arqus Discussion Papers in Quantitative Tax Research

From arqus - Arbeitskreis Quantitative Steuerlehre
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285: Where to locate tax employees? The role of tax complexity and tax risk implications

Henning Giese, Reinald Koch and Caren Sureth

284: Corporate taxation and total factor productivity: Evidence on a non-linear relationship

Hang T. T. Nguyen

283: Wie hoch sind die Bürokratiekosten der Grundsteuerreform 2022?

Sebastian Eichfelder, Yannis Kiel and Jonas David Knaisch

282: Taxes and the investment of mutual funds: Evidence from the German Investment Tax Reform

Reinald Koch and Lena Schön

281: Turnover-based corporate income taxation and corporate risk-taking

Fernando Siahaan, Harald Amberger and Caren Sureth

280: The tax treatment of commuting expenses and job-related mobility

Eike Baumgart, Kay Blaufus and Frank Hechtner

279: Costs of capital and wealth tax: Remarks on Bjerksund and Schjelderup (2022)

Lutz Kruschwitz, Andreas Löffler, Daniela Lorenz and Moritz Uttscheid

278: How does bonus depreciation affect real investment? Effect size, asset structure, and tax planning

Sebastian Eichfelder, Jonas Knaisch and Kerstin Schneider

277: How do corporate tax rates alter conforming tax avoidance?

Sebastian Eichfelder, Martin Jacob, Nadine Kalbitz and Kelly Wentland

276: Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?

Sandra Dreher, Sebastian Eichfelder and Felix Noth

275: Firms' tax rate misperception: Measurement, drivers, and distortionary effects

Martin Fochmann, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth and Caren Sureth

274: How do tax technology and controversy expertise affect tax disputes?

Daniel Dyck, Johannes Lorenz and Caren Sureth

273: Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty

An Chen, Peter Hieber and Caren Sureth

272: Saving at tax time: Do additional retroactive savings opportunities increase retirement savings?

Kay Blaufus, Michael Milde and Marcel Schaefer

271: How to account for tax planning and tax uncertainty in valuation: Separate vs. composite view

Jonas Knaisch

270: Tax avoidance and vertical interlocks within multinational enterprises

Henning Giese, Reinald Koch and Markus Gamm

269: Losses never sleep: The effect of tax loss offset on stock market returns during economic crises

Reinald Koch, Svea Holtmann and Henning Giese

268: The epidemiology of tax avoidance narratives

Johannes Lorenz, Markus Diller and Caren Sureth

267: Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance

Eva Eberhartinger, Reyhaneh Safaei, Caren Sureth and Yuchen Wu

266: Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?

Sebastian Eichfelder, Mike Kluska, Jonas Knaisch and Juliane Selle

265: Real effects of an international tax reform for MNEs

Regina Ortmann, Dirk Simons and Dennis Voeller

264: Is consistency the panacea? Inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior

Markus Diller, Johannes Lorenz, Georg Schneider and Caren Sureth

263: Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?

Sebastian Eichfelder, Mike Kluska, Jonas Knaisch and Juliane Selle

262: Corporate Tax Incidence and Wages: A Meta-Regression Analysis

Jonas Knaisch and Carla Pöschel

261: Tax misperception and its effects on decision making: A literature review

Kay Blaufus, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth and Caren Sureth-Slaone

260: Preferences for wealth taxation: Design, framing and the role of partisanship

Malte Chirvi and Cornelius Schneider

259: When do firms highlight their effective tax rate?

Vanessa Flagmeier, Jens Müller and Caren Sureth

258: A problem shared is a problem halved? Risky tax avoidance decisions and intra-group payoff conflict

Eva Kristina Matthaei and Dirk Kiesewetter

257: A stochastic Gordon-Shapiro formula with excess volatility

Lutz Kruschwitz and Andreas Löffler

256: Zuordnung von Sonderausgaben in der Rentenphase als Bestimmungsfaktor für das Vorliegen einer Doppelbesteuerung beim Übergang zur nachgelagerten Besteuerung gesetzlicher Renten

Malte Chirvi, Dirk Kiesewetter, Ralf Maiterth, Moritz Menzel and Dominik Tschinkl

255: Real effects of public country-by-country reporting and the firm structure of European banks

Eva Eberhartinger, Raffael Speitmann and Caren Sureth-Sloane

254: Do investors care about tax disclosure?

Vanessa Flagmeier and Vanessa Gawehn

253: Tax knowledge diffusion via strategic alliances

Jens Müller and Arndt Weinrich

252: Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts

Sebastian Eichfelder, Martin Jacob, Nadine Kalbitz and Kelly Wentland

251: Tax complexity in Australia: A survey-based comparison to the OECD average

Thomas Hoppe

250: The relation between tax complexity and foreign direct investment: Evidence across countries

Thomas Hoppe, Deborah Schanz, Susann Sturm, Caren Sureth and Johannes Voget

249: Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency

Kay Blaufus, Jens Robert Schöndube and Stefan Wielenberg

248: Do tax incentives reduce investment quality?

Sebastian Eichfelder, Martin Jacob and Kerstin Schneider

247: Banks and corporate income taxation: A review

Vanessa Gawehn

246: Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?

Hans-Peter Huber and Ralf Maiterth

245: Measuring tax complexity across countries: A survey study on MNCs

Thomas Hoppe, Deborah Schanz, Susann Sturm and Caren Sureth

244: Ehegattensplitting und negative Arbeitsanreize: Ein mikroökonomischer Ansatz zur Negation der steuerrechtlichen Relevanz

Uwe Schätzlein

243: Incentive Effects of R&D Tax Incentives: A Meta-Analysis Focusing on R&D Tax Policy Designs

Carla Pöschel

242: Stated preferences for capital taxation - tax design, misinformation and the role of partisanship

Malte Chirvi and Cornelius Schneider

241: Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Eine empirische Untersuchung für Deutschland

Malte Chirvi

240: Steuerkomplexität im Vergleich zwischen Deutschland und Österreich: Eine Analyse des Status quo

Thomas Hoppe, Martina Rechbauer and Susann Sturm

239: Tax avoidance - are banks any different?

Vanessa Gawehn and Jens Müller

238: Managing wages: Fairness norms of low- and high-performing team members

Martin Fochmann, Florian Sachs and Joachim Weimann

237: When happy people make society unhappy: How incidental emotions affect compliance behavior

Martin Fochmann, Frank Hechtner, Erich Kirchler and Peter N. C. Mohr

236: Corporate tax planning and firms' information environment

Benjamin Osswald