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arqus Discussion Papers in Quantitative Tax Research

From arqus - Arbeitskreis Quantitative Steuerlehre
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229: Intertemporal income shifting around a large tax cut: The case of depreciations Downloads
Laura Dobbins, Sebastian Eichfelder, Frank Hechtner and Jochen Hundsdoerfer
228: The impact of financial transaction taxes on stock markets: Short-run effects, long-run effects, and migration Downloads
Sebastian Eichfelder, Mona Lau and Felix Noth
227: Less cheating? The effects of prefilled forms on compliance behavior Downloads
Martin Fochmann, Nadja Müller and Michael Overesch
226: Behavioral responses to subsidies in risky investment decisions and the effectiveness of tax credits and grants Downloads
Hagen Ackermann, Martin Fochmann and Rebecca Temme
225: Learning to save tax-efficiently: Tax misperceptions and the effect of informational tax nudges on retirement savings Downloads
Kay Blaufus and Michael Milde
224: Predicting earnings and cash flows: The information content of losses and tax loss carryforwards Downloads
Sandra Dreher, Sebastian Eichfelder and Felix Noth
223: What are the drivers of tax complexity for multinational corporations? Evidence from 108 countries Downloads
Thomas Hoppe, Deborah Schanz, Susann Sturm and Caren Sureth-Sloane
222: Tax loss offset restrictions and biased perception of risky investments Downloads
Annika Mehrmann and Caren Sureth-Sloane
221: The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis Downloads
Matthias Petutschnig and Silke Rünger
220: Formula apportionment: Factor allocation and tax avoidance Downloads
Sebastian Eichfelder, Frank Hechtner and Jochen Hundsdoerfer
219: The debt tax shield, economic growth and inequality Downloads
Marcel Fischer and Bjarne Astrup Jensen
218: The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design Downloads
Dirk Kiesewetter and Johannes Manthey
217: Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Ein quasi-experimenteller Ansatz für Deutschland Downloads
Malte Chirvi
216: The information content of tax loss carryforwards: IAS 12 vs. valuation allowance Downloads
Vanessa Flagmeier
215: Towards neutral distribution taxes and vanishing tax effects in the European Union Downloads
Christoph Maier and Deborah Schanz
214: When do managers highlight their effective tax rate? Downloads
Vanessa Flagmeier, Jens Müller and Caren Sureth-Sloane
213: Aufbau und Arbeitsweisen der Steuerabteilungen großer deutscher Kapitalgesellschaften Downloads
Anna Feller, Stefan Huber and Deborah Schanz
212: Tax compliance costs: Cost burden and cost reliability Downloads
Sebastian Eichfelder and Frank Hechtner
211: Financial transaction taxes: Announcement effects, short-run effects, and long-run effects Downloads
Sebastian Eichfelder and Mona Lau
210: Investor taxation, firm heterogeneity and capital structure choice Downloads
Magdalena Haring, Rainer Niemann and Silke Rünger
209: Does capital tax uncertainty delay irreversible risky investment? Downloads
Rainer Niemann and Caren Sureth
208: Tax loss carryforward disclosure and uncertainty Downloads
Vanessa Flagmeier and Jens Müller
207: Relevanz der deutschen Zinsschranke für Personenunternehmen: Eine dynamische Analyse der Betroffenheit Downloads
Stephan Alberternst
206: Interest barrier and capital structure response Downloads
Stephan Alberternst and Caren Sureth-Sloane
205: Arbitrage and nonlinear tax scales Downloads
Marcus Becker and Andreas Löffler
204: Corporate tax minimization and stock price reactions Downloads
Kay Blaufus, Axel Möhlmann and Alexander Schwäbe
203: Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität? Downloads
Annika Hegemann
202: Die Relevanz von Replikationen in der experimentellen Steuerforschung: Eine Replikationsstudie zu Wahrnehmungsverzerrungen bei Subventionen Downloads
André Renz
201: Identifying firms' tax loss carry-forward status: The accuracy of database-ariven methods Downloads
Martina Rechbauer
200: Relevanz der Zinsschranke: Eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012 Downloads
Stephan Alberternst and Torben Schwar
199: Formula apportionment: Factor allocation and tax avoidance Downloads
Sebastian Eichfelder, Frank Hechtner and Jochen Hundsdoerfer
198: Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions Downloads
Regina Ortmann and Erich Pummerer
197: Strategic decision behavior and audit quality of big and small audit firms in a tendering process Downloads
Martin Fochmann and Marcel Haak
196: Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions Downloads
Martin Fochmann, Kristina Hemmerich and Dirk Kiesewetter
195: Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns Downloads
Sebastian Eichfelder and Mona Lau
194: The effect of cross-border group taxation on ownership chains Downloads
Silke Rünger
193: Does legality matter? The case of tax avoidance and evasion Downloads
Kay Blaufus, Matthias Braune, Jochen Hundsdoerfer and Martin Jacob
192: Investment effects of wealth taxes under uncertainty and irreversibility Downloads
Rainer Niemann and Caren Sureth-Sloane
191: Marginal tax rates under asymmetric taxation Downloads
Lutz Kruschwitz and Andreas Löffler
190: The impact of taxes on competition for CEOs Downloads
Peter Krenn
189: Tax attractiveness and the allocation of risk within multinationals Downloads
Andreas Dinkel
188: Tax attractiveness and the location of patents Downloads
Andreas Dinkel and Deborah Schanz
187: Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment Downloads
Markus Diller, Pia Kortebusch, Georg Schneider and Caren Sureth
186: Mental accounting in tax evasion decisions: An experiment on underreporting and overdeducting Downloads
Martin Fochmann and Nadja Wolf
185: How does the type of subsidization affect investments: Experimental evidence Downloads
Hagen Ackermann
184: Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groups Downloads
Regina Ortmann
183: Impact of capital gains taxation on the holding period of investments under different tax systems Downloads
Annika Hegemann, Angela Kunoth, Kristina Rupp and Caren Sureth
182: The effect of taxes on corporate financing decisions: Evidence from the German interest barrier Downloads
Stephan Alberternst and Caren Sureth
181: Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland: Eine betriebswirtschaftliche Analyse Downloads
Thomas Hoppe, Ralf Maiterth and Caren Sureth
180: Das steueroptimale Kraftfahrzeug bei Gewinneinkünften: Mythos und Realität Downloads
Sebastian Eichfelder and Claudia Neugebauer
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