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arqus Discussion Papers in Quantitative Tax Research

From arqus - Arbeitskreis Quantitative Steuerlehre
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255: Real effects of public country-by-country reporting and the firm structure of European banks Downloads
Eva Eberhartinger, Raffael Speitmann and Caren Sureth-Sloane
254: Do investors care about tax disclosure? Downloads
Vanessa Flagmeier and Vanessa Gawehn
253: Tax knowledge diffusion via strategic alliances Downloads
Jens Müller and Arndt Weinrich
252: Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts Downloads
Sebastian Eichfelder, Martin Jacob, Nadine Kalbitz and Kelly Wentland
251: Tax complexity in Australia: A survey-based comparison to the OECD average Downloads
Thomas Hoppe
250: The relation between tax complexity and foreign direct investment: Evidence across countries Downloads
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 Downloads
Kay Blaufus, Jens Robert Schöndube and Stefan Wielenberg
248: Do tax incentives reduce investment quality? Downloads
Sebastian Eichfelder, Martin Jacob and Kerstin Schneider
247: Banks and corporate income taxation: A review Downloads
Vanessa Gawehn
246: Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News? Downloads
Hans-Peter Huber and Ralf Maiterth
245: Measuring tax complexity across countries: A survey study on MNCs Downloads
Thomas Hoppe, Deborah Schanz, Susann Sturm and Caren Sureth
244: Ehegattensplitting und negative Arbeitsanreize: Ein mikroökonomischer Ansatz zur Negation der steuerrechtlichen Relevanz Downloads
Uwe Schätzlein
243: Incentive Effects of R&D Tax Incentives – A Meta-Regression Analysis Focusing on R&D Tax Policy Designs Downloads
Carla Pöschel
242: Stated preferences for capital taxation - tax design, misinformation and the role of partisanship Downloads
Malte Chirvi and Cornelius Schneider
241: Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Eine empirische Untersuchung für Deutschland Downloads
Malte Chirvi
240: Steuerkomplexität im Vergleich zwischen Deutschland und Österreich: Eine Analyse des Status quo Downloads
Thomas Hoppe, Martina Rechbauer and Susann Sturm
239: Tax avoidance - are banks any different? Downloads
Vanessa Gawehn and Jens Müller
238: Managing wages: Fairness norms of low- and high-performing team members Downloads
Martin Fochmann, Florian Sachs and Joachim Weimann
237: When happy people make society unhappy: How incidental emotions affect compliance behavior Downloads
Martin Fochmann, Frank Hechtner, Erich Kirchler and Peter N. C. Mohr
236: Corporate tax planning and firms' information environment Downloads
Benjamin Osswald
235: Do country risk factors attenuate the effect of taxes on corporate risk-taking? Downloads
Benjamin Osswald and Caren Sureth
234: The effect of intellectual property boxes on innovative activity & effective tax rates Downloads
Tobias Bornemann, Stacie K. Laplante and Benjamin Osswald
233: Do transfer pricing rules distort R&D investment decisions? Downloads
Tobias Bornemann
232: Tax avoidance and accounting conservatism Downloads
Tobias Bornemann
231: How do tax incentives affect business investment? Evidence from German bonus depreciation Downloads
Sebastian Eichfelder and Kerstin Schneider
230: Grundsteuerreform und Gleichmäßigkeit der Besteuerung Downloads
Ralf Maiterth and Maximilian Lutz
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
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
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