arqus Discussion Papers in Quantitative Tax Research

From arqus - Arbeitskreis Quantitative Steuerlehre
Bibliographic data for series maintained by ZBW - Leibniz Information Centre for Economics ().

Access Statistics for this working paper series.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

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

235: Do country risk factors attenuate the effect of taxes on corporate risk-taking?

Benjamin Osswald and Caren Sureth

234: The effect of intellectual property boxes on innovative activity & effective tax rates

Tobias Bornemann, Stacie K. Laplante and Benjamin Osswald

233: Do transfer pricing rules distort R&D investment decisions?

Tobias Bornemann

232: Tax avoidance and accounting conservatism

Tobias Bornemann

231: How do tax incentives affect business investment? Evidence from German bonus depreciation

Sebastian Eichfelder and Kerstin Schneider

230: Grundsteuerreform und Gleichmäßigkeit der Besteuerung

Ralf Maiterth and Maximilian Lutz

229: Intertemporal income shifting around a large tax cut: The case of depreciations

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

Sebastian Eichfelder, Mona Lau and Felix Noth

227: Less cheating? The effects of prefilled forms on compliance behavior

Martin Fochmann, Nadja Müller and Michael Overesch

226: Behavioral responses to subsidies in risky investment decisions and the effectiveness of tax credits and grants

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

Kay Blaufus and Michael Milde

224: Predicting earnings and cash flows: The information content of losses and tax loss carryforwards

Sandra Dreher, Sebastian Eichfelder and Felix Noth

223: What are the drivers of tax complexity for multinational corporations? Evidence from 108 countries

Thomas Hoppe, Deborah Schanz, Susann Sturm and Caren Sureth-Sloane

222: Tax loss offset restrictions and biased perception of risky investments

Annika Mehrmann and Caren Sureth-Sloane

221: The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis

Matthias Petutschnig and Silke Rünger

220: Formula apportionment: Factor allocation and tax avoidance

Sebastian Eichfelder, Frank Hechtner and Jochen Hundsdoerfer

219: The debt tax shield, economic growth and inequality

Marcel Fischer and Bjarne Astrup Jensen

218: The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design

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

Vanessa Flagmeier

215: Towards neutral distribution taxes and vanishing tax effects in the European Union

Christoph Maier and Deborah Schanz

214: When do managers highlight their effective tax rate?

Vanessa Flagmeier, Jens Müller and Caren Sureth-Sloane

213: Aufbau und Arbeitsweisen der Steuerabteilungen großer deutscher Kapitalgesellschaften

Anna Feller, Stefan Huber and Deborah Schanz

212: Tax compliance costs: Cost burden and cost reliability

Sebastian Eichfelder and Frank Hechtner

211: Financial transaction taxes: Announcement effects, short-run effects, and long-run effects

Sebastian Eichfelder and Mona Lau

210: Investor taxation, firm heterogeneity and capital structure choice

Magdalena Haring, Rainer Niemann and Silke Rünger

209: Does capital tax uncertainty delay irreversible risky investment?

Rainer Niemann and Caren Sureth

208: Tax loss carryforward disclosure and uncertainty

Vanessa Flagmeier and Jens Müller

207: Relevanz der deutschen Zinsschranke für Personenunternehmen: Eine dynamische Analyse der Betroffenheit

Stephan Alberternst

206: Interest barrier and capital structure response

Stephan Alberternst and Caren Sureth-Sloane

205: Arbitrage and nonlinear tax scales

Marcus Becker and Andreas Löffler

204: Corporate tax minimization and stock price reactions

Kay Blaufus, Axel Möhlmann and Alexander Schwäbe

203: Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?

Annika Hegemann

202: Die Relevanz von Replikationen in der experimentellen Steuerforschung: Eine Replikationsstudie zu Wahrnehmungsverzerrungen bei Subventionen

André Renz

201: Identifying firms' tax loss carry-forward status: The accuracy of database-ariven methods

Martina Rechbauer

200: Relevanz der Zinsschranke: Eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012

Stephan Alberternst and Torben Schwar

199: Formula apportionment: Factor allocation and tax avoidance

Sebastian Eichfelder, Frank Hechtner and Jochen Hundsdoerfer

198: Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions

Regina Ortmann and Erich Pummerer

197: Strategic decision behavior and audit quality of big and small audit firms in a tendering process

Martin Fochmann and Marcel Haak

196: Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions

Martin Fochmann, Kristina Hemmerich and Dirk Kiesewetter

195: Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns

Sebastian Eichfelder and Mona Lau

194: The effect of cross-border group taxation on ownership chains

Silke Rünger

193: Does legality matter? The case of tax avoidance and evasion

Kay Blaufus, Matthias Braune, Jochen Hundsdoerfer and Martin Jacob

192: Investment effects of wealth taxes under uncertainty and irreversibility

Rainer Niemann and Caren Sureth-Sloane

191: Marginal tax rates under asymmetric taxation

Lutz Kruschwitz and Andreas Löffler