arqus Discussion Papers in Quantitative Tax Research

From arqus - Arbeitskreis Quantitative Steuerlehre
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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

190: The impact of taxes on competition for CEOs

Peter Krenn