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.

190: The impact of taxes on competition for CEOs

Peter Krenn

189: Tax attractiveness and the allocation of risk within multinationals

Andreas Dinkel

188: Tax attractiveness and the location of patents

Andreas Dinkel and Deborah Schanz

187: Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment

Markus Diller, Pia Kortebusch, Georg Schneider and Caren Sureth

186: Mental accounting in tax evasion decisions: An experiment on underreporting and overdeducting

Martin Fochmann and Nadja Wolf

185: How does the type of subsidization affect investments: Experimental evidence

Hagen Ackermann

184: Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groups

Regina Ortmann

183: Impact of capital gains taxation on the holding period of investments under different tax systems

Annika Hegemann, Angela Kunoth, Kristina Rupp and Caren Sureth

182: The effect of taxes on corporate financing decisions: Evidence from the German interest barrier

Stephan Alberternst and Caren Sureth

181: Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland: Eine betriebswirtschaftliche Analyse

Thomas Hoppe, Ralf Maiterth and Caren Sureth

180: Das steueroptimale Kraftfahrzeug bei Gewinneinkünften: Mythos und Realität

Sebastian Eichfelder and Claudia Neugebauer

179: Wird die Umsatzsteuer überwälzt? Eine empirische Studie der Preispolitik im deutschen Hotelgewerbe

Franz W. Wagner, Stefan Weber and Lisa Gegenwarth

178: Tax compliance costs: A review of cost burdens and cost structures

Sebastian Eichfelder and Francois Vaillancourt

177: How do employment tax credits work? An analysis of the German inheritance tax

Benedikt Franke, Dirk Simons and Dennis Voeller

176: The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax

Anna Feller and Deborah Schanz

175: Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases

Dirk Kiesewetter, Tobias Steigenberger and Matthias Stier

174: Self-serving bias and tax morale

Kay Blaufus, Matthias Braune, Jochen Hundsdoerfer and Martin Jacob

173: Should multinational companies request an advance pricing agreement (APA) - or shouldn't they?

Pia Kortebusch

172: Do dividend taxes affect corporate investment?

Annette Alstadsæter and Martin Jacob

171: Wieso Deutschland (fast) keine BEPS-Bekämpfung braucht

Deborah Schanz and Anna Feller

170: Capital gains taxes and asset prices: The impact of tax awareness and procrastination

Sebastian Eichfelder and Mona Lau

169: Cross-base tax elasticity of capital gains

Martin Jacob

168: Management incentives under formula apportionment: Tax-induced distortions of effort and compensation in a principal-agent setting

Jan-Thomas Martini, Rainer Niemann and Dirk Simons

167: Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior

Markus Diller, Pia Kortebusch, Georg Schneider and Caren Sureth

166: Can tax rate increases foster investment under entry and exit flexibility? Insights from an economic experiment

René Fahr, Elmar Janssen and Caren Sureth

165: Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?

Regina Ortmann and Caren Sureth

164: The effect of tax privacy on tax compliance: An experimental investigation

Kay Blaufus, Jonathan Bob and Philipp E. Otto

163: The effects of rewards on tax compliance decisions

Martin Fochmann and Eike Kroll

162: Do corporate tax cuts reduce international profit shifting

Laura Brandstetter

161: Steuerwirkungen betrieblicher Entgeltpolitik

Jan Voßmerbäumer and Franz W. Wagner

160: Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation

Katharina Schüßler, Johannes Hewig, Dirk Kiesewetter and Martin Fochmann

159: Der Einfluss von Steuern auf Corporate Social Responsibility-Instrumente: Dargestellt am Beispiel von Spenden

Stefan Weber

158: The effect of straight-line and accelerated depreciation rules on risky investment decisions: An experimental study

Hagen Ackermann and Martin Fochmann

157: The effect of tax preparation expenses for employees: Evidence from Germany

Kay Blaufus, Frank Hechtner and Axel Möhlmann

156: Real tax effects and tax perception effects in decisions on asset allocation

Martin Fochmann and Kristina Hemmerich

155: Erbschaft- und einkommensteuerliche Optimierung der Nutzungsentscheidung von Immobilienvermögen im Erbschaftsfall

Tanja Kroh and Stefan Weber

154: Dividend taxes and income shifting

Annette Alstadsæter and Martin Jacob

153: Do corporate tax cuts increase investments?

Laura Brandstetter and Martin Jacob

152: Payout policies of privately held firms: Flexibility and the role of income taxes

Martin Jacob and Annette Alstadsæter

151: Investigating the determinants of experts' tax aggressiveness: Experience and personality traits

Kay Blaufus and Tim Zinowsky

150: How will the court decide? Tax experts and the estimation of tax risk

Kay Blaufus, Jonathan Bob and Matthias Trinks

149: Firm valuation and the uncertainty of future tax avoidance

Martin Jacob and Harm Schütt

148: Who participates in tax avoidance?

Annette Alstadsæter and Martin Jacob

147: The effect of awareness and incentives on tax evasion

Annette Alstadsæter and Martin Jacob

146: Compliance cost estimates: Survey non-response and temporal framing effects

Sebastian Eichfelder

145: The impact of taxation on international assignment decisions: A principal-agent approach

Jan Thomas Martini and Rainer Niemann

144: Steuerwirkungen betrieblicher Entgeltpolitik

Jan Voßmerbäumer and Franz W. Wagner

143: Measuring tax attractiveness across countries

Sara Keller and Deborah Schanz

142: Tax attractiveness and the location of German-controlled subsidiaries

Sara Keller and Deborah Schanz

141: The impact of corporate taxes and flexibility on entrepreneurial decisions with moral hazard and simultaneous firm and personal level taxation

Fabian Meißner, Georg Schneider and Caren Sureth