arqus Discussion Papers in Quantitative Tax Research

From arqus - Arbeitskreis Quantitative Steuerlehre
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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

140: Besteuerung von Beteiligungsinvestitionen und Risikoempfindlichkeit: Wie wirkt die Abgeltungssteuer?

Annika Hegemann