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arqus Diskussionsbeiträge zur Quantitativen Steuerlehre

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DateTitle Authors
2015 Relevanz der Zinsschranke: Eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012Alberternst, Stephan / Schwar, Torben
2015 Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisionsOrtmann, Regina / Pummerer, Erich
2015 Formula apportionment: Factor allocation and tax avoidanceEichfelder, Sebastian / Hechtner, Frank / Hundsdoerfer, Jochen
2015 Strategic decision behavior and audit quality of big and small audit firms in a tendering processFochmann, Martin / Haak, Marcel
2015 Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisionsFochmann, Martin / Hemmerich, Kristina / Kiesewetter, Dirk
2015 Capitalization of capital gains taxes: (In)attention and turn-of-the-year returnsEichfelder, Sebastian / Lau, Mona
2015 The effect of cross-border group taxation on ownership chainsRünger, Silke
2015 Investment effects of wealth taxes under uncertainty and irreversibilityNiemann, Rainer / Sureth-Sloane, Caren
2015 Does legality matter? The case of tax avoidance and evasionBlaufus, Kay / Braune, Matthias / Hundsdoerfer, Jochen / Jacob, Martin
2015 Marginal tax rates under asymmetric taxationKruschwitz, Lutz / Löffler, Andreas
2015 The impact of taxes on competition for CEOsKrenn, Peter
2015 Tax attractiveness and the allocation of risk within multinationalsDinkel, Andreas
2015 Tax attractiveness and the location of patentsDinkel, Andreas / Schanz, Deborah
2015 Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investmentDiller, Markus / Kortebusch, Pia / Schneider, Georg / Sureth, Caren
2015 Mental accounting in tax evasion decisions: An experiment on underreporting and overdeductingFochmann, Martin / Wolf, Nadja
2015 How does the type of subsidization affect investments: Experimental evidenceAckermann, Hagen
2015 Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groupsOrtmann, Regina
2015 Impact of capital gains taxation on the holding period of investments under different tax systemsHegemann, Annika / Kunoth, Angela / Rupp, Kristina / Sureth, Caren
2015 The effect of taxes on corporate financing decisions: Evidence from the German interest barrierAlberternst, Stephan / Sureth, Caren
2015 Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland: Eine betriebswirtschaftliche AnalyseHoppe, Thomas / Maiterth, Ralf / Sureth, Caren
2014 Das steueroptimale Kraftfahrzeug bei Gewinneinkünften: Mythos und RealitätEichfelder, Sebastian / Neugebauer, Claudia
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