arqus Diskussionsbeiträge zur Quantitativen Steuerlehre

ISSN: 1861-8944

Collection's Items (Sorted by Title in Descending order): 1 to 20 of 278
Year of PublicationTitleAuthor(s)
2023The tax treatment of commuting expenses and job-related mobilityBaumgart, Eike; Blaufus, Kay; Hechtner, Frank
2023How do corporate tax rates alter conforming tax avoidance?Eichfelder, Sebastian; Jacob, Martin; Kalbitz, Nadine; Wentland, Kelly
2023How does bonus depreciation affect real investment? Effect size, asset structure, and tax planningEichfelder, Sebastian; Knaisch, Jonas; Schneider, Kerstin
2023Costs of capital and wealth tax: Remarks on Bjerksund and Schjelderup (2022)Kruschwitz, Lutz; Löffler, Andreas; Lorenz, Daniela; Uttscheid, Moritz
2023Turnover-based corporate income taxation and corporate risk-takingSiahaan, Fernando; Amberger, Harald; Sureth, Caren
2022Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertaintyChen, An; Hieber, Peter; Sureth, Caren
2022Losses never sleep: The effect of tax loss offset on stock market returns during economic crisesKoch, Reinald; Holtmann, Svea; Giese, Henning
2022Saving at tax time: Do additional retroactive savings opportunities increase retirement savings?Blaufus, Kay; Milde, Michael; Schaefer, Marcel
2022Firms' tax rate misperception: Measurement, drivers, and distortionary effectsFochmann, Martin; Heinemann-Heile, Vanessa; Huber, Hans-Peter; Maiterth, Ralf; Sureth, Caren
2022Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix
2022How to account for tax planning and tax uncertainty in valuation: Separate vs. composite viewKnaisch, Jonas
2022How do tax technology and controversy expertise affect tax disputes?Dyck, Daniel; Lorenz, Johannes; Sureth, Caren
2022Tax avoidance and vertical interlocks within multinational enterprisesGiese, Henning; Koch, Reinald; Gamm, Markus
2021Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?Eichfelder, Sebastian; Kluska, Mike; Knaisch, Jonas; Selle, Juliane
2021Corporate Tax Incidence and Wages: A Meta-Regression AnalysisKnaisch, Jonas; Pöschel, Carla
2021Is consistency the panacea? Inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behaviorDiller, Markus; Lorenz, Johannes; Schneider, Georg; Sureth, Caren
2021Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?Eichfelder, Sebastian; Kluska, Mike; Knaisch, Jonas; Selle, Juliane
2021Real effects of an international tax reform for MNEsOrtmann, Regina; Simons, Dirk; Voeller, Dennis
2021Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidanceEberhartinger, Eva; Safaei, Reyhaneh; Sureth, Caren; Wu, Yuchen
2021The epidemiology of tax avoidance narrativesLorenz, Johannes; Diller, Markus; Sureth, Caren
Collection's Items (Sorted by Title in Descending order): 1 to 20 of 278
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