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arqus Diskussionsbeiträge zur Quantitativen Steuerlehre

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Showing items 1-21 of 171.

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DateTitle Authors
2014 Management incentives under formula apportionment: Tax-induced distortions of effort and compensation in a principal-agent settingMartini, Jan-Thomas / Niemann, Rainer / Simons, Dirk
2014 Capital gains taxes and asset prices: The impact of tax awareness and procrastinationEichfelder, Sebastian / Lau, Mona
2014 Cross-base tax elasticity of capital gainsJacob, Martin
2014 Wieso Deutschland (fast) keine BEPS-Bekämpfung brauchtSchanz, Deborah / Feller, Anna
2014 Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?Ortmann, Regina / Sureth, Caren
2014 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 behaviorDiller, Markus / Kortebusch, Pia / Schneider, Georg / Sureth, Caren
2014 Can tax rate increases foster investment under entry and exit flexibility? Insights from an economic experimentFahr, René / Janssen, Elmar / Sureth, Caren
2014 The effects of rewards on tax compliance decisionsFochmann, Martin / Kroll, Eike B.
2014 The effect of tax privacy on tax compliance: An experimental investigationBlaufus, Kay / Bob, Jonathan / Otto, Philipp E.
2014 Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxationSchüßler, Katharina / Hewig, Johannes / Kiesewetter, Dirk / Fochmann, Martin
2014 Steuerwirkungen betrieblicher EntgeltpolitikVoßmerbäumer, Jan / Wagner, Franz W.
2014 Do corporate tax cuts reduce international profit shiftingBrandstetter, Laura
2014 The effect of straight-line and accelerated depreciation rules on risky investment decisions: An experimental studyAckermann, Hagen / Fochmann, Martin
2014 The effect of tax preparation expenses for employees: Evidence from GermanyBlaufus, Kay / Hechtner, Frank / Möhlmann, Axel
2014 Der Einfluss von Steuern auf Corporate Social Responsibility-Instrumente: Dargestellt am Beispiel von SpendenWeber, Stefan
2014 Erbschaft- und einkommensteuerliche Optimierung der Nutzungsentscheidung von Immobilienvermögen im ErbschaftsfallKroh, Tanja / Weber, Stefan
2014 Dividend taxes and income shiftingAlstadsæter, Annette / Jacob, Martin
2014 Real tax effects and tax perception effects in decisions on asset allocationFochmann, Martin / Hemmerich, Kristina
2013 Do corporate tax cuts increase investments?Brandstetter, Laura / Jacob, Martin
2013 Payout policies of privately held firms: Flexibility and the role of income taxesJacob, Martin / Alstadsæter, Annette
2013 How will the court decide? Tax experts and the estimation of tax riskBlaufus, Kay / Bob, Jonathan / Trinks, Matthias
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