arqus Diskussionsbeiträge zur Quantitativen Steuerlehre

Collection's Items (Sorted by Year of Publication in Descending order): 1 to 20 of 205
Year of PublicationTitleAuthor(s)
2016 Arbitrage and nonlinear tax scalesBecker, Marcus; Löffler, Andreas
2016 Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?Hegemann, Annika
2016 Corporate tax minimization and stock price reactionsBlaufus, Kay; Möhlmann, Axel; Schwäbe, Alexander
2016 Identifying firms' tax loss carry-forward status: The accuracy of database-ariven methodsRechbauer, Martina
2016 Die Relevanz von Replikationen in der experimentellen Steuerforschung: Eine Replikationsstudie zu Wahrnehmungsverzerrungen bei SubventionenRenz, André
2015 Tax attractiveness and the allocation of risk within multinationalsDinkel, Andreas
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 Tax attractiveness and the location of patentsDinkel, Andreas; Schanz, Deborah
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 Mental accounting in tax evasion decisions: An experiment on underreporting and overdeductingFochmann, Martin; Wolf, Nadja
2015 Relevanz der Zinsschranke: Eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012Alberternst, Stephan; Schwar, Torben
2015 Impact of capital gains taxation on the holding period of investments under different tax systemsHegemann, Annika; Kunoth, Angela; Rupp, Kristina; Sureth, Caren
2015 Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groupsOrtmann, Regina
2015 How does the type of subsidization affect investments: Experimental evidenceAckermann, Hagen
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
2015 Marginal tax rates under asymmetric taxationKruschwitz, Lutz; Löffler, Andreas
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
Collection's Items (Sorted by Year of Publication in Descending order): 1 to 20 of 205
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