arqus Diskussionsbeiträge zur Quantitativen Steuerlehre

ISSN: 1861-8944

Collection's Items (Sorted by Title in Descending order): 1 to 20 of 301
Year of PublicationTitleAuthor(s)
2026How do value added taxes affect wages and labor?Hundsdoerfer, Jochen; Löwe, Maren
2026The productivity paradox of corporate taxation: A nonlinear tale of growth and constraintsNguyen, Hang T. T.
2025Bonus depreciation as instrument for structural economic policy: Effects on investment and asset structureEichfelder, Sebastian; Knaisch, Jonas David; Schneider, Kerstin
2025Wie relevant ist die Gewerbesteuer als Standortfaktor? Was wir von Experteninterviews lernen könnenBui, Thao; Eichfelder, Sebastian; Jirmann, Julia; Santiago da Costa, Sibel
2025Corporate tax planning and enforcementDyck, Daniel
2025What drives the use of aggressive conforming and nonconforming tax avoidance strategies? New evidence on the tax strategies' substitutive relationshipBlaufus, Kay; Bock, Julian; Peuthert, Benjamin
2025Life cycle consumption and portfolio choice under real interest rate riskFischer, Marcel; Jankowski, Natascha
2025Divorce and financial well-beingFischer, Marcel; Khorunzhina, Natalia
2025Corporate tax system complexity and investment sensitivity to tax policy changesAmberger, Harald; Gallemore, John; Wilde, Jaron
2025Choosing the wrong box? Behavioral frictions and limits of tax advice in tax regime choiceBlaufus, Kay; Maiterth, Ralf; Milde, Michael; Sureth, Caren
2025Tax complexity and firm valueBraun, Anna-Sophie; Koch, Reinald; Sureth, Caren
2025Management reputation for credible financial reportingAmberger, Harald; Stocken, Phillip C.
2025An economic analysis of joint tax auditsDyck, Daniel; Kourouxous, Thomas; Lorenz, Johannes
2025Real effects of earnings stripping rulesDe Simone, Lisa; Giese, Henning; Koch, Reinald; Rehrl, Christoph
2025The cost of inattention: Deadline and media effects on implicit taxesEichfelder, Sebastian; Hundsdoerfer, Jochen; Kaltenhäuser, Martin; Noack, Mona
2025Investment effects of a quasi-robot tax: Evidence from South KoreaHoltmann, Svea; Braun, Anna-Sophie; Cho, Jae; Koch, Reinald; Langenmayr, Dominika
2025Corporate tax incidence and tax avoidance: Evidence from the German Business Tax Reform 2008Eichfelder, Sebastian; Nguyen, Hang T. T.
2024Taxes and the investment of mutual funds: Evidence from the German Investment Tax ReformKoch, Reinald; Schön, Lena
2024Corporate taxation and total factor productivity: Evidence on a non-linear relationshipNguyen, Hang T. T.
2024Wie hoch sind die Bürokratiekosten der Grundsteuerreform 2022?Eichfelder, Sebastian; Kiel, Yannis; Knaisch, Jonas David
Collection's Items (Sorted by Title in Descending order): 1 to 20 of 301
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