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