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Browsing "arqus - Arbeitskreis Quantitative Steuerlehre" by Year of Publication
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Showing results 1 to 20 of 287
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Year of Publication
Title
Author(s)
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
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
2024
Where to locate tax employees? The role of tax complexity and tax risk implications
Giese, Henning
;
Koch, Reinald
;
Sureth, Caren
2024
Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien
Maiterth, Ralf
;
Piper, Yuri
;
Sureth, Caren
2024
Firms' willingness to pay local business tax: The impact of trust and public goods
Giese, Henning
;
Heinemann-Heile, Vanessa
2023
The tax treatment of commuting expenses and job-related mobility
Baumgart, Eike
;
Blaufus, Kay
;
Hechtner, Frank
2023
How do corporate tax rates alter conforming tax avoidance?
Eichfelder, Sebastian
;
Jacob, Martin
;
Kalbitz, Nadine
;
Wentland, Kelly
2023
How does bonus depreciation affect real investment? Effect size, asset structure, and tax planning
Eichfelder, Sebastian
;
Knaisch, Jonas
;
Schneider, Kerstin
2023
Costs of capital and wealth tax: Remarks on Bjerksund and Schjelderup (2022)
Kruschwitz, Lutz
;
Löffler, Andreas
;
Lorenz, Daniela
;
Uttscheid, Moritz
2023
Turnover-based corporate income taxation and corporate risk-taking
Siahaan, Fernando
;
Amberger, Harald
;
Sureth, Caren
2022
Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty
Chen, An
;
Hieber, Peter
;
Sureth, Caren
2022
Losses never sleep: The effect of tax loss offset on stock market returns during economic crises
Koch, Reinald
;
Holtmann, Svea
;
Giese, Henning
2022
Saving at tax time: Do additional retroactive savings opportunities increase retirement savings?
Blaufus, Kay
;
Milde, Michael
;
Schaefer, Marcel
2022
Firms' tax rate misperception: Measurement, drivers, and distortionary effects
Fochmann, Martin
;
Heinemann-Heile, Vanessa
;
Huber, Hans-Peter
;
Maiterth, Ralf
;
Sureth, Caren
2022
Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?
Dreher, Sandra
;
Eichfelder, Sebastian
;
Noth, Felix
2022
How to account for tax planning and tax uncertainty in valuation: Separate vs. composite view
Knaisch, Jonas