arqus Diskussionsbeiträge zur Quantitativen Steuerlehre

ISSN: 1861-8944

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