piwik-script

Deutsch Intern
    Lehrstuhl für BWL und Betriebswirtschaftliche Steuerlehre

    Publications in peer-reviewed journals 

    Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases (together with T. Steigenberger und M. Stier), in: Zeitschrift für Betriebswirtschaft/Journal of Business Economics, 2018, 88(9), S. 1029-1060. http://link.springer.com/article/10.1007/s11573-018-0891-y.


    Affective Reactions Influence Investment Decisions: Evidence from a Laboratory Experiment with Taxation (totester with M. Fochmann, J. Hewig and K. Schüßler), in: Journal of Business Economics, 87, pp. 779-808, 2017.

    Tax avoidance, value creation and CSR – A European perspective (together with J. Manthey), in: Corporate Governance: The International Journal of Business in Society, Vol. 17 Issue: 5, pp. 803-821, 2017.

    Tax Transparency - An Analysis of the Luxleaks Firms (together with J. Manthey), in: Advances in Economics, Business and Management Research, doi:10.2991/icaat-16.2016.33.

    Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions (together with M. Fochmann und K. Hemmerich), in: Journal of Economic Psychology, Volume 56, pp. 218-231, 2016.

    Perception of income tax rates: Evidence from Germany (together with K. Blaufus, J. Bob, J. Hundsdoerfer, C. Sielaff and J. Weimann), in: European Journal of Law and Economics, 2013.

    The Influence of Tax Labeling and Tax Earmarking on the Willingness to Contribute - A Conjoint Analysis (together with J. Hundsdoerfer, C. Sielaff, K. Blaufus and J. Weimann), in: Schmalenbach Business Review, 2014.

    Decision heuristics and tax perception - An analysis of a
tax-cut-cum-base-broadening policy (together with K. Blaufus , J. Bob, J. Hundsdoerfer and J. Weimann), in: Journal of Economic Psychology, Vol. 35, p. 1-16, 2013.

    Gross wage illusion in a real effort experiment (together with M. Fochmann, J. Weimann, K. Blaufus and J. Hundsdoerfer), in: Scandinavian Journal of Economics 115 (2), pp.476-484, 2013.

    Net Wage Illusion in a Real Effort Experiment (together with M. Fochmann, J. Weimann, K. Blaufus and J. Hundsdoerfer), in: Scandinavian Journal of Economics Vol. 115 (2), pp. 476-484, 2013.

    The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions (together with Martin Fochmann and Abdolkarim Sadrieh), in: Journal of Institutional and Theoretical Economics 168 (3), pp. 519-545, 2012.

    Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation (together with Martin Fochmann and Abdolkarim Sadrieh), in: Journal of Economic Behavior and Organization, pp. 230-242, 2012.

    Who has really paid for the Reconstruction of East Germany? Expected and Realized Returns on Real Estate Investments in East and West Germany in the 1990s (together with Tina Bensemann and Kristin Schönemann), in: Business Research, pp. 11-37, 2009. [Download]

    Neutral Taxation of Pensions in a Comprehensive Income Tax (together with Rainer Niemann), in: FinanzArchiv N.F., pp. 227-248, 2003.


    Working papers

    The Relationship between Corporate Governance and Tax Avoidance – Evidence from Germany Using a Regression Discontinuity Design (together with J. Manthey), 2017, Available at SSRN: https://ssrn.com/abstract=2951699.

    Intrinsic and Extrinsic Effects on Behavioral Tax Biases in Risky Investment Decisions (together with M. Fochmann and K. Hemmerich), arqus-Working Paper no. 196, 2015. [Download]

    Affective Reactions Influence Investment Decisions: Evidence from a Laboratory Experiment with Taxation (together with K. Schüßler, J. Hewig and M. Fochmann), arqus Diskussionsbeitrag Paper no. 160, 2014. [Download]

    The Name Game for Contributions - Influence of Labeling and Earmarking on the Perceived Tax Burden (together with J. Hundsdoerfer, C. Sielaff, K. Blaufus and J. Weimann), Discussion Paper 2010/12 FU Berlin, May 2010. [Download]

    It's All About Tax Rates - An Empirical Study of Tax Perception (together with K. Blaufus, J. Bob, J. Hundsdoerfer and J. Weimann), arqus Diskussionbeitrag no. 106, 2010. [Download]

    Tax Perception - an empirical survey (together with K. Blaufus, M. Fochmann, J. Hundsdoerfer and J. Weimann), arqus Diskussionbeitrag no. 99, March 2010. [Download]

    Gross-wage illusion in a real effort experiment (together with K. Blaufus, M. Fochmann, J. Hundsdoerfer and J. Weimann), FEMM Working Paper no. 9, February 2010. [Download]

    Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation (together with Martin Fochmann and Abdolkarim Sadrieh), FEMM Working Paper no. 4, January 2010. [Download]

    The Perception of Income Taxation on Risky Investments - an experimental analysis of different methods of loss compensation (together with Martin Fochmann and Abdolkarim Sadrieh), arqus Diskussionbeitrag no. 92, November 2009. [Download]

    Who has really paid for the Reconstruction of East Germany? Expected and Realized Returns on Real Estate Investments in East and West Germany in the 1990s (together with Tina Bensemann), FEMM Working Paper 08007, 2007. [Download]

    Neutral and Equitable Taxation of Pensions as Capital Income (zusammen mit Rainer Niemann), CESifo Working Paper no. 706, 2002.