PUBLICATIONS
Emission Taxes and Captial Investments: The Role of Tax Incidence
with Kira Zerwer | accepted at The Accounting Review
Technological Change and Countries’ Tax Policy Design: Evidence from Anti-Tax Avoidance Rules
with Alissa Brühne and Harm Schütt | accepted at Management Science
Do Consumers Pay the Corporate Tax?
with Maximilian A. Müller and Thorben Wulff | accepted at Contemporary Accounting Research
Do Corporate Taxes affect Executive Compensation?
with Tobias Bornemann and Mariana Sailer | The Accounting Review, 2023, 98(2), 31-58.
Withholding Taxes, Compliance Cost and Foreign Portfolio Investments
with Maximilian Todtenhaupt | The Accounting Review, 2023, 98(2), 299-327
Download Withholding Tax Data
The Role of Creditor Protection in Lending and Tax Avoiance
with Antonio De Vito | Journal of Financial and Quantitative Analysis, 2023, 58(5), 2096-2130
Do tax incentives reduce investment quality?
with Sebastian Eichfelder and Kerstin Schneider | Journal of Corporate Finance, 2023, 80, 102403
Does Differential Taxation of Short-Term Relative to Long-Term Capital Gains Affect Long-Term Investment?
with Eric He, Rahul Vashishtha, and Mohan Venkatachalam | Journal of Accounting and Economics, 2022, 74, 101479
Download Capital Gains Tax Data
Beyond Borders: Supragovernmental Tax Enforcement and Investment
with Zackery D. Fox, Jaron Wilde, and Ryan J. Wilson | The Accounting Review, 2022, 97, 233-261
Tax Incidence and Tax Avoidance
with Scott Dyreng, Xu Jiang, and Maximilian A. Müller | Contemporary Accounting Reserch, 2022, 39, 2622-2656
Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments,
with Kelly Wentland and Scott Wentland | Management Science, 2022, 68, 4065-4089
The Role of Personal Income Taxes in Corporate Investment Decisions
with Robert Vossebürger | Journal of Corporate Finance, 2022, 77, 102275
Real Effects of Corporate Taxation: A Review
solo-authored | European Accounting Review, 2022, 31, 269-296
Dividend Taxes, Employment, and Firm Productivity
solo-authored | Journal of Corporate Finance, 2021, 69, Article 102040
Why do not all firms engage in tax avoidance?
with Anna Rohlfing-Bastian and Kai Sandner | Review of Managerial Science, 2021, 15, 459-495
Corporate Tax Enforcement Externalities and the Banking Sector
with John Gallemore | Journal of Accounting Research, 2020, 58, 1117–1159
Corporate tax reforms and tax-motivated profit shifting: evidence from the EU
with Anna Alexander and Antonio De Vito | Accounting and Business Research, 2020, 50, 309–341
Firm Valuation and the Uncertainty of Future Tax Avoidance
with Harm Schütt | European Accounting Review, 2020, 29, 409–435
Consumption Taxes and Corporate Investment
with Roni Michaely and Maximilian A. Müller | Review of Financial Studies, 2019, 32, 3144–3182
Tax Loss Carrybacks: Investment Stimulus versus Misallocation
with Inga Bethmann and Maximilian A. Müller | The Accounting Review, 2018, 93, 101–125
Tax Regimes and Capital Gains Realizations
solo-authored | European Accounting Review, 2018, 27, 1–21
Tax Incentives and Non-Compliance – Evidence from Swedish Micro Data
with Annette Alstadsæter | Public Finance Review, 2018, 46(4), 609–634
Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts
with Roni Michaely | Review of Financial Studies, 2017, 30, 3176–3222
The Effect of Corporate Taxation on Bank Transparency: Evidence from the Deductibility of Loan Losses
with Kathleen Andries and John Gallemore | Journal of Accounting and Economics, 2017, 63, 307–328
Do Dividend Taxes Affect Corporate Investment?
with Annette Alstadsæter and Roni Michaely | Journal of Public Economics, 2017, 151, 74–83
Does legality matter? The case of tax avoidance and evasion
with Kay Blaufus, Matthias Braune, and Jochen Hundsdoerfer | Journal of Economic Behavior and Organization, 2016, 127, 182–206
Corporate Finance and Governance Implications from the Removal of Government Support Programs
with Sofia Johan, Denis Schweizer, and Feng Zhan | Journal of Banking & Finance, 2016, 63, 35–47
Do Corporate Tax Cuts Increase Investments?
with Laura Dobbins | Accounting and Business Research, 2016, 46, 731–759
Dividend taxes and income shifting
with Annette Alstadsæter | Scandinavian Journal of Economics, 2016, 118, 693–717
Who participates in tax avoidance? Evidence from Swedish microdata
with Annette Alstadsæter) | Applied Economics, 2016, 28, 2779–2796
Cross-Base Tax Elasticity of Capital Gains
solo-authored | Applied Economics, 2016, 28, 2611–2624
Self-serving bias and tax morale
with Kay Blaufus, Matthias Braune, and Jochen Hundsdoerfer | Economics Letters, 2015, 131, 91–93
Why Do Countries Mandate Accrual Accounting fr Tax Purposes?
with Igor Goncharov | Journal of Accounting Research, 2014, 52(5), 1127–1163
Payout Taxes and the Allocation of Investment
with Bo Becker and Marcus Jacob | Journal of Financial Economics, 2013, 107(1), 1–24
Taxation, Dividends, and Share Repurchases: Taking Evidence Global
with Marcus Jacob | Journal of Financial and Quantitative Analysis, 2013, 48(4), 1241–1269
Dividend Taxes and the Cash Flow Sensitivity of Dividends
with Marcus Jacob | Economics Letters, 2013, 118(1), 186–188
Capital Gains Taxes and the Realization of Capital Gains and Losses – Evidence from German Income Tax Data
solo-authored | FinanzArchiv/Public Finance Analysis, 2013, 69(1), 30–56
OTHER PUBLICATIONS
POLICY REPORTS
solo-auhtored | Report to the Committee on Equality, 2020.
with Annette Alstadsæter and Altin Vejsiu | Report to the Expert Group for Public Economics, Ministry of Finance, Stockholm, 2014.
Income Shifting in Sweden – An empirical evaluation of the 3:12 rules
with Annette Alstadsæter | Report to the Expert Group for Public Economics, Ministry of Finance, 2012, Stockholm.
OTHER PAPERS
Takeover Protection and Firm Value
with Christian Andres and Lennart Ulrich | Review of Law and Economics, 2019, 15(1), 1–46
Tax Related Implications of Fair Value Accounting
with Kay Blaufus | The Routledge Companion to Fair Value in Accounting and Reporting, 2018, Editors: Gilad Livne and Garen Markarian
A Utility-Based Explanation of Tax Asymmetries
with Martin Fochmann | World Tax Journal, 2015, 7, 329–342
Taxes and Life Cycle Capital Gains Realizations
solo-authored | Applied Economics, 2013, 20(13), 1130–1134.
Mitigating Shareholder Taxes in Small Open Economies?
with Jan Södersten | Finnish Economic Papers, 2013, 26(1), 1–12
Skatteplanering under 3:12-reglerna - ytterligare bevis och svar till Ericson och Fall
with Annette Alstadsæter | Ekonomisk Debatt, 2013, 41(2), 55–63
3:12 reglarna har blivit för generösa och används för skatteplanering
with Annette Alstadsæter | Ekonomisk Debatt, 2012, 40(8), 3–15
3:12-reglerna har blivit för generösa
with Annette Alstadsæter | Balans, Issue 8-9/2012, 50–51
Werden niedrige Unternehmenssteuersätze in Osteuropa durch Verzicht auf Verlustverrechnung erkauft?
with Andreas Pasedag and Franz W. Wagner | Perspektiven der Wirtschaftspolitik, 2011, 12 (1), 72–91
Die Wirkung steuerlicher Verlustvorträge auf den Unternehmenskauf – Verlustnutzung trotz §8c KStG?
with Andreas Pasedag | Die Wirtschaftsprüfung, 2010, 63(2), 92–100
Neue Abschreibungsregeln - zweifelhafte Vorteile
with Andreas Pasedag | Der BETRIEB, 2009, 62(35), 1829–1835
Verlustübertragung beim Anteilshandel – Gestaltung durch Bilanzpolitik und Verkaufszeitpunkt
with Andreas Pasedag | Finanz-Betrieb, 11 (9), 464–471
Welche privaten Veräußerungsgewinne sollten besteuert werden?
solo-authored | Zeitschrift für Betriebswirtschaft, 2009, 79 (5), 579–607