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PUBLICATIONS

  1. The effect of tax loss carryforwards on corporate investment

    with Lisa Hillmann | Journal of Accounting and Economics, forthcoming
     

  2. Do Personal Income Taxes Affect Corporate Tax-Motivated Profit Shifting

    with Antonio De Vito, Lisa Hillmann, and Robert Vossebürger | Journal of Accounting and Economics, 2025, 79(2-3), Article 101758.

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  3. Tax Policy Expectations and Investment:
    with John Gallemore, Stephan Hollander, and Xiang Zheng | Journal of Accounting Research, 2025, 63(1), 363-421.
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  4. Corporate Tax Enforcement and Business Activity
    with John Gallemore | The Accounting Review, 2025, 100(1), 231-260.
     

  5. How do tax increases affect investment allocation within multinationals?
    with Antonio De Vito, Dirk Schindler, and Guosong Xu | Review of Finance, 2025, ​29(2), 531-565.
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  6. Technological Change and Countries’ Tax Policy Design: Evidence from Anti-Tax Avoidance Rules
    with Alissa Brühne and Harm Schütt | Management Science, 2025, 71(3), 1865-1888.
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  7. How Do Statutory Rates Alter Confirming Tax Avoidance?
    with Sebastian Eichfelder, Nadine Kalbitz, and Kelly Wentland | European Accounting Review, 2025, 34(2), 453-485.
     

  8. Emission Taxes and Captial Investments: The Role of Tax Incidence
    with Kira Zerwer | The Accounting Review, 2024, 99(5), 247-278.
     

  9. Do Consumers Pay the Corporate Tax?
    with Maximilian A. Müller and Thorben Wulff | Contemporary Accounting Research, 2023, 40(4), 2785-2815
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  10. Do Corporate Taxes affect Executive Compensation?
    with Tobias Bornemann and Mariana Sailer | The Accounting Review, 2023, 98(2), 31-58.
     

  11. Withholding Taxes, Compliance Cost and Foreign Portfolio Investments
    with Maximilian Todtenhaupt | The Accounting Review, 2023, 98(2), 299-327
    Download Withholding Tax Data
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  12. The Role of Creditor Protection in Lending and Tax Avoidance
    with Antonio De Vito | Journal of Financial and Quantitative Analysis, 2023, 58(5), 2096-2130
     

  13. Do tax incentives reduce investment quality?
    with Sebastian Eichfelder and Kerstin Schneider | Journal of Corporate Finance, 2023, 80, 102403
     

  14. 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
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  15. Beyond Borders: Supragovernmental Tax Enforcement and Investment
    with Zackery D. Fox, Jaron Wilde, and Ryan J. Wilson | The Accounting Review, 2022, 97, 233-261
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  16. Tax Incidence and Tax Avoidance
    with Scott Dyreng, Xu Jiang, and Maximilian A. Müller | Contemporary Accounting Reserch, 2022, 39, 2622-2656
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  17. Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments,
    with Kelly Wentland and Scott Wentland | Management Science, 2022, 68, 4065-4089
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  18. The Role of Personal Income Taxes in Corporate Investment Decisions
    with Robert Vossebürger | Journal of Corporate Finance, 2022, 77, 102275
     

  19. Real Effects of Corporate Taxation: A Review
    solo-authored | European Accounting Review, 2022, 31, 269-296
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  20. Dividend Taxes, Employment, and Firm Productivity
    solo-authored | Journal of Corporate Finance, 2021, 69, Article 102040
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  21. Why do not all firms engage in tax avoidance?
    with Anna Rohlfing-Bastian and Kai Sandner | Review of Managerial Science, 2021, 15, 459-495
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  22. Corporate Tax Enforcement Externalities and the Banking Sector
    with John Gallemore | Journal of Accounting Research, 2020, 58, 1117–1159
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  23. 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
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  24. Firm Valuation and the Uncertainty of Future Tax Avoidance
    with Harm Schütt | European Accounting Review, 2020, 29, 409–435
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  25. Consumption Taxes and Corporate Investment
    with Roni Michaely and Maximilian A. Müller | Review of Financial Studies, 2019, 32, 3144–3182
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  26. Tax Loss Carrybacks: Investment Stimulus versus Misallocation
    with Inga Bethmann and Maximilian A. Müller | The Accounting Review, 2018, 93, 101–125
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  27. Tax Regimes and Capital Gains Realizations
    solo-authored | European Accounting Review, 2018, 27, 1–21
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  28. Tax Incentives and Non-Compliance – Evidence from Swedish Micro Data
    with Annette Alstadsæter | Public Finance Review, 2018, 46(4), 609–634
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  29. Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts
    with Roni Michaely | Review of Financial Studies, 2017, 30, 3176–3222
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  30. 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​
     

  31. Do Dividend Taxes Affect Corporate Investment?
    with Annette Alstadsæter and Roni Michaely | Journal of Public Economics, 2017, 151, 74–83
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  32. 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
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  33. 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
     

  34. Do Corporate Tax Cuts Increase Investments?
    with Laura Dobbins | Accounting and Business Research, 2016, 46, 731–759
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  35. Dividend taxes and income shifting
    with Annette Alstadsæter | Scandinavian Journal of Economics, 2016, 118, 693–717
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  36. Who participates in tax avoidance? Evidence from Swedish microdata
    with Annette Alstadsæter | Applied Economics, 2016, 28, 2779–2796
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  37. Cross-Base Tax Elasticity of Capital Gains
    solo-authored | Applied Economics, 2016, 28, 2611–2624
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  38. Self-serving bias and tax morale
    with Kay Blaufus, Matthias Braune, and Jochen Hundsdoerfer | Economics Letters, 2015, 131, 91–93
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  39. Why Do Countries Mandate Accrual Accounting fr Tax Purposes?
    with Igor Goncharov | Journal of Accounting Research, 2014, 52(5), 1127–1163
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  40. Payout Taxes and the Allocation of Investment
    with Bo Becker and Marcus Jacob | Journal of Financial Economics, 2013, 107(1), 1–24
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  41. Taxation, Dividends, and Share Repurchases: Taking Evidence Global
    with Marcus Jacob | Journal of Financial and Quantitative Analysis, 2013, 48(4), 1241–1269
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  42. Dividend Taxes and the Cash Flow Sensitivity of Dividends
    with Marcus Jacob | Economics Letters, 2013, 118(1), 186–188
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  43. 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

Did the Changes in 3:12 Rules Foster Entrepreneurship? – Empirical Evidence and Discussion of Alternatives

solo-auhtored | Report to the Committee on Equality, 2020.

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3:12 corporations in Sweden: The effects of the 2006 tax reform on investments, job creation, and business start-ups

with Annette Alstadsæter and Altin Vejsiu | Report to the Expert Group for Public Economics, Ministry of Finance, Stockholm, 2014.

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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

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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

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A Utility-Based Explanation of Tax Asymmetries

with Martin Fochmann | World Tax Journal, 2015, 7, 329–342

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Taxes and Life Cycle Capital Gains Realizations

solo-authored | Applied Economics, 2013, 20(13), 1130–1134.

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Mitigating Shareholder Taxes in Small Open Economies?

with Jan Södersten | Finnish Economic Papers, 2013, 26(1), 1–12

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Skatteplanering under 3:12-reglerna - ytterligare bevis och svar till Ericson och Fall

with Annette Alstadsæter | Ekonomisk Debatt, 2013, 41(2), 55–63

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3:12 reglarna har blivit för generösa och används för skatteplanering

with Annette Alstadsæter | Ekonomisk Debatt, 2012, 40(8), 3–15

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3:12-reglerna har blivit för generösa

with Annette Alstadsæter | Balans, Issue 8-9/2012, 50–51

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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

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Die Wirkung steuerlicher Verlustvorträge auf den Unternehmenskauf – Verlustnutzung trotz §8c KStG?

with Andreas Pasedag | Die Wirtschaftsprüfung, 2010, 63(2), 92–100

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Neue Abschreibungsregeln - zweifelhafte Vorteile

with Andreas Pasedag | Der BETRIEB, 2009, 62(35), 1829–1835

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Verlustübertragung beim Anteilshandel – Gestaltung durch Bilanzpolitik und Verkaufszeitpunkt

with Andreas Pasedag | Finanz-Betrieb, 11 (9), 464–471

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Welche privaten Veräußerungsgewinne sollten besteuert werden?

solo-authored | Zeitschrift für Betriebswirtschaft, 2009, 79 (5), 579–607

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© 2024 Martin Jacob

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