WORKING PAPERS

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Do Consumers Pay the Corporate Tax?

with Maximilian A. Müller and Thorben Wulff | Updated December 2021

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Do Corporate Taxes affect Executive Compensation?

with Tobias Bornemann and Mariana Sailer | Updated February 2021 | revising for resubmission

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Tax Incidence and Tax Avoidance

with Scott Dyreng, Xu Jiang, and Maximilian A. Müller | Updated December 2021 | resubmitted

 

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Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway

(with Annette Alstadsæter, Wojciech Kopczuk, and Kjetil Telle | Updated December 2016 | revising for resubmission

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Withholding Taxes, Compliance Cost and Foreign Portfolio Investments

with Maximilian Todtenhaupt | Updated September 2021 | revising for resubmission

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The Role of Creditor Protection in Lending and Tax Avoiance

with Antonio De Vito | November 2021 | resubmitted

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Public Tax Disclosures and Investor Perceptions

with Bart Dierynck, Maximilian A. Müller, Christian Peters, and Victor van Pelt | Updated December 2021

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Survival of the Tax Fittest: Path Dependence in Corporate Tax Planning

with Jesse van der Geest and Christian Peters | February 2021

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The Role of Personal Income Taxes in Corporate Investment Decisions

with Robert Vossebürger | Updated January 2022

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Tax Policy Expectations and Investment: Evidence from the 2016 U.S. Election and the Tax Cuts and Jobs Actwith John Gallemore, Stephan Hollander, and Xiang Zheng | Updated December 2021

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Technological Change and Countries’ Tax Policy Design

with Alissa Brühne and Harm Schütt | Updated December 2021

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Do tax incentives reduce investment quality?

with Sebastian Eichfelder and Kerstin Schneider | Updated April 2021

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Corporate Taxes and Firms’ Operating Cost Behavior

with Jochen Hundsdoerfer | Updated January 2022

How do tax increases affect investment allocation within multinationals?

with Antonio De Vito and Guosong Xu | Updated April 2021

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Zero-Tax Firms

with Jesse van der Geest | Updated April 2020

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Avoiding Taxes to Fix the Tax Code?

with Antonio De Vito and Maximilian A. Müller | Updated November 2019

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Tax Enforcement (de)Centralization: Tax Compliance versus Competitiveness

with Jesse van der Geest | Updated May 2019

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Who CARES? Evidence on the Corporate Tax Provisions of the Coronavirus Aid, Relief, and Economic Security Act from SEC Filings

with John Gallemore and Stephan Hollander | Updated June 2020 | Permanent working paper

 

How Do Statutory Rates Alter Confirming Tax Avoidance?

with Sebastian Eichfelder, Nadine Kalbitz, and Kelly Wentland | Updated August 2021

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Corporate Tax Avoidance and the Real Effects of Taxation: A Review

with Alissa Brühne | Updated July 2020 | Permanent working paper