WORKING PAPERS

Do Consumers Pay the Corporate Tax?

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

 

 

Environmental Taxes and Corporate Investment

with Kira Zerwer | April 2022

 

Do Personal Income Taxes Affect Corporate Tax-Motivated Profit Shifting

with Antonio De Vito, Lisa Hillmann, and Robert Vossebürger | April 2022 | revising for resubmission

Public Tax Disclosures and Investor Perceptions

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

 

Corporate Tax Planning and Product Market Competition

with John Gallemore, Jesse van der Geest, and Christian Peters | May 2022

 

The effect of tax loss carryforwards on corporate investment

with Lisa Hillmann | May 2022

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 | revising for resubmission

Technological Change and Countries’ Tax Policy Design

with Alissa Brühne and Harm Schütt | Updated December 2021 | revising for resubmission

Do tax incentives reduce investment quality?

with Sebastian Eichfelder and Kerstin Schneider | Updated April 2021 | revising for resubmission

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 | revising for resubmission

Zero-Tax Firms

with Jesse van der Geest | Updated April 2020

Avoiding Taxes to Fix the Tax Code?

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

Tax Enforcement (de)Centralization: Tax Compliance versus Competitiveness

with Jesse van der Geest | Updated May 2019

 

How Do Statutory Rates Alter Confirming Tax Avoidance?

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

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