WORKING PAPERS

Do Personal Income Taxes Affect Corporate Tax-Motivated Profit Shifting

with Antonio De Vito, Lisa Hillmann, and Robert Vossebürger | updated June 2023 | resubmitted

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Public Tax Disclosures and Investor Perceptions

with Bart Dierynck, Maximilian A. Müller, Christian Peters, and Victor van Pelt | Updated November 2022 | revising for resubmission

 

Federal Corporate Tax Enforcement and Local Business Activity

with John Gallemore | updated January 2024 | resubmitted

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Corporate Tax Planning and Industry Concentration

with John Gallemore, Jesse van der Geest, and Christian Peters | April 2023

 

The effect of tax loss carryforwards on corporate investment

with Lisa Hillmann | updated June 2023 | revising for resubmission

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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 2022 | revising for 2nd resubmission

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How effective are emission taxes in reducing air pollution?

with Thilo Ebertseder, Kira Zerwer, and Hannes Taubenboeck | February 2023

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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, Dirk Schindler, and Guosong Xu | Updated February 2023 | revising for 2nd resubmission

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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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Corporate Tax Compliance Costs and Investements

with Jesse van der Geest | June 2023

 

How Do Statutory Rates Alter Confirming Tax Avoidance?

with Sebastian Eichfelder, Nadine Kalbitz, and Kelly Wentland | Updated February 2023 | revising for 2nd resubmission

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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 May 2023 | resubsmitted

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