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WORKING PAPERS
Do Consumers Pay the Corporate Tax?
with Maximilian A. Müller and Thorben Wulff | Updated February 2023 | resubmitted
Who Bears the Emission Tax Burden? Evidence from Capital Investments
with Kira Zerwer | updated February 2023
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 November 2022 | revising for resubmission
Federal Corporate Tax Enforcement and Local Business Activity
with John Gallemore | January 2023 | revising for resubmission
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 | revising for resubmission
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 | resubmitted
Technological Change and Countries’ Tax Policy Design: Evidence from Anti-Tax Avoidance Rules
with Alissa Brühne and Harm Schütt | Updated February 2023 | resubmitted
How effective are emission taxes in reducing air pollution?
with Thilo Ebertseder, Kira Zerwer, and Hannes Taubenboeck | February 2023
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 | resubmitted
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 February 2023 | resubmitted
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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