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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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