Dienstag, 12.08.2014

Aktuelles Working Paper

Martini, J., Niemann R., Simons D., (2014): Management Incentives under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting, CESifo-Working-Paper Nr. 4908

Weitere Artikel

Aktueller Aufsatz

Kiesewetter, Dirk / Niemann, Rainer, Die Kapitaleinkommensbesteuerung: Ein steuerliches Kernthema, das im Koalitionsvertrag vergessen wurde, 2025, StuW (4) 237-242.

SBUR – Special Issue

SBUR Special Issue Schmalenbach Journal of Business Research will publish a special issue on Regulatory Uncertainty. Submissions are most welcome. For further details, see https://link.springer.com/collections/gbabbgibdj

Aktueller Aufsatz

Martini, Jan Thomas, Niemann, Rainer, Simons, Dirk, Voeller, Dennis (2025) Incentive effects of tax transparency: Does country-by-country reporting call for arbitration? Journal of Accounting and Public Policy 49, 1-28. https://doi.org/10.1016/j.jaccpubpol.2024.107278

Aktueller Aufsatz

Niemann, Rainer, Rünger, Silke, Schmidt Peter (2024): Does a Tax Exemption of Retained Profits Strengthen the Equity Base of Firms? FinanzArchiv 80 (2), 193-233.