2024
Lukas, C., Neubert, M.-F., Schöndube, J.R. (2024): Exploring Decision-Making: Experimental Observations on Project Selection and the Impact of Justification Pressure, Journal of Management and Governance (forthcoming)
Blaufus, K., Schöndube, J.R. & Wielenberg, S. (2024): Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency, European Accounting Review, 33(2), 545-568, DOI: 10.1080/09638180.2022.2108094
2023
Blaufus, K., Fochmann, N., Hundsdoerfer, J., & Milde, M. (2023). How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation?. European Accounting Review, 32 (5), 1157-1184.
Langenmayr, Dominika and Zyska, Lennard (2023): Escaping the exchange of information: Tax evasion via citizenship-by-investment, Journal of Public Economics, 221: 104865. https://doi.org/10.1016/j.jpubeco.2023.104865
Danzer, Alexander M. and Zyska, Lennard (2023): Pensions and fertility: Microeconomic evidence, American Economic Journal: Economic Policy, 15(2): 126-165. DOI: 10.1257/pol.20200440
Blaufus, K., Jarzembski, J. K., Reineke, J., & Trenn, I. (2023). Public Disclosure of Tax Strategies and Firm’s Actual Tax Policy. Journal of Accounting, Auditing & Finance, 0(0). https://doi.org/10.1177/0148558X231200913
Blaufus, K., Reineke, J., & Trenn, I. (2023). Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis. Journal of Business Economics, 93(3), 509-557. https://doi.org/10.1007/s11573-022-01116-6
2022
Katolnik, S., Kronenberger, S. K., Schöndube, J. R. (2022): Board Monitoring and Advising in Dynamic Agency, European Accounting Review, Vol. 31, pp. 973-1002.
Hensel, T., Schöndube, J.R. (2022): Big Bath Accounting and CEO Turnover: The Interplay between Optimal Contracts and Career Concerns, Journal of Business Economics, Vol. 92, pp. 1249-1281
Heinemann, F., Janeba, E. & Todtenhaupt, M. (2022): Incumbency and expectations of fiscal rule compliance: Evidence from surveys of German policy makers, Euopean Journal of Political Economy, 72, 102093. DOI: https://doi.org/10.1016/j.ejpoleco.2021.102093
Huizinga, H., Todtenhaupt, M., Voget, J. & Wagner, W. (2022): Taxation and the External Wealth of Nations: Evidence from Bilateral Portfolio Holdings, Journal of International Money and Finance, 122, 102548. DOI: https://doi.org/10.1016/j.jimonfin.2021.102548
Reineke, R., Weiskirchner-Merten, K., & Wielenberg, S. (2022): When do firms use one set of books in an international tax compliance game?, Review of Accounting Studies, (forthcoming).
Jacob, M. & Todtenhaupt, M. (2022): Withholding Taxes, Compliance Cost and Foreign Portfolio Investment, The Accounting Review (forthcoming).
Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R. & Sureth-Sloane, C. (2022): Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model, European Accounting Review, 31:1, 111-144, DOI: 10.1080/09638180.2020.1852095
Blaufus, K., Lorenz, D., Milde, M., Peuthert, B., & Schwäbe, A. N. (2022): Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments. Accounting, Organizations and Society, 97, 101294, DOI: 10.1016/j.aos.2021.101294
2021
Blaufus, K. & Milde, M. (2021): Tax Misperceptions and the Effect of Informational Tax Nudges on Retirement Savings, Management Science, 67 (8), 5011-5031, DOI: 10.1287/mnsc.2020.3761
Knoll, B., Riedel, N., Schwab, T., Todtenhaupt, M. & Voget, J. (2021): Cross-Border Effects of R&D Tax Incentives, Research Policy, 50 (9), 104326. DOI: https://doi.org/10.1016/j.respol.2021.104326
Schwab, T. & Todtenhaupt, M. (2021): Thinking Outside the Box: The Cross-border Effect of Tax Cuts on R&D, Journal of International Economics, 204, 104536. DOI: https://doi.org/10.1016/j.jpubeco.2021.104536
Todtenhaupt, M. & Voget, J. (2021): International Taxation and Productivity Effects of M&As, Journal of International Economics, 131, 103438. DOI: https://doi.org/10.1016/j.jinteco.2021.103438
Katolnik, S., Kronenberger, S. K., Schöndube, J. R. (2021): Board Monitoring and Advising in Dynamic Agency, European Accounting Review (forthcoming)
Reineke, R. & Weiskirchner-Merten, K. (2021): Transfer pricing and location of intangibles—Spillover and tax avoidance through profit shifting. Journal of Management Accounting Research, 33(1), 129-148.
2020
Alm, J., Blaufus, K., Fochmann, M., Kirchler, E., Mohr, P., Olson, N. E., & Torgler, B. (2020): Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective, FinanzArchiv - Public Finance Analysis, 76, 396-428.
Edwards, A. & Todtenhaupt, M. (2020): Capital Gains Taxation and Funding for Start-Ups, Journal of Financial Economics, 138 (2), 549-671. DOI: 10.1016/j.jfineco.2020.06.009
Feld, L., Ruf, M., Schreiber, U., Todtenhaupt, M. & Voget, J. (2020): Taxing Away M&A: Capital Gains Taxation and Acquisition Activity, European Economic Review, 128, 103505. DOI: https://doi.org/10.1016/j.euroecorev.2020.103505
Blaufus, K. & Hoffmann, F. (2020): The effect of simplified cash accounting on tax and financial accounting compliance costs. Journal of Business Economics, 90(2), 173-205, DOI: 10.1007/s11573-019-00943-4
2019
Blaufus, K., Hechtner, F. & Jarzembski, J. K. (2019): The Income Tax Compliance Costs of Private Households: Empirical Evidence from Germany, Public Finance Review, 47(5), 925-966
Bönke, T., Grabka, M. M., Schröder, C., Wolff, E. N. & Zyska, L. (2019): The Joint Distribution of Net Worth and Pension Wealth in Germany, Review of Income and Wealth, 2019, 65(4): 834-871. DOI: https://doi.org/10.1111/roiw.12371
Blaufus, K., Möhlmann, A. & Schwäbe, A. N. (2019) Stock Price Reactions to News about Corporate Tax Avoidance and Evasion, Journal of Economic Psychology, 72, 278-292
Schöndube-Pirchegger, B. & Schöndube, J.R. (2019). Optimal delegation choices in the presence of an incongruent performance measure and double moral hazard. Managerial and Decision Economics, 40, 414-424.
Lukas, C., Neubert, M.-F., & Schöndube, J.R. (2019). Accountability in an Agency Model: Project Selection, Effort Incentives, and Contract Design. Managerial and Decision Economics, 40, 150-158.
2018
Hakenes, H., & Katolnik, S. (2018). Optimal Team Size and Overconfidence. Group Decision and Negotiation (forthcoming).
Mauch, C., & Schöndube, J.R. (2018): Controlling Scarce Working Time in a Multi-task Incentive Problem, European Accounting Review, 28, 151-175
Janeba, E. & Todtenhaupt, M. (2018): Fiscal Competition and Public Debt, Journal of Public Economics, 168, 47-61. DOI: https://doi.org/10.1016/j.jpubeco.2018.10.001
2017
Blaufus, K., Bob, J., Otto, P. E., & Wolf, N. (2017). The effect of tax privacy on tax compliance – An experimental investigation. European Accounting Review, 26(3), 561-580.
Blaufus, K., Hechtner, F., & Möhlmann, A. (2017). The effect of tax preparation expenses for employees: evidence from Germany. Contemporary Accounting Research, 34(1), 525-554.
Frieden, M., & Wielenberg, S. (2017). Insolvency administrator’s incentives and the tradeoff between creditor satisfaction and efficiency in bankruptcy procedures. Business Research
Hakenes, H., & Katolnik, S. (2017): On the Incentive Effect of Job Rotation, European Economic Review, 98, 424-441.
Schöndube-Pirchegger, B., & Schöndube, J. R. (2017). Relevance versus reliability of accounting information with unlimited and limited commitment. Business Research, 10, 189-213
2016
Blaufus, K., Hundsdoerfer, J., Jacob, M., & Sünwoldt, M. (2016). Does legality matter? The case of tax avoidance and evasion. Journal of Economic Behavior & Organization, 127, 182-206.
Blaufus, K. & Möhlmann, A. (2016): Wealth tax and investment risk ‒ An experimental investigation, Die Betriebswirtschaft (Business Administration Review) 76 (1), 87-98.
Blaufus, K., Bob, J., Lorenz, D., & Trinks, M. (2016). How Will the Court Decide?–Tax Experts’ versus Laymen's Predictions. European Accounting Review, 25(4), 771-792.
Heckemeyer, J. H. & de Mooij R. A.: Taxation and corporate debt: Are banks any different?, National Tax Journal, forthcoming.
Heckemeyer, J. H. & Bergner, S. M.: Simplified Tax Accounting and the Choice of Legal Form (mit Sören M. Bergner), European Accounting Review, forthcoming.
Heckemeyer, J. H. & Overesch, M.: Multinationals' profit response to tax differentials: effect size and shifting channels, Canadian Journal of Economics, forthcoming.
2015
Blaufus, K., Braune, M., Hundsdoerfer, J. & Jacob, M. (2015): Self-Serving Bias and Tax Morale, Economics Letters, 131, 91-93.
Homburg, S. (2015): What Caused the Great Recession? Review of Economics 66 (1), S. 1-12.
Homburg, S. (2015). Critical remarks on Piketty’s Capital in the Twenty-first Century. Applied Economics, 47(14), 1401-1406.
2014
Blaufus, K., Kreinacke, M., & Mantei, B.: Interest deductibility restrictions and organizational form, Business Research, DOI 10.1007/s40685-014-0016-6.
Blaufus, K. & Mantei, B. (2014): Taxes, risky investments, and the simultaneous choice of organizational form and financing, Journal of Business Economics 84 (2014): 1111-1141. (online first: http://dx.doi.org/10.1007/s11573-014-0713-9).
Blaufus, K. & Möhlmann, A. (2014): Security Returns and Tax Aversion Bias: Behavioral Responses to Tax Labelss, Journal of Behavioral Finance 15, 56-69. (online: http://dx.doi.org/10.1080/15427560.2014.877017).
Fochmann, M. & Kleinstück, A. (2014): Steueraversion – Sind wir wirklich bereit auf Einkommen zu verzichten, nur um Steuern zu sparen?, erscheint in: Die Betriebswirtschaft.
S. Homburg (2014). Overaccumulation, Public Debt and the Importance of Land.German Economic Review, 15(4), 411-435.
S. Homburg (2014). Property taxes and dynamic efficiency: Acorrection.Economics Letters, 123(3), 327-328.
A. Möhlmann (2014): Persistence or Convergence? The East-West Tax-Morale Gap in Germany, Finanzarchiv / Public Finance Analysis, 70: 3–30.
2013
H. Ackermann / M. Fochmann / B. Mihm (2013): Biased Effects of Taxes and Subsidies on Portfolio Choices, Economics Letters, 120: 23-26.
K. Blaufus / J. Bob / J. Hundsdoerfer / D. Kiesewetter / J. Weimann (2013): Decision heuristics and tax perception - an analysis of a tax-cut-cum-base-broadening policy, Journal of Economic Psychology, 35: 1-16.
K. Blaufus / J. Bob / J. Hundsdoerfer / C. Sielaff / D. Kiesewetter / J. Weimann: Perception of income tax rates: evidence from Germany, to be published in: European Journal of Law and Economics.
K. Blaufus / S. Eichfelder / J. Hundsdoerfer: Income tax compliance costs of working individuals: Empirical evidence from Germany, Public Finance Review, 42 (2014): 800-829.
J. Hundsdoerfer / C. Sielaff / K. Blaufus / D. Kiesewetter / J. Weimann (2013): The Influence of Tax Labeling and Tax Earmarking on the Willingness to Contribute - A Conjoint Analysis, Schmalenbach Business Review, 65: 359-377.
M. Fochmann / J. Weimann: The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment, to be published in: FinanzArchiv / Public Finance Analysis.
M. Fochmann / J. Weimann / K. Blaufus / J. Hundsdoerfer / D. Kiesewetter (2013): Net wage illusion in a real effort experiment, Scandinavian Journal of Economics, 115: 476-484.
A. Möhlmann: Investor Home Bias and Sentiment about the Country Benefiting from the Tax Revenue, Journal of Economic Psychology, 35: 31–46.
Wielenberg, Stefan: Investment and Liquidation Incentives under Solvency Tests and Legal Capital, European Accounting Review 22.4 (2013): 787-808.
2012
K. Blaufus / J. Hundsdoerfer / R. Ortlieb (2012): (Un)Verständlichkeit des Steuerrechts und Nachfrage nach Steuerberatungsdienstleistungen: Ein Experiment, Zeitschrift für Betriebswirtschaft, 64, p. 219-241.
M. Fochmann / D. Kiesewetter / A. Sadrieh (2012): Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation, Journal of Economic Behavior and Organization, 81 (1), p. 230-242.
M. Fochmann / D. Kiesewetter / A. Sadrieh (2012): The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions, Journal of Institutional and Theoretical Economics, 168 (3), p. 519-546.
M. Fochmann / D. Kiesewetter / A. Sadrieh (2012): Geschlechtsspezifische Steuerwahrnehmungseffekte bei risikobehafteten Investitions-entscheidungen, Die Betriebswirtschaft, 72 (6), p. 505-524.
S. Homburg (2012): Die europäische Staatsschuldenkrise und die Steuerpolitik. Finanz-Rundschau, 94 , p. 333 ff.
C. Lukas / J. R. Schöndube (2012): Trust and adaptive learning in implicit contracts, Review of Managerial Science, Vol. 6 (1), pp. 1-32
B. Schöndube-Pirchegger/J. R. Schöndube (2012): The Value of Delegation in Dynamic Agency, Management Accounting Research, Vol. 23, pp. 158-170
Scholze, Andreas/ Wielenberg, Stefan: Der Ausweis von Zinseffekten bei der Folgebewertung von Rückstellungen, in: Die Betriebswirtschaft, 72.Jg., H.3, 2012, S. 255-268.
2011
C. Rublack (2011): Zur Einführung der Steuerpflicht von Erstattungszinsen durch das JStG 2010. Finanz-Rundschau, 93, p. 173 ff.
C. Rublack (2011): Berücksichtigung finaler Auslandsverluste – Ein Vorschlag zur Umsetzung der unionsrechtlichen Anforderungen im deutschen Steuerrecht. IFSt-Schrift, Nr. 472, Berlin.
C. Rublack (2011): Gesetzliche Regelung zur Berücksichtigung finaler Auslandsverluste? Steuerberater Woche, 2011, p. 897 ff.
B. Schöndube-Pirchegger/ J. R. Schöndube (2011): Reputation Concerns and Herd Behavior of Audit Committees - A Corporate Governance Problem, Journal of Accounting and Public Policy, Vol. 30 (4), pp. 327-347
2010
S. Homburg (2010): Die unheimliche Nummer Sechs – Eine Entscheidung zum Ausgleich grenzüberschreitender Konzernverluste. Internationales Steuerrecht, p. 246 ff.
S. Homburg / C. Rublack (2010): Anmerkungen zum Umsatzsteuergesetzbuch, einem Vorschlag zur Umsatzsteuerreform. In: Tipke, K., R. Seer, J. Hey und J. Englisch (Hrsg.) Gestaltung der Steuerrechtsordnung. Köln: Otto Schmidt
J. P. Reiß / R. Schöndube(2010): First-Price Equilibrium and Revenue Equivalence in a Sequential Procurement Auction Model, Economic Theory, Vol. 43 (1), pp. 99-141
C. Rublack (2010): Abzug grenzüberschreitender Konzernverluste nur mit Gewinnabführungsvertrag? Finanz-Rundschau, 92, p. 791 ff.
B. Schöndube-Pirchegger/ J. R. Schöndube (2010): On the appropriateness of performance based compensation for supervisory board members - an agency theoretic approach, European Accounting Review, Vol. 19 (4), pp. 817-835
Olivier, Christian/Wielenberg, Stefan: Solvenztests vs. bilanzielle Kapitalerhaltung - eine ökonomische Analyse, in: ZfB - Sonderheft 03/2010.
Kiaman, Oliver / Wielenberg, Stefan: Sind die Regeln der externen Unternehmensrechnung auf die kommunale Rechnungslegung übertragbar?, in: Zeitschrift für Betriebswirtschaft (ZfB), 80. Jg., 2010, H. 3, S. 237-261.
