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Dirk Kiesewetter

Personal Details

First Name:Dirk
Middle Name:
Last Name:Kiesewetter
Suffix:
RePEc Short-ID:pki118
[This author has chosen not to make the email address public]
http://www.bwl.uni-wuerzburg.de/lehrstuehle/bwl5/team/lehrstuhlinhaber/

Affiliation

Wirtschaftswissenschaftliche Fakultät
Bayerische Julius-Maximilians-Universität Würzburg

Würzburg, Germany
http://www.economics.uni-wuerzburg.de/
RePEc:edi:wfwuede (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Editorship

Working papers

  1. Matthaei, Eva Kristina & Kiesewetter, Dirk, 2020. "A problem shared is a problem halved? Risky tax avoidance decisions and intra-group payoff conflict," arqus Discussion Papers in Quantitative Tax Research 258, arqus - Arbeitskreis Quantitative Steuerlehre.
  2. Chirvi, Malte & Kiesewetter, Dirk & Maiterth, Ralf & Menzel, Moritz & Tschinkl, Dominik, 2020. "Zuordnung von Sonderausgaben in der Rentenphase als Bestimmungsfaktor für das Vorliegen einer Doppelbesteuerung beim Übergang zur nachgelagerten Besteuerung gesetzlicher Renten," arqus Discussion Papers in Quantitative Tax Research 256, arqus - Arbeitskreis Quantitative Steuerlehre.
  3. Kiesewetter, Dirk & Manthey, Johannes, 2017. "The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design," arqus Discussion Papers in Quantitative Tax Research 218, arqus - Arbeitskreis Quantitative Steuerlehre.
  4. Fochmann, Martin & Hemmerich, Kristina & Kiesewetter, Dirk, 2015. "Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions," arqus Discussion Papers in Quantitative Tax Research 196, arqus - Arbeitskreis Quantitative Steuerlehre.
  5. Schüßler, Katharina & Hewig, Johannes & Kiesewetter, Dirk & Fochmann, Martin, 2014. "Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation," arqus Discussion Papers in Quantitative Tax Research 160, arqus - Arbeitskreis Quantitative Steuerlehre.
  6. Kiesewetter, Dirk & Steigenberger, Tobias & Stier, Matthias, 2014. "Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases," arqus Discussion Papers in Quantitative Tax Research 175, arqus - Arbeitskreis Quantitative Steuerlehre.
  7. Hemmerich, Kristina & Kiesewetter, Dirk, 2012. "Ein Nachruf auf die Diskussion zur entscheidungsneutralen Gewinnbesteuerung," arqus Discussion Papers in Quantitative Tax Research 139, arqus - Arbeitskreis Quantitative Steuerlehre.
  8. Hundsdoerfer, Jochen & Sielaff, Christian & Blaufus, Kay & Kiesewetter, Dirk & Weimann, Joachim, 2011. "The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis," arqus Discussion Papers in Quantitative Tax Research 121, arqus - Arbeitskreis Quantitative Steuerlehre.
  9. Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2010. "The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions," FEMM Working Papers 100025, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  10. Fochmann, Martin & Kiesewetter, Dirk & Blaufus, Kay & Hundsdoerfer, Jochen & Weimann, Joachim, 2010. "Tax Perception: An empirical survey," arqus Discussion Papers in Quantitative Tax Research 99, arqus - Arbeitskreis Quantitative Steuerlehre.
  11. Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim, 2010. "It's all about tax rates: An empirical study of tax perception," arqus Discussion Papers in Quantitative Tax Research 106, arqus - Arbeitskreis Quantitative Steuerlehre.
  12. Hundsdoerfer, Jochen & Sielaff, Christian & Blaufus, Kay & Kiesewetter, Dirk & Weimann, Joachim, 2010. "The name game for contributions: Influence of labeling and earmarking on the perceived tax burden," Discussion Papers 2010/12, Free University Berlin, School of Business & Economics.
  13. Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2010. "Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation," FEMM Working Papers 100004, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  14. Kiesewetter, Dirk & Rumpf, Dominik, 2009. "Was kostet eine finanzierungsneutrale Besteuerung von Kapitalgesellschaften?," arqus Discussion Papers in Quantitative Tax Research 71, arqus - Arbeitskreis Quantitative Steuerlehre.
  15. Fochmann, Martin & Kiesewetter, Dirk & Sadrieh, Abdolkarim, 2009. "The perception of income taxation on risky investments: An experimental analysis of different methods of loss compensation," arqus Discussion Papers in Quantitative Tax Research 92, arqus - Arbeitskreis Quantitative Steuerlehre.
  16. Rumpf, Dominik & Kiesewetter, Dirk & Dietrich, Maik, 2008. "Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach § 34a EStG," arqus Discussion Papers in Quantitative Tax Research 33, arqus - Arbeitskreis Quantitative Steuerlehre.
  17. Tina Bensemann & Dirk Kiesewetter, 2008. "Who has really paid for the Reconstruction of East Germany? Expected and Realized Returns on Real Estate Investments in East and West Germany in the 1990s," FEMM Working Papers 08007, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  18. Kiesewetter, Dirk, 2005. "Gewinnausweispolitik internationaler Konzerne bei Besteuerung nach dem Trennungs- und nach dem Einheitsprinzip," arqus Discussion Papers in Quantitative Tax Research 13, arqus - Arbeitskreis Quantitative Steuerlehre.
  19. Kiesewetter, Dirk & Lachmund, Andreas, 2004. "Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen [Effects of a flat rate tax on investment decisions and capital structure of companies]," MPRA Paper 27177, University Library of Munich, Germany.
  20. Brassat, Marcel & Kiesewetter, Dirk, 2003. "Steuervorteile durch Versorgungszusagen in Arbeitsverträgen [Tax benefits from employer-sponsored pension plans]," MPRA Paper 27262, University Library of Munich, Germany.
  21. Kiesewetter, Dirk, 2002. "Tax neutrality and business taxation in Russia: A proposal for a consumption-based reform of the Russian income and profit tax," Tübinger Diskussionsbeiträge 242, University of Tübingen, School of Business and Economics.
  22. Dirk Kiesewetter & Rainer Niemann, 2002. "Neutral and Equitable Taxation of Pensions as Capital Income," CESifo Working Paper Series 706, CESifo.
  23. Niemann, Rainer & Kiesewetter, Dirk, 2002. "Zur steuerlichen Vorteilhaftigkeit von Kapitallebensversicherungen [The tax advantages of life insurance policies]," MPRA Paper 27277, University Library of Munich, Germany.
  24. Kiesewetter, Dirk & Niemann, Rainer, 2001. "Beiträge und Rentenzahlungen in einer entscheidungsneutralen Einkommensteuer [Contributions and pension payments in a decision-neutral income tax]," MPRA Paper 27324, University Library of Munich, Germany.
  25. Kiesewetter, Dirk, 2001. "Für wen lohnt sich die Riester-Rente?," Tübinger Diskussionsbeiträge 224, University of Tübingen, School of Business and Economics.

Articles

  1. Kiesewetter Dirk & Menzel Moritz & Tschinkl Dominik & Weikert Nathalie, 2019. "Die Förderung der individuellen Altersvorsorge und kollektiven Alters­ver­sor­gung durch Steuervorteile," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 20(4), pages 304-327, December.
  2. Dirk Kiesewetter & Tobias Steigenberger & Matthias Stier, 2018. "Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases," Journal of Business Economics, Springer, vol. 88(9), pages 1029-1060, December.
  3. Martin Fochmann & Johannes Hewig & Dirk Kiesewetter & Katharina Schüßler, 2017. "Affective reactions influence investment decisions: evidence from a laboratory experiment with taxation," Journal of Business Economics, Springer, vol. 87(6), pages 779-808, August.
  4. Fochmann, Martin & Hemmerich, Kristina & Kiesewetter, Dirk, 2016. "Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 218-231.
  5. Lars P. Feld & Anabell Kohlmeier & Christoph M. Schmidt & Peter Hanau & Dirk Kiesewetter & Jochen Pimpertz & Martin Werding, 2016. "Old Age Poverty Instead of Old Age Provision: What Is Going Wrong and Which Reforms Are Required for a Sustainable Pension System?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(12), pages 03-20, June.
  6. Kay Blaufus & Jonathan Bob & Jochen Hundsdoerfer & Christian Sielaff & Dirk Kiesewetter & Joachim Weimann, 2015. "Perception of income tax rates: evidence from Germany," European Journal of Law and Economics, Springer, vol. 40(3), pages 457-478, December.
  7. Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim, 2013. "Decision heuristics and tax perception – An analysis of a tax-cut-cum-base-broadening policy," Journal of Economic Psychology, Elsevier, vol. 35(C), pages 1-16.
  8. Martin Fochmann & Joachim Weimann & Kay Blaufus & Jochen Hundsdoerfer & Dirk Kiesewetter, 2013. "Net Wage Illusion in a Real-Effort Experiment," Scandinavian Journal of Economics, Wiley Blackwell, vol. 115(2), pages 476-484, April.
  9. Fochmann, Martin & Kiesewetter, Dirk & Sadrieh, Abdolkarim, 2012. "Investment behavior and the biased perception of limited loss deduction in income taxation," Journal of Economic Behavior & Organization, Elsevier, vol. 81(1), pages 230-242.
  10. Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2012. "The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 168(3), pages 519-545, September.
  11. Dirk Kiesewetter & Kristin Schönemann, 2011. "Der Einfluss von Steuern und Subventionen auf die Rendite fremd‐ und selbst genutzter Wohnimmobilien in Deutschland," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(2), pages 104-131, May.
  12. Dietrich Maik & Kiesewetter Dirk, 2009. "Direkte Aktienanlage oder Aktienfonds: Einfluss von Steuern und Kosten auf die Anlageentscheidung," Zeitschrift für Bankrecht und Bankwirtschaft (ZBB) / Journal of Banking Law and Banking (JBB), RWS Verlag, vol. 21(5), pages 337-347, October.
  13. Maik Dietrich & Dirk Kiesewetter & Sonja Moosmann, 2008. "Schwedische Direktinvestitionen in Deutschland und in Österreich – Eine empirische Untersuchung der,,gefühlten Steuerbelastung”," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 62-82, February.
  14. Hans Fehr & Dirk Kiesewetter & Michael Myßen, 2003. "The Riester pension plan - a flop?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 56(05), pages 5-14, March.
  15. Dirk Kiesewetter & Rainer Niemann, 2003. "Betriebswirtschaftliche Anmerkungen zu: Volker Börstinghaus und Andrea Weinelt: „Steuerreform 2000 – Entlastungswirkungen und Investitionsanreize für Personenunternehmen gemessen an Alternativen”," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 4(4), pages 467-470.
  16. Dirk Kiesewetter & Rainer Niemann, 2002. "Neutral Taxation of Pension in a Comprehensive Income Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 59(2), pages 227-248, May.
  17. D. Kiesewetter, 2002. "Tax Neutrality and Business Taxation in Russia," Higher School of Economics Economic Journal Экономический журнал Высшей школы экономики, CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Национальный исследовательский университет «Высшая школа экономики», vol. 6(4), pages 482-497.

Editorship

  1. Studies in financial, managerial and tax accounting, University of Würzburg, Institute of Business Management.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Fochmann, Martin & Hemmerich, Kristina & Kiesewetter, Dirk, 2015. "Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions," arqus Discussion Papers in Quantitative Tax Research 196, arqus - Arbeitskreis Quantitative Steuerlehre.

    Cited by:

    1. Hlouskova, Jaroslava & Tsigaris, Panagiotis, 2020. "Capital income taxation under full loss offset provisions of a prospect theory investor," IHS Working Paper Series 11, Institute for Advanced Studies.
    2. Hien Hoang & Robyn Moroney & Soon‐Yeow Phang & Xinning Xiao, 2023. "Investor reactions to key audit matters: Financial and non‐financial contexts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3325-3349, September.
    3. James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2021. "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," Working Papers 2102, Tulane University, Department of Economics.
    4. Syed Aliya Zahera & Rohit Bansal, 2018. "Do investors exhibit behavioral biases in investment decision making? A systematic review," Qualitative Research in Financial Markets, Emerald Group Publishing Limited, vol. 10(2), pages 210-251, May.

  2. Schüßler, Katharina & Hewig, Johannes & Kiesewetter, Dirk & Fochmann, Martin, 2014. "Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation," arqus Discussion Papers in Quantitative Tax Research 160, arqus - Arbeitskreis Quantitative Steuerlehre.

    Cited by:

    1. Hlouskova, Jaroslava & Tsigaris, Panagiotis, 2020. "Capital income taxation under full loss offset provisions of a prospect theory investor," IHS Working Paper Series 11, Institute for Advanced Studies.
    2. Fochmann, Martin & Hemmerich, Kristina & Kiesewetter, Dirk, 2016. "Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 218-231.
    3. James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2021. "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," Working Papers 2102, Tulane University, Department of Economics.

  3. Kiesewetter, Dirk & Steigenberger, Tobias & Stier, Matthias, 2014. "Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases," arqus Discussion Papers in Quantitative Tax Research 175, arqus - Arbeitskreis Quantitative Steuerlehre.

    Cited by:

    1. Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
    2. Regina Ortmann & Erich Pummerer, 2023. "Distortional effects of separate accounting and formula apportionment on factor allocation," Journal of Business Economics, Springer, vol. 93(8), pages 1277-1307, October.
    3. Ortmann, Regina, 2015. "Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groups," arqus Discussion Papers in Quantitative Tax Research 184, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Rainer Niemann & Ulrich Schreiber, 2020. "Herausforderungen und Entwicklungsperspektiven des Steuersystems [Challenges and Development Perspectives of the Tax System]," Schmalenbach Journal of Business Research, Springer, vol. 72(1), pages 1-48, March.
    5. Regina Ortmann & Caren Sureth-Sloane, 2016. "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?," Journal of Business Economics, Springer, vol. 86(5), pages 441-475, July.
    6. Ortmann, Regina & Pummerer, Erich, 2015. "Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions," arqus Discussion Papers in Quantitative Tax Research 198, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. Mlčúchová Markéta, 2023. "Formulary apportionment in the European Union—future research agenda," Economics and Business Review, Sciendo, vol. 9(3), pages 124-152, October.
    8. Kunka Petkova & Alfons J. Weichenrieder, 2020. "The relevance of depreciation allowances as a fiscal policy instrument: A hybrid approach to CCCTB?," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 47(3), pages 579-610, August.
    9. Müller-Thomczik Sandra & Reiter Lukas, 2022. "Splitting of Corporate Taxes in Germany and Formulaic Distribution of a CCCTB – Critical Comparison," Central European Economic Journal, Sciendo, vol. 9(56), pages 269-290, January.
    10. Jochen Hundsdoerfer & Julia Wagner, 2020. "How accurately does the CCCTB apportionment formula allocate profits? An evaluation of the European Commission proposal," Journal of Business Economics, Springer, vol. 90(4), pages 495-536, May.

  4. Hundsdoerfer, Jochen & Sielaff, Christian & Blaufus, Kay & Kiesewetter, Dirk & Weimann, Joachim, 2011. "The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis," arqus Discussion Papers in Quantitative Tax Research 121, arqus - Arbeitskreis Quantitative Steuerlehre.

    Cited by:

    1. Fochmann, Martin & Kroll, Eike B., 2014. "The effects of rewards on tax compliance decisions," arqus Discussion Papers in Quantitative Tax Research 163, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Runnemark, Emma & Hedman, Jonas & Xiao, Xiao, 2014. "Do Consumers Pay More Using Debit Cards than Cash? An Experiment," Working Papers 2014:21, Lund University, Department of Economics.

  5. Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2010. "The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions," FEMM Working Papers 100025, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.

    Cited by:

    1. Fochmann, Martin & Hemmerich, Kristina, 2014. "Real tax effects and tax perception effects in decisions on asset allocation," arqus Discussion Papers in Quantitative Tax Research 156, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Fahr, René & Janssen, Elmar & Sureth, Caren, 2014. "Can tax rate increases foster investment under entry and exit flexibility? Insights from an economic experiment," arqus Discussion Papers in Quantitative Tax Research 166, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Ackermann, Hagen & Fochmann, Martin, 2014. "The effect of straight-line and accelerated depreciation rules on risky investment decisions: An experimental study," arqus Discussion Papers in Quantitative Tax Research 158, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Fochmann, Martin & Hemmerich, Kristina & Kiesewetter, Dirk, 2016. "Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 218-231.
    5. Hagen Ackermann & Martin Fochmann & Nadja Wolf, 2016. "The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions—An Experimental Study," IJFS, MDPI, vol. 4(4), pages 1-26, October.

  6. Fochmann, Martin & Kiesewetter, Dirk & Blaufus, Kay & Hundsdoerfer, Jochen & Weimann, Joachim, 2010. "Tax Perception: An empirical survey," arqus Discussion Papers in Quantitative Tax Research 99, arqus - Arbeitskreis Quantitative Steuerlehre.

    Cited by:

    1. Roberto Dell'Anno & Vincenzo Maria De Rosa, 2013. "The Relevance of the Theory of Fiscal Illusion. The Case of the Italian Tax System," HISTORY OF ECONOMIC THOUGHT AND POLICY, FrancoAngeli Editore, vol. 2013(2), pages 63-92.
    2. Werner, Peter & Riedl, Arno, 2018. "The role of experiments for policy design," Research Memorandum 022, Maastricht University, Graduate School of Business and Economics (GSBE).
    3. Roberto Dell’Anno & Paulo Mourao, 2012. "Fiscal Illusion around the World," Public Finance Review, , vol. 40(2), pages 270-299, March.

  7. Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim, 2010. "It's all about tax rates: An empirical study of tax perception," arqus Discussion Papers in Quantitative Tax Research 106, arqus - Arbeitskreis Quantitative Steuerlehre.

    Cited by:

    1. Houben, Henriette & Baumgarten, Jörg, 2011. "Krankt das deutsche Steuersystem am Mittelstandsbauch und der kalten Progession?," arqus Discussion Papers in Quantitative Tax Research 119, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Sielaff, Christian, 2011. "Steuerkomplexität und Arbeitsangebot: Eine experimentelle Analyse," Discussion Papers 2011/13, Free University Berlin, School of Business & Economics.

  8. Hundsdoerfer, Jochen & Sielaff, Christian & Blaufus, Kay & Kiesewetter, Dirk & Weimann, Joachim, 2010. "The name game for contributions: Influence of labeling and earmarking on the perceived tax burden," Discussion Papers 2010/12, Free University Berlin, School of Business & Economics.

    Cited by:

    1. Sielaff, Christian, 2011. "Steuerkomplexität und Arbeitsangebot: Eine experimentelle Analyse," Discussion Papers 2011/13, Free University Berlin, School of Business & Economics.

  9. Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2010. "Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation," FEMM Working Papers 100004, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.

    Cited by:

    1. Ackermann, Hagen & Fochmann, Martin & Mihm, Benedikt, 2012. "Biased effects of taxes and subsidies on portfolio choices," arqus Discussion Papers in Quantitative Tax Research 138, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Fochmann, Martin & Hemmerich, Kristina, 2014. "Real tax effects and tax perception effects in decisions on asset allocation," arqus Discussion Papers in Quantitative Tax Research 156, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Hlouskova, Jaroslava & Tsigaris, Panagiotis, 2020. "Capital income taxation under full loss offset provisions of a prospect theory investor," IHS Working Paper Series 11, Institute for Advanced Studies.
    4. Fochmann, Martin & Heinemann-Heile, Vanessa & Huber, Hans-Peter & Maiterth, Ralf & Sureth, Caren, 2022. "Firms' tax rate misperception: Measurement, drivers, and distortionary effects," arqus Discussion Papers in Quantitative Tax Research 275, arqus - Arbeitskreis Quantitative Steuerlehre.
    5. Fahr, René & Janssen, Elmar & Sureth, Caren, 2014. "Can tax rate increases foster investment under entry and exit flexibility? Insights from an economic experiment," arqus Discussion Papers in Quantitative Tax Research 166, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Mehrmann, Annika & Sureth-Sloane, Caren, 2017. "Tax loss offset restrictions and biased perception of risky investments," arqus Discussion Papers in Quantitative Tax Research 222, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. Matthias Weber & Arthur Schram, 2017. "The Non‐equivalence of Labour Market Taxes: A Real‐effort Experiment," Economic Journal, Royal Economic Society, vol. 127(604), pages 2187-2215, September.
    8. Weber, Matthias, 2019. "Behavioral Optimal Taxation: The Case of Aspirations," SocArXiv fpnw6, Center for Open Science.
    9. Schüßler, Katharina & Hewig, Johannes & Kiesewetter, Dirk & Fochmann, Martin, 2014. "Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation," arqus Discussion Papers in Quantitative Tax Research 160, arqus - Arbeitskreis Quantitative Steuerlehre.
    10. Ackermann, Hagen & Fochmann, Martin & Mihm, Benedikt, 2013. "Biased effects of taxes and subsidies on portfolio choices," Economics Letters, Elsevier, vol. 120(1), pages 23-26.
    11. Renz, André, 2016. "Die Relevanz von Replikationen in der experimentellen Steuerforschung: Eine Replikationsstudie zu Wahrnehmungsverzerrungen bei Subventionen," arqus Discussion Papers in Quantitative Tax Research 202, arqus - Arbeitskreis Quantitative Steuerlehre.
    12. Ackermann, Hagen & Fochmann, Martin, 2014. "The effect of straight-line and accelerated depreciation rules on risky investment decisions: An experimental study," arqus Discussion Papers in Quantitative Tax Research 158, arqus - Arbeitskreis Quantitative Steuerlehre.
    13. Fochmann, Martin & Hemmerich, Kristina & Kiesewetter, Dirk, 2016. "Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 218-231.
    14. James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2021. "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," Working Papers 2102, Tulane University, Department of Economics.
    15. Hagen Ackermann & Martin Fochmann & Nadja Wolf, 2016. "The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions—An Experimental Study," IJFS, MDPI, vol. 4(4), pages 1-26, October.
    16. Dinkel, Andreas, 2015. "Tax attractiveness and the allocation of risk within multinationals," arqus Discussion Papers in Quantitative Tax Research 189, arqus - Arbeitskreis Quantitative Steuerlehre.

  10. Kiesewetter, Dirk & Rumpf, Dominik, 2009. "Was kostet eine finanzierungsneutrale Besteuerung von Kapitalgesellschaften?," arqus Discussion Papers in Quantitative Tax Research 71, arqus - Arbeitskreis Quantitative Steuerlehre.

    Cited by:

    1. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, December.
    2. Schönemann, Kristin, 2009. "Finanzierungsstrategien und ihre Auswirkungen auf den Unternehmenswert deutscher Immobilien-Kapitalgesellschaften," arqus Discussion Papers in Quantitative Tax Research 94, arqus - Arbeitskreis Quantitative Steuerlehre.

  11. Fochmann, Martin & Kiesewetter, Dirk & Sadrieh, Abdolkarim, 2009. "The perception of income taxation on risky investments: An experimental analysis of different methods of loss compensation," arqus Discussion Papers in Quantitative Tax Research 92, arqus - Arbeitskreis Quantitative Steuerlehre.

    Cited by:

    1. Martin Jacob & Andreas Pasedag & Franz W. Wagner, 2011. "Werden niedrige Steuersätze in Osteuropa durch Verzicht auf Verlustverrechnung erkauft?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(1), pages 72-91, February.

  12. Rumpf, Dominik & Kiesewetter, Dirk & Dietrich, Maik, 2008. "Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach § 34a EStG," arqus Discussion Papers in Quantitative Tax Research 33, arqus - Arbeitskreis Quantitative Steuerlehre.

    Cited by:

    1. Dietrich, Maik, 2009. "Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung [Impacts of European Group Taxation]," MPRA Paper 59870, University Library of Munich, Germany.
    2. Friedl, Bettina & Gull, Daniel & Krimm, Theresa, 2011. "Zur optimalen Anlagestrategie von Betriebsgewinnen und Privatvermögen [Optimal Investment Strategy of Company Profits and Private Assets]," MPRA Paper 59030, University Library of Munich, Germany.
    3. Dietrich, Maik & Schönemann, Kristin, 2008. "Steueroptimierte Vermögensbildung mit Riester-Rente und Zwischenentnahmemodell unter Berücksichtung der Steuerreform 2008/2009," arqus Discussion Papers in Quantitative Tax Research 43, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, December.
    5. Kainz, Robert & Knirsch, Deborah & Schanz, Sebastian, 2008. "Schafft die deutsche oder österreichische Begünstigung für thesaurierte Gewinne höhere Investitionsanreize?," arqus Discussion Papers in Quantitative Tax Research 41, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Beckmann, Ute & Schanz, Sebastian, 2009. "Investitions- und Finanzierungsentscheidungen in Personenunternehmen nach der Unternehmensteuerreform 2008," arqus Discussion Papers in Quantitative Tax Research 62, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. Rumpf, Dominik, 2008. "Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb: Eine kostengünstige Alternative zu Thin Capitalization Rules?," arqus Discussion Papers in Quantitative Tax Research 48, arqus - Arbeitskreis Quantitative Steuerlehre.
    8. Knirsch, Deborah & Schanz, Sebastian, 2008. "Steuerreformen durch Tarif- oder Zeiteffekte? Eine Analyse am Beispiel der Thesaurierungsbegünstigung für Personengesellschaften," arqus Discussion Papers in Quantitative Tax Research 37, arqus - Arbeitskreis Quantitative Steuerlehre.
    9. Bettina Friedl & Daniel Gull & Theresa Krimm, 2011. "Zur optimalen Anlagestrategie von Betriebsgewinnen und Privatvermögen," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(2), pages 159-187, January.
    10. Hechtner, Frank & Hundsdoerfer, Jochen & Sielaff, Christian, 2010. "Zur Bedeutung von Progressionseffekten für die Steuerplanung: Eine Analyse am Beispiel der Thesaurierungsbegünstigung," arqus Discussion Papers in Quantitative Tax Research 101, arqus - Arbeitskreis Quantitative Steuerlehre.

  13. Tina Bensemann & Dirk Kiesewetter, 2008. "Who has really paid for the Reconstruction of East Germany? Expected and Realized Returns on Real Estate Investments in East and West Germany in the 1990s," FEMM Working Papers 08007, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.

    Cited by:

    1. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.

  14. Kiesewetter, Dirk, 2005. "Gewinnausweispolitik internationaler Konzerne bei Besteuerung nach dem Trennungs- und nach dem Einheitsprinzip," arqus Discussion Papers in Quantitative Tax Research 13, arqus - Arbeitskreis Quantitative Steuerlehre.

    Cited by:

    1. Dietrich, Maik, 2009. "Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung [Impacts of European Group Taxation]," MPRA Paper 59870, University Library of Munich, Germany.
    2. Dietrich, Maik, 2007. "Investitionsentscheidungen unter Berücksichtigung der Finanzierungsbeziehungen bei Besteuerung einer multinationalen Unternehmung nach dem Einheitsprinzip," arqus Discussion Papers in Quantitative Tax Research 29, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Sommer, Christoph, 2008. "Theorie der Besteuerung nach Formula Apportionment − Untersuchung auftretender ökonomischer Effekte anhand eines Allgemeinen Gleichgewichtsmodells," arqus Discussion Papers in Quantitative Tax Research 46, arqus - Arbeitskreis Quantitative Steuerlehre.

  15. Kiesewetter, Dirk & Lachmund, Andreas, 2004. "Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen [Effects of a flat rate tax on investment decisions and capital structure of companies]," MPRA Paper 27177, University Library of Munich, Germany.

    Cited by:

    1. Hager, Svenja & Schöbel, Rainer, 2006. "Deriving the dependence structure of portfolio credit derivatives using evolutionary algorithms," Tübinger Diskussionsbeiträge 300, University of Tübingen, School of Business and Economics.
    2. Zaby, Alexandra K., 2009. "The propensity to patent in oligopolistic markets," Tübinger Diskussionsbeiträge 323, University of Tübingen, School of Business and Economics.
    3. Yalcin, Erdal, 2007. "The proximity-concentration trade-off in a dynamic framework," Tübinger Diskussionsbeiträge 312, University of Tübingen, School of Business and Economics.
    4. Gabriel Felbermayr & Farid Toubal, 2010. "Cultural Proximity and Trade," Post-Print halshs-00641280, HAL.
    5. Claudia Wesselbaum-Neugebauer, 2008. "§ 34a EStG - Einstieg in eine rechtsformneutrale Besteuerung oder Option für ein virtuelles Trennungsprinzip?," Schumpeter Discussion Papers sdp08009, Universitätsbibliothek Wuppertal, University Library.
    6. Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
    7. Heger, Diana & Zaby, Alexandra K., 2009. "The propensity to patent with vertically differentiated products: An empirical investigation," Tübinger Diskussionsbeiträge 325, University of Tübingen, School of Business and Economics.
    8. Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2008. "Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 60, pages 29-47.
    9. Schüle, Tobias, 2006. "Creditor coordination with social learning and endogenous timing of credit decisions," Tübinger Diskussionsbeiträge 307, University of Tübingen, School of Business and Economics.
    10. Frontczak, Robert & Schöbel, Rainer, 2008. "Pricing American options with Mellin transforms," Tübinger Diskussionsbeiträge 319, University of Tübingen, School of Business and Economics.
    11. Dymke, Björn M. & Walter, Andreas, 2006. "Insider trading in Germany: Do corporate insiders exploit inside information?," Tübinger Diskussionsbeiträge 309, University of Tübingen, School of Business and Economics.
    12. Franz W. Wagner, 2006. "Was bedeutet Steuervereinfachung wirklich?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(1), pages 19-33, February.
    13. Rostek, Stefan & Schöbel, Rainer, 2006. "Risk preference based option pricing in a fractional Brownian market," Tübinger Diskussionsbeiträge 299, University of Tübingen, School of Business and Economics.
    14. Rumpf, Dominik & Kiesewetter, Dirk & Dietrich, Maik, 2008. "Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach § 34a EStG," arqus Discussion Papers in Quantitative Tax Research 33, arqus - Arbeitskreis Quantitative Steuerlehre.
    15. Frank Fossen & Martin Simmler, 2016. "Personal taxation of capital income and the financial leverage of firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 48-81, February.
    16. Brandes, Julia & Schüle, Tobias, 2007. "IMF's assistance: Devil's kiss or guardian angel?," Tübinger Diskussionsbeiträge 310, University of Tübingen, School of Business and Economics.
    17. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, December.
    18. Rumpf, Dominik, 2008. "Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb: Eine kostengünstige Alternative zu Thin Capitalization Rules?," arqus Discussion Papers in Quantitative Tax Research 48, arqus - Arbeitskreis Quantitative Steuerlehre.
    19. Hundsdoerfer, Jochen & Kruschwitz, Lutz & Lorenz, Daniela, 2007. "Investitionsbewertung bei steuerlicher Optimierung der Unterlassensalternative und der Finanzierung," arqus Discussion Papers in Quantitative Tax Research 22, arqus - Arbeitskreis Quantitative Steuerlehre.
    20. Heger, Diana & Zaby, Alexandra K., 2009. "The propensity to patent with horizontally differentiated products: An empirical investigation," Tübinger Diskussionsbeiträge 324, University of Tübingen, School of Business and Economics.
    21. Maiterth, Ralf & Sureth, Caren, 2006. "Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung," arqus Discussion Papers in Quantitative Tax Research 15, arqus - Arbeitskreis Quantitative Steuerlehre.
    22. Frontczak, Robert, 2009. "Valuing options in Heston's stochastic volatility model: Another analytical approach," Tübinger Diskussionsbeiträge 326, University of Tübingen, School of Business and Economics.
    23. Frontczak, Robert & Schöbel, Rainer, 2009. "On modified Mellin transforms, Gauss-Laguerre quadrature, and the valuation of American call options," Tübinger Diskussionsbeiträge 320, University of Tübingen, School of Business and Economics.
    24. Maßbaum, Alexandra & Sureth, Caren, 2008. "The impact of thin capitalization rules on shareholder financing," arqus Discussion Papers in Quantitative Tax Research 39, arqus - Arbeitskreis Quantitative Steuerlehre.
    25. Dirk, Schmidtmann, 2010. "Optimierung der Tarifvergünstigungen für außerordentliche Einkünfte und des negativen Progressionsvorbehalts durch die Schedulenbesteuerung gem. § 34a EStG und §§ 32d, 43 Abs. 5 EStG [Enhancing tax," MPRA Paper 59201, University Library of Munich, Germany.
    26. Maier, Ramona & Merz, Michael, 2008. "Credibility theory and filter theory in discrete and continuous time," Tübinger Diskussionsbeiträge 318, University of Tübingen, School of Business and Economics.

  16. Brassat, Marcel & Kiesewetter, Dirk, 2003. "Steuervorteile durch Versorgungszusagen in Arbeitsverträgen [Tax benefits from employer-sponsored pension plans]," MPRA Paper 27262, University Library of Munich, Germany.

    Cited by:

    1. Hager, Svenja & Schöbel, Rainer, 2006. "Deriving the dependence structure of portfolio credit derivatives using evolutionary algorithms," Tübinger Diskussionsbeiträge 300, University of Tübingen, School of Business and Economics.
    2. Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
    3. Rostek, Stefan & Schöbel, Rainer, 2006. "Risk preference based option pricing in a fractional Brownian market," Tübinger Diskussionsbeiträge 299, University of Tübingen, School of Business and Economics.
    4. Pitterle, Ingo & Steffen, Dirk, 2004. "Welfare Effects of Fiscal Policy under Alternative Exchange Rate Regimes : The Role of the Scale Variable of Money Demand," Tübinger Diskussionsbeiträge 284, University of Tübingen, School of Business and Economics.
    5. Köpke, Nikola & Baten, Jörg, 2003. "The biological standard of living in Europe during the last two millennia," Tübinger Diskussionsbeiträge 265, University of Tübingen, School of Business and Economics.
    6. Stadler, Manfred, 2003. "Innovation and growth: The role of labor-force qualification," Tübinger Diskussionsbeiträge 255, University of Tübingen, School of Business and Economics.
    7. Baten, Jörg & Wallusch, Jacek, 2003. "Market integration and disintegration of Poland and Gemany [Germany] in the 18th century," Tübinger Diskussionsbeiträge 268, University of Tübingen, School of Business and Economics.

  17. Kiesewetter, Dirk, 2002. "Tax neutrality and business taxation in Russia: A proposal for a consumption-based reform of the Russian income and profit tax," Tübinger Diskussionsbeiträge 242, University of Tübingen, School of Business and Economics.

    Cited by:

    1. Hager, Svenja & Schöbel, Rainer, 2006. "Deriving the dependence structure of portfolio credit derivatives using evolutionary algorithms," Tübinger Diskussionsbeiträge 300, University of Tübingen, School of Business and Economics.
    2. Rostek, Stefan & Schöbel, Rainer, 2006. "Risk preference based option pricing in a fractional Brownian market," Tübinger Diskussionsbeiträge 299, University of Tübingen, School of Business and Economics.
    3. Pitterle, Ingo & Steffen, Dirk, 2004. "Welfare Effects of Fiscal Policy under Alternative Exchange Rate Regimes : The Role of the Scale Variable of Money Demand," Tübinger Diskussionsbeiträge 284, University of Tübingen, School of Business and Economics.
    4. Köpke, Nikola & Baten, Jörg, 2003. "The biological standard of living in Europe during the last two millennia," Tübinger Diskussionsbeiträge 265, University of Tübingen, School of Business and Economics.
    5. Baten, Jörg & Wallusch, Jacek, 2003. "Market integration and disintegration of Poland and Gemany [Germany] in the 18th century," Tübinger Diskussionsbeiträge 268, University of Tübingen, School of Business and Economics.

  18. Dirk Kiesewetter & Rainer Niemann, 2002. "Neutral and Equitable Taxation of Pensions as Capital Income," CESifo Working Paper Series 706, CESifo.

    Cited by:

    1. Brassat, Marcel & Kiesewetter, Dirk, 2002. "Steuervorteile durch Versorgungszusagen in Arbeitsverträgen," Tübinger Diskussionsbeiträge 248, University of Tübingen, School of Business and Economics.
    2. Lukach, R. & Plasmans, J.E.J., 2002. "Measuring Knowledge Spillovers using Patent Citations : Evidence from the Belgian Firm's Data," Other publications TiSEM d78bf59a-e0ff-4451-86b9-1, Tilburg University, School of Economics and Management.

  19. Niemann, Rainer & Kiesewetter, Dirk, 2002. "Zur steuerlichen Vorteilhaftigkeit von Kapitallebensversicherungen [The tax advantages of life insurance policies]," MPRA Paper 27277, University Library of Munich, Germany.

    Cited by:

    1. Hager, Svenja & Schöbel, Rainer, 2006. "Deriving the dependence structure of portfolio credit derivatives using evolutionary algorithms," Tübinger Diskussionsbeiträge 300, University of Tübingen, School of Business and Economics.
    2. Brassat, Marcel & Kiesewetter, Dirk, 2002. "Steuervorteile durch Versorgungszusagen in Arbeitsverträgen," Tübinger Diskussionsbeiträge 248, University of Tübingen, School of Business and Economics.
    3. Thaut, Michael, 2003. "Die individuelle Vorteilhaftigkeit der privaten Rentenversicherung: Steuervorteile, Lebenserwartung und Stornorisiken," Tübinger Diskussionsbeiträge 264, University of Tübingen, School of Business and Economics.
    4. Rostek, Stefan & Schöbel, Rainer, 2006. "Risk preference based option pricing in a fractional Brownian market," Tübinger Diskussionsbeiträge 299, University of Tübingen, School of Business and Economics.
    5. Pitterle, Ingo & Steffen, Dirk, 2004. "Welfare Effects of Fiscal Policy under Alternative Exchange Rate Regimes : The Role of the Scale Variable of Money Demand," Tübinger Diskussionsbeiträge 284, University of Tübingen, School of Business and Economics.
    6. Niemann, Rainer & Bachmann, Mark & Knirsch, Deborah, 2002. "Was leisten die Effektivsteuersätze des European Tax Analyzer?," Tübinger Diskussionsbeiträge 241, University of Tübingen, School of Business and Economics.
    7. Hoffmann, Heiko & Krimmer, Pascal, 2004. "Aufkommens- und Verteilungswirkung aktueller Vorschläge zur Reform der Einkommensteuer: Eine vergleichende Analyse anhand eines Simulationsmodells auf Mikrodatenbasis," Discussion Papers 122, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    8. Köpke, Nikola & Baten, Jörg, 2003. "The biological standard of living in Europe during the last two millennia," Tübinger Diskussionsbeiträge 265, University of Tübingen, School of Business and Economics.
    9. Stadler, Manfred, 2003. "Innovation and growth: The role of labor-force qualification," Tübinger Diskussionsbeiträge 255, University of Tübingen, School of Business and Economics.
    10. Baten, Jörg & Wallusch, Jacek, 2003. "Market integration and disintegration of Poland and Gemany [Germany] in the 18th century," Tübinger Diskussionsbeiträge 268, University of Tübingen, School of Business and Economics.

  20. Kiesewetter, Dirk & Niemann, Rainer, 2001. "Beiträge und Rentenzahlungen in einer entscheidungsneutralen Einkommensteuer [Contributions and pension payments in a decision-neutral income tax]," MPRA Paper 27324, University Library of Munich, Germany.

    Cited by:

    1. Stadler, Manfred & Wapler, Rüdiger, 2001. "Endogenous skilled-biased technological change and matching unemployment," Tübinger Diskussionsbeiträge 220, University of Tübingen, School of Business and Economics.
    2. Pitterle, Ingo & Steffen, Dirk, 2004. "Welfare Effects of Fiscal Policy under Alternative Exchange Rate Regimes : The Role of the Scale Variable of Money Demand," Tübinger Diskussionsbeiträge 284, University of Tübingen, School of Business and Economics.
    3. Köpke, Nikola & Baten, Jörg, 2003. "The biological standard of living in Europe during the last two millennia," Tübinger Diskussionsbeiträge 265, University of Tübingen, School of Business and Economics.
    4. Dirk Kiesewetter & Rainer Niemann, 2002. "Neutral Taxation of Pension in a Comprehensive Income Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 59(2), pages 227-248, May.
    5. Stadler, Manfred, 2003. "Innovation and growth: The role of labor-force qualification," Tübinger Diskussionsbeiträge 255, University of Tübingen, School of Business and Economics.
    6. Baten, Jörg & Wallusch, Jacek, 2003. "Market integration and disintegration of Poland and Gemany [Germany] in the 18th century," Tübinger Diskussionsbeiträge 268, University of Tübingen, School of Business and Economics.
    7. Dirk Kiesewetter & Rainer Niemann, 2002. "Neutral and Equitable Taxation of Pensions as Capital Income," CESifo Working Paper Series 706, CESifo.

  21. Kiesewetter, Dirk, 2001. "Für wen lohnt sich die Riester-Rente?," Tübinger Diskussionsbeiträge 224, University of Tübingen, School of Business and Economics.

    Cited by:

    1. Brassat, Marcel & Kiesewetter, Dirk, 2002. "Steuervorteile durch Versorgungszusagen in Arbeitsverträgen," Tübinger Diskussionsbeiträge 248, University of Tübingen, School of Business and Economics.
    2. Niemann, Rainer & Kiesewetter, Dirk, 2002. "Zur steuerlichen Vorteilhaftigkeit von Kapitallebensversicherungen," Tübinger Diskussionsbeiträge 239, University of Tübingen, School of Business and Economics.
    3. Dietrich, Maik & Schönemann, Kristin, 2008. "Steueroptimierte Vermögensbildung mit Riester-Rente und Zwischenentnahmemodell unter Berücksichtung der Steuerreform 2008/2009," arqus Discussion Papers in Quantitative Tax Research 43, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, December.
    5. Reichert, Michael, 2012. "Der Einfluss von Kosten auf die Vorteilhaftigkeit der Riester-Rente," arqus Discussion Papers in Quantitative Tax Research 129, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Stadler, Manfred, 2003. "Innovation and growth: The role of labor-force qualification," Tübinger Diskussionsbeiträge 255, University of Tübingen, School of Business and Economics.

Articles

  1. Dirk Kiesewetter & Tobias Steigenberger & Matthias Stier, 2018. "Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases," Journal of Business Economics, Springer, vol. 88(9), pages 1029-1060, December.
    See citations under working paper version above.
  2. Martin Fochmann & Johannes Hewig & Dirk Kiesewetter & Katharina Schüßler, 2017. "Affective reactions influence investment decisions: evidence from a laboratory experiment with taxation," Journal of Business Economics, Springer, vol. 87(6), pages 779-808, August.
    See citations under working paper version above.
  3. Fochmann, Martin & Hemmerich, Kristina & Kiesewetter, Dirk, 2016. "Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 218-231.
    See citations under working paper version above.
  4. Kay Blaufus & Jonathan Bob & Jochen Hundsdoerfer & Christian Sielaff & Dirk Kiesewetter & Joachim Weimann, 2015. "Perception of income tax rates: evidence from Germany," European Journal of Law and Economics, Springer, vol. 40(3), pages 457-478, December.

    Cited by:

    1. Blaufus, Kay & Chirvi, Malte & Huber, Hans-Peter & Maiterth, Ralf & Sureth-Slaone, Caren, 2020. "Tax misperception and its effects on decision making: A literature review," arqus Discussion Papers in Quantitative Tax Research 261, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Fochmann, Martin & Heinemann-Heile, Vanessa & Huber, Hans-Peter & Maiterth, Ralf & Sureth, Caren, 2022. "Firms' tax rate misperception: Measurement, drivers, and distortionary effects," arqus Discussion Papers in Quantitative Tax Research 275, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Rainer Niemann & Silke Rünger, 2017. "Der Einfluss der Abgeltungssteuer auf die Haltedauer von Aktien – eine empirische Untersuchung von Directors’ Dealings am deutschen Kapitalmarkt [The Impact of the Introduction of a Final Withholdi," Schmalenbach Journal of Business Research, Springer, vol. 69(1), pages 41-80, March.
    4. Alex Rees-Jones & Dmitry Taubinsky, 2017. "Taxing Humans: Pitfalls of the Mechanism Design Approach and Potential Resolutions," NBER Working Papers 23980, National Bureau of Economic Research, Inc.
    5. Gamannossi degl’Innocenti, Duccio & Levaggi, Rosella & Menoncin, Francesco, 2022. "Tax avoidance and evasion in a dynamic setting," Journal of Economic Behavior & Organization, Elsevier, vol. 204(C), pages 443-456.
    6. Orkhan Nadirov & Bruce Dehning, 2020. "Tax Progressivity and Entrepreneurial Dynamics," Sustainability, MDPI, vol. 12(9), pages 1-21, April.
    7. Marino, Maria & Iacono, Roberto & Mollerstrom, Johanna, 2023. "(Mis-)perceptions, information, and political polarization," LSE Research Online Documents on Economics 119268, London School of Economics and Political Science, LSE Library.
    8. Chirvi, Malte, 2019. "Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Eine empirische Untersuchung für Deutschland," arqus Discussion Papers in Quantitative Tax Research 241, arqus - Arbeitskreis Quantitative Steuerlehre.
    9. Chirvi, Malte, 2017. "Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Ein quasi-experimenteller Ansatz für Deutschland," arqus Discussion Papers in Quantitative Tax Research 217, arqus - Arbeitskreis Quantitative Steuerlehre.
    10. Baumgart, Eike & Blaufus, Kay & Hechtner, Frank, 2023. "The tax treatment of commuting expenses and job-related mobility," arqus Discussion Papers in Quantitative Tax Research 280, arqus - Arbeitskreis Quantitative Steuerlehre.

  5. Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim, 2013. "Decision heuristics and tax perception – An analysis of a tax-cut-cum-base-broadening policy," Journal of Economic Psychology, Elsevier, vol. 35(C), pages 1-16.

    Cited by:

    1. Blesse, Sebastian & Buhlmann, Florian & Doerrenberg, Philipp, 2019. "Do people really want a simple tax system? Evidence on preferences towards income tax simplification," ZEW Discussion Papers 19-058, ZEW - Leibniz Centre for European Economic Research.
    2. Kay Blaufus & Michael Milde, 2021. "Tax Misperceptions and the Effect of Informational Tax Nudges on Retirement Savings," Management Science, INFORMS, vol. 67(8), pages 5011-5031, August.
    3. Blaufus, Kay & Chirvi, Malte & Huber, Hans-Peter & Maiterth, Ralf & Sureth-Slaone, Caren, 2020. "Tax misperception and its effects on decision making: A literature review," arqus Discussion Papers in Quantitative Tax Research 261, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Hlouskova, Jaroslava & Tsigaris, Panagiotis, 2020. "Capital income taxation under full loss offset provisions of a prospect theory investor," IHS Working Paper Series 11, Institute for Advanced Studies.
    5. Tomoharu Mori & Hirofumi Kurokawa & Fumio Ohtake, 2022. "Labor Supply Reaction to Wage Cuts and Tax Increases: A Real-Effort Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(3), pages 362-377.
    6. Werner, Peter & Riedl, Arno, 2018. "The role of experiments for policy design," Research Memorandum 022, Maastricht University, Graduate School of Business and Economics (GSBE).
    7. Petutschnig, Matthias & Rünger, Silke, 2017. "The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis," arqus Discussion Papers in Quantitative Tax Research 221, arqus - Arbeitskreis Quantitative Steuerlehre.
    8. Fochmann, Martin & Hemmerich, Kristina & Kiesewetter, Dirk, 2016. "Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 218-231.
    9. Blaufus, Kay & Milde, Michael, 2018. "Learning to save tax-efficiently: Tax misperceptions and the effect of informational tax nudges on retirement savings," arqus Discussion Papers in Quantitative Tax Research 225, arqus - Arbeitskreis Quantitative Steuerlehre.
    10. Ackermann, Hagen, 2015. "How does the type of subsidization affect investments: Experimental evidence," arqus Discussion Papers in Quantitative Tax Research 185, arqus - Arbeitskreis Quantitative Steuerlehre.
    11. James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2021. "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," Working Papers 2102, Tulane University, Department of Economics.
    12. Zhou, Shuya & Zhou, Peiyan & Ji, Hannah, 2022. "Can digital transformation alleviate corporate tax stickiness: The mediation effect of tax avoidance," Technological Forecasting and Social Change, Elsevier, vol. 184(C).
    13. Baumgart, Eike & Blaufus, Kay & Hechtner, Frank, 2023. "The tax treatment of commuting expenses and job-related mobility," arqus Discussion Papers in Quantitative Tax Research 280, arqus - Arbeitskreis Quantitative Steuerlehre.

  6. Martin Fochmann & Joachim Weimann & Kay Blaufus & Jochen Hundsdoerfer & Dirk Kiesewetter, 2013. "Net Wage Illusion in a Real-Effort Experiment," Scandinavian Journal of Economics, Wiley Blackwell, vol. 115(2), pages 476-484, April.

    Cited by:

    1. Philipp Doerrenberg & Denvil Duncan, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," Cologne Graduate School Working Paper Series 03-10, Cologne Graduate School in Management, Economics and Social Sciences.
    2. Sielaff, Christian, 2011. "Steuerkomplexität und Arbeitsangebot: Eine experimentelle Analyse," Discussion Papers 2011/13, Free University Berlin, School of Business & Economics.
    3. Kay Blaufus & Michael Milde, 2021. "Tax Misperceptions and the Effect of Informational Tax Nudges on Retirement Savings," Management Science, INFORMS, vol. 67(8), pages 5011-5031, August.
    4. Fochmann, Martin & Hemmerich, Kristina, 2014. "Real tax effects and tax perception effects in decisions on asset allocation," arqus Discussion Papers in Quantitative Tax Research 156, arqus - Arbeitskreis Quantitative Steuerlehre.
    5. Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2018. "Behavioral Effects of Withholding Taxes on Labor Supply," Discussion Papers Series 589, School of Economics, University of Queensland, Australia.
    6. Fahr, René & Janssen, Elmar & Sureth, Caren, 2014. "Can tax rate increases foster investment under entry and exit flexibility? Insights from an economic experiment," arqus Discussion Papers in Quantitative Tax Research 166, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. Seeun JUNG, 2014. "Risk Attitudes and Shirking on the Quality of Work under Monitoring: Evidence from a Real-Effort Task Experiment," THEMA Working Papers 2014-26, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
    8. Hamza Umer, 2018. "Fairness-Adjusted Laffer Curve: Strategy versus Direct Method," Games, MDPI, vol. 9(3), pages 1-14, August.
    9. Pántya, József & Kovács, Judit & Kogler, Christoph & Kirchler, Erich, 2016. "Work performance and tax compliance in flat and progressive tax systems," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 262-273.
    10. Avram, Silvia, 2015. "Benefit losses loom larger than taxes: the effects of framing and loss aversion on behavioural responses to taxes and benefits," ISER Working Paper Series 2015-17, Institute for Social and Economic Research.
    11. Ackermann, Hagen & Fochmann, Martin & Temme, Rebecca, 2018. "Behavioral responses to subsidies in risky investment decisions and the effectiveness of tax credits and grants," arqus Discussion Papers in Quantitative Tax Research 226, arqus - Arbeitskreis Quantitative Steuerlehre.
    12. Weimann Joachim, 2015. "Die Rolle von Verhaltensökonomik und experimenteller Forschung in Wirtschaftswissenschaft und Politikberatung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 16(3), pages 231-252, October.
    13. Kujansuu, Essi & Schram, Arthur, 2021. "Shocking gift exchange," Journal of Economic Behavior & Organization, Elsevier, vol. 188(C), pages 783-810.
    14. Blaufus, Kay & Milde, Michael & Schaefer, Marcel, 2022. "Saving at tax time: Do additional retroactive savings opportunities increase retirement savings?," arqus Discussion Papers in Quantitative Tax Research 272, arqus - Arbeitskreis Quantitative Steuerlehre.
    15. Umer, Hamza, 2017. "Fairness-adjusted Laffer curve: Cross-country and cross-method experimental comparison," Economics Discussion Papers 2017-102, Kiel Institute for the World Economy (IfW Kiel).
    16. Blumkin, Tomer & Pinhas, Haim & Zultan, Ro’i, 2020. "Wage Subsidies and Fair Wages," European Economic Review, Elsevier, vol. 127(C).
    17. Ackermann, Hagen & Fochmann, Martin, 2014. "The effect of straight-line and accelerated depreciation rules on risky investment decisions: An experimental study," arqus Discussion Papers in Quantitative Tax Research 158, arqus - Arbeitskreis Quantitative Steuerlehre.
    18. Seeun Jung & Kenneth Houngbedji, 2014. "Shirking, Monitoring, and Risk Aversion," Working Papers halshs-00965532, HAL.
    19. Avram, Silvia, 2020. "Zero-hours contracts: flexibility or insecurity? Experimental evidence from a low income population," ISER Working Paper Series 2020-10, Institute for Social and Economic Research.
    20. Kay Blaufus & Jonathan Bob & Jochen Hundsdoerfer & Christian Sielaff & Dirk Kiesewetter & Joachim Weimann, 2015. "Perception of income tax rates: evidence from Germany," European Journal of Law and Economics, Springer, vol. 40(3), pages 457-478, December.
    21. Hagen Ackermann & Martin Fochmann & Nadja Wolf, 2016. "The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions—An Experimental Study," IJFS, MDPI, vol. 4(4), pages 1-26, October.
    22. Matthias Weber, 2021. "Behavioral optimal taxation: Aspirations," Journal of Behavioral Economics for Policy, Society for the Advancement of Behavioral Economics (SABE), vol. 5(1), pages 19-26, Septembre.
    23. Hamza Umer, 2019. "Tax Framing and Productivity: evidence based on the strategy elicitation," Economics Bulletin, AccessEcon, vol. 39(1), pages 33-40.
    24. Kessler, Judd B. & Norton, Michael I., 2016. "Tax aversion in labor supply," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 15-28.
    25. Tai-Sen He, 2020. "The framing effect of tax–transfer systems," Journal of the Economic Science Association, Springer;Economic Science Association, vol. 6(2), pages 213-225, December.

  7. Fochmann, Martin & Kiesewetter, Dirk & Sadrieh, Abdolkarim, 2012. "Investment behavior and the biased perception of limited loss deduction in income taxation," Journal of Economic Behavior & Organization, Elsevier, vol. 81(1), pages 230-242.
    See citations under working paper version above.
  8. Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2012. "The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 168(3), pages 519-545, September.
    See citations under working paper version above.
  9. Dirk Kiesewetter & Kristin Schönemann, 2011. "Der Einfluss von Steuern und Subventionen auf die Rendite fremd‐ und selbst genutzter Wohnimmobilien in Deutschland," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(2), pages 104-131, May.

    Cited by:

    1. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, December.
    2. Dominik Rumpf & Wolfgang Wiegard, 2012. "Kapitalertragsbesteuerung und Kapitalkosten," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 52-81, February.

  10. Maik Dietrich & Dirk Kiesewetter & Sonja Moosmann, 2008. "Schwedische Direktinvestitionen in Deutschland und in Österreich – Eine empirische Untersuchung der,,gefühlten Steuerbelastung”," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 62-82, February.

    Cited by:

    1. Dietrich, Maik, 2009. "Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung [Impacts of European Group Taxation]," MPRA Paper 59870, University Library of Munich, Germany.
    2. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, December.
    3. Rumpf, Dominik, 2008. "Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb: Eine kostengünstige Alternative zu Thin Capitalization Rules?," arqus Discussion Papers in Quantitative Tax Research 48, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Martin Jacob & Andreas Pasedag & Franz W. Wagner, 2011. "Werden niedrige Steuersätze in Osteuropa durch Verzicht auf Verlustverrechnung erkauft?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(1), pages 72-91, February.

  11. Hans Fehr & Dirk Kiesewetter & Michael Myßen, 2003. "The Riester pension plan - a flop?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 56(05), pages 5-14, March.

    Cited by:

    1. Börsch-Supan, Axel & Essig, Lothar, 2005. "Personal assets and pension reform: How well prepared are the Germans?," MEA discussion paper series 05085, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    2. Bettina Lamla, 2013. "Family background and the decision to provide for old age: a siblings approach," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 40(3), pages 483-504, August.
    3. Börsch-Supan, Axel & Essig, Lothar, 2005. "Personal assets and pension reform : how well prepared are the Germans?," Papers 05-19, Sonderforschungsbreich 504.
    4. Essig, Lothar & Reil-Held, Anette, 2004. "Chancen und Risiken der "Riester-Rente"," Papers 04-67, Sonderforschungsbreich 504.
    5. Lothar Essig & Anette Reil-Held, 2003. "Chancen und Risiken der "Riester-Renter"," MEA discussion paper series 03035, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.

  12. Dirk Kiesewetter & Rainer Niemann, 2003. "Betriebswirtschaftliche Anmerkungen zu: Volker Börstinghaus und Andrea Weinelt: „Steuerreform 2000 – Entlastungswirkungen und Investitionsanreize für Personenunternehmen gemessen an Alternativen”," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 4(4), pages 467-470.

    Cited by:

    1. Dietrich, Maik, 2009. "Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung [Impacts of European Group Taxation]," MPRA Paper 59870, University Library of Munich, Germany.
    2. Maik Dietrich & Dirk Kiesewetter & Sonja Moosmann, 2008. "Schwedische Direktinvestitionen in Deutschland und in Österreich – Eine empirische Untersuchung der,,gefühlten Steuerbelastung”," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 62-82, February.

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 13 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ACC: Accounting and Auditing (7) 2010-05-15 2010-09-03 2010-10-16 2011-01-03 2011-09-22 2012-12-22 2014-12-19. Author is listed
  2. NEP-EXP: Experimental Economics (5) 2010-05-15 2011-01-03 2014-05-09 2015-11-21 2020-06-29. Author is listed
  3. NEP-PBE: Public Economics (5) 2010-09-03 2010-10-16 2011-01-03 2015-11-21 2017-05-28. Author is listed
  4. NEP-CBE: Cognitive and Behavioural Economics (4) 2010-10-16 2011-09-22 2014-05-09 2015-11-21
  5. NEP-PUB: Public Finance (4) 2010-05-15 2010-09-03 2010-10-16 2011-09-22
  6. NEP-GER: German Papers (2) 2012-12-22 2020-06-08
  7. NEP-CDM: Collective Decision-Making (1) 2020-06-29
  8. NEP-EUR: Microeconomic European Issues (1) 2017-05-28
  9. NEP-LAW: Law and Economics (1) 2017-05-28
  10. NEP-URE: Urban and Real Estate Economics (1) 2008-03-15

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