2022

Blaufus, K., Hundsdoerfer, J., Fochmann, N., Milde, M. (2022) How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation? European Accounting Review 2022, https://doi.org/10.1080/09638180.2021.2018341.

Fochmann, M. (2022) Introduction to the Special Issue “Behavioral Taxation”, FinanzArchiv/Public Finance Analysis, forthcoming.

Hundsdoerfer, J., Matthaei, E. (2022) Gender Discriminatory Taxes, Fairness Perception, and Labor Supply, Public Finance Analysis 78(1-2) 2022, 156-207, https://doi.org/10.1628/fa-2021-0020.

Aronsson, T., Schöb, R. (2022) Habit Formation and the Pareto-Efficient Provision of Public Goods, Social Choice and Welfare, in print.

2021

Corneo, G. (2021) Erbschaftsteuer: Chancengerechtigkeit erhöhen. Wirtschaftsdienst, 101(6), 410-410.

Corneo, G., Neidhöfer, G. (2021) Income Redistribution and Self-Selection of Immigrants, Journal of Public Economics 198, 104420.

Fochmann, M., Fochmann, N., Kocher, M., Müller, N. (2021) Dishonesty and Risk-Taking: Compliance Decisions of Individuals and Groups, Journal of Economic Behavior and Organization 185, 250-286.

Fochmann, M., Müller, N., Overesch, M. (2021): Less Cheating? The Effects of Prefilled Forms on Compliance Behavior, Journal of Economic Psychology 83, 102365.

Fochmann, M., Kölle, T., Hechtner, F., Overesch, M. (2021): Combating Tax Evasion of Individuals: Prefilling and Restricting the Deductibility of Expenditures in Tax Returns, Journal of Business Economics/Zeitschrift für Betriebswirtschaft 91, 935-964.

Konrad, K. A., Thum, M. (2021) The better route to global tax coordination: gradualism or multilateralism?. Canadian Journal of Economics, 54(2), 793-811, https://doi.org/10.1111/caje.12513.

Konrad, K. A. (2021) Dynamics of the market for corporate tax avoidance advice. Scandinavian Journal of Economics, 123(1), 267-294, https://doi.org/10.1111/sjoe.12389.

2020

Alm, J., Blaufus, K., Fochmann, M., Kirchler, E., Mohr, P., Olson, N., 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 (4), 396-428.

Hundsdoerfer, J., Wagner, J. (2020) How accurately does the CCCTB apportionment formula allocate profits? An evaluation of the European Commission proposal. Journal of Business Economics 90(4), 495-536, https://doi.org/10.1007/s11573-019-00962-1.  

2019

Corneo, G. (2019) Some Institutional Design for Shareholder Socialism, Review of Social Economy 77, 33-55.

Fochmann, M., Wolf, N. (2019) Framing and Salience Effects in Tax Evasion Decisions – An Experiment on Underreporting and Overdeducting, Journal of Economic Psychology 72, 260-277.

Fochmann, M., Jahnke, B., Wagener, A. (2019) Does the Reliability of Institutions Affect Public Good Contributions? Evidence from a Laboratory Experiment, Scottish Journal of Political Economy 66, 434-458.

2018

Corneo, G., Schröder, C., König, J. (2018) Distributional Effects of Subsidizing Retirement Savings Accounts; FinanzArchiv: Public Finance Analysis 74 (4), 415-445.

Dobbins, L., Eichfelder, S., Hechtner, F., Hundsdoerfer, J. (2018) Intertemporal income shifting around a large tax cut - the case of depreciations. Schmalenbach Business Review 70(4), 313-340, https://doi.org/10.1007/s41464-018-0056-0.

Eichfelder, S., Hechtner, F., Hundsdoerfer, J. (2018) Formula Apportionment: Factor Allocation and Tax Avoidance. European Accounting Review, 27(4), 649-681, https://doi.org/10.1080/09638180.2017.1364165.

Haan, P., Simmler, M. (2018) Wind electricity subsidies – Windfall for land owners? Evidence from a feed-in tariff in Germany, Journal of Public Economics, 159, pp 16-32.

Blaufus, K., Hechtner, F., Möhlmann, A. (2018): The effect of tax preparation expenses for employees: evidence from Germany. In: Contemporary Accounting Research, forthcoming.

Eichfelder, S., Hechtner, F. (2018): Tax Compliance Costs: Cost Burden and Cost Reliability. In: Public Finance Review46(5): 764-792.

Fossen, F., Steiner, V. (2018): The Tax-rate Elasticity of Local Business Profits. In: German Economic Review 19(2): 162-189.

2017

Bönke, T., Jochimsen, B., Schröder, C. (2017) Fiscal Federalism and Tax Administration - Evidence from Germany, German Economic Review 18/3, 337 - 409.

Konrad, K. A., Lohse, T., Qari, S. (2017) Compliance with endogenous audit probabilities. Scandinavian Journal of Economics, 119(3), 821-850.

Eichfelder, S., Hechtner, F., Hundsdoerfer, J. (2017): Formula Apportionment: Factor Allocation and Tax Avoidance. In: European Accounting Review 27(4): 649-681.

Bönke, T., Jochimsen, B., Schröder, C. (2017): Fiscal Equalization and Tax Enforcement. In: German Economic Review 18(3): 377-409.

Dwenger, N., Rattenhuber, P., Steiner, V. (2017): Sharing the burden - empirical evidence on corporate tax incidence. In: German Economic Review, https://doi.org/10.1111/geer.12157.

2016

Konrad, K. A., Stolper, T. B. M. (2016) Coordination and the fight against tax havens. Journal of International Economics, 103, 96-107, https://doi.org/10.1016/j.jinteco.2016.09.006.

Blaufus, K., Hundsdoerfer, J., Jacob, M., Sünwoldt, M. (2016): Does Legality Matter? The Case of Tax Avoidance and Evasion. In: Journal of Economic Behavior and Organization 127: 182-206.

Aronsson, T., Schöb. R. (2016): Adaptation, Anticipation-Bias and Optimal Income Taxation. In: Journal of Public Economic Theory, online first: doi 10.1111/jpet.12227.

Blaufus, K., Bob, J., Lorenz, D., Trinks, M. (2016): How Will the Court Decide? Tax Experts' versus Laymen's Predictions. In: European Accounting Review 25(4): 771-792.

Dobbins, L., Jacob, M. (2016): Do Corporate Tax Cuts Increase Investments? In: Accounting and Business Research 46(7): 731-759.

Kruschwitz, L., Löffler, A. & Lorenz, D. (2016): Are Costs of Capital necessarily constant over Time and across States of Nature? In: Quarterly Review of Economics and Finance 60: 81-85.

2015

Blaufus, K., Hundsdoerfer, J., Jacob, M., Sünwoldt, M. (2015): Self-Serving Bias and Tax Morale. In: Economics Letters 131, 91-93.

Kruschwitz, L., Lorenz, D., Löffler, A., Scholze, A. (2015): Default triggers: Does a liquidity-based default imply over-indebtedness and vice versa? In: Advances in Quantitative Analysis of Finance & Accounting 13, 201-223.

2014

Blaufus, K., Eichfelder, S., Hundsdoerfer, J. (2014): Income Tax Compliance Costs of Working Individuals: Empirical Evidence from Germany. In: Public Finance Review 42(6): 800-829.

Bach, S., Beznoska, M., Steiner, V. (2014): A Wealth Tax on the Rich to Bring Down Public Debt? Revenue and Distributional Effects of a Capital Levy. In: Fiscal Studies 35(1): 67–89.

Dwenger, N., Steiner, V. (2014): Financial leverage and corporate taxation: Evidence from German corporate tax return data. In: International Tax and Public Finance 21: 1-28.

2013

Bach, S., Corneo, G., Steiner, V. (2013): Effective taxation of top incomes in Germany. In: German Economic Review 14(2): 115-137.

Blaufus, K., Fochmann, M., Hundsdoerfer, J., Kiesewetter, D., Weimann, J. (2013): Net wage illusion in a real effort experiment. In: Scandinavian Journal of Economics 115: 476–484.

Blaufus, K., Bob, J., Hundsdoerfer, J., Kiesewetter, D., Weimann, J. (2013): Decision heuristics and tax perception – an analysis of a tax-cut-cum-base-broadening policy. In: Journal of Economic Psychology 35: 1-16.

2012

Diller, M., Löffler, A. (2012): Inheritance Tax and Valuation. In: Word Tax Journal 4: 249-258.

Bach, S., Corneo, G., Steiner, V. (2012): Optimal top marginal tax rates under income splitting for couples. In: European Economic Review 56: 1055-1069.

Koskela, E. und Schöb, R. (2012): Tax Progression under Collective Bargaining and Individual Effort Determination. In: Industrial Relations 51(3): 749-771.

Bach, S., Corneo, G., Steiner, V. (2012): Optimal top marginal tax rates under income splitting for couples. In: European Economic Review 56: 1055-1069.

Dwenger, N., Steiner, V. (2012): Profit Taxation and the Elasiticity of the corporate income tax base: evidence from German corporate tax return data. In: National Tax Journal 65(1): 117-150.