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TAF Working Paper Series

No.                                             Content
No. 29 / October 2017Hoppe, Thomas / Schanz, Deborah / Sturm, Susann / Sureth-Sloane, Caren
What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries
No. 28 / October 2017Mehrmann, Annika / Sureth-Sloane, Caren
Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments
No. 27 / October 2017Ebert, Michael / Kadane, Joseph B. / Simons, Dirk / Stecher, Jack D.
Disclosure and Rollover Risk
No. 26 / July 2017Valentincic, Aljosa / Novak, Ales / Kosi, Urska
Accounting Quality in Private Firms during the Transition towards International Standards
No. 25 / July 2017Ebert, Michael / Schneider, Georg
Is There More Voluntary Disclosure if Investors are Better Informed?
No. 24 / June 2017Hippert, Benjamin / Uhde, André / Wengerek, Sascha Tobias
Portfolio Benefits of Adding Corporate Credit Default Swap Indices: Evidence from North America and Europe
No. 23 / May 2017Flagmeier, Vanessa
The Information Content of Tax Loss Carryforwards - IAS 12 vs. Valuation Allowance
No. 22 / May 2017Flagmeier, Vanessa / Müller, Jens
Tax Loss Carryforward Disclosure and Uncertainty
No. 21 / March 2017Flagmeier, Vanessa / Müller, Jens / Sureth-Sloane, Caren
When Do Managers Highlight their Effective Tax Rate?
No. 20 / August 2016Niemann, Rainer / Sureth-Sloane, Caren
Does Capital Tax Uncertainty Delay Irreversible Risky Investment?
No. 19 / May 2016Alberternst, Stephan
Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit
No. 18 / May 2016Alberternst, Stephan / Sureth-Sloane, Caren
Interest Barrier and Capital Structure Response
No. 17 / March 2016
Hegemann, Annika
Hemmt die Veräußerungsgewinnbesteuerung
unternehmerische Flexibilität?
No. 16 / December 2015
Alberternst, Stephan / Schwar, Torben
Relevanz der Zinsschranke - eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012
No. 15 / December 2015Ortmann, Regina / Pummerer, Erich
Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions
No. 14 / November 2015Schlueter, Tobias / Busch, Ramona / Sievers, Soenke / Hartmann-Wendels, Thomas
Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?
No. 13 / November 2015Klobucnik, Jan / Miersch, David / Sievers, Soenke
Predicting Early Warning Signals of Financial Distress: The Role of Accounting Volatility Measures
No. 12 / September 2015Niemann, Rainer / Sureth-Sloane, Caren
Investment Effects of Wealth Taxes under Uncertainty and Irreversibility
No. 11 / June 2015Diller, Markus / Kortebusch, Pia / Schneider, Georg / Sureth, Caren
Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment
No. 10 / February 2015Ortmann, Regina
Uncertainty in Weighting Formulary Apportionment Factors and its Impact on After-Tax Income of Multinational Groups
No. 9 / February 2015Hegemann, Annika / Kunoth, Angela / Rupp, Kristina / Sureth-Sloane, Caren
Hold or sell?
How Capital Gains Taxation Affects Holding Decisions
No. 8 / January 2015 Alberternst, Stephan / Sureth-Sloane, Caren
The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier
No. 7 /January 2015Farruggio, Christian / Uhde, André
Determinants of Loan Securitization in European Banking
No. 6 / January 2015Uhde, André
Risk-taking Incentives trough Excess Variable Compensation - Evidence from European Banks
No. 5 / January 2015Hoppe, Thomas / Maiterth, Ralf / Sureth-Sloane, Caren
Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse
No. 4 / June 2014Schlueter, Tobias / Sievers, Soenke / Hartmann-Wendels, Thomas
Bank Funding Stability - Pricing Strategies and the Guidance of Depositors
No. 3 / June 2014Ortmann, Regina / Sureth, Caren
Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?
No. 2 / June 2014Diller, Markus / Kortebusch, Pia / Schneider, Georg / Sureth, Caren
Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)? - A Joint Taxpayers' and Tax Authorities' View on Investment Behavior
No. 1 / June 2014Fahr, René / Janssen, Elmar A. / Sureth, Caren
Can Tax Rate Increases Foster Investment under Entry and Exit Flexibility? - Insights from an Economic Experiment

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