Jun.-Prof. Regina Ortmann, Ph.D.

Publikationen

2023
Ortmann, Regina, Pummerer, Erich (2023): Distortional effects of separate accounting and formula apportionment on factor allocation, Journal of Business Economics, https://doi.org/10.1007/s11573-022-01133-5. [abstract]
2020
Ortmann, Regina, Pelster, Matthias, Wengerek, Sascha Tobias (2020): COVID-19 and Investor Behavior, Finance Research Letters, doi: 10.1016/j.frl.2020.101717. [abstract]
2016
Ortmann, Regina, Sureth-Sloane, Caren (2016): Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?, Journal of Business Economics, 86 (5), 441-475, doi: 10.1007/s11573-015-0780-6. [abstract]
2015
Ortmann, Regina (2015): Uncertainty in Weighting Formulary Apportionment Factors, Die Betriebswirtschaft, 75 (3), 161-177. [abstract]

Working Paper

2022
Ortmann, Regina, Schindler, Dirk (2022): Income Shifting and Management Incentives, Working Paper [read only]
2021
Ortmann, Regina, Simons, Dirk, Voeller, Dennis (2021): Real effects of an international tax reform for MNEs, arqus, Quantitative Research in TaxationDiscussion Paper No. 265www.arqus.info, und TAF Working Paper No. 62.
Warkulat, Sonja, Krull, Sebastian, Ortmann, Regina, Klocke Nina, Matthias Pelster (2021): COVID-19 Reporting and Willingness to Pay for Leisure Activities”, Working Paper in Covid Economics: Vetted and Real-Time Papers (Issue 83), https://cepr.org/system/files/publication-files/101435-covid_economics_issue_83.pdf.