Jun.-Prof. Regina Ortmann, Ph.D.
Publications
2023 |
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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 |
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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 |
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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 |
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Ortmann, Regina (2015): Uncertainty in Weighting Formulary Apportionment Factors, Die Betriebswirtschaft, 75 (3), 161-177. [abstract] |
Working Papers
2022 |
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Ortmann, Regina, Schindler, Dirk (2022): Income Shifting and Management Incentives, Working Paper [read only] |
2021 |
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Ortmann, Regina, Simons, Dirk, Voeller, Dennis (2021): Real effects of an international tax reform for MNEs, arqus, Quantitative Research in Taxation, Discussion Paper No. 265, www.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. |