Work­ing Pa­per: Foch­mann, Heine­mann-Heile, Huber, Maiterth, Sureth-Sloane: Firms' Tax Rate Mis­per­cep­tion: Meas­ure­ment, Drivers, and Dis­tor­tion­ary Ef­fects, TRR 266

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Fochmann, Martin, Heinemann-Heile, Vanessa, Huber, Hans-Peter, Maiterth, Ralf, Sureth-Sloane, Caren (2022): Firms' Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects, TRR 266 Accounting for Transparency Working Paper Series No. 108, WU International Taxation Research Paper Series No. 2022-12, arqus, Quantitative Research in Taxation, Discussion Paper No. 275, www.arqus.infoTAF Working Paper No. 77. Available at SSRN: https://ssrn.com/abstract=4300919