Jochen Hundsdoerfer

Free University of Berlin (FUB)

Norwegian Center for Taxation

Helleveien 30

Bergen, Bergen 5045

Norway

SCHOLARLY PAPERS

12

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4

CROSSREF CITATIONS

12

Scholarly Papers (12)

1.

Tax Perception - An Empirical Survey

Arqus Discussion Paper No. 99
Number of pages: 44 Posted: 13 Nov 2010 Last Revised: 20 Nov 2010
Free University of Berlin, University of Würzburg, Leibniz Universität Hannover, Free University of Berlin (FUB) and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 473 (64,289)
Citation 4

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taxation, tax perception, literature survey

2.

Does Legality Matter? The Case of Tax Avoidance and Evasion

FAccT Center Working Paper Nr. 19/2015
Number of pages: 38 Posted: 15 Aug 2015
Kay Blaufus, Matthias Braune, Jochen Hundsdoerfer and Martin Jacob
Leibniz Universität Hannover, Free University of Berlin (FUB), Free University of Berlin (FUB) and WHU - Otto Beisheim School of Management
Downloads 235 (139,991)
Citation 1

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Expressive Law, Legality, Moral Appeals, Tax Avoidance, Tax Evasion, Real Effort Experiment

3.

It's All About Tax Rates: An Empirical Study of Tax Perception

Arqus Discussion Paper No. 106
Number of pages: 42 Posted: 13 Nov 2010 Last Revised: 22 Nov 2010
Leibniz Universität Hannover, Leibniz Universität Hannover, Free University of Berlin (FUB), University of Würzburg and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 212 (154,522)
Citation 1

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Behavioral public finance, Decision heuristics, Framing effects, Perceived tax burden, Tax-cut-cum-base-broadening,Tax complexity, Tax illusion

4.

The Hidden Burden of the Income Tax: Compliance Costs of German Individuals

Freie Universität Berlin, School of Business & Economics Discussion Paper No. 2011/6
Number of pages: 41 Posted: 16 Feb 2012 Last Revised: 06 Mar 2012
Jochen Hundsdoerfer, Sebastian Eichfelder and Kay Blaufus
Free University of Berlin (FUB), Otto-von-Guericke-Universität Magdeburg and Leibniz Universität Hannover
Downloads 142 (219,371)

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Tax complexity, tax compliance costs, compliance burden, red tape, personal income tax

5.

Self-Serving Bias and Tax Morale

FAccT Center Working Paper Nr. 17/2014
Number of pages: 8 Posted: 01 Sep 2014
Kay Blaufus, Matthias Braune, Jochen Hundsdoerfer and Martin Jacob
Leibniz Universität Hannover, Free University of Berlin (FUB), Free University of Berlin (FUB) and WHU - Otto Beisheim School of Management
Downloads 117 (254,565)
Citation 2

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Evasion, Tax Morale, Tax Compliance, Self-Serving Bias, Moral Spillover

6.

Investment Valuation with Tax-Optimized Financing Decisions and a Tax-Optimized Default Alternative

BuR Business Research Journal, Vol. 1, No. 1, May 2008, Arqus Quantitative Tax Research Discussion Paper No. 22
Number of pages: 17 Posted: 06 Dec 2007
Jochen Hundsdoerfer, Lutz Kruschwitz and Daniela Lorenz
Free University of Berlin (FUB), Free University of Berlin (FUB) - Department of Business and Economics and Free University of Berlin (FUB) - Division of Economics
Downloads 109 (267,697)

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Investment Decisions, Financing Policy, Payout Policy, Dividend Distribution Decisions, Tax Planning

7.

The Influence of Tax Labeling and Tax Earmarking on the Willingness to Contribute – A Conjoint Analysis

Schmalenbach Business Review, Vol. 65, October 2013, pp. 359-377
Number of pages: 19 Posted: 15 Oct 2013
Free University of Berlin (FUB), Free University of Berlin (FUB), Leibniz Universität Hannover, University of Würzburg and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 89 (305,978)

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Behavioral Taxation, Conjoint Analysis, Tax Earmarking, Tax Labeling

8.

Conforming Tax Planning and Firms’ Cost Behavior

Number of pages: 49 Posted: 06 Aug 2019
Jochen Hundsdoerfer and Martin Jacob
Free University of Berlin (FUB) and WHU - Otto Beisheim School of Management
Downloads 75 (339,141)
Citation 1

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corporate taxes, conforming tax planning, cost structure, asymmetric cost behavior, tax avoidance, sticky cost

9.

The Name Game for Contributions – Influence of Labeling and Earmarking on the Perceived Tax Burden

Freie Universität Berlin, School of Business & Economics Discussion Paper No. 2010/12
Number of pages: 30 Posted: 16 Feb 2012
Free University of Berlin (FUB), Free University of Berlin (FUB), Leibniz Universität Hannover, University of Würzburg and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 40 (453,848)
Citation 2

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Tax Labeling, Tax Earmarking, Perceived Tax Burden, Behavioral Taxation, Non Rational

10.

Formula Apportionment: Factor Allocation and Tax Avoidance

European Accounting Review Forthcoming
Number of pages: 50 Posted: 02 Aug 2017
Sebastian Eichfelder, Frank Hechtner and Jochen Hundsdoerfer
Otto-von-Guericke-Universität Magdeburg, Free University of Berlin (FUB) and Free University of Berlin (FUB)
Downloads 39 (458,000)

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Factor Allocation, Formula Apportionment, Profit Shifting, Tax Avoidance

11.

Tax Incentive Heterogeneity Between Shareholders, Voting Rights Power, and Capital Structure

Number of pages: 51 Posted: 15 Nov 2018
Michael Babbel, Paul Pronobis and Jochen Hundsdoerfer
ESCP Europe, ESCP Europe - Department Financial Reporting and Audit (FRA) and Free University of Berlin (FUB)
Downloads 37 (466,538)
Citation 1

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capital structure, leverage, tax incentive, heterogeneity, voting rights power

12.

Net Wage Illusion in a Real‐Effort Experiment

The Scandinavian Journal of Economics, Vol. 115, Issue 2, pp. 476-484, 2013
Number of pages: 9 Posted: 11 Apr 2013
Free University of Berlin, Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration, Leibniz Universität Hannover, Free University of Berlin (FUB) and University of Würzburg
Downloads 1 (694,025)
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Abstract:

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Behavioral economics, experimental economics, income taxation, tax perception