Ralf Maiterth

Humboldt University of Berlin

Unter den Linden 6

Berlin, AK Berlin 10099

Germany

SCHOLARLY PAPERS

6

DOWNLOADS

1,053

SSRN CITATIONS

10

CROSSREF CITATIONS

1

Scholarly Papers (6)

1.

Tax Misperception and Its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model

TRR 266 Accounting for Transparency Working Paper Series No. 39, WU International Taxation Research Paper Series No. 2020-13
Number of pages: 85 Posted: 23 Sep 2020 Last Revised: 30 Apr 2021
Leibniz Universität Hannover, Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin and Paderborn University
Downloads 337 (170,256)
Citation 8

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Behavioral Taxation, Business Taxation, Misperception, Real Effects, Tax Perception, Tax Policy

2.

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
Number of pages: 66 Posted: 13 Dec 2022 Last Revised: 11 Jan 2023
Free University of Berlin, Paderborn University, Humboldt University of Berlin, Humboldt University of Berlin - School of Business and Economics and Paderborn University
Downloads 209 (274,973)

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Tax Misperception, Business Taxation, Survey, Tax Policy

3.

Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse (Wealth Tax and its Implications for Germany as a Location for Business - An Economic Analysis)

Arqus Discussion Paper No. 181
Number of pages: 45 Posted: 14 Jan 2015 Last Revised: 06 Oct 2015
Thomas Hoppe, Ralf Maiterth and Caren Sureth-Sloane
Paderborn University, Humboldt University of Berlin and Paderborn University
Downloads 184 (308,542)
Citation 1

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Equity Loss, Tax Assessment Simulation, Tax Burden, Wealth Inequality, Wealth Tax

4.

Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)

TRR 266 Accounting for Transparency Working Paper Series No. 100
Number of pages: 41 Posted: 06 Sep 2022
Free University of Berlin, Paderborn University, Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin and Paderborn University
Downloads 119 (440,314)

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5.

Steuerbelastung Deutscher Kapitalgesellschaften Von Lediglich 20 % - Fakt Oder Fake News? (Effective Tax Rates of German Corporations of Only 20% - Fact or Fake News?)

TRR 266 Accounting for Transparency Working Paper Series No. 6
Number of pages: 38 Posted: 22 Jun 2021 Last Revised: 03 Aug 2022
Hans-Peter Huber and Ralf Maiterth
Humboldt University of Berlin - School of Business and Economics and Humboldt University of Berlin
Downloads 117 (445,954)

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Effektive Steuerquoten, Unternehmenssteuerbelastung, Steuervermeidung, Steuerplanung, Multinational Enterprises, Deutschland

6.

Fehlwahrnehmung der Progressivität der deutschen Einkommensteuer (Misperception of the Progressivity of the German Income Tax)

TRR 266 Accounting for Transparency Working Paper Series No. 99
Number of pages: 34 Posted: 02 Sep 2022
Ralf Maiterth and Karina Körösi
Humboldt University of Berlin and affiliation not provided to SSRN
Downloads 87 (546,095)

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