Tobias Bornemann

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 29,392

SSRN RANKINGS

Top 29,392

in Total Papers Downloads

2,643

SSRN CITATIONS

3

CROSSREF CITATIONS

4

Scholarly Papers (5)

1.

Tax Avoidance and Accounting Conservatism

WU International Taxation Research Paper Series No. 2018-04
Number of pages: 44 Posted: 02 Feb 2018
Tobias Bornemann
Vienna University of Economics and Business
Downloads 805 (46,727)
Citation 2

Abstract:

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accounting conservatism, tax rate cuts, book-tax conformity

2.

Do Corporate Taxes Affect Executive Compensation?

WU International Taxation Research Paper Series No. 2020-09
Number of pages: 57 Posted: 05 May 2020 Last Revised: 11 Mar 2022
Tobias Bornemann, Martin Jacob and Mariana Sailer
Vienna University of Economics and Business, WHU - Otto Beisheim School of Management and Vienna University of Economics and Business
Downloads 778 (49,042)
Citation 2

Abstract:

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Corporate taxes; tax incidence; executive compensation

3.

The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates

WU International Taxation Research Paper Series No. 2018-03
Number of pages: 62 Posted: 02 Feb 2018 Last Revised: 08 Sep 2020
Vienna University of Economics and Business, University of Wisconsin - Madison and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 661 (60,856)
Citation 4

Abstract:

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IP boxes, tax incentive, tax avoidance, income shifting

4.

Do Transfer Pricing Rules Distort R&D Investment Decisions?

WU International Taxation Research Paper Series No. 2018-02
Number of pages: 47 Posted: 02 Feb 2018
Tobias Bornemann
Vienna University of Economics and Business
Downloads 266 (173,965)
Citation 1

Abstract:

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transfer pricing, R&D investment, taxes

5.

The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment: Evidence from Austria

Number of pages: 51 Posted: 08 Jul 2021
Vienna University of Economics and Business, Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 133 (321,509)

Abstract:

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disclosure regulation, reporting frequency, information asymmetry, liquidity, quarterly reporting