Tobias Bornemann

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 27,951

SSRN RANKINGS

Top 27,951

in Total Papers Downloads

3,393

SSRN CITATIONS

9

CROSSREF CITATIONS

5

Scholarly Papers (5)

1.

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, University of Navarra, IESE Business School and Vienna University of Economics and Business
Downloads 1,083 (37,783)
Citation 2

Abstract:

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Corporate taxes; tax incidence; executive compensation

2.

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 950 (45,576)
Citation 2

Abstract:

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accounting conservatism, tax rate cuts, book-tax conformity

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 890 (50,327)
Citation 11

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 296 (188,744)
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

European Accounting Review, Forthcoming
Number of pages: 60 Posted: 08 Jul 2021 Last Revised: 17 Jul 2023
Vienna University of Economics and Business, Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 174 (313,226)

Abstract:

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