Tobias Bornemann

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 33,721

SSRN RANKINGS

Top 33,721

in Total Papers Downloads

1,811

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 624 (54,048)
Citation 2

Abstract:

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accounting conservatism, tax rate cuts, book-tax conformity

2.

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 462 (78,471)
Citation 4

Abstract:

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IP boxes, tax incentive, tax avoidance, income shifting

3.

Do Corporate Taxes Affect Executive Compensation?

WU International Taxation Research Paper Series No. 2020-09
Number of pages: 51 Posted: 05 May 2020 Last Revised: 24 Feb 2021
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 447 (81,652)
Citation 2

Abstract:

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Corporate taxes; tax incidence; executive compensation

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 230 (167,073)
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 48 (486,478)

Abstract:

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