Marcel Olbert

London Business School

Sussex Place

Regent's Park

London, London NW1 4SA

United Kingdom

ZEW – Leibniz Centre for European Economic Research - Corporate Taxation and Public Finance Research

United States

  • London Business School

  • ZEW – Leibniz Centre for European Economic Research - Corporate Taxation and Public Finance Research

SCHOLARLY PAPERS

14

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TOTAL CITATIONS
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Top 10,947

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124

Scholarly Papers (14)

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1.

Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation

ZEW - Centre for European Economic Research Discussion Paper No. 19-010
Number of pages: 34 Posted: 08 Apr 2019
Marcel Olbert and Christoph Spengel
London Business School and University of Mannheim - Accounting and Taxation
Downloads 2,978 (9,115)
Citation 18

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Digital Economy, Corporate Taxation, Business Model Analysis, Data Mining, Tax Planning

2.

ESG Disclosures in the Private Equity Industry

Downloads 2,782 (10,123)
Citation 13

ESG Disclosures in the Private Equity Industry

Journal of Accounting Research, forthcoming
Number of pages: 119 Posted: 15 Nov 2022 Last Revised: 02 Sep 2024
Jefferson K. Abraham, Marcel Olbert and Florin P. Vasvari
London Business School, London Business School and London Business School
Downloads 2,782 (9,936)
Citation 13

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Private Equity, Financial Reporting, ESG Disclosures, Voluntary Disclosures, ESG Investing, Sustainable Investment M41, G32, G34, G12

ESG Disclosures in the Private Equity Industry

Journal of Accounting Research, Volume 62, Issue 5. Pp. 1611-1660, https://doi.org/10.1111/1475-679X.12570
Posted: 18 Dec 2024
Jefferson K. Abraham, Marcel Olbert and Florin P. Vasvari
London Business School, London Business School and London Business School

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private equity, financial reporting, ESG disclosures, voluntary disclosures, ESG investing, sustainable investment

3.

Real Effects of Private Country-by-Country Disclosure

The Accounting Review (forthcoming)
Number of pages: 56 Posted: 14 Jun 2019 Last Revised: 21 Dec 2021
Lisa De Simone and Marcel Olbert
University of Texas at Austin and London Business School
Downloads 2,589 (11,388)
Citation 51

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Real Effects, Disclosure Regulation, Private Disclosure, Mandatory Disclosure, Country-by-Country Reporting, Tax Transparency, Tax Avoidance, Tax Havens, Organizational Complexity

4.

How Does Private Firm Disclosure Affect Demand for Public Firm Equity? Evidence from the Global Equity Market

Downloads 1,095 (42,567)
Citation 22

How Does Private Firm Disclosure Affect Demand for Public Firm Equity? Evidence from the Global Equity Market

Stanford University Graduate School of Business Research Paper, Journal of Accounting & Economics (JAE), Vol. 74, No. 2-3, 2022
Number of pages: 73 Posted: 05 May 2021 Last Revised: 22 Aug 2022
Jinhwan Kim and Marcel Olbert
Stanford Graduate School of Business and London Business School
Downloads 864 (58,197)
Citation 22

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Private firm disclosures, global capital, disclosure externalities, pecuniary externalities

How Does Private Firm Disclosure Affect Demand for Public Firm Equity? Evidence from the Global Equity Market

TRR 266 Accounting for Transparency Working Paper Series No. 53
Number of pages: 69 Posted: 24 Jun 2021
Jinhwan Kim and Marcel Olbert
Stanford Graduate School of Business and London Business School
Downloads 231 (275,030)

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Private firm disclosures, global capital, disclosure externalities, pecuniary externalities

5.

The Impact of Tax Shields on Bankruptcy Risk and Resource Allocation

Review of Accounting Studies (accepted)
Number of pages: 66 Posted: 21 Oct 2019 Last Revised: 23 Jan 2025
Marcel Olbert
London Business School
Downloads 975 (50,106)
Citation 7

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Business groups, Internal capital markets, Resource allocation, Financial distress, Losses, Corporate taxation, Loss carryforwards JEL classifications: G32, G33, H25, M41, M48, D22, D24

6.

Measuring the Expected Effects of the Global Tax Reform

Review of Financial Studies
Number of pages: 86 Posted: 11 Mar 2022 Last Revised: 12 Feb 2025
Roberto Gomez Cram and Marcel Olbert
London Business School and London Business School
Downloads 920 (54,227)
Citation 8

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International tax reform, asset prices, regulation, tax avoidance, tax competition, high-frequency identification

7.

Firms' Real and Reporting Responses to Taxation: A Review

Number of pages: 101 Posted: 01 Apr 2024 Last Revised: 03 Feb 2025
Rebecca Lester and Marcel Olbert
Stanford Graduate School of Business and London Business School
Downloads 876 (58,263)
Citation 2

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Tax policy, business taxation, real effects, tax disclosure, literature review

8.

How Do Multinational Companies Respond to Destination-based Taxes?

Number of pages: 56 Posted: 07 Jun 2022 Last Revised: 03 Jan 2024
Lisa De Simone and Marcel Olbert
University of Texas at Austin and London Business School
Downloads 761 (70,076)

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Consumption Taxes; Value-added Taxes; Digital Economy; Tax Avoidance; Employment; Profit Shifting; OECD Pillar 1

9.

Carbon Leakage to Developing Countries

Number of pages: 57 Posted: 20 May 2024
Diego R. Känzig, Julian Marenz and Marcel Olbert
Northwestern University, London Business School and London Business School
Downloads 733 (73,901)

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Climate policy, Multinational firms, Carbon leakage, Inequality, Economic development

10.

Private Equity and Local Public Finances

Journal of Accounting Research, Volume61, Issue4, Pages 1313-1362
Number of pages: 59 Posted: 27 Dec 2018 Last Revised: 24 Jul 2024
Marcel Olbert, Peter Severin and Peter Severin
London Business School and University of MannheimUniversity of Mannheim
Downloads 638 (88,112)

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Private Equity, Leveraged Buyouts, Investments, Tax Avoidance, Public Finances

11.

Tax Competition and Employment

The Accounting Review, Forthcoming
Number of pages: 61 Posted: 23 Nov 2019 Last Revised: 06 Apr 2023
Stephen Glaeser, Marcel Olbert and Ann-Catherin Werner
University of North Carolina (UNC) at Chapel Hill, London Business School and University of Mannheim Business School
Downloads 509 (116,714)
Citation 1

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Tax competition, Competition, Employment, Real effects, Trade

12.

Corporate Tax Policy in Developed Countries and Economic Activity in Africa

SIEPR Working Paper No. 23-27
Number of pages: 90 Posted: 24 Oct 2022 Last Revised: 06 Nov 2023
Jeffrey L. Hoopes, Daniel Klein, Rebecca Lester and Marcel Olbert
University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Mannheim - Accounting and Taxation, Stanford Graduate School of Business and London Business School
Downloads 441 (138,727)
Citation 1

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Multinational Firms, Tax Rates, Foreign Investment, Economic Development

13.

Multinational Firms in Tax Havens – Corporate Motives, Regulatory Countermeasures, and Recent Statistics

TRR 266 Accounting for Transparency Working Paper Series No. 126
Number of pages: 36 Posted: 26 Jul 2023 Last Revised: 13 Feb 2024
Marcel Olbert, Christoph Spengel and Stefan Weck
London Business School, University of Mannheim - Accounting and Taxation and Centre for European Economic Research (ZEW)
Downloads 142 (428,922)
Citation 1

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Tax havens, multinational firms, tax avoidance, Country-by-Country Reporting, transparency, information exchange

14.

Do Firms with a Centralized Transfer Pricing Authority Have More Tax Disputes and Internal Coordination Conflicts?

Journal of Business Economics
Posted: 14 Nov 2018 Last Revised: 15 Mar 2023
Sven-Eric Baersch, Jost H. Heckemeyer, Jost H. Heckemeyer and Marcel Olbert
Flick Gocke Schaumburg, ZEW – Leibniz Centre for European Economic ResearchUniversity of Kiel - Faculty of Economics and Social Sciences and London Business School

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transfer pricing, decision-making, coordination, tax risk