Marcel Olbert

London Business School - Department of Accounting

Sussex Place

Regent's Park

London, NW1 4SA

United Kingdom

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

United States

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 23,795

SSRN RANKINGS

Top 23,795

in Total Papers Downloads

2,254

SSRN CITATIONS
Rank 44,854

SSRN RANKINGS

Top 44,854

in Total Papers Citations

5

CROSSREF CITATIONS

9

Ideas:
“  I am currently working on empirical projects on corporate decisions within business groups under financial distress (internal capital markets), on the effects of private Country-by-Country disclosure on multinational firms' organizational structure and economic activity, and on the effects of private equity buyouts on tax efficiency and real economic consequences. I am further interested in transfer pricing and information technology, corporate competition, and generally the impact of corporate taxation and disclosure on corporate decision-making and real economic effects.  ”

Scholarly Papers (7)

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 - Department of Accounting and Centre for European Economic Research (ZEW)
Downloads 740 (37,828)
Citation 4

Abstract:

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

2.

Real Effects of Private Country-by-Country Disclosure

Number of pages: 56 Posted: 14 Jun 2019 Last Revised: 26 Jun 2020
Lisa De Simone and Marcel Olbert
University of Texas at Austin and London Business School - Department of Accounting
Downloads 440 (73,193)
Citation 5

Abstract:

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

3.

Transfer Pricing and the Decision-Making Authority of the Tax Function in Multinational Companies

Number of pages: 53 Posted: 14 Nov 2018 Last Revised: 22 Jun 2020
Flick Gocke Schaumburg, University of Kiel - Faculty of Economics and Social Sciences and London Business School - Department of Accounting
Downloads 380 (86,906)
Citation 1

Abstract:

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transfer pricing, decision-making, coordination, tax risk

4.

Private Equity and Taxes

Number of pages: 64 Posted: 27 Dec 2018 Last Revised: 17 Sep 2020
Marcel Olbert and Peter Severin
London Business School - Department of Accounting and University of Mannheim
Downloads 244 (140,406)

Abstract:

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Private Equity, Leveraged Buyouts, Corporate Taxation, Investments, Productivity, Profit Shifting, Leverage

5.

Loss or Lost? Tax Shields and Internal Capital Market Outcomes in Business Groups

Number of pages: 57 Posted: 21 Oct 2019 Last Revised: 19 Oct 2020
Marcel Olbert
London Business School - Department of Accounting
Downloads 176 (191,176)
Citation 3

Abstract:

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Business groups, Internal capital markets, Resource allocation, Financial distress, Losses, Corporate taxation, Zombie firms, Productivity

6.

Consumption Taxes and Corporate Tax Planning - Evidence from European Service Firms

Number of pages: 75 Posted: 24 Feb 2019 Last Revised: 30 Jul 2020
Marcel Olbert and Ann-Catherin Werner
London Business School - Department of Accounting and University of Mannheim Business School
Downloads 163 (203,156)

Abstract:

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Consumption Taxes, Tax Planning, Profit Shifting

7.

Tax Competition and Employment

Number of pages: 71 Posted: 23 Nov 2019 Last Revised: 08 Sep 2020
University of North Carolina (UNC) at Chapel Hill - Accounting Area, London Business School - Department of Accounting and University of Mannheim Business School
Downloads 111 (274,272)

Abstract:

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Tax competition, Competition, Employment, Real effects, Trade