Marcel Olbert

University of Mannheim - Business School

Schloss Ostflügel

Mannheim, 68131

Germany

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 27,940

SSRN RANKINGS

Top 27,940

in Total Papers Downloads

1,802

SSRN CITATIONS
Rank 37,830

SSRN RANKINGS

Top 37,830

in Total Papers Citations

4

CROSSREF CITATIONS

13

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
University of Mannheim - Business School and Centre for European Economic Research (ZEW)
Downloads 539 (54,529)
Citation 4

Abstract:

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

Real Effects of Private Country-by-Country Disclosure

Number of pages: 57 Posted: 14 Jun 2019 Last Revised: 02 Nov 2019
Lisa De Simone and Marcel Olbert
Stanford Graduate School of Business and University of Mannheim - Business School
Downloads 331 (96,924)
Citation 3

Abstract:

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

Real Effects of Private Country-by-Country Disclosure

Number of pages: 57 Posted: 14 Jun 2019
Lisa De Simone and Marcel Olbert
Stanford Graduate School of Business and University of Mannheim - Business School
Downloads 13 (626,308)
Citation 3

Abstract:

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

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: 25 Oct 2019
Flick Gocke Schaumburg, University of Kiel - Faculty of Economics and Social Sciences and University of Mannheim - Business School
Downloads 324 (100,283)
Citation 1

Abstract:

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transfer pricing, decision-making, coordination, tax risk

4.

Private Equity and Taxes

Number of pages: 60 Posted: 27 Dec 2018 Last Revised: 19 Nov 2019
Marcel Olbert and Peter Severin
University of Mannheim - Business School and University of Mannheim
Downloads 213 (153,766)

Abstract:

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

5.

Loss or Lost? Economic Consequences of Internal Capital Markets in Business Groups

Number of pages: 59 Posted: 21 Oct 2019 Last Revised: 06 Dec 2019
Marcel Olbert
University of Mannheim - Business School
Downloads 147 (213,304)
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: 79 Posted: 24 Feb 2019 Last Revised: 11 Mar 2020
Marcel Olbert and Ann-Catherin Werner
University of Mannheim - Business School and University of Mannheim Business School
Downloads 144 (216,876)
Citation 1

Abstract:

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Consumption Taxes, Tax Planning, Profit Shifting

7.

Tax Competition and Employment

Number of pages: 73 Posted: 23 Nov 2019 Last Revised: 28 Apr 2020
University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Mannheim - Business School and University of Mannheim Business School
Downloads 91 (305,895)

Abstract:

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Tax competition, Competition, Employment, Real effects, Trade