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

8

DOWNLOADS
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3,702

SSRN CITATIONS
Rank 38,467

SSRN RANKINGS

Top 38,467

in Total Papers Citations

7

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 (8)

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 1,344 (17,934)
Citation 5

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: 55 Posted: 14 Jun 2019 Last Revised: 05 Jun 2021
Lisa De Simone and Marcel Olbert
University of Texas at Austin and London Business School - Department of Accounting
Downloads 725 (43,259)
Citation 14

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 463 (76,568)
Citation 1

Abstract:

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transfer pricing, decision-making, coordination, tax risk

4.

Private Equity and Taxes

Number of pages: 55 Posted: 27 Dec 2018 Last Revised: 11 Jun 2021
Marcel Olbert and Peter Severin
London Business School - Department of Accounting and University of Mannheim
Downloads 316 (118,352)

Abstract:

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Private Equity, Leveraged Buyouts, Corporate Taxation, Investments, Tax Avoidance, Tax Revenue

5.

The Impact of Tax Shields on Bankruptcy Risk and Resource Allocation

Number of pages: 63 Posted: 21 Oct 2019 Last Revised: 05 Apr 2021
Marcel Olbert
London Business School - Department of Accounting
Downloads 248 (152,110)
Citation 1

Abstract:

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

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
Number of pages: 67 Posted: 05 May 2021
Jinhwan Kim and Marcel Olbert
Stanford Graduate School of Business and London Business School - Department of Accounting
Downloads 163 (223,414)

Abstract:

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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 - Department of Accounting
Downloads 76 (384,930)

Abstract:

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

7.

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 204 (183,151)

Abstract:

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Consumption Taxes, Tax Planning, Profit Shifting

8.

Tax Competition and Employment

Number of pages: 58 Posted: 23 Nov 2019 Last Revised: 14 Jun 2021
University of North Carolina (UNC) at Chapel Hill - Accounting Area, London Business School - Department of Accounting and University of Mannheim Business School
Downloads 163 (223,099)
Citation 1

Abstract:

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Tax competition, Competition, Employment, Real effects, Trade