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

  • London Business School - Department of Accounting

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

SCHOLARLY PAPERS

11

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9,136

SSRN CITATIONS
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Top 21,613

in Total Papers Citations

37

CROSSREF CITATIONS

13

Scholarly Papers (11)

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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 - Department of Accounting and University of Mannheim - Accounting and Taxation
Downloads 2,466 (9,299)
Citation 9

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

2.

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 - Department of Accounting
Downloads 1,755 (16,004)
Citation 24

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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.

ESG Disclosures in the Private Equity Industry

Number of pages: 86 Posted: 15 Nov 2022
Jefferson Kaduvinal Abraham, Marcel Olbert and Florin P. Vasvari
London Business School, London Business School - Department of Accounting and London Business School
Downloads 995 (37,121)

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Private Equity, Financial Reporting, ESG Disclosures, Voluntary Disclosures, ESG Investing, Value Creation, Fund Performance

4.

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

Downloads 927 (40,962)
Citation 8

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 - Department of Accounting
Downloads 731 (55,745)
Citation 7

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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 196 (246,581)

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

5.

Measuring the Expected Effects of the Global Tax Reform

Review of Financial Studies
Number of pages: 86 Posted: 11 Mar 2022 Last Revised: 22 Mar 2023
Roberto Gomez Cram and Marcel Olbert
London Business School and London Business School - Department of Accounting
Downloads 882 (43,842)

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

6.

The Impact of Tax Shields on Bankruptcy Risk and Resource Allocation

Number of pages: 50 Posted: 21 Oct 2019 Last Revised: 02 Jan 2023
Marcel Olbert
London Business School - Department of Accounting
Downloads 576 (76,825)
Citation 3

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

7.

Private Equity and Local Public Finances

Number of pages: 59 Posted: 27 Dec 2018 Last Revised: 01 May 2023
Marcel Olbert, Peter Severin and Peter Severin
London Business School - Department of Accounting and University of MannheimUniversity of Mannheim
Downloads 561 (79,401)

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

8.

How Do Multinational Companies Respond to Destination-based Taxes?

Number of pages: 61 Posted: 07 Jun 2022 Last Revised: 02 Jun 2023
Lisa De Simone and Marcel Olbert
University of Texas at Austin and London Business School - Department of Accounting
Downloads 470 (98,665)

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

9.

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 - Department of Accounting and University of Mannheim Business School
Downloads 358 (135,016)
Citation 1

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Tax competition, Competition, Employment, Real effects, Trade

10.

Corporate Tax Policy in Developed Countries and Economic Activity in Africa

Stanford University Graduate School of Business Research Paper No. 4254414
Number of pages: 71 Posted: 24 Oct 2022
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 - Department of Accounting
Downloads 146 (317,679)

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Multinational Firms, Tax Rates, Foreign Investment, Economic Development

11.

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 - Department of Accounting

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transfer pricing, decision-making, coordination, tax risk