Carolin Holzmann

University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg - Institute of Economics

Dr.

Lange Gasse 20

Nuremberg, 90403

Germany

SCHOLARLY PAPERS

4

DOWNLOADS

213

CITATIONS

0

Scholarly Papers (4)

1.

Legend of the Pork-Barrel? The Causal Effect of Legislature Size on Public Spending

Posted: 30 Apr 2018
Carolin Holzmann and Orlando Zaddach
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg - Institute of Economics and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg

Abstract:

Loading...

legislature size, public spending, pork-barrel spending, rule of 1/n

2.

Do Multinational Enterprises Exploit a Window of Opportunity? An Empirical Analysis of Profit Shifting in the Absence of Restrictions

Number of pages: 35 Posted: 21 Apr 2018 Last Revised: 04 May 2018
Carolin Holzmann and Christoph Wunder
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg - Institute of Economics and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg - Department of Economics
Downloads 0 (568,045)

Abstract:

Loading...

Multinational Firms, Corporate Taxation, Profit Shifting, Anti-Tax-Avoidance Legislation, European Court of Justice Ruling

3.

Transfer Pricing as Tax Avoidance Under Different Legislative Schemes

Number of pages: 55 Posted: 17 Apr 2018
Carolin Holzmann
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg - Institute of Economics
Downloads 0 (509,802)

Abstract:

Loading...

Multinational Firms, Corporate Taxation, Profit Shifting, Anti-Tax-Avoidance Legislation, European Court of Justice Ruling

4.

Stock Market Behavior on Ex-Dividend Dates: The Case of Cum-Ex Transactions in Germany

Number of pages: 42 Posted: 29 Apr 2017 Last Revised: 31 May 2018
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg - Institute of Economics, Friedrich-Alexander-Universität Erlangen-Nürnberg and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg - School of Business & Economics
Downloads 0 (140,135)

Abstract:

Loading...

Dividend taxes; Ex-dividend dates; Tax compliance; Tax fraud; Withholding tax