Rebecca Reineke

Leibniz Universität Hannover

Welfengarten 1

D-30167 Hannover, 30167

Germany

SCHOLARLY PAPERS

5

DOWNLOADS

434

SSRN CITATIONS

4

CROSSREF CITATIONS

2

Scholarly Papers (5)

When do firms use one set of books in an international tax compliance game?

WU International Taxation Research Paper Series No. 2017-08
Number of pages: 46 Posted: 01 Sep 2017 Last Revised: 15 Sep 2021
Leibniz Universität Hannover, Vienna University of Economics and Business - Department of Finance, Accounting & Statistics and Leibniz Universität Hannover
Downloads 172 (316,603)
Citation 2

Abstract:

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transfer pricing, two sets of books, one set of books, strategic tax auditor

When do firms use one set of books in an international tax compliance game?

Review of Accounting Studies, forthcoming
Posted: 22 Dec 2021
Leibniz Universität Hannover, Vienna University of Economics and Business - Department of Finance, Accounting & Statistics and Leibniz Universität Hannover

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transfer pricing, two sets of books, one set of books, strategic tax auditor

2.

Real Effects of the Enforcement of Anti-Avoidance Rules

WU International Taxation Research Paper Series No. 2023-01
Number of pages: 35 Posted: 09 Feb 2023 Last Revised: 26 Sep 2023
Leibniz Universität Hannover, Vienna University of Economics and Business - Department of Finance, Accounting & Statistics and Leibniz Universität Hannover
Downloads 158 (340,685)
Citation 1

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tax avoidance, investment, real effects, strategic tax auditor

3.

The Impact of Book-Tax Conformity on Reporting and Investment Behavior

Number of pages: 36 Posted: 13 Jan 2023 Last Revised: 14 Apr 2023
Alexandra Lilge, Michelle Peters and Rebecca Reineke
Leibniz Universität Hannover, Independent and Leibniz Universität Hannover
Downloads 75 (580,604)

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book-tax conformity, investment incentives, tax compliance, tax audit

4.

Internet appendix for: 'When do firms use one set of books in an international tax compliance game?'

Number of pages: 12 Posted: 30 Sep 2021 Last Revised: 21 Dec 2021
Leibniz Universität Hannover, Vienna University of Economics and Business - Department of Finance, Accounting & Statistics and Leibniz Universität Hannover
Downloads 29 (857,742)

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transfer pricing, two sets of books, one sets of books, strategic tax auditor

5.

Transfer Pricing and Location of Intangibles - Spillover and Tax Avoidance through Profit Shifting

Journal of Management Accounting Research, Forthcoming, https://doi.org/10.2308/JMAR-19-052, WU International Taxation Research Paper Series No. 2019-01
Posted: 15 Jan 2019 Last Revised: 18 Dec 2020
Rebecca Reineke and Katrin Weiskirchner-Merten
Leibniz Universität Hannover and Vienna University of Economics and Business - Department of Finance, Accounting & Statistics

Abstract:

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profit shifting, intangibles, spillover, transfer pricing, location