Rainer Niemann

University of Graz, Center for Accounting Research

Universitätsstr. 15 / G2

Graz, 8010

Austria

http://www.uni-graz.at/steuer

CESifo (Center for Economic Studies and Ifo Institute for Economic Research)

Poschinger Str. 5

Munich, DE-81679

Germany

  • University of Graz, Center for Accounting Research

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    • Tel: +43-316-380-6444
    • Fax: +43-316-380-9595
SCHOLARLY PAPERS

32

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6

CROSSREF CITATIONS

21

Scholarly Papers (32)

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1.

A Theory of Tax Avoidance -- Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model

CESifo Working Paper Series No. 4851
Number of pages: 43 Posted: 09 Jul 2014
Ralf Ewert and Rainer Niemann
University of Graz - Institute of Accounting and Auditing and University of Graz, Center for Accounting Research
Downloads 853 (43,203)
Citation 2

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tax avoidance, principal-agent theory, tax planning, multi-task models, corporate governance

2.

Taxation Under Uncertainty - Problems of Dynamic Programming and Contingent Claims Analysis in Real Option Theory

Number of pages: 29 Posted: 16 May 2002
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and Paderborn University
Downloads 450 (97,784)

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3.

Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals' Investment and Production Decisions

CESifo Working Paper Series No. 2020, Arqus Quantitative Tax Research Discussion Paper No. 27
Number of pages: 44 Posted: 22 Jun 2007
Jan Thomas Martini, Rainer Niemann and Dirk Simons
Bielefeld University - Department of Business Administration and Economics, University of Graz, Center for Accounting Research and University of Mannheim - Accounting and Taxation
Downloads 441 (100,102)
Citation 1

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capital budgeting, formula apportionment, international taxation, investment incentives, multinational groups, transfer pricing

4.

Costs, Benefits, and Tax-Induced Distortions of Stock Option Plans

Downloads 387 (116,783)
Citation 2

Costs, Benefits, and Tax-Induced Distortions of Stock Option Plans

Number of pages: 34 Posted: 11 Dec 2002
Rainer Niemann and Dirk Simons
University of Graz, Center for Accounting Research and University of Mannheim - Accounting and Taxation
Downloads 274 (167,843)

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Stock Options, Principal-agent, Taxation

Costs, Benefits, and Tax-Induced Distortions of Stock Option Plans

Number of pages: 21 Posted: 06 Jun 2004
Rainer Niemann and Dirk Simons
University of Graz, Center for Accounting Research and University of Mannheim - Accounting and Taxation
Downloads 113 (366,165)

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Mangerial Renumeration, Principal-Agent, Stock Options, Taxation

5.

Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria

Downloads 273 (169,933)

Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria

CESifo Working Paper Series No. 1506
Number of pages: 27 Posted: 08 Aug 2005
Rainer Niemann and Corinna Treisch
University of Graz, Center for Accounting Research and University of Duisburg-Essen - Dept. of Economics
Downloads 198 (229,998)

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group taxation, investment decisions, Monte Carlo simulations, international taxation, loss-offset rules

Group Taxation, Asymmetric Taxation, and Cross-Border Investment Incentives in Austria

Arqus Quantitative Tax Research Discussion Paper No. 1
Number of pages: 27 Posted: 25 Jun 2006
Rainer Niemann and Corinna Treisch
University of Graz, Center for Accounting Research and University of Duisburg-Essen - Dept. of Economics
Downloads 75 (478,005)

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6.

Does Capital Tax Uncertainty Delay Irreversible Risky Investment?

Downloads 271 (170,592)
Citation 2

Does Capital Tax Uncertainty Delay Irreversible Risky Investment?

WU International Taxation Research Paper Series No. 2016-05
Number of pages: 40 Posted: 23 Aug 2016
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and Paderborn University
Downloads 220 (208,613)
Citation 3

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property tax, capital tax, investment decisions, real options, timing flexibility, uncertainty

Does Capital Tax Uncertainty Delay Irreversible Risky Investment?

CESifo Working Paper Series No. 6046
Number of pages: 39 Posted: 10 Oct 2016
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and Paderborn University
Downloads 51 (577,952)

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property tax, capital tax, investment decisions, real options, timing, flexibility, uncertainty

7.

Tax Rate Uncertainty and Investment Behaviour

Number of pages: 31 Posted: 19 Sep 2001
Rainer Niemann
University of Graz, Center for Accounting Research
Downloads 260 (178,485)

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8.

Asymmetric Taxation and Cross-Border Investment Decisions

Number of pages: 36 Posted: 29 Jun 2004
Rainer Niemann
University of Graz, Center for Accounting Research
Downloads 241 (191,619)

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investment, asymmetric taxation, loss offset, loss carryforward, minimum tax

9.

The Impact of Tax Uncertainty on Irreversible Investment

CESifo Working Paper No. 2075, Arqus Quantitative Tax Research Discussion Paper No. 21
Number of pages: 24 Posted: 09 Aug 2007
Rainer Niemann
University of Graz, Center for Accounting Research
Downloads 209 (219,415)
Citation 1

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tax uncertainty, capital budgeting, real options, investment incentives

10.

Investment Effects of Wealth Taxes Under Uncertainty and Irreversibility

WU International Taxation Research Paper Series No. 2015 - 24
Number of pages: 49 Posted: 04 Nov 2015
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and Paderborn University
Downloads 171 (261,950)
Citation 1

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wealth tax, investment decisions, real options, timing flexibility, uncertainty, irreversibility

11.

Allowance for Shareholder Equity - Implementing a Neutral Corporate Income Tax in the European Union

Arqus Quantitative Tax Research Discussion Paper No. 34
Number of pages: 31 Posted: 20 May 2008
Rainer Niemann and Deborah Schanz
University of Graz, Center for Accounting Research and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 133 (321,320)

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13.

Management Incentives Under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting

Downloads 130 (328,831)
Citation 1

Management Incentives Under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting

CESifo Working Paper Series No. 4908
Number of pages: 52 Posted: 20 Aug 2014
Jan Thomas Martini, Rainer Niemann and Dirk Simons
Bielefeld University - Department of Business Administration and Economics, University of Graz, Center for Accounting Research and University of Mannheim - Accounting and Taxation
Downloads 76 (470,745)

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common consolidated corporate tax base, formula apportionment, managerial compensation, multi-jurisdictional entities, principal-agent-problem

Management Incentives Under Formula Apportionment – Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting

Arqus Quantitative Tax Research Discussion Paper No. 168
Number of pages: 54 Posted: 11 Jul 2014
Jan Thomas Martini, Rainer Niemann and Dirk Simons
Bielefeld University - Department of Business Administration and Economics, University of Graz, Center for Accounting Research and University of Mannheim - Accounting and Taxation
Downloads 54 (567,890)
Citation 1

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Common Consolidated Corporate Tax Base, Formula Apportionment, Managerial Compensation, Multi-Jurisdictional Entities, Principal-Agent-Problem

14.

Asymmetric Taxation and Performance-Based Incentive Contracts

CESifo Working Paper Series No. 3363
Number of pages: 27 Posted: 06 Mar 2011
Rainer Niemann
University of Graz, Center for Accounting Research
Downloads 125 (336,531)
Citation 1

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asymmetric taxation, loss-offset, principal-agent theory, corporate taxation, wage taxation

15.

The Rich Demystified - A Reply to Bach, Corneo, and Steiner (2008)

CESifo Working Paper Series No. 2478
Number of pages: 33 Posted: 03 Dec 2008
Martin Jacob, Rainer Niemann and Martin Weiss
WHU - Otto Beisheim School of Management, University of Graz, Center for Accounting Research and University of Tuebingen - Faculty of Economics and Business Administration
Downloads 113 (361,900)

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top incomes, income taxation, taxing the rich, comprehensive nominal tax rate

16.

Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful

CESifo Working Paper Series No. 3301
Number of pages: 31 Posted: 18 Jan 2011
Ralf Ewert and Rainer Niemann
University of Graz - Institute of Accounting and Auditing and University of Graz, Center for Accounting Research
Downloads 89 (424,285)
Citation 2

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limited liability, loss-offset, tax neutrality, risk taking

17.

Investment Effects of Wealth Taxes Under Uncertainty and Irreversiblity

CESifo Working Paper Series No. 5610
Number of pages: 48 Posted: 21 Dec 2015
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and Paderborn University
Downloads 88 (427,255)

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wealth tax, investment decisions, real options, timing flexibility, uncertainty, irreversibility

18.

Investment Effects of Capital Gains Taxation Under Simultaneous Investment and Abandonment Flexibility

Arqus Working Quantitative Tax Research Discussion Paper No. 77
Number of pages: 45 Posted: 12 Aug 2012
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and Paderborn University
Downloads 85 (439,277)
Citation 4

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capital gains tax, investment decisions, real options, tax paradox, timing flexibility, uncertainty

19.

Are Taxes and Risk Substitutional or Complementary Determinants of Entrepreneurial Investment Policy? (Steuern und Risiko als substitutionale oder komplementaere Determinanten unternehmerischer Investitionspolitik?)

Arqus Quantitative Tax Research Discussion Paper No. 51
Number of pages: 26 Posted: 26 Aug 2008 Last Revised: 13 Aug 2012
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and Paderborn University
Downloads 85 (439,277)

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risk-taking, taxes and investment decisions, uncertainty, real options

20.

Neutral and Equitable Taxation of Pensions as Capital Income

Number of pages: 24 Posted: 12 Jun 2002
Dirk Kiesewetter and Rainer Niemann
University of Würzburg and University of Graz, Center for Accounting Research
Downloads 80 (452,017)
Citation 1

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21.

Incentive Effects of Tax Transparency: Does Country-by-Country Reporting Call for Arbitration?

TRR 266 Accounting for Transparency Working Paper Series No. 93
Number of pages: 55 Posted: 27 Jul 2022 Last Revised: 30 Sep 2022
Jan Thomas Martini, Rainer Niemann, Dirk Simons and Dennis Voeller
Bielefeld University - Department of Business Administration and Economics, University of Graz, Center for Accounting Research, University of Mannheim - Accounting and Taxation and TBS Business School
Downloads 79 (455,238)

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BEPS, country-by-country reporting, double taxation, fiscal arbitration, profit shifting, tax avoidance, tax base allocation

22.

Can the Abolishment of the Austrian Local Business Tax Serve as a Model for Reforming the German Municipal Taxes? (Die Abschaffung Der Österreichischen Gewerbesteuer Als Vorbild Für Eine Reform Der Kommunalen Steuern in Deutschland?)

Arqus Quantitative Tax Research Discussion Paper No. 11
Number of pages: 39 Posted: 13 Mar 2007
Deborah Schanz and Rainer Niemann
Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and University of Graz, Center for Accounting Research
Downloads 79 (455,238)

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23.

Effects of German Reform of the Company Taxation 2008 and the Austrian Group Taxation on the Transnational Enterprise Acquisition (Auswirkungen der deutschen Unternehmensteuerreform 2008 und der oesterreichischen Gruppenbesteuerung auf den grenzueberschreitenden Unternehmenserwerb)

Number of pages: 33 Posted: 05 Sep 2008
André Bauer, Deborah Schanz, Rainer Niemann and Sebastian Schanz
University of Graz - School of Economics and Social Sciences, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management), University of Graz, Center for Accounting Research and University of Bielefeld
Downloads 78 (458,622)

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24.

The Impact of Taxation on International Assignment Decisions – A Principal-Agent Approach

CESifo Working Paper Series No. 4323
Number of pages: 35 Posted: 19 Jul 2013
Jan Thomas Martini and Rainer Niemann
Bielefeld University - Department of Business Administration and Economics and University of Graz, Center for Accounting Research
Downloads 77 (462,037)
Citation 1

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assignment, expatriates, international taxation, principal-agent model, LEN model

25.

Does Austrian Tax Law Encourage Lawsuits? An Empirical Analysis of the Tax Jurisdiction of the Austrian Supreme Administrative Court with Respect to Tax Rate, Tax Base, and Time Effects

Arqus Quantitative Tax Research Discussion Paper No. 40
Number of pages: 36 Posted: 22 May 2008 Last Revised: 24 Jul 2008
Rainer Niemann and Christoph Kastner
University of Graz, Center for Accounting Research and affiliation not provided to SSRN
Downloads 77 (462,037)

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Austrian tax law, tax compliance costs, tax simplification, tax rate effects, tax base effects, time effects

26.

The Effects of Periodic Taxation on International Investment and Repatriation Decisions

Arqus Quantitative Tax Research Discussion Paper No. 4
Number of pages: 35 Posted: 25 Jun 2006
Rainer Niemann
University of Graz, Center for Accounting Research
Downloads 72 (479,674)

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27.

Investor Taxation, Firm Heterogeneity and Capital Structure Choice

CESifo Working Paper Series No. 6098
Number of pages: 47 Posted: 09 Nov 2016
Magdalena Haring, Rainer Niemann and Silke Rünger
University of Graz, University of Graz, Center for Accounting Research and University of Graz
Downloads 65 (506,177)

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financing policy, debt ratio, tax benefit, firm ownership, firm heterogeneity

28.

Performance-Based Incentive Contracts under Asymmetric Taxation

Number of pages: 44 Posted: 26 Oct 2020 Last Revised: 11 Mar 2022
Rainer Niemann and Mariana Sailer
University of Graz, Center for Accounting Research and Vienna University of Economics and Business
Downloads 58 (535,151)

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performance-based remuneration, penalty contracts, asymmetric taxation, principal-agent model

29.

The Tax Advantages of Life Insurance Policies

Number of pages: 49 Posted: 09 Nov 2010 Last Revised: 20 Nov 2010
Rainer Niemann and Dirk Kiesewetter
University of Graz, Center for Accounting Research and University of Würzburg
Downloads 53 (557,876)

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30.

Do Taxes Explain Why Firms Rarely Use Penalty Remuneration Contracts?

Number of pages: 46 Posted: 29 Oct 2022
Rainer Niemann and Mariana Sailer
University of Graz, Center for Accounting Research and Vienna University of Economics and Business
Downloads 30 (688,050)

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bonus contracts, penalty contracts, asymmetric corporate taxation, progressive wage taxation

31.

Contributions and Pension Payments in a Decision-Neutral Income Tax

Number of pages: 26 Posted: 09 Nov 2010
Dirk Kiesewetter and Rainer Niemann
University of Würzburg and University of Graz, Center for Accounting Research
Downloads 24 (733,102)

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32.

Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation Under Simultaneous Investment and Abandonment Flexibility

European Accounting Review Forthcoming
Posted: 20 Feb 2012
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and Paderborn University

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capital gains tax, investment decisions, real options, timing flexibility, uncertainty, conservative accounting