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

SCHOLARLY PAPERS

33

DOWNLOADS
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6,290

SSRN CITATIONS
Rank 19,376

SSRN RANKINGS

Top 19,376

in Total Papers Citations

17

CROSSREF CITATIONS

52

Scholarly Papers (33)

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 925 (48,043)
Citation 4

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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 480 (111,859)

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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 457 (118,459)
Citation 1

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

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 287 (196,820)

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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 126 (414,952)

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Mangerial Renumeration, Principal-Agent, Stock Options, Taxation

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 258 (219,271)
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 67 (630,839)

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

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 219 (257,424)

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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 89 (532,621)
Citation 19

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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 278 (204,532)

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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 273 (208,338)

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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 225 (251,891)
Citation 2

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tax uncertainty, capital budgeting, real options, investment incentives

10.

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: 39 Posted: 27 Jul 2022 Last Revised: 16 Jan 2024
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 197 (284,783)

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

11.

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 193 (290,118)
Citation 1

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

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 95 (510,527)

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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 72 (606,122)
Citation 1

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

13.

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 163 (336,470)
Citation 1

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15.

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 142 (376,857)
Citation 2

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

16.

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
University of Navarra, IESE Business School, University of Graz, Center for Accounting Research and University of Tuebingen - Faculty of Economics and Business Administration
Downloads 125 (416,020)

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

17.

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 120 (428,886)
Citation 4

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

18.

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 116 (439,888)
Citation 1

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

19.

Is the Inheritance and Gift Tax a Reasonable Alternative for the Net Wealth Tax?: A Legal and Economic Analysis Across OECD Countries

Intertax Volume 50, Issue 6 & 7
Number of pages: 9 Posted: 19 Jun 2023
Anna-Maria Anderwald and Rainer Niemann
University of Graz and University of Graz, Center for Accounting Research
Downloads 105 (473,206)

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Wealth tax, gift tax, inheritance tax, wealth-related tax, valuation, enforcement, compliance cost, redistribution, international comparison, competitive advantage

20.

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 105 (473,206)
Citation 5

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

21.

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 103 (479,793)

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

22.

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 99 (492,772)

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

23.

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 96 (502,852)
Citation 1

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24.

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
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 95 (506,302)

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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 94 (509,752)

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

26.

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 92 (516,697)

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27.

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 85 (542,693)

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

28.

Do Taxes Explain Why Firms Rarely Use Performance-Based Malus Contracts?

Journal of International Accounting, Auditing and Taxation
Number of pages: 57 Posted: 29 Oct 2022 Last Revised: 29 Jun 2023
Rainer Niemann and Mariana Sailer
University of Graz, Center for Accounting Research and Vienna University of Economics and Business
Downloads 84 (546,623)

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

29.

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 84 (546,623)

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30.

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 81 (558,747)

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

31.

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 73 (592,965)

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32.

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 44 (753,284)

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33.

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