Lisa Hillmann

WHU - Otto Beisheim School of Management

Assistant Professor of Financial Accounting and Business Taxation

Burgplatz 2

Vallendar, 56179

Germany

SCHOLARLY PAPERS

3

DOWNLOADS

264

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (3)

1.

Do Personal Income Taxes Affect Corporate Tax-motivated Profit Shifting?

TRR 266 Accounting for Transparency Working Paper Series No. 80
Number of pages: 60 Posted: 22 Apr 2022
Alma Mater Studiorum University of Bologna, WHU - Otto Beisheim School of Management, WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 103 (386,630)

Abstract:

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Personal income taxes, profit shifting, corporate income taxes, anti-tax avoidance rules

2.

Dividend Taxation and the Ownership Structure of Private Firms

Number of pages: 52 Posted: 19 Oct 2020 Last Revised: 15 Dec 2021
Lisa Hillmann
WHU - Otto Beisheim School of Management
Downloads 97 (402,277)

Abstract:

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dividend taxation, closely held corporations, private firms, minority shareholders, corporate shareholders

3.

The Effect of Limited Tax Loss Carryforwards on Corporate Investment

TRR 266 Accounting for Transparency Working Paper Series No. 95
Number of pages: 68 Posted: 28 Jul 2022 Last Revised: 06 Sep 2022
Lisa Hillmann and Martin Jacob
WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 64 (511,347)

Abstract:

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Corporate investment, tax loss carryforward, corporate taxation, tax policy