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

467

SSRN CITATIONS

2

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: 83 Posted: 22 Apr 2022 Last Revised: 04 Jun 2023
Alma Mater Studiorum University of Bologna, WHU - Otto Beisheim School of Management, University of Navarra, IESE Business School and WHU - Otto Beisheim School of Management
Downloads 187 (285,917)
Citation 1

Abstract:

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

2.

The Effect of Limited Tax Loss Carryforwards on Corporate Investment

TRR 266 Accounting for Transparency Working Paper Series No. 95
Number of pages: 81 Posted: 28 Jul 2022 Last Revised: 13 Oct 2023
Lisa Hillmann and Martin Jacob
WHU - Otto Beisheim School of Management and University of Navarra, IESE Business School
Downloads 149 (347,285)
Citation 3

Abstract:

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

3.

Dividend Taxation and the Ownership Structure of Private Firms

Journal of Corporate Finance, forthcoming
Number of pages: 58 Posted: 19 Oct 2020 Last Revised: 06 Feb 2023
Lisa Hillmann
WHU - Otto Beisheim School of Management
Downloads 131 (384,139)

Abstract:

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