Lisa Hillmann

WHU - Otto Beisheim School of Management

Assistant Professor of Financial Accounting and Business Taxation

Burgplatz 2

Vallendar, 56179

Germany

  • WHU - Otto Beisheim School of Management

SCHOLARLY PAPERS

5

DOWNLOADS

674

TOTAL CITATIONS

4

Scholarly Papers (5)

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1.

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

TRR 266 Accounting for Transparency Working Paper Series No. 80, Forthcoming in the Journal of Accounting and Economics
Number of pages: 89 Posted: 22 Apr 2022 Last Revised: 26 Nov 2024
Antonio De Vito, Lisa Hillmann, Martin Jacob and Robert Vossebürger
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 257 (242,134)
Citation 1

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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, Forthcoming in the Journal of Accounting and Economics
Number of pages: 87 Posted: 28 Jul 2022 Last Revised: 19 Nov 2024
Lisa Hillmann and Martin Jacob
WHU - Otto Beisheim School of Management and University of Navarra, IESE Business School
Downloads 249 (249,990)
Citation 3

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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 160 (375,561)

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

4.

Do consumers (have to) pay for ESG?

Number of pages: 49
Lisa Hillmann, Martin Jacob, Gaizka Ormazabal and Robert A. Raney
WHU - Otto Beisheim School of Management, University of Navarra, IESE Business School, University of Navarra, IESE Business School and IESE Business School
Downloads 8

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ESG outcomes, consumer reactions, consumer prices, climate action

5.

The Real Effects of Interest Limitation Rules: Evidence from M&A Investments

Posted: 09 Jan 2025
Eliezer M. Fich, Lisa Hillmann, Johanna Kling and Barbara Stage
Drexel University - Department of Finance, WHU - Otto Beisheim School of Management, WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management

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Interest limitation rules, Real Effects, Tax avoidance, Debt financing, Mergers and Acquisitions