Dirk Kiesewetter

University of Würzburg

Sanderring 2

Würzburg, D-97070

Germany

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 24,804

SSRN RANKINGS

Top 24,804

in Total Papers Downloads

1,976

SSRN CITATIONS
Rank 44,357

SSRN RANKINGS

Top 44,357

in Total Papers Citations

0

CROSSREF CITATIONS

12

Scholarly Papers (20)

1.

Tax Perception - An Empirical Survey

Arqus Discussion Paper No. 99
Number of pages: 44 Posted: 13 Nov 2010 Last Revised: 20 Nov 2010
Free University of Berlin, University of Würzburg, Leibniz Universität Hannover, Free University of Berlin (FUB) and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 464 (63,515)
Citation 4

Abstract:

Loading...

taxation, tax perception, literature survey

2.

Strong Corporate Governance Drives Tax Avoidance – Evidence from Germany using a Regression Discontinuity Design

Number of pages: 36 Posted: 24 Apr 2017 Last Revised: 19 Apr 2018
Dirk Kiesewetter and Johannes Manthey
University of Würzburg and University of Würzburg
Downloads 411 (73,608)

Abstract:

Loading...

Tax Avoidance, Corporate Governance, RDD, Regression Discontinuity Design

3.

It's All About Tax Rates: An Empirical Study of Tax Perception

Arqus Discussion Paper No. 106
Number of pages: 42 Posted: 13 Nov 2010 Last Revised: 22 Nov 2010
Leibniz Universität Hannover, Leibniz Universität Hannover, Free University of Berlin (FUB), University of Würzburg and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 205 (154,382)
Citation 1

Abstract:

Loading...

Behavioral public finance, Decision heuristics, Framing effects, Perceived tax burden, Tax-cut-cum-base-broadening,Tax complexity, Tax illusion

4.

Can Formula Apportionment Really Prevent Multinational Enterprises from Profit Shifting? – The Role of Asset Valuation, Intragroup Debt, and Leases

arqus Discussion Paper No. 175
Number of pages: 37 Posted: 21 Oct 2014
Dirk Kiesewetter, Tobias Steigenberger and Matthias Stier
University of Würzburg, University of Würzburg and University of Würzburg
Downloads 126 (233,672)
Citation 3

Abstract:

Loading...

Effective Tax Rate, CCCTB, Formula Apportionment, Tax Planning, Profit Shifting, Debt Financing, Leasing

5.

Effects of a Flat Rate Tax on Investment Decisions and Capital Structure of Companies

Tübinger Diskussionsbeitrag Nr. 278
Number of pages: 27 Posted: 09 Nov 2010
Dirk Kiesewetter and Andreas Lachmund
University of Würzburg and affiliation not provided to SSRN
Downloads 125 (235,075)

Abstract:

Loading...

Affective Reactions Influence Investment Decisions: Evidence from a Laboratory Experiment With Taxation

arqus Discussion Paper No. 160
Number of pages: 28 Posted: 13 Jun 2014
Ludwig Maximilian University of Munich (LMU) - Munich Graduate School of Economics (MGSE), University of Würzburg, University of Würzburg and Free University of Berlin
Downloads 48 (417,596)

Abstract:

Loading...

decision making; risk taking behavior; behavioral taxation; distorting taxation; affect; valence

Affective Reactions Influence Investment Decisions: Evidence from a Laboratory Experiment with Taxation

Number of pages: 26 Posted: 14 May 2014
Ludwig Maximilian University of Munich (LMU) - Munich Graduate School of Economics (MGSE), University of Würzburg, University of Würzburg and Free University of Berlin
Downloads 40 (450,363)

Abstract:

Loading...

decision making; risk taking behavior; behavioral taxation; distorting taxation; affect; valence

7.

The Influence of Tax Labeling and Tax Earmarking on the Willingness to Contribute – A Conjoint Analysis

Schmalenbach Business Review, Vol. 65, October 2013, pp. 359-377
Number of pages: 19 Posted: 15 Oct 2013
Free University of Berlin (FUB), Free University of Berlin (FUB), Leibniz Universität Hannover, University of Würzburg and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 88 (299,139)

Abstract:

Loading...

Behavioral Taxation, Conjoint Analysis, Tax Earmarking, Tax Labeling

8.

Neutral and Equitable Taxation of Pensions as Capital Income

CESifo Working Paper Series No. 706
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 72 (336,806)

Abstract:

Loading...

9.

Intrinsic and Extrinsic Effects on Behavioral Tax Biases in Risky Investment Decisions

Number of pages: 36 Posted: 12 Nov 2015
Martin Fochmann, Kristina Hemmerich and Dirk Kiesewetter
Free University of Berlin, University of Würzburg and University of Würzburg
Downloads 61 (367,636)

Abstract:

Loading...

Tax Perception, Behavioral Taxation, Risk Taking Behavior, Tax Complexity, Tax Salience, Affect and Cognition, Experimental Economics

10.
Downloads 60 (370,657)

Abstract:

Loading...

11.
Downloads 59 (373,700)

Abstract:

Loading...

12.

Investment Decisions and the Preferred Taxation of Retained Earnings After the German Income Tax Reform 2008

Number of pages: 57 Posted: 09 Oct 2010 Last Revised: 20 Nov 2010
Dominik Rumpf, Dirk Kiesewetter and Maik Dietrich
University of Würzburg, University of Würzburg and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 46 (417,627)

Abstract:

Loading...

Capital budgeting, tax planning, German income tax reform 2008, preferred taxation of retained earnings in partnerships and sole proprietorships

Who Has Really Paid for the Reconstruction of East Germany? Expected and Realized Returns on Real Estate Investments in East and West Germany in the 1990s

BuR Business Research Journal, Vol. 2, No. 1, May 2009
Number of pages: 27 Posted: 23 Mar 2010
Dirk Kiesewetter, Tina Bensemann and Kristin Schönemann
University of Würzburg, Otto-von-Guericke-Universität Magdeburg and University of Würzburg - Business Administration & Economics
Downloads 31 (493,163)

Abstract:

Loading...

real-estate investment, after-tax return on investment, tax subsidies, Assisted Area Law (Fördergebietsgesetz), empirical study, income tax reduction, loss offset, special depreciation, return on equity capital (ROE), property prices

Who Has Really Paid for the Reconstruction of East Germany? Expected and Realized Returns on Real Estate Investments in East and West Germany in the 1990s

FEMM (Faculty of Economics and Management Magdeburg) Working Paper No. 7
Number of pages: 27 Posted: 09 Oct 2010 Last Revised: 20 Nov 2010
Tina Bensemann and Dirk Kiesewetter
Otto-von-Guericke-Universität Magdeburg and University of Würzburg
Downloads 15 (594,856)
Citation 2

Abstract:

Loading...

14.

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 44 (425,145)

Abstract:

Loading...

15.

The Name Game for Contributions – Influence of Labeling and Earmarking on the Perceived Tax Burden

Freie Universität Berlin, School of Business & Economics Discussion Paper No. 2010/12
Number of pages: 30 Posted: 16 Feb 2012
Free University of Berlin (FUB), Free University of Berlin (FUB), Leibniz Universität Hannover, University of Würzburg and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 40 (441,019)
Citation 2

Abstract:

Loading...

Tax Labeling, Tax Earmarking, Perceived Tax Burden, Behavioral Taxation, Non Rational

16.

Tax Benefits from Employer-Sponsored Pension Plans

Number of pages: 49 Posted: 09 Nov 2010 Last Revised: 20 Nov 2010
Marcel Brassat and Dirk Kiesewetter
affiliation not provided to SSRN and University of Würzburg
Downloads 23 (524,103)

Abstract:

Loading...

17.

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 17 (560,525)

Abstract:

Loading...

18.

Net Wage Illusion in a Real‐Effort Experiment

The Scandinavian Journal of Economics, Vol. 115, Issue 2, pp. 476-484, 2013
Number of pages: 9 Posted: 11 Apr 2013
Free University of Berlin, Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration, Leibniz Universität Hannover, Free University of Berlin (FUB) and University of Würzburg
Downloads 1 (675,839)
  • Add to Cart

Abstract:

Loading...

Behavioral economics, experimental economics, income taxation, tax perception

19.

The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions

Journal of Institutional and Theoretical Economics, Vol. 168, Issue 3, 519-546
Posted: 14 May 2014
Martin Fochmann, Dirk Kiesewetter and Abdolkarim Sadrieh
Free University of Berlin, University of Würzburg and University of Magdeburg

Abstract:

Loading...

tax perception, risk-taking behavior, distorting taxation

20.

Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation

Journal of Economic Behavior and Organization, Vol. 81, No. 1, 2012
Posted: 16 Oct 2010 Last Revised: 13 May 2014
Martin Fochmann, Dirk Kiesewetter and Abdolkarim Sadrieh
Free University of Berlin, University of Würzburg and University of Magdeburg

Abstract:

Loading...

Risk-Taking Behavior, Distorting Taxation, Tax Perception