Max Pflitsch

University of Cologne

Albertus-Magnus-Platz

WiSo-Gebäude

Cologne, 50923

Germany

http://www.steuer.uni-koeln.de/

SCHOLARLY PAPERS

3

DOWNLOADS

518

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (3)

1.

Earnings Management around the Tax Cuts and Jobs Act of 2017

Number of pages: 50 Posted: 27 Jan 2021 Last Revised: 28 Apr 2021
Dan Lynch, Max Pflitsch and Michael W. Stich
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Cologne and Technische Universität München (TUM)
Downloads 347 (109,507)

Abstract:

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Tax Cuts and Jobs Act (TCJA), tax reform, income shifting, tax avoidance, real earnings management, accrual-based earnings management.

2.

Cross-border Effects of a Major Tax Reform - Evidence from the European Stock Market

Number of pages: 46 Posted: 19 Apr 2019 Last Revised: 02 Dec 2020
Michael Overesch and Max Pflitsch
Universität zu Köln and University of Cologne
Downloads 142 (255,833)
Citation 2

Abstract:

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U.S. tax reform, stock returns, event study, cross-border effects, international competition

3.

The Effects of the U.S. Tax Reform on Investments in Low-Tax Jurisdictions – Evidence from Cross-Border M&As

Number of pages: 32 Posted: 28 Sep 2021 Last Revised: 29 Sep 2021
Mathias Dunker, Max Pflitsch and Michael Overesch
University of Cologne - Department of Accounting, University of Cologne and Universität zu Köln
Downloads 29 (588,559)

Abstract:

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Cross-Border M&As, U.S. Tax Reform, International Taxation, Global Intangible Low-Taxed Income