Johannes Voget

University of Mannheim - Accounting and Taxation

Professor of Business Administration, Taxation & Finance, Chair of Taxation and Finance

Mannheim, 68131

Germany

SCHOLARLY PAPERS

19

DOWNLOADS
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Top 22,316

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3,246

SSRN CITATIONS
Rank 8,346

SSRN RANKINGS

Top 8,346

in Total Papers Citations

46

CROSSREF CITATIONS

108

Scholarly Papers (19)

Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity

CESifo Working Paper Series No. 5738
Number of pages: 27 Posted: 08 Mar 2016
Walter Eucken Institute, University of Tuebingen - Faculty of Economics and Business Administration, University of Mannheim - Department of Business Administration and Taxation, Norwegian School of Economics (NHH) and University of Mannheim - Accounting and Taxation
Downloads 217 (196,120)
Citation 2

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corporate taxation, M&A, capital gains tax, lock-in effect

Corporate Capital Gains Taxation and Acquisition Activity

ZEW - Centre for European Economic Research Discussion Paper No. 16-007
Number of pages: 64 Posted: 09 Apr 2016 Last Revised: 11 Apr 2019
Walter Eucken Institute, University of Tübingen, University of Mannheim - Department of Business Administration and Taxation, Norwegian School of Economics (NHH) and University of Mannheim - Accounting and Taxation
Downloads 154 (265,290)
Citation 6

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Corporate taxation, M&A, capital gains tax, lock-in effect

2.

The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries

WU International Taxation Research Paper Series No. 2020-03, TRR 266 Accounting for Transparency Working Paper Series No. 13
Number of pages: 60 Posted: 28 Jan 2020 Last Revised: 30 Apr 2021
Paderborn University, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management), Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management), Paderborn University and University of Mannheim - Accounting and Taxation
Downloads 308 (138,859)

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Corporate Taxation, Tax Complexity, Foreign Direct Investments, Location Choice, Multinational Corporations

3.

The German Business Panel: Evidence on Accounting and Business Taxation

TRR 266 Accounting for Transparency Working Paper Series No. 46
Number of pages: 149 Posted: 03 Feb 2021 Last Revised: 02 Aug 2022
University of Mannheim - Accounting and Taxation, University of Mannheim, University of Mannheim, University of Mannheim - Accounting and Taxation and University of Mannheim - Accounting and Taxation
Downloads 298 (143,691)

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COVID-19, Crisis, Firm survey data, German Business Panel, Survey design, VAT

Effects of Territorial and Worldwide Corporation Tax Systems on Outbound M&As

ZEW - Centre for European Economic Research Discussion Paper No. 13-088
Number of pages: 34 Posted: 07 Nov 2013
Walter Eucken Institute, University of Tübingen, German Council of Economic Experts, University of Mannheim - Department of Business Administration and Taxation and University of Mannheim - Accounting and Taxation
Downloads 183 (228,969)
Citation 9

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International taxation, ownership neutrality, cross-border M&As, repatriation taxes

Effects of Territorial and Worldwide Corporation Tax Systems on Outbound M&As

CESifo Working Paper Series No. 4455
Number of pages: 31 Posted: 13 Nov 2013
Walter Eucken Institute, University of Tübingen, German Council of Economic Experts, University of Mannheim - Department of Business Administration and Taxation and University of Mannheim - Accounting and Taxation
Downloads 105 (356,054)
Citation 1

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international mergers and acquisitions, business taxation, repatriation taxes, ownership neutrality

International Taxation and Takeover Premiums in Cross-Border M&As

Number of pages: 46 Posted: 07 Feb 2008
Harry Huizinga, Johannes Voget and Wolf Wagner
Tilburg University - Center for Economic Research (CentER), University of Mannheim - Accounting and Taxation and Erasmus University Rotterdam (EUR)
Downloads 235 (181,596)
Citation 8

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international taxation, takeover premiums

International Taxation and Takeover Premiums in Cross-Border M&As

CEPR Discussion Paper No. DP7182
Number of pages: 58 Posted: 11 Mar 2009
Harry Huizinga, Johannes Voget and Wolf Wagner
Tilburg University - Center for Economic Research (CentER), University of Mannheim - Accounting and Taxation and Erasmus University Rotterdam (EUR)
Downloads 6 (864,155)
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international taxation, takeover premiums

6.
Downloads 238 (179,909)
Citation 16

International Taxation and Cross-Border Banking

European Banking Center Discussion Paper No. 2011-015, CentER Working Paper No. 2011-066
Number of pages: 38 Posted: 10 Jun 2011
Harry Huizinga, Johannes Voget and Wolf Wagner
Tilburg University - Center for Economic Research (CentER), University of Mannheim - Accounting and Taxation and Erasmus University Rotterdam (EUR)
Downloads 218 (195,320)
Citation 3

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Cross-border banking, International taxation, Interest margins

International Taxation and Cross-Border Banking

NBER Working Paper No. w18483
Number of pages: 40 Posted: 08 Nov 2012 Last Revised: 02 Jan 2022
Harry Huizinga, Johannes Voget and Wolf Wagner
Tilburg University - Center for Economic Research (CentER), University of Mannheim - Accounting and Taxation and Erasmus University Rotterdam (EUR)
Downloads 17 (751,911)
Citation 1

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International Taxation and Cross-Border Banking

CEPR Discussion Paper No. DP8436
Number of pages: 40 Posted: 16 Jun 2011
Harry Huizinga, Johannes Voget and Wolf Wagner
Tilburg University - Center for Economic Research (CentER), University of Mannheim - Accounting and Taxation and Erasmus University Rotterdam (EUR)
Downloads 3 (900,972)
Citation 4
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Cross-border banking, Interest margins, International taxation

7.

Cross-Border Effects of R&D Tax Incentives

Number of pages: 54 Posted: 20 Nov 2019 Last Revised: 27 Apr 2021
Ruhr University of Bochum, Ruhr University of Bochum, Ludwig Maximilian University of Munich (LMU) - Center for Economic Studies (CES), Norwegian School of Economics (NHH) and University of Mannheim - Accounting and Taxation
Downloads 236 (181,339)
Citation 3

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R&D tax incentives, R&D investment, multinational firms

8.

Corporate Taxation and Location of Intangible Assets: Patents vs. Trademarks

ZEW - Centre for European Economic Research Discussion Paper No. 16-015
Number of pages: 33 Posted: 24 Mar 2016
Olena Dudar and Johannes Voget
ZEW – Leibniz Centre for European Economic Research and University of Mannheim - Accounting and Taxation
Downloads 225 (189,647)
Citation 2

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intangible assets; patent; trademark; tax planning; corporate taxation

9.

The Impact of Taxes on Bilateral Royalty Flows

ZEW - Centre for European Economic Research Discussion Paper No. 15-052
Number of pages: 31 Posted: 12 Aug 2015
Olena Dudar, Christoph Spengel and Johannes Voget
ZEW – Leibniz Centre for European Economic Research, Centre for European Economic Research (ZEW) and University of Mannheim - Accounting and Taxation
Downloads 198 (213,609)
Citation 9

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royalty, intangible assets, tax planning, corporate taxation

10.

Increasing Tax Transparency: Investor Reactions to the Country-by-Country Reporting Requirement for EU Financial Institutions

ZEW - Centre for European Economic Research Discussion Paper No. 18-019
Number of pages: 37 Posted: 20 Apr 2018
Centre for European Economic Research (ZEW), University of Mannheim, ZEW – Leibniz Centre for European Economic Research, University of Mannheim and University of Mannheim - Accounting and Taxation
Downloads 182 (230,006)
Citation 9

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Tax Avoidance, Profit Shifting, Country-by-Country Reporting, Financial Institutions, Market Reaction

How Do Taxes Affect the Trading Behavior of Private Investors? Evidence From Individual Portfolio Data

Number of pages: 67 Posted: 17 Apr 2020 Last Revised: 01 Jun 2021
ZEW – Leibniz Centre for European Economic Research, University of Mannheim, Technische Universität München (TUM) - TUM School of Management and University of Mannheim - Accounting and Taxation
Downloads 110 (342,599)
Citation 1

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How do Taxes Affect the Trading Behavior of Private Investors? Evidence from Individual Portfolio Data

ZEW - Centre for European Economic Research Discussion Paper No. 20-047
Number of pages: 83 Posted: 14 Oct 2020
ZEW – Leibniz Centre for European Economic Research, University of Mannheim, University of Mannheim - Accounting and Taxation and Technische Universität München (TUM) - TUM School of Management
Downloads 50 (534,364)
Citation 1

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Taxation, Capital-gains, Private investors, Trading Behavior, Disposition Effect

Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases

Number of pages: 36 Posted: 11 Aug 2012
Harry Huizinga, Johannes Voget and Wolf Wagner
Tilburg University - Center for Economic Research (CentER), University of Mannheim - Accounting and Taxation and Erasmus University Rotterdam (EUR)
Downloads 130 (303,356)
Citation 1

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Capital gains taxation, Cost of capital, International takeovers, Takeover premium

Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases

CEPR Discussion Paper No. DP9151
Number of pages: 38 Posted: 02 Oct 2012
Harry Huizinga, Johannes Voget and Wolf Wagner
Tilburg University - Center for Economic Research (CentER), University of Mannheim - Accounting and Taxation and Erasmus University Rotterdam (EUR)
Downloads 2 (915,750)
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Capital gains taxation, Cost of capital, International takeovers, Takeover premium

13.

Can European Banks’ Country-by-Country Reports Reveal Profit Shifting? An Analysis of the Information Content of EU Banks’ Disclosures

ZEW - Centre for European Economic Research Discussion Paper No. 19-042, 10/2019, TRR 266 Accounting for Transparency Working Paper Series No. 19
Number of pages: 76 Posted: 22 Oct 2019 Last Revised: 30 Apr 2021
Centre for European Economic Research (ZEW), ZEW – Leibniz Centre for European Economic Research, University of Mannheim and University of Mannheim - Accounting and Taxation
Downloads 124 (314,824)
Citation 4

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Tax Avoidance; Profit Shifting; Country-by-Country Reporting; Public Disclosure; Tax Transparency; Financial Institutions; Database

14.

Tax Complexity and Foreign Direct Investment

Number of pages: 23 Posted: 13 Oct 2017
Cornelius Mueller and Johannes Voget
University of Mannheim and University of Mannheim - Accounting and Taxation
Downloads 106 (351,353)

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FDI, location choice, tax complexity

15.

International Taxation and Productivity Effects of M&As

Number of pages: 51 Posted: 09 Mar 2017 Last Revised: 04 Feb 2021
Maximilian Todtenhaupt and Johannes Voget
Norwegian School of Economics (NHH) and University of Mannheim - Accounting and Taxation
Downloads 71 (444,164)

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M&A, productivity, international taxation

16.

International Taxation and the Direction and Volume of Cross-Border M&As

CEPR Discussion Paper No. 5974
Number of pages: 60 Posted: 07 Jan 2007
Harry Huizinga and Johannes Voget
Tilburg University - Center for Economic Research (CentER) and University of Mannheim - Accounting and Taxation
Downloads 33 (611,968)
Citation 9
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International taxation, mergers and acquisitions

17.

International Taxation and Productivity Effects of M&As

CESifo Working Paper No. 8967
Number of pages: 53 Posted: 31 Mar 2021
Maximilian Todtenhaupt and Johannes Voget
Norwegian School of Economics (NHH) and University of Mannheim - Accounting and Taxation
Downloads 20 (702,672)
Citation 1

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Taxation and the External Wealth of Nations: Evidence from Bilateral Portfolio Holdings

CentER Discussion Paper Series No. 2019-029
Number of pages: 53 Posted: 11 Nov 2019
Tilburg University - Center for Economic Research (CentER), Norwegian School of Economics (NHH), University of Mannheim - Accounting and Taxation and Erasmus University Rotterdam (EUR)
Downloads 15 (770,410)

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Asset allocation; Capital income taxation; Foreign portfolio investment

Taxation and the External Wealth of Nations: Evidence from Bilateral Portfolio Holdings

CEPR Discussion Paper No. DP14096
Number of pages: 55 Posted: 15 Nov 2019
Tilburg University - Center for Economic Research (CentER), Norwegian School of Economics (NHH), University of Mannheim - Accounting and Taxation and Erasmus University Rotterdam (EUR)
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asset allocation, Capital income taxation, Foreign portfolio investment

19.

The Impact of Intangible Assets’ Mobility on Intangibles Location and Income Shifting: Trademarks vs. Patents

Number of pages: 53
Cinthia Valle Ruiz and Johannes Voget
Catholic University of Lille - IESEG School of Management and University of Mannheim - Accounting and Taxation
Downloads 0

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intangible assets, patents, trademarks, tax planning, income shifting