Hans-Peter Huber

Humboldt University of Berlin - School of Business and Economics

Spandauer Str. 1

Berlin, D-10099

Germany

  • Humboldt University of Berlin - School of Business and Economics

SCHOLARLY PAPERS

5

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734

SSRN CITATIONS

5

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Scholarly Papers (5)

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1.

Tax Misperception and Its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model

TRR 266 Accounting for Transparency Working Paper Series No. 39, WU International Taxation Research Paper Series No. 2020-13
Number of pages: 85 Posted: 23 Sep 2020 Last Revised: 30 Apr 2021
Kay Blaufus, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth and Caren Sureth-Sloane
Leibniz Universität Hannover, Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin and Paderborn University
Downloads 300 (168,881)
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Behavioral Taxation, Business Taxation, Misperception, Real Effects, Tax Perception, Tax Policy

2.

Firms' Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects

TRR 266 Accounting for Transparency Working Paper Series No. 108, WU International Taxation Research Paper Series No. 2022-12
Number of pages: 66 Posted: 13 Dec 2022 Last Revised: 11 Jan 2023
Martin Fochmann, Vanessa Heinemann-Heile, Ralf Maiterth, Hans-Peter Huber and Caren Sureth-Sloane
Free University of Berlin, Paderborn University, Humboldt University of Berlin, Humboldt University of Berlin - School of Business and Economics and Paderborn University
Downloads 137 (345,916)

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Tax Misperception, Business Taxation, Survey, Tax Policy

3.

(Mathematical) Complexity and Preferences for Taxation: The Case of Wealth Taxation

TRR 266 Accounting for Transparency Working Paper Series No. 54
Number of pages: 54 Posted: 01 Jul 2021 Last Revised: 25 Sep 2022
Malte Chirvi, Hans-Peter Huber and Cornelius Schneider
Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin - School of Business and Economics and University of Mannheim - Department of Economics
Downloads 124 (372,997)

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Wealth taxation, Tax preferences, Misconception, Misperception, Randomized experiment

4.

Steuerbelastung Deutscher Kapitalgesellschaften Von Lediglich 20 % - Fakt Oder Fake News? (Effective Tax Rates of German Corporations of Only 20% - Fact or Fake News?)

TRR 266 Accounting for Transparency Working Paper Series No. 6
Number of pages: 38 Posted: 22 Jun 2021 Last Revised: 03 Aug 2022
Hans-Peter Huber and Ralf Maiterth
Humboldt University of Berlin - School of Business and Economics and Humboldt University of Berlin
Downloads 95 (450,248)

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Effektive Steuerquoten, Unternehmenssteuerbelastung, Steuervermeidung, Steuerplanung, Multinational Enterprises, Deutschland

5.

Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)

TRR 266 Accounting for Transparency Working Paper Series No. 100
Number of pages: 41 Posted: 06 Sep 2022
Martin Fochmann, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth and Caren Sureth-Sloane
Free University of Berlin, Paderborn University, Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin and Paderborn University
Downloads 78 (507,951)

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