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Drahomir Klimsa

European University Viadrina

Post Box 1786

15207 Frankfurt (Oder)

Germany

  • European University Viadrina

SCHOLARLY PAPERS

4

DOWNLOADS

538

TOTAL CITATIONS

1

Scholarly Papers (4)

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1.

"Will You Marry Me"...in December? Tax-Induced Wedding Date Shifting and Mismatching in Long-Term Relationships

Number of pages: 70 Posted: 10 Apr 2019 Last Revised: 10 Sep 2025
Drahomir Klimsa, Kerstin Roeder and Robert Ullmann
European University Viadrina, University of Augsburg and University of Augsburg
Downloads 245

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marriage tax benefit, mismatching, long-term relationships, timing of weddings, administrative data, Germany JEL Classification: J12, H24, H31, K34

2.

How (Not) to Tax Sunshine: Investment Responses to Tax Compliance Costs on Non-Commercial Rooftop Photovoltaic Systems

Number of pages: 34 Posted: 13 Dec 2024 Last Revised: 20 Mar 2026
Drahomir Klimsa, Sofie Luitz, Mario Rieger and Robert Ullmann
European University Viadrina, University of Augsburg, University of Augsburg and University of Augsburg
Downloads 124
Citation 1

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taxation, renewable energy, sustainability, photovoltaic systems JEL Classification: H20

3.

Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate

Downloads 97

Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate

Number of pages: 68 Posted: 22 May 2023 Last Revised: 18 Sep 2025
William Boning, Drahomir Klimsa, Joel B. Slemrod and Robert Ullmann
U.S. Department of the Treasury, European University Viadrina, University of Michigan, Stephen M. Ross School of Business and University of Augsburg
Downloads 76

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profit shifting, minimum tax rate, tax competition, tax havens JEL Classification: H26, H32, H71

Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate

NBER Working Paper No. w31225
Number of pages: 56 Posted: 15 May 2023 Last Revised: 29 May 2023
William Boning, Drahomir Klimsa, Joel B. Slemrod and Robert Ullmann
U.S. Department of the Treasury, European University Viadrina, University of Michigan, Stephen M. Ross School of Business and University of Augsburg
Downloads 21

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4.

Unexpected Tax Refunds and Capital Market Efficiency: Evidence From the German Nuclear Fuel Tax

Economics Letters, Vol. 235 (2024) 111553
Number of pages: 6 Posted: 13 Feb 2024
Drahomir Klimsa, Mario Rieger and Robert Ullmann
European University Viadrina, University of Augsburg and University of Augsburg
Downloads 72

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Capital markets, Market efficiency, Tax refunds