Deborah Schanz

Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)

Head of the Institute for Taxation and Accounting

Ludwigstr. 28 RG IV

Munich, Bavaria 80539

Germany

http://www.en.steuern.bwl.uni-muenchen.de/index.html

SCHOLARLY PAPERS

26

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Top 22,717

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16

CROSSREF CITATIONS

28

Scholarly Papers (26)

1.

The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity

TRR 266 Accounting for Transparency Working Paper Series No. 5, WU International Taxation Research Paper Series No. 2019-06
Number of pages: 84 Posted: 16 Sep 2020 Last Revised: 06 Jul 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) and Paderborn University
Downloads 581 (59,138)
Citation 12

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business taxation, cross-country survey, multinational corporations, tax complexity, tax complexity index, tax consultants

2.

Corporate Income Tax Challenges Arising From Digitalised Business Models

Number of pages: 44 Posted: 01 Apr 2019 Last Revised: 04 Apr 2019
Georg Bauer, Jil Fritz, Deborah Schanz and Michael Sixt
Ludwig Maximilian University of Munich (LMU), Ludwig Maximilian University of Munich (LMU), Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and Ludwig Maximilian University of Munich (LMU)
Downloads 496 (72,119)
Citation 1

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digitalised economy, BEPS, value creation, digitalised business models, tax challenges

What Are the Drivers of Tax Complexity for MNCs? Global Evidence

Intertax, Volume 46, Issue 8/9, pp. 654-675, 2018
Number of pages: 22 Posted: 24 Aug 2018 Last Revised: 13 Feb 2019
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) and Paderborn University
Downloads 121 (289,654)
Citation 1

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Complexity Drivers, International Comparison, Survey, Tax Complexity, Tax Consultants

What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries

WU International Taxation Research Paper Series No. 2017-12
Number of pages: 28 Posted: 03 Oct 2017 Last Revised: 14 Aug 2018
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) and Paderborn University
Downloads 357 (105,109)
Citation 2

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Complexity Drivers, International Comparison, Survey, Tax Complexity, Tax Practitioners

4.

Re-Allocation of Taxing Rights for Big Data Business Models

Number of pages: 32 Posted: 11 Aug 2019
Johannes Becker, Joachim Englisch and Deborah Schanz
University of Muenster - Institute of Public Economics, University of Muenster - Faculty of Law and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 365 (103,289)
Citation 1

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5.

Building Up a Protective Shield: The Role of Communication for Corporate Tax Risk Management

Number of pages: 61 Posted: 01 Oct 2018 Last Revised: 11 Apr 2019
Alissa Bruehne and Deborah Schanz
WHU - Otto Beisheim School of Management and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 243 (158,602)
Citation 3

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Tax Risk Management, Tax Communication, Tax Risk, CFO

6.

Measuring Tax Attractiveness Across Countries

Quantitative Reserach in Taxation, Discussion Paper No. 143
Number of pages: 60 Posted: 18 Dec 2013
Sara Keller and Deborah Schanz
WHU - Otto Beisheim School of Management and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 225 (170,795)
Citation 5

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tax measure, tax attractiveness, tax planning, multinational company

7.

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 214 (179,070)

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

8.

The Tax Attractiveness Index: Methodology

Number of pages: 18 Posted: 07 Aug 2017 Last Revised: 04 Nov 2017
Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management), WHU - Otto Beisheim School of Management, Ludwig Maximilian University of Munich (LMU), Ludwig Maximilian University of Munich (LMU) and Ludwig Maximilian University of Munich (LMU)
Downloads 204 (187,210)
Citation 2

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tax attractiveness, international taxation, tax measurement tool, income tax, location factor, statutory tax rate

9.

Is a Detailed Tax Planning for Investment Decisions Worthwhile? Evidence from Germany

Number of pages: 22 Posted: 15 May 2006
Deborah Schanz
Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 187 (202,559)

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Taxes, investment decision, capital budgeting

10.

The Three Hurdles of Tax Planning: How Business Context, Aims of Tax Planning, and Tax Manager Power Affect Tax Expense

Arqus Discussion Paper No. 176
Number of pages: 46 Posted: 21 Oct 2014 Last Revised: 30 Sep 2015
Anna Feller and Deborah Schanz
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 181 (208,417)
Citation 4

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tax planning; tax avoidance; manager power; Base Erosion and Profit Shifting (BEPS)

Tax Attractiveness and the Location of German-Controlled Subsidiaries

arqus Discussion Paper No. 142
Number of pages: 51 Posted: 15 Mar 2014
Andreas Dinkel, Sara Keller and Deborah Schanz
Ludwig Maximilian University of Munich (LMU), WHU - Otto Beisheim School of Management and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 98 (335,540)
Citation 4

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International taxation; Tax attractiveness; Statutory tax rate; Location decision; Multina-tional enterprise; Composite index

Tax Attractiveness and the Location of German-Controlled Subsidiaries

arqus, Quantitative Research in Taxation, Discussion Paper No. 142
Number of pages: 54 Posted: 17 Dec 2013
Sara Keller and Deborah Schanz
WHU - Otto Beisheim School of Management and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 52 (478,380)
Citation 2

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tax attractiveness, location decision, multinational enterprise, count data model

12.

Taxes and the Valuation of Dividends: A Study of Dividend Announcements in Germany

Number of pages: 27 Posted: 17 Apr 2011 Last Revised: 13 Jun 2011
Christian Haesner and Deborah Schanz
WHU - Otto Beisheim School of Management and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 150 (244,332)

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Dividend Announcements, Taxation, Germany

13.

Taxation of capital income in Austria, Germany and Switzerland

Arqus Quantitative Tax Research Discussion Paper No. 16
Number of pages: 33 Posted: 21 Dec 2007
André Bauer, Deborah Schanz and Sebastian Schanz
University of Graz - School of Economics and Social Sciences, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and University of Bielefeld
Downloads 140 (258,188)

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14.

The Influence of Tax Regimes on Distribution Policy of Corporations – Evidence from German Tax Reforms

Number of pages: 46 Posted: 06 Mar 2011 Last Revised: 04 Sep 2012
Deborah Schanz and Holger Theßeling
Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 113 (302,626)

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Dividend, Share Repurchase, Taxation, Payout Policy

15.

Allowance for Shareholder Equity - Implementing a Neutral Corporate Income Tax in the European Union

Arqus Quantitative Tax Research Discussion Paper No. 34
Number of pages: 31 Posted: 20 May 2008
Rainer Niemann and Deborah Schanz
University of Graz, Center for Accounting Research and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 113 (302,626)

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16.

The Influence of Tax Regimes on Distribution Policy of Corporations - Evidence from German Tax Reforms

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 40 Posted: 05 Aug 2011 Last Revised: 01 Sep 2011
Deborah Schanz and Holger Theßeling
Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 102 (324,576)
Citation 2

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Dividends, Taxation, Payout Policy

17.

Is a Detailed Tax Planning for Investment Decisions Worthwhile? Evidence from Germany (Lohnt Sich Eine Detaillierte Steuerplanung FüR Unternehmen? Zur Ressourcenallokation Bei Der Investitionsplanung)

Arqus Quantitative Tax Research Discussion Paper No. 8
Number of pages: 31 Posted: 01 Aug 2006
Deborah Schanz
Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 94 (342,092)

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18.

Reform Der Steuerlichen Gewinnermittlung Durch ÜBergang Zur Einnahmen-ÜBerschuss-Rechnung - Wer Gewinnt Wer Verliert? (Economic Effects of Changing the German Tax Accounting Rules to the Income Surplus Calculation)

Arqus Quantitative Tax Research Discussion Paper No. 5
Number of pages: 27 Posted: 01 Aug 2006
Deborah Schanz
Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 78 (383,115)
Citation 2

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19.

Effects of German Reform of the Company Taxation 2008 and the Austrian Group Taxation on the Transnational Enterprise Acquisition (Auswirkungen der deutschen Unternehmensteuerreform 2008 und der oesterreichischen Gruppenbesteuerung auf den grenzueberschreitenden Unternehmenserwerb)

Number of pages: 33 Posted: 05 Sep 2008
University of Graz - School of Economics and Social Sciences, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management), University of Graz, Center for Accounting Research and University of Bielefeld
Downloads 70 (407,021)

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20.

Can the Abolishment of the Austrian Local Business Tax Serve as a Model for Reforming the German Municipal Taxes? (Die Abschaffung Der Österreichischen Gewerbesteuer Als Vorbild Für Eine Reform Der Kommunalen Steuern in Deutschland?)

Arqus Quantitative Tax Research Discussion Paper No. 11
Number of pages: 39 Posted: 13 Mar 2007
Deborah Schanz and Rainer Niemann
Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and University of Graz, Center for Accounting Research
Downloads 65 (423,300)

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21.

Flat-rate taxation based on cost-of-living expenditure in Switzerland after changing residence from Germany to Switzerland

Arqus Quantitative Tax Research Discussion Paper No. 19
Number of pages: 43 Posted: 21 Dec 2007
André Bauer, Sebastian Schanz and Deborah Schanz
University of Graz - School of Economics and Social Sciences, University of Bielefeld and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 57 (451,522)

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22.

Tax Reforms by Timing Effects or Tax Rate Effects? Analyzing the Example of the German Reduced Repatriation Tax for Partnerships

Arqus Quantitative Tax Research Discussion Paper No. 37
Number of pages: 27 Posted: 29 May 2008
Deborah Schanz and Sebastian Schanz
Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and University of Bielefeld
Downloads 53 (466,566)

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23.

Does the German or Austrian Reduced Repatriation Tax for Partnerships Induce Higher Investment Incentives?

Arqus Quantitative Tax Research Discussion Paper No. 41
Number of pages: 34 Posted: 29 May 2008
Deborah Schanz, Sebastian Schanz and Robert Kainz
Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management), University of Bielefeld and affiliation not provided to SSRN
Downloads 40 (522,963)

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24.

Towards Neutral Distribution Taxes and Vanishing Tax Effects in the European Union

Number of pages: 34 Posted: 08 Apr 2017
Christoph Maier and Deborah Schanz
Munich School of Management and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 38 (532,691)

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tax preferences, dividends, capital gains, distributions, neutral taxation, corporate tax systems, European Union, European Court of Justice

Payout Policy Tax Clienteles, Ex‐Dividend Day Stock Prices and Trading Behavior in Germany: The Case of the 2001 Tax Reform

Journal of Business Finance & Accounting, Vol. 40, Issue 3-4, pp. 527-563, 2013
Number of pages: 37 Posted: 26 Apr 2013
Christian Haesner and Deborah Schanz
WHU - Otto Beisheim School of Management and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 1 (828,687)
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dividends, taxes, dividend tax credit, ex‐dividend day, tax clienteles, dividend stripping, tax arbitrage, payout policy, Germany, tax reform

Payout Policy Tax Clienteles, Ex-Dividend Day Stock Prices and Trading Behavior in Germany: The Case of the 2001 Tax Reform

Forthcoming, Journal of Business Finance and Accounting
Posted: 17 Apr 2011 Last Revised: 03 Dec 2012
Christian Haesner and Deborah Schanz
WHU - Otto Beisheim School of Management and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)

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dividends, taxes, dividend tax credit, ex-dividend day, tax clienteles, dividend stripping, tax arbitrage, payout policy, Germany, tax reform

26.

Finding a New Corporate Tax Base After the Abolishment of the One-Book System in EU Member States

European Accounting Review, Forthcoming
Posted: 08 Jul 2009
Sebastian Schanz and Deborah Schanz
University of Bielefeld and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)

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Uniform accounting, separate accounting, one-book system, two-book system, tax accounting, tax base, EU member states, Germany