Deborah Schanz

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

Kaulbachstr. 45

Munich, 80539

Germany

SCHOLARLY PAPERS

19

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1,497

CITATIONS

2

Scholarly Papers (19)

1.

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 161 (139,346)
Citation 1

Abstract:

Taxes, investment decision, capital budgeting

2.

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 125 (183,260)
Citation 1

Abstract:

3.

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 121 (182,151)

Abstract:

Dividend Announcements, Taxation, Germany

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, WHU - Otto Beisheim School of Management and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 74 (266,573)

Abstract:

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 40 (360,001)

Abstract:

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

5.

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 92 (166,651)

Abstract:

tax measure, tax attractiveness, tax planning, multinational company

6.

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 86 (218,440)

Abstract:

Dividend, Share Repurchase, Taxation, Payout Policy

7.

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 81 (230,888)

Abstract:

Dividends, Taxation, Payout Policy

8.

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 81 (241,026)

Abstract:

9.

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 73 (248,252)

Abstract:

10.

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 62 (274,564)

Abstract:

11.

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 55 (300,297)

Abstract:

12.

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 - Faculty of Business Administration (Munich School of Management) and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 54 (189,005)

Abstract:

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

13.

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 54 (308,076)

Abstract:

14.

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 47 (316,355)

Abstract:

15.

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 41 (333,850)

Abstract:

16.

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 35 (363,135)

Abstract:

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 (563,836)
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Abstract:

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)

Abstract:

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

18.

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 0 (493,869)

Abstract:

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

19.

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)

Abstract:

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