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Eike Alexander Baumgart

Leibniz Universität Hannover - Faculty of Economics and Management

Koenigsworther Platz 1

Hannover, 30167

Germany

http://www.steuern.uni-hannover.de/de/

  • Leibniz Universität Hannover - Faculty of Economics and Management

SCHOLARLY PAPERS

2

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263

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1

Scholarly Papers (2)

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1.

The tax treatment of commuting expenses and job-related mobility: insights from a randomized survey experiment

European Journal of Law and Economics, 0[10.1007/s10657-025-09850-2]
Number of pages: 58 Posted: 20 Dec 2023 Last Revised: 31 Jul 2025
Eike Alexander Baumgart, Kay Blaufus and Frank Hechtner
Leibniz Universität Hannover - Faculty of Economics and Management, Leibniz Universität Hannover and Friedrich-Alexander-Universität Erlangen-Nürnberg
Downloads 144 (534,155)
Citation 1

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Commuting Behavior; Commuting Subsidies; Tax Policy; Tax Complexity; Rational Inattention, Commuting Subsidies, Climate Policy, Tax Complexity, Survey Experiment

2.

Expected Burdens of the Global Minimum Tax: Firm Evidence

TRR 266 Accounting for Transparency Working Paper Series No. 230
Number of pages: 31 Posted: 20 Apr 2026 Last Revised: 27 Apr 2026
Eike Alexander Baumgart, Kay Blaufus and Katharina Paczkowski
Leibniz Universität Hannover - Faculty of Economics and Management, Leibniz Universität Hannover and Leibniz University Hannover
Downloads 119 (704,534)

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Global Minimum Tax, Pillar 2, Corporate Taxation, International Taxation, Tax Enforcement