Sebastian Eichfelder

Otto-von-Guericke-Universität Magdeburg

Chair of Business Taxation

Universitätspl. 2

PSF 4120

Magdeburg, D-39106

Germany

SCHOLARLY PAPERS

8

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Top 44,174

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1,058

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (8)

1.

Tax Compliance Costs: A Review of Cost Burdens and Cost Structures

Number of pages: 43 Posted: 09 Dec 2014 Last Revised: 24 Mar 2015
Sebastian Eichfelder and François Vaillancourt
Otto-von-Guericke-Universität Magdeburg and University of Montreal
Downloads 564 (52,127)
Citation 2

Abstract:

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tax compliance costs, cost structures, cost burdens, cost drivers

2.

The Hidden Burden of the Income Tax: Compliance Costs of German Individuals

Freie Universität Berlin, School of Business & Economics Discussion Paper No. 2011/6
Number of pages: 41 Posted: 16 Feb 2012 Last Revised: 06 Mar 2012
Jochen Hundsdoerfer, Sebastian Eichfelder and Kay Blaufus
Free University of Berlin (FUB), Otto-von-Guericke-Universität Magdeburg and Leibniz Universität Hannover
Downloads 147 (215,591)

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Tax complexity, tax compliance costs, compliance burden, red tape, personal income tax

3.

Tax Incentives and Business Investment: Evidence from German Bonus Depreciation

CESifo Working Paper Series No. 4805
Number of pages: 52 Posted: 24 Jun 2014
Sebastian Eichfelder and Kerstin Schneider
Otto-von-Guericke-Universität Magdeburg and University of Wuppertal - Department of Economics
Downloads 121 (250,871)

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business taxes, bonus depreciation, investment, tax incentive, investment tax incentive

4.

Capital Gains Taxes and Asset Prices: The Impact of Tax Awareness and Procrastination

Number of pages: 33 Posted: 17 Jul 2014
Sebastian Eichfelder and Mona Lau
Otto-von-Guericke-Universität Magdeburg and Free University of Berlin (FUB)
Downloads 112 (265,354)

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capital gains tax, asset pricing, tax awareness, tax arbitrage

5.

Formula Apportionment: Factor Allocation and Tax Avoidance

European Accounting Review Forthcoming
Number of pages: 50 Posted: 02 Aug 2017
Sebastian Eichfelder, Frank Hechtner and Jochen Hundsdoerfer
Otto-von-Guericke-Universität Magdeburg, Free University of Berlin (FUB) and Free University of Berlin (FUB)
Downloads 40 (458,360)

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Factor Allocation, Formula Apportionment, Profit Shifting, Tax Avoidance

6.

Do Tax Incentives Reduce Investment Quality?

Number of pages: 45 Posted: 31 Jan 2020
Sebastian Eichfelder, Martin Jacob and Kerstin Schneider
Otto-von-Guericke-Universität Magdeburg, WHU - Otto Beisheim School of Management and University of Wuppertal - Department of Economics
Downloads 39 (462,581)

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bonus depreciation, tax incentive, investment incentive, investment quality

7.

Tax-Induced Earnings Management and Book-Tax Conformity: International Evidence from Unconsolidated Accounts

Number of pages: 45 Posted: 15 Feb 2020
Sebastian Eichfelder, Martin Jacob, Nadine Kalbitz and Kelly Wentland
Otto-von-Guericke-Universität Magdeburg, WHU - Otto Beisheim School of Management, affiliation not provided to SSRN and George Mason University - Department of Accounting
Downloads 35 (480,185)

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tax-induced earnings management, book-tax conformity, conforming tax avoidance

8.

Uneven Treatment of Family Life? Horizontal Equity in the U.S. Tax and Transfer System

Posted: 18 Sep 2012
Sebastian Eichfelder, Timm Boenke and Stephen Utz
Otto-von-Guericke-Universität Magdeburg, Free University of Berlin (FUB) - Department of Business and Economics and University of Connecticut School of Law

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Tax policy, transfer payments, horizontal equity