Jan Thomas Martini

Bielefeld University - Department of Business Administration and Economics

P.O. Box 100131

D-33501 Bielefeld, NRW 33501

Germany

http://www.wiwi.uni-bielefeld.de/lehrbereiche/bwl/ctrl/martini

  • Bielefeld University - Department of Business Administration and Economics

SCHOLARLY PAPERS

9

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in Total Papers Downloads

2,250

SSRN CITATIONS

5

CROSSREF CITATIONS

6

Scholarly Papers (9)

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1.

The Optimal Focus of Transfer Prices: Pre-Tax Profitability versus Tax Minimization

Number of pages: 38 Posted: 13 Dec 2007 Last Revised: 28 Nov 2014
Jan Thomas Martini
Bielefeld University - Department of Business Administration and Economics
Downloads 668 (59,816)
Citation 4

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Transfer Pricing, Multinational firm, Taxation, Decentralization, Management Control

2.

Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals' Investment and Production Decisions

CESifo Working Paper Series No. 2020, Arqus Quantitative Tax Research Discussion Paper No. 27
Number of pages: 44 Posted: 22 Jun 2007
Jan Thomas Martini, Rainer Niemann and Dirk Simons
Bielefeld University - Department of Business Administration and Economics, University of Graz, Center for Accounting Research and University of Mannheim - Accounting and Taxation
Downloads 441 (99,940)
Citation 1

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capital budgeting, formula apportionment, international taxation, investment incentives, multinational groups, transfer pricing

3.

Negotiating Transfer Prices

Number of pages: 36 Posted: 08 Nov 2008 Last Revised: 04 Aug 2011
Claus Jochen Haake and Jan Thomas Martini
Bielefeld University and Bielefeld University - Department of Business Administration and Economics
Downloads 384 (117,307)

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Transfer pricing, Negotiation, Specific investment, Incomplete contracts, Revenue sharing, Fairness, Nash bargaining, Kalai-Smorodinsky solution

4.

Price Limits Under Incomplete Preference Information Based On Almost Stochastic Dominance

Number of pages: 33 Posted: 24 Dec 2008 Last Revised: 03 Apr 2015
Hermann Jahnke, Jan Thomas Martini and Tobias Wiens
Bielefeld University, Bielefeld University - Department of Business Administration and Economics and Bielefeld University - Department of Business Administration and Economics
Downloads 242 (190,537)

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Pricing, Incomplete Information, Almost Stochastic Dominance, Risk Aversion, Decision Analysis

5.

The Value of Negotiating Cost-Based Transfer Prices

Downloads 233 (197,678)

The Value of Negotiating Cost-Based Transfer Prices

Number of pages: 27 Posted: 07 Nov 2008
Anne Chwolka, Jan Thomas Martini and Dirk Simons
Otto-von_Guericke University of Magdeburg, Bielefeld University - Department of Business Administration and Economics and University of Mannheim - Accounting and Taxation
Downloads 168 (265,793)

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Administered Transfer Pricing, Decentralization, Decision Delegation, Investment Incentives, Negotiated Transfer Pricing

The Value of Negotiating Cost-Based Transfer Prices

BuR Business Research Journal, Vol. 3, No. 2, November 2010
Number of pages: 19 Posted: 06 Nov 2010
Anne Chwolka, Jan Thomas Martini and Dirk Simons
Otto-von_Guericke University of Magdeburg, Bielefeld University - Department of Business Administration and Economics and University of Mannheim - Accounting and Taxation
Downloads 65 (512,146)

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transfer pricing, centralized management, decentralized management, investment, product differentiation, negotiations

6.

Management Incentives Under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting

Downloads 128 (330,156)
Citation 1

Management Incentives Under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting

CESifo Working Paper Series No. 4908
Number of pages: 52 Posted: 20 Aug 2014
Jan Thomas Martini, Rainer Niemann and Dirk Simons
Bielefeld University - Department of Business Administration and Economics, University of Graz, Center for Accounting Research and University of Mannheim - Accounting and Taxation
Downloads 76 (469,825)

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common consolidated corporate tax base, formula apportionment, managerial compensation, multi-jurisdictional entities, principal-agent-problem

Management Incentives Under Formula Apportionment – Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting

Arqus Quantitative Tax Research Discussion Paper No. 168
Number of pages: 54 Posted: 11 Jul 2014
Jan Thomas Martini, Rainer Niemann and Dirk Simons
Bielefeld University - Department of Business Administration and Economics, University of Graz, Center for Accounting Research and University of Mannheim - Accounting and Taxation
Downloads 52 (571,720)
Citation 1

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Common Consolidated Corporate Tax Base, Formula Apportionment, Managerial Compensation, Multi-Jurisdictional Entities, Principal-Agent-Problem

7.

Incentive Effects of Tax Transparency: Does Country-by-Country Reporting Call for Arbitration?

TRR 266 Accounting for Transparency Working Paper Series No. 93
Number of pages: 55 Posted: 27 Jul 2022 Last Revised: 30 Sep 2022
Jan Thomas Martini, Rainer Niemann, Dirk Simons and Dennis Voeller
Bielefeld University - Department of Business Administration and Economics, University of Graz, Center for Accounting Research, University of Mannheim - Accounting and Taxation and TBS Business School
Downloads 77 (461,097)

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BEPS, country-by-country reporting, double taxation, fiscal arbitration, profit shifting, tax avoidance, tax base allocation

8.

The Impact of Taxation on International Assignment Decisions – A Principal-Agent Approach

CESifo Working Paper Series No. 4323
Number of pages: 35 Posted: 19 Jul 2013
Jan Thomas Martini and Rainer Niemann
Bielefeld University - Department of Business Administration and Economics and University of Graz, Center for Accounting Research
Downloads 77 (461,097)
Citation 1

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assignment, expatriates, international taxation, principal-agent model, LEN model

9.

Transfer Pricing for Coordination and Profit Allocation

Australian Journal of Business and Management Research, Vol. 1, No. 6, pp. 7-26, 2011
Posted: 17 Aug 2006 Last Revised: 17 Oct 2011
Jan Thomas Martini
Bielefeld University - Department of Business Administration and Economics

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Transfer Pricing, Coordination, Profit Allocation, Managerial Accounting, Taxation, Financial Reporting