Martin Ruf

University of Tübingen

Nauklerstraße 47

Tübingen, D-72076

Germany

http://www.uni-tuebingen.de/wiwi/steuern

  • University of Tübingen

SCHOLARLY PAPERS

13

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CROSSREF CITATIONS

114

Scholarly Papers (13)

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1.

Tax Avoidance as a Driver of Mergers and Acquisitions

Number of pages: 49 Posted: 26 Dec 2013 Last Revised: 03 May 2017
Thomas Belz, Leslie A. Robinson, Martin Ruf and Christian Steffens
University of Mannheim, Dartmouth College - Tuck School of Business, University of Tübingen and University of Mannheim
Downloads 1,119 (29,583)
Citation 14

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Tax accounting, mergers and acquisitions, tax management, propensity score matching

2.

The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments

CESifo Working Paper Series No. 3076
Number of pages: 28 Posted: 14 Jun 2010
Shafik Hebous, Martin Ruf and Alfons J. Weichenrieder
International Monetary Fund, University of Tübingen and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads 602 (68,477)
Citation 2

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FDI, corporate taxation, location, M&A, Greenfield

3.

CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision

Downloads 563 (74,396)
Citation 7

CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision

WU International Taxation Research Paper Series No. 2014 - 02
Number of pages: 17 Posted: 22 Feb 2014
Martin Ruf and Alfons J. Weichenrieder
University of Tübingen and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads 369 (122,026)
Citation 11

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Court of Justice of the European Union, corporation tax, foreign direct investment, CFC regulation, passive investment

CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision

CESifo Working Paper Series No. 4461
Number of pages: 17 Posted: 13 Nov 2013
Martin Ruf and Alfons J. Weichenrieder
University of Tübingen and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads 194 (234,396)

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Court of Justice of the European Union, corporation tax, foreign direct investment, CFC regulation, passive investment

4.

Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity

Downloads 165 (113,513)
Citation 6

Corporate Capital Gains Taxation and Acquisition Activity

ZEW - Centre for European Economic Research Discussion Paper No. 16-007
Number of pages: 64 Posted: 09 Apr 2016 Last Revised: 11 Apr 2019
Lars P. Feld, Martin Ruf, Ulrich Schreiber, Maximilian Todtenhaupt and Johannes Voget
Walter Eucken Institute, University of Tübingen, University of Mannheim - Department of Business Administration and Taxation, Norwegian School of Economics (NHH) and University of Mannheim - Accounting and Taxation
Downloads 165 (270,403)
Citation 6

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Corporate taxation, M&A, capital gains tax, lock-in effect

5.

How Can Firms Choose Their Leverage? Tax Planning for Implementing Tax Induced Debt Finance

Number of pages: 31 Posted: 28 Oct 2008 Last Revised: 25 Nov 2008
Martin Ruf
University of Tübingen
Downloads 396 (113,513)

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Tax Accounting, Business Taxation, Tax Planning, Leverage, Corporate Finance, Empirical

6.

Effects of Territorial and Worldwide Corporation Tax Systems on Outbound M&As

Downloads 309 (148,887)
Citation 7

Effects of Territorial and Worldwide Corporation Tax Systems on Outbound M&As

ZEW - Centre for European Economic Research Discussion Paper No. 13-088
Number of pages: 34 Posted: 07 Nov 2013
Lars P. Feld, Martin Ruf, Uwe Scheuering, Ulrich Schreiber and Johannes Voget
Walter Eucken Institute, University of Tübingen, German Council of Economic Experts, University of Mannheim - Department of Business Administration and Taxation and University of Mannheim - Accounting and Taxation
Downloads 196 (232,156)
Citation 9

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International taxation, ownership neutrality, cross-border M&As, repatriation taxes

Effects of Territorial and Worldwide Corporation Tax Systems on Outbound M&As

CESifo Working Paper Series No. 4455
Number of pages: 31 Posted: 13 Nov 2013
Lars P. Feld, Martin Ruf, Uwe Scheuering, Ulrich Schreiber and Johannes Voget
Walter Eucken Institute, University of Tübingen, German Council of Economic Experts, University of Mannheim - Department of Business Administration and Taxation and University of Mannheim - Accounting and Taxation
Downloads 113 (363,836)
Citation 1

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international mergers and acquisitions, business taxation, repatriation taxes, ownership neutrality

7.

The Taxation of Passive Foreign Investment - Lessons from German Experience

CESifo Working Paper Series No. 2624
Number of pages: 32 Posted: 22 Apr 2009
Martin Ruf and Alfons J. Weichenrieder
University of Tübingen and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads 273 (169,325)
Citation 5

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foreign direct investment, CFC regulation, passive investment

8.

Optimal Taxation of International Mergers & Acquisitions

Number of pages: 32 Posted: 12 Feb 2009 Last Revised: 07 Nov 2012
Martin Ruf
University of Tübingen
Downloads 261 (177,149)
Citation 2

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Optimal International Taxation, Mergers and Acquisitions, Foreign Direct Investment, Business Taxation

9.

The Impact of IP Box Regimes on the M&A Market

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 73 Posted: 03 Jan 2019 Last Revised: 19 Aug 2021
Sebastien Bradley, Leslie A. Robinson and Martin Ruf
Drexel University, Dartmouth College - Tuck School of Business and University of Tübingen
Downloads 178 (253,006)
Citation 4

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IP box, tax policy, acquisition, M&A, innovation, patent

10.

Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment

CESifo Working Paper Series No. 5360
Number of pages: 37 Posted: 04 Jun 2015
Shafik Hebous and Martin Ruf
International Monetary Fund and University of Tübingen
Downloads 159 (278,516)
Citation 6

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ACE, financial structure, corporate taxation, debt bias, multinational firms

11.

Consequences of the New UK Tax Exemption System: Evidence from Micro-Level Data

CESifo Working Paper Series No. 3942
Number of pages: 40 Posted: 03 Oct 2012
Peter H. Egger, Valeria Merlo, Martin Ruf, Georg Wamser and Georg Wamser
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment, University of Tuebingen, University of Tübingen and University of TuebingenETH Zurich
Downloads 149 (293,922)
Citation 7

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UK Tax Reform 2009, tax exemption system, dividend exemption, foreign direct investment

12.

Who Bears the Cost of Taxing the Rich? An Empirical Study on CEO Pay

Number of pages: 43 Posted: 28 Feb 2018
Martin Ruf and Julia Schmider
University of Tübingen and Independent
Downloads 139 (310,556)
Citation 2

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13.

Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals

Bundesbank Series 1 Discussion Paper No. 2005,17
Number of pages: 36 Posted: 08 Jun 2016
Thiess Buettner and Martin Ruf
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Tübingen
Downloads 29 (695,227)
Citation 5

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Location, FDI, Taxes, Firm-Level Panel Data, Fixed-Effects Logit Model