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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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 868 (31,728)
Citation 13

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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 576 (54,973)
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 456 ( 73,521)
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 279 (127,291)
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 177 (197,557)

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

4.

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 361 (96,623)
Citation 5

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

5.

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

Downloads 130 (111,326)
Citation 7

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 130 (255,706)
Citation 7

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

6.

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 260 (137,742)
Citation 5

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foreign direct investment, CFC regulation, passive investment

7.

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

Downloads 258 (138,832)
Citation 8

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 164 (211,205)
Citation 10

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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 94 (321,924)

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

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 240 (149,014)
Citation 2

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

9.

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

Downloads 138 (243,187)
Citation 14

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 and Georg Wamser
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment, University of Tuebingen, University of Tübingen and University of Tuebingen
Downloads 138 (243,925)
Citation 3

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

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 132 (251,918)
Citation 6

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

11.

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 92 (323,957)
Citation 2

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12.

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

Tuck School of Business Working Paper No. 3304559
Number of pages: 72 Posted: 03 Jan 2019 Last Revised: 04 Mar 2020
Sebastien Bradley, Leslie A. Robinson and Martin Ruf
Drexel University, Dartmouth College - Tuck School of Business and University of Tübingen
Downloads 87 (335,646)
Citation 4

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

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 24 (574,883)
Citation 5

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