Martin Jacob

WHU - Otto Beisheim School of Management

Professor of Business Taxation

Burgplatz 2

D-56179 Vallendar, 56179

Germany

http://www.whu.edu/steuer

  • WHU - Otto Beisheim School of Management

SCHOLARLY PAPERS

63

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Scholarly Papers (63)

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1.

Corporate Tax Avoidance and the Real Effects of Taxation: A Review

TRR 266 Accounting for Transparency Working Paper Series No. 34
Number of pages: 99 Posted: 16 Dec 2019 Last Revised: 01 Feb 2023
Alissa Bruehne and Martin Jacob
WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 1,775 (16,371)
Citation 13

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Tax Avoidance, Literature Review, Real Effects, Quantitative Synthesis

2.

Tax Incidence and Tax Avoidance

Downloads 1,610 (18,991)
Citation 8

Tax Incidence and Tax Avoidance

Number of pages: 77 Posted: 15 Nov 2017 Last Revised: 05 Aug 2020
Scott Dyreng, Martin Jacob, Xu Jiang and Maximilian A. Müller
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and University of Cologne
Downloads 1,247 (27,418)
Citation 7

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Tax Avoidance, Tax Burden, Tax Incidence

Tax Incidence and Tax Avoidance

TRR 266 Accounting for Transparency Working Paper Series No. 75
Number of pages: 72 Posted: 22 Feb 2022
Scott Dyreng, Martin Jacob, Xu Jiang and Maximilian A. Müller
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and University of Cologne
Downloads 363 (136,712)

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Tax avoidance, tax burden, tax incidence

Tax Incidence and Tax Avoidance

Contemporary Accounting Research, Forthcoming
Posted: 08 Mar 2023
Scott Dyreng, Martin Jacob, Xu Jiang and Maximilian A. Müller
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and University of Cologne

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tax avoidance, tax burden, tax incidence, labor supply elasticity, output mix, tax deductibility

3.

Taxation, Dividends and Share Repurchases: Taking Evidence Global

Forthcoming in: Journal of Financial and Quantitative Analysis (JFQA)
Number of pages: 36 Posted: 07 Jan 2010 Last Revised: 03 Apr 2013
Marcus Jacob and Martin Jacob
WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 1,184 (30,081)
Citation 33

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Taxation, Dividends, Share Repurchases, Payout Policy

4.

Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments

Number of pages: 71 Posted: 03 Nov 2014 Last Revised: 01 Jul 2021
Martin Jacob, Kelly Wentland and Scott Wentland
WHU - Otto Beisheim School of Management, George Mason University - Department of Accounting and Bureau of Economic Analysis (BEA)
Downloads 1,123 (32,557)
Citation 4

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capital investment, large investment, tax uncertainty, financial constraints, Schedule UTP, FIN 48

5.

Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts

Review of Financial Studies, Forthcoming
Number of pages: 56 Posted: 01 Nov 2014 Last Revised: 28 Jan 2017
Martin Jacob and Roni Michaely
WHU - Otto Beisheim School of Management and The University of Hong Kong
Downloads 968 (39,992)
Citation 21

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Payout Policy, Dividend Taxes, Agency Costs, Ownership Structure

6.

Do Corporate Taxes Affect Executive Compensation?

WU International Taxation Research Paper Series No. 2020-09
Number of pages: 57 Posted: 05 May 2020 Last Revised: 11 Mar 2022
Tobias Bornemann, Martin Jacob and Mariana Sailer
Vienna University of Economics and Business, WHU - Otto Beisheim School of Management and Vienna University of Economics and Business
Downloads 949 (41,251)
Citation 2

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Corporate taxes; tax incidence; executive compensation

7.

Why Do Countries Mandate Accrual Accounting for Tax Purposes?

Downloads 846 (48,258)
Citation 3

Why Do Countries Mandate Accrual Accounting for Tax Purposes?

Forthcoming in Journal of Accounting Research
Number of pages: 59 Posted: 19 Aug 2011 Last Revised: 29 Aug 2014
Igor Goncharov and Martin Jacob
Lancaster University - Department of Accounting and Finance and WHU - Otto Beisheim School of Management
Downloads 846 (47,567)
Citation 3

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accrual accounting, income smoothing, tax revenues, corporate tax base

Why Do Countries Mandate Accrual Accounting for Tax Purposes?

Journal of Accounting Research, Vol. 52, No. 5, 2014
Posted: 16 Nov 2014
Igor Goncharov and Martin Jacob
Lancaster University - Department of Accounting and Finance and WHU - Otto Beisheim School of Management

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accrual accounting; income smoothing; corporate tax revenues; corporate tax base

8.

Firm Valuation and the Uncertainty of Future Tax Avoidance

Forthcoming, European Accounting Review
Number of pages: 50 Posted: 30 Oct 2013 Last Revised: 10 Jul 2019
Martin Jacob and Harm H. Schütt
WHU - Otto Beisheim School of Management and Tilburg University - Tilburg School of Economics and Management
Downloads 684 (64,129)
Citation 13

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firm valuation, tax avoidance, tax uncertainty

9.

The Effect of Awareness and Incentives on Tax Evasion

Downloads 667 (66,249)
Citation 4

The Effect of Awareness and Incentives on Tax Evasion

CESifo Working Paper Series No. 4369
Number of pages: 42 Posted: 04 Sep 2013
Annette Alstadsæter and Martin Jacob
School of Economics and Business, NMBU and WHU - Otto Beisheim School of Management
Downloads 527 (88,021)

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tax evasion, tax compliance, tax enforcement, tax awareness, detection

Tax Incentives and Non-Compliance — Evidence from Swedish Micro Data

Public Finance Review, Forthcoming
Number of pages: 33 Posted: 15 Aug 2013 Last Revised: 21 Sep 2016
Annette Alstadsæter and Martin Jacob
School of Economics and Business, NMBU and WHU - Otto Beisheim School of Management
Downloads 140 (340,845)
Citation 9

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tax evasion, tax compliance, self-reporting, tax incentive

10.

Why Do Not All Firms Engage in Tax Avoidance?

FAccT Center Working Paper Nr. 19/2014
Number of pages: 48 Posted: 11 Dec 2014 Last Revised: 01 Jun 2016
Martin Jacob, Anna Rohlfing-Bastian and Kai Sandner
WHU - Otto Beisheim School of Management, Goethe University Frankfurt and Ludwig Maximilian University of Munich (LMU)
Downloads 618 (72,959)
Citation 7

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moral hazard, tax avoidance, tax planning

11.

Consumption Taxes and Corporate Investment

Forthcoming, Review of Financial Studies, Swiss Finance Institute Research Paper No. 19-40
Number of pages: 51 Posted: 25 Jun 2016 Last Revised: 11 Sep 2019
Martin Jacob, Roni Michaely and Maximilian A. Müller
WHU - Otto Beisheim School of Management, The University of Hong Kong and University of Cologne
Downloads 615 (73,419)
Citation 32

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Consumption Tax, Investment, Tax Policy

12.

The Effect of Corporate Taxation on Bank Transparency: Evidence from Loan Loss Provisions

Journal of Accounting & Economics (JAE), Vol. 63, No. 2-3, 2017
Number of pages: 60 Posted: 15 Feb 2016 Last Revised: 28 Sep 2017
Kathleen Andries, John Gallemore and Martin Jacob
WHU - Otto Beisheim School of Management, University of North Carolina Kenan-Flagler Business School and WHU - Otto Beisheim School of Management
Downloads 559 (82,725)
Citation 22

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bank transparency, bank regulation, loan loss provisions, corporate taxation

13.

Real Effects of Corporate Taxation: A Review

Forthcoming in the European Accounting Review , TRR 266 Accounting for Transparency Working Paper Series No. 50
Number of pages: 46 Posted: 10 May 2021 Last Revised: 26 May 2021
Martin Jacob
WHU - Otto Beisheim School of Management
Downloads 554 (84,059)
Citation 14

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Corporate taxation, literature review, real effects, investments, employment, tax avoidance

14.

Do Consumers Pay the Corporate Tax?

TRR 266 Accounting for Transparency Working Paper Series No. 15
Number of pages: 55 Posted: 22 Oct 2019 Last Revised: 01 Feb 2023
Martin Jacob, Maximilian A. Müller and Thorben Wulff
WHU - Otto Beisheim School of Management, University of Cologne and WHU - Otto Beisheim School of Management
Downloads 549 (84,611)
Citation 4

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Corporate tax, tax incidence, tax avoidance, tax enforcement, tax policy

15.

Tax Policy Expectations and Investment: Evidence from the 2016 U.S. Election and the Tax Cuts and Jobs Act

Number of pages: 102 Posted: 25 Feb 2021 Last Revised: 24 Dec 2022
John Gallemore, Stephan Hollander, Martin Jacob and Xiang Zheng
University of North Carolina Kenan-Flagler Business School, Tilburg University - Tilburg School of Economics and Management, WHU - Otto Beisheim School of Management and Norwegian School of Economics (NHH)
Downloads 545 (85,331)
Citation 4

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policy expectations, tax policy, tax reform, investment

16.

Do Corporate Tax Cuts Increase Investments?

Accounting and Business Research, Forthcoming
Number of pages: 53 Posted: 03 Dec 2013 Last Revised: 06 Jun 2016
Laura Dobbins and Martin Jacob
Free University of Berlin (FUB) and WHU - Otto Beisheim School of Management
Downloads 543 (85,768)
Citation 10

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Corporate taxation, Investment

17.

Do Dividend Taxes Affect Corporate Investment

Downloads 541 (86,141)

Do Dividend Taxes Affect Corporate Investment

CESifo Working Paper Series No. 4931
Number of pages: 34 Posted: 16 Sep 2014
Annette Alstadsæter, Martin Jacob and Roni Michaely
School of Economics and Business, NMBU, WHU - Otto Beisheim School of Management and The University of Hong Kong
Downloads 292 (172,754)

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investment, dividend taxation, private firms

Do Dividend Taxes Affect Corporate Investment?

FAccT Center Working Paper Nr. 15/2014
Number of pages: 39 Posted: 23 Jul 2014 Last Revised: 21 Jan 2015
Annette Alstadsæter, Martin Jacob and Roni Michaely
School of Economics and Business, NMBU, WHU - Otto Beisheim School of Management and The University of Hong Kong
Downloads 249 (203,237)

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Investment, Dividend Taxation, Private Firms

18.

Who Participates in Tax Avoidance?

Downloads 530 (88,372)
Citation 1

Who Participates in Tax Avoidance?

FAccT Center Working Paper No. 08/2012
Number of pages: 35 Posted: 01 Dec 2012 Last Revised: 19 Feb 2015
Annette Alstadsæter and Martin Jacob
School of Economics and Business, NMBU and WHU - Otto Beisheim School of Management
Downloads 300 (167,851)
Citation 2

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tax avoidance, income shifting, income taxation, dividend taxation

Who Participates in Tax Avoidance?

CESifo Working Paper Series No. 4219
Number of pages: 42 Posted: 08 May 2013
Annette Alstadsæter and Martin Jacob
School of Economics and Business, NMBU and WHU - Otto Beisheim School of Management
Downloads 230 (219,680)

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tax avoidance, income shifting, income taxation, dividend taxation

19.

Does differential taxation of short-term relative to long-term capital gains affect long-term investment?

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 77 Posted: 16 May 2019 Last Revised: 08 Feb 2022
Eric He, Martin Jacob, Rahul Vashishtha and Mohan Venkatachalam
Duke University - Fuqua School of Business, WHU - Otto Beisheim School of Management, Duke University and Duke University - Fuqua School of Business
Downloads 462 (104,382)
Citation 2

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capital gains taxes, real effects, myopia, investment, short-termism, innovation

20.

Corporate Tax Reforms and Tax-Motivated Profit Shifting: Evidence from the EU

Forthcoming, Accounting and Business Research
Number of pages: 69 Posted: 21 Sep 2016 Last Revised: 05 Jan 2020
Anna Alexander, Antonio De Vito and Martin Jacob
University of Padua, Alma Mater Studiorum University of Bologna and WHU - Otto Beisheim School of Management
Downloads 421 (116,358)
Citation 11

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tax policy, profit shifting, tax avoidance, tax enforcement, multinational firms

21.

Who Bears the Emission Tax Burden? Evidence from Capital Investments

TRR 266 Accounting for Transparency Working Paper Series No. 83
Number of pages: 53 Posted: 27 Apr 2022 Last Revised: 06 Feb 2023
Martin Jacob and Kira Zerwer
WHU - Otto Beisheim School of Management and Otto Beisheim School of Management (WHU)
Downloads 411 (120,031)

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Environmental taxation, corporate investment

22.

Payout Taxes and the Allocation of Investment

Downloads 391 (126,724)
Citation 33

Payout Taxes and the Allocation of Investment

Harvard Business School Finance Working Paper No. 11-040, AFA 2012 Chicago Meetings Paper
Number of pages: 60 Posted: 17 Oct 2010 Last Revised: 04 Apr 2012
Bo Becker, Marcus Jacob and Martin Jacob
Stockholm School of Economics, WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 363 (136,712)
Citation 14

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Payout Taxes and the Allocation of Investment

NBER Working Paper No. w17481
Number of pages: 52 Posted: 08 Oct 2011 Last Revised: 08 Apr 2023
Bo Becker, Marcus Jacob and Martin Jacob
Stockholm School of Economics, WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 28 (804,909)

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23.

Public Tax Disclosures and Fair Share Perceptions

Downloads 385 (128,974)
Citation 1

Public Tax Disclosures and Fair Share Perceptions

Number of pages: 49 Posted: 23 Jan 2021 Last Revised: 15 Nov 2022
Bart Dierynck, Martin Jacob, Maximilian A. Müller, Christian Peters and Victor van Pelt
Tilburg University, WHU - Otto Beisheim School of Management, University of Cologne, Nanyang Technological University and WHU - Otto Beisheim School of Management
Downloads 251 (201,625)
Citation 1

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public tax disclosure, corporate taxation, tax transparency

Public Tax Disclosures and Investor Perceptions

TRR 266 Accounting for Transparency Working Paper Series No. 94
Number of pages: 49 Posted: 27 Jul 2022 Last Revised: 06 Sep 2022
Bart Dierynck, Martin Jacob, Maximilian A. Müller, Christian Peters and Victor van Pelt
Tilburg University, WHU - Otto Beisheim School of Management, University of Cologne, Nanyang Technological University and WHU - Otto Beisheim School of Management
Downloads 134 (352,871)
Citation 1

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Public tax disclosure, corporate taxation, retail investors

24.

The Role of Creditor Protection in Lending and Tax Avoidance

Downloads 366 (136,484)

The Role of Creditor Protection in Lending and Tax Avoidance

Journal of Financial and Quantitative Analysis, forthcoming
Number of pages: 72 Posted: 14 Jan 2021 Last Revised: 15 Mar 2022
Antonio De Vito and Martin Jacob
Alma Mater Studiorum University of Bologna and WHU - Otto Beisheim School of Management
Downloads 281 (179,884)

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government policy and regulation, bankruptcy, debt, capital structure, tax avoidance

The Role of Creditor Protection in Lending and Tax Avoidance

TRR 266 Accounting for Transparency Working Paper Series No. 74
Number of pages: 84 Posted: 10 Feb 2022
Antonio De Vito and Martin Jacob
Alma Mater Studiorum University of Bologna and WHU - Otto Beisheim School of Management
Downloads 85 (487,468)

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Government policy and regulation, bankruptcy, debt, capital structure, tax avoidance

25.

Corporate Tax Enforcement Externalities and the Banking Sector

Downloads 362 (138,181)

Corporate Tax Enforcement Externalities and the Banking Sector

Number of pages: 67 Posted: 21 Nov 2018 Last Revised: 23 Sep 2020
John Gallemore and Martin Jacob
University of North Carolina Kenan-Flagler Business School and WHU - Otto Beisheim School of Management
Downloads 362 (137,165)
Citation 12

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tax authority, tax enforcement, tax audit, bank lending, small and medium enterprises (SME), private firms

Corporate Tax Enforcement Externalities and the Banking Sector

Journal of Accounting Research, Volume 58, Issue 5
Posted: 15 Mar 2021
John Gallemore and Martin Jacob
University of North Carolina Kenan-Flagler Business School and WHU - Otto Beisheim School of Management

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tax authority; tax enforcement; tax audit; bank lending; small and medium enterprises (SME); private firms

26.

Beyond Borders: Supragovernmental Tax Enforcement and Investment

Number of pages: 51 Posted: 09 Jul 2020 Last Revised: 13 Jul 2021
Zackery D. Fox, Martin Jacob, Jaron H. Wilde and Ryan J. Wilson
Brigham Young University, WHU - Otto Beisheim School of Management, University of Iowa - Henry B. Tippie College of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 353 (142,020)
Citation 8

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tax enforcement, tax planning, tax authority, state aid

27.

The Role of Personal Income Taxes in Corporate Investment Decisions

TRR 266 Accounting for Transparency Working Paper Series No. 44
Number of pages: 77 Posted: 28 Jan 2021 Last Revised: 29 Sep 2021
Martin Jacob and Robert Vossebürger
WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 349 (143,791)

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Personal income taxation, corporate investment

28.

Withholding Taxes, Compliance Cost and Foreign Portfolio Investment

Number of pages: 46 Posted: 23 Apr 2020 Last Revised: 11 Mar 2022
Martin Jacob and Maximilian Todtenhaupt
WHU - Otto Beisheim School of Management and Norwegian School of Economics (NHH)
Downloads 336 (150,255)

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Foreign portfolio investment, compliance cost, withholding taxes, dividend taxation

29.

Conforming Tax Planning and Firms’ Cost Behavior

Number of pages: 49 Posted: 06 Aug 2019
Jochen Hundsdoerfer and Martin Jacob
Free University of Berlin (FUB) and WHU - Otto Beisheim School of Management
Downloads 291 (174,434)
Citation 2

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corporate taxes, conforming tax planning, cost structure, asymmetric cost behavior, tax avoidance, sticky cost

30.

Tax Regimes and Capital Gains Realizations

European Accounting Review, Forthcoming
Number of pages: 43 Posted: 30 Apr 2011 Last Revised: 21 Sep 2016
Martin Jacob
WHU - Otto Beisheim School of Management
Downloads 286 (177,565)
Citation 8

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Capital Gains Tax, Proportional Tax, Progressive Tax, Top Incomes

31.

Does Legality Matter? The Case of Tax Avoidance and Evasion

FAccT Center Working Paper Nr. 19/2015
Number of pages: 38 Posted: 15 Aug 2015
Kay Blaufus, Matthias Braune, Jochen Hundsdoerfer and Martin Jacob
Leibniz Universität Hannover, Free University of Berlin (FUB), Free University of Berlin (FUB) and WHU - Otto Beisheim School of Management
Downloads 284 (178,864)
Citation 3

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Expressive Law, Legality, Moral Appeals, Tax Avoidance, Tax Evasion, Real Effort Experiment

32.

Executive Inside Debt and Corporate Tax Avoidance

FAccT Center Working Paper Nr. 22/2016
Number of pages: 45 Posted: 25 Apr 2016
Anna Alexander and Martin Jacob
University of Padua and WHU - Otto Beisheim School of Management
Downloads 278 (182,812)

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Tax risk, executive compensation, corporate governance

33.

Zero-Tax Firms

Number of pages: 60 Posted: 20 Apr 2020
Jesse van der Geest and Martin Jacob
Tilburg University and WHU - Otto Beisheim School of Management
Downloads 265 (191,832)

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ETR, tax avoidance, rate reconciliation, tax aggressiveness, losses

34.

Technological Changes and Countries’ Tax Policy Design: Evidence from Anti–Tax Avoidance Rules

forthcoming, Management Science, TRR 266 Accounting for Transparency Working Paper Series No. 12
Number of pages: 60 Posted: 31 Oct 2019 Last Revised: 12 Sep 2023
Alissa Bruehne, Martin Jacob and Harm H. Schütt
WHU - Otto Beisheim School of Management, WHU - Otto Beisheim School of Management and Tilburg University - Tilburg School of Economics and Management
Downloads 257 (197,759)

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tax policy, technological changes, tax avoidance

35.

Taxation and the Cash Flow Sensitivity of Dividends

Economics Letters, Vol. 118, No. 1, 2013
Number of pages: 10 Posted: 04 Jul 2012 Last Revised: 03 Apr 2013
Marcus Jacob and Martin Jacob
WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 235 (215,871)

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taxation, dividends, cash flow sensitivity

36.

Do Tax Incentives Reduce Investment Quality?

TRR 266 Accounting for Transparency Working Paper Series No. 21
Number of pages: 57 Posted: 31 Jan 2020 Last Revised: 01 Feb 2023
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 234 (216,753)
Citation 1

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bonus depreciation, tax incentive, investment incentive, investment quality

37.

Capital Gains Taxes and the Realization of Capital Gains and Losses - Evidence from German Income Tax Data

FinanzArchiv / Public Finance Analysis, Volume 69, Issue 1, 2013, pp. 30-56
Number of pages: 26 Posted: 04 Oct 2009 Last Revised: 03 Apr 2013
Martin Jacob
WHU - Otto Beisheim School of Management
Downloads 234 (216,753)
Citation 1

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Capital Gains Tax, Capital Losses, Income Tax, Investment Decisions, Lock-In Effect, Speculation Gains, Tax Clienteles

38.

Dividend Taxes and Income Shifting

Downloads 229 (221,337)
Citation 2

Dividend Taxes and Income Shifting

Scandinavian Journal of Economics, Forthcoming
Number of pages: 34 Posted: 09 Sep 2012 Last Revised: 21 Sep 2016
Annette Alstadsæter and Martin Jacob
School of Economics and Business, NMBU and WHU - Otto Beisheim School of Management
Downloads 154 (315,263)
Citation 2

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Income shifting, income generation, dividend taxes, closely held corporations, owner–managers

Dividend Taxes and Income Shifting

Number of pages: 43 Posted: 12 Jun 2014
Annette Alstadsæter and Martin Jacob
School of Economics and Business, NMBU and WHU - Otto Beisheim School of Management
Downloads 75 (525,706)

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income shifting, income generation, dividend taxes, closely held corporations, owner-managers

39.

How do corporate tax hikes affect investment allocation within multinationals?

Number of pages: 66 Posted: 03 Aug 2020 Last Revised: 02 Feb 2023
Antonio De Vito, Martin Jacob, Dirk Schindler and Guosong Xu
Alma Mater Studiorum University of Bologna, WHU - Otto Beisheim School of Management, Erasmus School of Economics and Rotterdam School of Management, Erasmus University
Downloads 227 (224,168)
Citation 1

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Tax hike, Investment, Internal networks, Multinationals, Spillover effects

40.

Who CARES? Evidence on the Corporate Tax Provisions of the Coronavirus Aid, Relief, and Economic Security Act from SEC Filings

University of Chicago, Becker Friedman Institute for Economics Working Paper No. 2020-81
Number of pages: 25 Posted: 23 Jun 2020
John Gallemore, Stephan Hollander and Martin Jacob
University of North Carolina Kenan-Flagler Business School, Tilburg University - Tilburg School of Economics and Management and WHU - Otto Beisheim School of Management
Downloads 225 (225,092)
Citation 5

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tax policy, net operating loss, payroll tax, economic stimulus, COVID-19, pandemics, disclosure, political costs

41.

How effective are emission taxes in reducing air pollution?

TRR 266 Accounting for Transparency Working Paper Series No. 114
Number of pages: 52 Posted: 10 Feb 2023
Thilo Erbertseder, Martin Jacob, Hannes Taubenböck and Kira Zerwer
German Aerospace Center, WHU - Otto Beisheim School of Management, German Aerospace Center and Otto Beisheim School of Management (WHU)
Downloads 194 (257,959)

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Environmental taxation, emissions, greenhouse gases, nitrogen oxide

42.

Corporate Tax Enforcement and Business Activity

Number of pages: 54 Posted: 28 Sep 2022 Last Revised: 04 Jun 2023
John Gallemore and Martin Jacob
University of North Carolina Kenan-Flagler Business School and WHU - Otto Beisheim School of Management
Downloads 187 (266,724)

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corporate tax enforcement, business activity, local economies, employment

43.

Corporate Tax Compliance Costs and Investments

Number of pages: 55 Posted: 02 May 2019 Last Revised: 28 Jun 2023
Jesse van der Geest and Martin Jacob
Tilburg University and WHU - Otto Beisheim School of Management
Downloads 177 (279,808)

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Compliance costs, investment, tax administration

44.

Corporate Finance and the Governance Implications of Removing Government Support Programs

Downloads 175 (282,631)
Citation 7

Corporate Finance and the Governance Implications of Removing Government Support Programs

TILEC Discussion Paper No. 2014-021
Number of pages: 43 Posted: 12 Jan 2014 Last Revised: 30 Aug 2015
Martin Jacob, Sofia Johan, Denis Schweizer and Feng Zhan
WHU - Otto Beisheim School of Management, Florida Atlantic University - Finance, Concordia University and Western University
Downloads 115 (396,081)
Citation 1

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Investment funds, Labour-Sponsored Venture Capital Corporations (LSVCCs), tax subsidies, value destruction

Corporate Finance and the Governance Implications of Removing Government Support Programs

Journal of Banking and Finance, Forthcoming
Number of pages: 43 Posted: 03 Nov 2015
Martin Jacob, Sofia Johan, Denis Schweizer and Feng Zhan
WHU - Otto Beisheim School of Management, Florida Atlantic University - Finance, Concordia University and Western University
Downloads 60 (593,816)

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Investment funds, Labour-Sponsored Venture Capital Corporations (LSVCCs), tax subsidies, value destruction

45.

Tax Related Implications of Fair Value Accounting

Forthcoming in: The Routledge Companion to Fair Value in Accounting and Reporting, Edited by: Livne, Gilad and Garen Markarian. London: Routledge
Number of pages: 23 Posted: 18 Sep 2017
Kay Blaufus and Martin Jacob
Leibniz Universität Hannover and WHU - Otto Beisheim School of Management
Downloads 173 (285,491)

Abstract:

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46.

Survival of the Tax Fittest: Path Dependence in Corporate Tax Planning

Number of pages: 32 Posted: 25 Feb 2021
Jesse van der Geest, Martin Jacob and Christian Peters
Tilburg University, WHU - Otto Beisheim School of Management and Nanyang Technological University
Downloads 171 (288,435)

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Path dependence, corporate taxation, flexibility, competition, strategy

47.

Avoiding Taxes to Fix the Tax Code

Number of pages: 74 Posted: 03 May 2019 Last Revised: 11 Nov 2019
Antonio De Vito, Martin Jacob and Maximilian A. Müller
Alma Mater Studiorum University of Bologna, WHU - Otto Beisheim School of Management and University of Cologne
Downloads 157 (309,829)
Citation 1

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Tax distortions, tax avoidance, employment protection, labor regulation

48.

Corporate Tax Planning and Industry Concentration

Number of pages: 71 Posted: 10 Apr 2023
John Gallemore, Jesse van der Geest, Martin Jacob and Christian Peters
University of North Carolina Kenan-Flagler Business School, Tilburg University, WHU - Otto Beisheim School of Management and Nanyang Technological University
Downloads 150 (321,950)

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Tax planning, industry concentration, competition, productivity

49.

Do Personal Income Taxes Affect Corporate Tax-motivated Profit Shifting?

TRR 266 Accounting for Transparency Working Paper Series No. 80
Number of pages: 83 Posted: 22 Apr 2022 Last Revised: 04 Jun 2023
Antonio De Vito, Lisa Hillmann, Martin Jacob and Robert Vossebürger
Alma Mater Studiorum University of Bologna, WHU - Otto Beisheim School of Management, WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 150 (321,950)
Citation 1

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Personal income taxes, profit shifting, corporate income taxes, anti-tax avoidance rules

50.

Takeover Protection and Firm Value

Number of pages: 66 Posted: 16 Feb 2018 Last Revised: 26 Mar 2018
Christian Andres, Martin Jacob and Lennart Ulrich
WHU - Otto Beisheim School of Management, WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 141 (338,226)

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Firm value, Anti-takeover regulation, Productivity, Misallocation

51.

Dividend Taxes, Employment, and Firm Productivity

TRR 266 Accounting for Transparency Working Paper Series No. 35
Number of pages: 52 Posted: 23 Apr 2020 Last Revised: 07 Jul 2021
Martin Jacob
WHU - Otto Beisheim School of Management
Downloads 140 (342,008)
Citation 11

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Dividend Taxation, Employment, Wages, Productivity

52.

A Utility-Based Explanation of Tax Asymmetries

Number of pages: 18 Posted: 14 Oct 2011 Last Revised: 15 Aug 2013
Martin Fochmann and Martin Jacob
Free University of Berlin and WHU - Otto Beisheim School of Management
Downloads 138 (343,967)
Citation 3

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Asymmetric Taxation, Loss Offset Rules, Loss Aversion

53.

Self-Serving Bias and Tax Morale

FAccT Center Working Paper Nr. 17/2014
Number of pages: 8 Posted: 01 Sep 2014
Kay Blaufus, Matthias Braune, Jochen Hundsdoerfer and Martin Jacob
Leibniz Universität Hannover, Free University of Berlin (FUB), Free University of Berlin (FUB) and WHU - Otto Beisheim School of Management
Downloads 129 (362,164)
Citation 3

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Evasion, Tax Morale, Tax Compliance, Self-Serving Bias, Moral Spillover

54.

The Rich Demystified - A Reply to Bach, Corneo, and Steiner (2008)

CESifo Working Paper Series No. 2478
Number of pages: 33 Posted: 03 Dec 2008
Martin Jacob, Rainer Niemann and Martin Weiss
WHU - Otto Beisheim School of Management, University of Graz, Center for Accounting Research and University of Tuebingen - Faculty of Economics and Business Administration
Downloads 117 (389,242)

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top incomes, income taxation, taxing the rich, comprehensive nominal tax rate

55.

Cross-Base Tax Elasticity of Capital Gains

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Cross-Base Tax Elasticity of Capital Gains

Number of pages: 32 Posted: 15 Jul 2014
Martin Jacob
WHU - Otto Beisheim School of Management
Downloads 58 (604,048)

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Capital Gains, Cross-Base Elasticity, Income Taxes

Cross-Base Tax Elasticity of Capital Gains

FAccT Center Working Paper Nr. 16/2014
Number of pages: 31 Posted: 15 Jul 2014
Martin Jacob
WHU - Otto Beisheim School of Management
Downloads 55 (620,099)

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Capital Gains, Cross-Base Elasticity, Income Taxes

56.

The Effect of Limited Tax Loss Carryforwards on Corporate Investment

TRR 266 Accounting for Transparency Working Paper Series No. 95
Number of pages: 68 Posted: 28 Jul 2022 Last Revised: 06 Sep 2022
Lisa Hillmann and Martin Jacob
WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 110 (407,095)

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Corporate investment, tax loss carryforward, corporate taxation, tax policy

57.

How Do Corporate Tax Rates Alter Conforming Tax Avoidance?

Downloads 104 (423,503)

How Do Corporate Tax Rates Alter Conforming Tax Avoidance?

Number of pages: 65 Posted: 15 Feb 2020 Last Revised: 16 Feb 2023
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 104 (426,189)

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conforming tax avoidance, tax avoidance, international tax, book-tax conformity

How Do Corporate Tax Rates Alter Conforming Tax Avoidance?

Number of pages: 65 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 0 (434,579)

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conforming tax avoidance, tax avoidance, international tax, book-tax conformity

58.

Income Inequality and Gender

Number of pages: 10 Posted: 05 May 2020
Martin Jacob
WHU - Otto Beisheim School of Management
Downloads 86 (479,347)

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Income inequality, Gender, Gender pay gap

59.

Employment, Wages, and Dividend Taxation

FAccT Center Working Paper Nr. 18/2014
Number of pages: 9 Posted: 03 Sep 2014
Annette Alstadsæter, Martin Jacob and Altin Vejsiu
School of Economics and Business, NMBU, WHU - Otto Beisheim School of Management and Uppsala University - Department of Economics
Downloads 77 (511,765)

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Dividend taxation, Employment, Wages, Private Firms

60.

Mitigating Shareholder Taxation in Small Open Economies?

Uppsala Center for Fiscal Studies Working Paper No. 2012:3
Number of pages: 18 Posted: 03 Feb 2012
Martin Jacob and Jan Edvin Södersten
WHU - Otto Beisheim School of Management and Uppsala University - Department of Economics
Downloads 64 (565,879)
Citation 4

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Shareholder taxation, corporate-personal tax integration, open economy, investment incentives, small firms

61.

How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals?

CESifo Working Paper No. 10272
Number of pages: 68 Posted: 16 Feb 2023
Antonio Marsi, Martin Jacob, Dirk Schindler and Guosong Xu
University of Bologna, WHU - Otto Beisheim School of Management, Erasmus School of Economics and Rotterdam School of Management, Erasmus University
Downloads 51 (630,092)

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tax hike, investment, internal networks, multinationals, spillover effects

62.

Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway

NBER Working Paper No. w22888
Number of pages: 40 Posted: 05 Dec 2016 Last Revised: 15 Jan 2023
Annette Alstadsæter, Martin Jacob, Wojciech Kopczuk and Kjetil Telle
School of Economics and Business, NMBU, WHU - Otto Beisheim School of Management, Columbia University - Graduate School of Arts and Sciences - Department of Economics and Statistics Norway - Research Department
Downloads 38 (708,284)

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63.

Tax Loss Carrybacks: Investment Stimulus versus Misallocation

The Accounting Review, Forthcoming
Posted: 29 Jul 2020
Inga Bethmann, Martin Jacob and Maximilian A. Müller
WHU - Otto Beisheim School of Management, WHU - Otto Beisheim School of Management and University of Cologne

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Corporate taxation, tax policy, tax loss carryback, tax asymmetry, corporate investments, misallocation