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

47

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Scholarly Papers (47)

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1.

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 1,009 (22,626)
Citation 17

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Taxation, Dividends, Share Repurchases, Payout Policy

2.

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 University of Geneva - Geneva Finance Research Institute (GFRI)
Downloads 842 (29,330)
Citation 11

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Payout Policy, Dividend Taxes, Agency Costs, Ownership Structure

3.

Why Do Countries Mandate Accrual Accounting for Tax Purposes?

Downloads 789 ( 32,099)

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 789 (31,616)
Citation 1

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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

4.

Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments

Number of pages: 59 Posted: 03 Nov 2014 Last Revised: 07 Aug 2019
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 577 (48,869)
Citation 4

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capital investment, intermittent investment, tax uncertainty, corporate saving, Schedule UTP, FIN 48

5.

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 571 (49,545)
Citation 3

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firm valuation, tax avoidance, tax uncertainty

6.

Tax Incidence and Tax Avoidance

Number of pages: 74 Posted: 15 Nov 2017 Last Revised: 28 Mar 2019
Scott Dyreng, Martin Jacob, Xu Jiang and Maximilian A. Müller
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and ESMT Berlin
Downloads 519 (55,890)
Citation 5

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Tax Avoidance, Tax Burden, Tax Incidence

7.

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 510 (57,112)
Citation 3

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moral hazard, tax avoidance, tax planning

8.

Do Dividend Taxes Affect Corporate Investment

Downloads 443 ( 67,901)

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 University of Geneva - Geneva Finance Research Institute (GFRI)
Downloads 255 (125,546)

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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 University of Geneva - Geneva Finance Research Institute (GFRI)
Downloads 188 (168,777)

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Investment, Dividend Taxation, Private Firms

9.

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, University of Geneva - Geneva Finance Research Institute (GFRI) and ESMT Berlin
Downloads 431 (70,227)
Citation 6

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Consumption Tax, Investment, Tax Policy

10.

The Effect of Awareness and Incentives on Tax Evasion

Downloads 422 ( 72,041)
Citation 2

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 310 (101,902)

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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 112 (258,352)
Citation 6

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

11.

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 Chicago - Booth School of Business and WHU - Otto Beisheim School of Management
Downloads 414 (73,753)
Citation 5

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

12.

Who Participates in Tax Avoidance?

Downloads 408 ( 75,052)
Citation 2

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 269 (118,612)
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 139 (219,020)

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tax avoidance, income shifting, income taxation, dividend taxation

13.

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 380 (81,422)
Citation 2

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Corporate taxation, Investment

14.

Payout Taxes and the Allocation of Investment

Downloads 348 ( 90,160)
Citation 8

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 339 (92,217)
Citation 8

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Payout Taxes and the Allocation of Investment

NBER Working Paper No. w17481
Number of pages: 52 Posted: 08 Oct 2011
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 9 (643,929)

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15.

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
WHU - Otto Beisheim School of Management, IE University and WHU - Otto Beisheim School of Management
Downloads 264 (121,576)

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

16.

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 232 (138,632)
Citation 1

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

17.

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 228 (140,940)
Citation 5

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

18.

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
WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 216 (148,424)

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Tax risk, executive compensation, corporate governance

19.

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 216 (148,424)

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taxation, dividends, cash flow sensitivity

20.

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 208 (153,794)

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

21.

Dividend Taxes and Income Shifting

Downloads 188 (168,851)
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 136 (222,913)
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 52 (406,583)

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

Dividend Taxes and Income Shifting

The Scandinavian Journal of Economics, Vol. 118, Issue 4, pp. 693-717, 2016
Number of pages: 25 Posted: 17 Nov 2016
Annette Alstadsæter and Martin Jacob
School of Economics and Business, NMBU and WHU - Otto Beisheim School of Management
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Closely held corporations, dividend taxes, income generation, income shifting, owner‐managers

22.

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

Number of pages: 97 Posted: 16 Dec 2019
Alissa Bruehne and Martin Jacob
WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 168 (187,479)

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Tax Avoidance, Literature Review, Real Effects, Quantitative Synthesis

23.

Corporate Tax Enforcement Externalities and the Banking Sector

Number of pages: 64 Posted: 21 Nov 2018 Last Revised: 27 Mar 2020
John Gallemore and Martin Jacob
University of Chicago - Booth School of Business and WHU - Otto Beisheim School of Management
Downloads 161 (193,429)
Citation 3

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tax authority, tax enforcement, bank lending

24.

Do Corporate Taxes Affect Executive Compensation?

Number of pages: 79 Posted: 20 Jun 2019
Tobias Bornemann, Martin Jacob and Mariana Sailer
Vienna University of Economics and Business - Department of Finance, Accounting & Statistics, WHU - Otto Beisheim School of Management and Vienna University of Economics and Business
Downloads 152 (203,100)

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Corporate taxes; tax incidence; executive compensation

25.

Corporate Finance and the Governance Implications of Removing Government Support Programs

Downloads 136 (222,286)
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 John Carroll University - Boler School of Business
Downloads 96 (287,754)
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 John Carroll University - Boler School of Business
Downloads 40 (454,293)

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

26.

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 117 (249,278)
Citation 1

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

27.

The Effect of Capital Gains Tax Policy Changes on Long-Term Investments

Number of pages: 55 Posted: 16 May 2019
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 104 (270,751)

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

28.

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 101 (276,295)
Citation 1

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Asymmetric Taxation, Loss Offset Rules, Loss Aversion

29.

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 101 (276,295)

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

30.

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 100 (278,255)
Citation 1

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Firm value, Anti-takeover regulation, Productivity, Misallocation

31.

Cross-Base Tax Elasticity of Capital Gains

Downloads 86 (306,294)

Cross-Base Tax Elasticity of Capital Gains

Number of pages: 32 Posted: 15 Jul 2014
Martin Jacob
WHU - Otto Beisheim School of Management
Downloads 43 (441,431)

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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 43 (441,431)

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Capital Gains, Cross-Base Elasticity, Income Taxes

32.

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 76 (329,670)

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33.

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 63 (364,956)
Citation 1

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

34.

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
IE University, WHU - Otto Beisheim School of Management and ESMT Berlin
Downloads 60 (374,012)

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Tax distortions, tax avoidance, employment protection, labor regulation

35.

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 52 (399,970)
Citation 4

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

36.

Tax Enforcement (De)Centralization: Tax Compliance Versus Competitiveness

Number of pages: 54 Posted: 02 May 2019
Jesse van der Geest and Martin Jacob
Tilburg University and WHU - Otto Beisheim School of Management
Downloads 50 (406,909)

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Tax Enforcement, Tax Compliance, Tax Avoidance, Firm Competitiveness

37.

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 50 (406,909)

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Dividend taxation, Employment, Wages, Private Firms

38.

Technological Change and Countries' Tax Policy Design

Number of pages: 51 Posted: 31 Oct 2019
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 48 (413,941)

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tax policy, technological changes, tax avoidance

39.

Do Consumers Pay the Corporate Tax?

Number of pages: 50 Posted: 22 Oct 2019
Martin Jacob, Maximilian A. Müller and Thorben Wulff
WHU - Otto Beisheim School of Management, ESMT Berlin and WHU - Otto Beisheim School of Management
Downloads 48 (413,941)

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Corporate tax, tax incidence, tax policy

40.

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 24 (522,763)

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

41.

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 23 (528,663)

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bonus depreciation, tax incentive, investment incentive, investment quality

42.

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
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 6 (638,199)

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43.

Withholding Taxes and Foreign Portfolio Investment

Number of pages: 52
Martin Jacob and Maximilian Todtenhaupt
WHU - Otto Beisheim School of Management and Norwegian School of Economics (NHH)
Downloads 1

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Foreign portfolio investment, withholding taxes, shareholder taxation, home bias

44.

Tax Loss Carrybacks: Investment Stimulus versus Misallocation

The Accounting Review, Forthcoming
Posted: 07 Jan 2016 Last Revised: 16 Oct 2017
Inga Bethmann, Martin Jacob and Maximilian A. Müller
WHU - Otto Beisheim School of Management, WHU - Otto Beisheim School of Management and ESMT Berlin

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

45.

Income Inequality and Gender

Number of pages: 10
Martin Jacob
WHU - Otto Beisheim School of Management
Downloads 0

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Income inequality, Gender, Gender pay gap

46.

Dividend Taxes, Employment, and Firm Productivity

Number of pages: 29
Martin Jacob
WHU - Otto Beisheim School of Management
Downloads 0

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Dividend taxation, Employment, Wages, Productivity

47.

Zero-Tax Firms

Number of pages: 60
Jesse van der Geest and Martin Jacob
Tilburg University and WHU - Otto Beisheim School of Management
Downloads 0

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