Martin Jacob

WHU - Otto Beisheim School of Management

Professor of Business Taxation

Burgplatz 2

D-56179 Vallendar, 56179

Germany

http://www.whu.edu/steuer

SCHOLARLY PAPERS

50

DOWNLOADS
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Top 3,363

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12,274

SSRN CITATIONS
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Top 8,014

in Total Papers Citations

78

CROSSREF CITATIONS

72

Scholarly Papers (50)

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 1,038 (23,314)
Citation 19

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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 869 (30,199)
Citation 14

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Payout Policy, Dividend Taxes, Agency Costs, Ownership Structure

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 794 (33,637)
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.

Tax Incidence and Tax Avoidance

Number of pages: 77 Posted: 15 Nov 2017 Last Revised: 05 Aug 2020
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and ESMT Berlin
Downloads 660 (43,852)
Citation 3

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Tax Avoidance, Tax Burden, Tax Incidence

5.

Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments

Number of pages: 69 Posted: 03 Nov 2014 Last Revised: 18 Sep 2020
Martin Jacob, Kelly Wentland and Scott Wentland
WHU - Otto Beisheim School of Management, George Mason University - Department of Accounting and
Downloads 643 (45,536)
Citation 4

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

6.

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 593 (50,504)
Citation 8

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firm valuation, tax avoidance, tax uncertainty

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
WHU - Otto Beisheim School of Management, Goethe University Frankfurt and Ludwig Maximilian University of Munich (LMU)
Downloads 536 (57,405)
Citation 4

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moral hazard, tax avoidance, tax planning

8.

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
WHU - Otto Beisheim School of Management, University of Geneva - Geneva Finance Research Institute (GFRI) and ESMT Berlin
Downloads 470 (67,621)
Citation 10

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Consumption Tax, Investment, Tax Policy

Do Dividend Taxes Affect Corporate Investment

CESifo Working Paper Series No. 4931
Number of pages: 34 Posted: 16 Sep 2014
School of Economics and Business, NMBU, WHU - Otto Beisheim School of Management and University of Geneva - Geneva Finance Research Institute (GFRI)
Downloads 262 (130,112)

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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
School of Economics and Business, NMBU, WHU - Otto Beisheim School of Management and University of Geneva - Geneva Finance Research Institute (GFRI)
Downloads 198 (171,157)

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Investment, Dividend Taxation, Private Firms

10.
Downloads 446 ( 72,086)
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 334 (100,103)

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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 (274,093)
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 436 (74,059)
Citation 13

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

12.
Downloads 414 ( 78,823)
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 270 (126,067)
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 144 (225,826)

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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 398 (82,418)
Citation 3

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Corporate taxation, Investment

14.
Downloads 350 ( 95,640)
Citation 11

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 341 (97,778)
Citation 9

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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 (680,961)

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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 Business School - IE University and WHU - Otto Beisheim School of Management
Downloads 286 (119,247)
Citation 2

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

16.

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 271 (126,177)
Citation 2

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Tax Avoidance, Literature Review, Real Effects, Quantitative Synthesis

17.

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
Leibniz Universität Hannover, Free University of Berlin (FUB), Free University of Berlin (FUB) and WHU - Otto Beisheim School of Management
Downloads 237 (144,486)
Citation 2

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

18.

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 231 (148,079)
Citation 5

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

19.

Do Corporate Taxes Affect Executive Compensation?

WU International Taxation Research Paper Series No. 2020-09
Number of pages: 80 Posted: 05 May 2020 Last Revised: 05 Aug 2020
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 222 (153,884)
Citation 1

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Corporate taxes; tax incidence; executive compensation

20.

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 219 (155,839)

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Tax risk, executive compensation, corporate governance

21.

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 217 (157,178)

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taxation, dividends, cash flow sensitivity

22.

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 212 (160,550)

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

23.

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 Chicago - Booth School of Business and WHU - Otto Beisheim School of Management
Downloads 210 (162,022)
Citation 4

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

24.
Downloads 190 (177,859)
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 (236,542)
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 54 (422,631)

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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

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
WHU - Otto Beisheim School of Management, Florida Atlantic University - Finance, Concordia University and University of Western Ontario
Downloads 99 (298,778)
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
WHU - Otto Beisheim School of Management, Florida Atlantic University - Finance, Concordia University and University of Western Ontario
Downloads 40 (480,470)

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

26.

Does Differential Taxation of Short-Term Relative to Long-Term Capital Gains Affect Long-Term Investment?

Number of pages: 58 Posted: 16 May 2019 Last Revised: 11 Jun 2020
Duke University - Fuqua School of Business, WHU - Otto Beisheim School of Management, Duke University and Duke University - Fuqua School of Business
Downloads 138 (233,107)
Citation 1

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

27.

Self-Serving Bias and Tax Morale

FAccT Center Working Paper Nr. 17/2014
Number of pages: 8 Posted: 01 Sep 2014
Leibniz Universität Hannover, Free University of Berlin (FUB), Free University of Berlin (FUB) and WHU - Otto Beisheim School of Management
Downloads 117 (264,378)
Citation 2

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

28.

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 115 (267,610)
Citation 2

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

29.

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 106 (283,345)
Citation 2

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Asymmetric Taxation, Loss Offset Rules, Loss Aversion

30.

Do Consumers Pay the Corporate Tax?

Number of pages: 49 Posted: 22 Oct 2019 Last Revised: 17 Jun 2020
WHU - Otto Beisheim School of Management, ESMT Berlin and WHU - Otto Beisheim School of Management
Downloads 105 (287,148)

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Corporate tax, tax incidence, tax policy

31.

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 103 (289,050)

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Firm value, Anti-takeover regulation, Productivity, Misallocation

32.

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 (292,893)

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

33.

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 Chicago - Booth School of Business, Tilburg University - Tilburg School of Economics and Management and WHU - Otto Beisheim School of Management
Downloads 95 (304,734)
Citation 4

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

34.

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 94 (306,835)

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

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 (466,978)

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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 (466,978)

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Capital Gains, Cross-Base Elasticity, Income Taxes

36.

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 85 (326,779)

Abstract:

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37.

Avoiding Taxes to Fix the Tax Code

Number of pages: 74 Posted: 03 May 2019 Last Revised: 11 Nov 2019
IE Business School - IE University, WHU - Otto Beisheim School of Management and ESMT Berlin
Downloads 78 (343,948)
Citation 2

Abstract:

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Tax distortions, tax avoidance, employment protection, labor regulation

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 72 (359,974)

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tax policy, technological changes, tax avoidance

39.

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 65 (380,002)

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Tax Enforcement, Tax Compliance, Tax Avoidance, Firm Competitiveness

40.

Withholding Taxes, Compliance Cost and Foreign Portfolio Investment

Number of pages: 54 Posted: 23 Apr 2020 Last Revised: 25 Jun 2020
Martin Jacob and Maximilian Todtenhaupt
WHU - Otto Beisheim School of Management and Norwegian School of Economics (NHH)
Downloads 57 (405,846)

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

41.

Beyond Borders: Supragovernmental Tax Enforcement and Investment

Number of pages: 53 Posted: 09 Jul 2020 Last Revised: 20 Oct 2020
University of Oregon, WHU - Otto Beisheim School of Management, University of Iowa - Henry B. Tippie College of Business and University of Oregon
Downloads 53 (426,675)

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tax enforcement, tax planning, tax authority, state aid

42.

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 (423,096)
Citation 4

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

43.

Employment, Wages, and Dividend Taxation

FAccT Center Working Paper Nr. 18/2014
Number of pages: 9 Posted: 03 Sep 2014
School of Economics and Business, NMBU, WHU - Otto Beisheim School of Management and Uppsala University - Department of Economics
Downloads 50 (430,355)

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Dividend taxation, Employment, Wages, Private Firms

44.

Do Tax Incentives Reduce Investment Quality?

Number of pages: 45 Posted: 31 Jan 2020
Otto-von-Guericke-Universität Magdeburg, WHU - Otto Beisheim School of Management and University of Wuppertal - Department of Economics
Downloads 45 (449,677)

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bonus depreciation, tax incentive, investment incentive, investment quality

45.

Tax-Induced Earnings Management and Book-Tax Conformity: International Evidence from Unconsolidated Accounts

Number of pages: 45 Posted: 15 Feb 2020
Otto-von-Guericke-Universität Magdeburg, WHU - Otto Beisheim School of Management, affiliation not provided to SSRN and George Mason University - Department of Accounting
Downloads 44 (453,736)

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

46.

Firms' Internal Networks and Austerity Spillover

Number of pages: 52 Posted: 03 Aug 2020
Antonio De Vito, Martin Jacob and Guosong Xu
IE Business School - IE University, WHU - Otto Beisheim School of Management and Rotterdam School of Management, Erasmus University
Downloads 25 (546,609)

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Austerity, Fiscal Policy, Investment, Internal Networks, Spillover Effects

47.

Income Inequality and Gender

Number of pages: 10 Posted: 05 May 2020
Martin Jacob
WHU - Otto Beisheim School of Management
Downloads 23 (565,414)

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Income inequality, Gender, Gender pay gap

48.

Dividend Taxes, Employment, and Firm Productivity

Number of pages: 29 Posted: 23 Apr 2020
Martin Jacob
WHU - Otto Beisheim School of Management
Downloads 15 (611,412)

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Dividend Taxation, Employment, Wages, Productivity

49.

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
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 9 (653,916)

Abstract:

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50.

Tax Loss Carrybacks: Investment Stimulus versus Misallocation

The Accounting Review, Forthcoming
Posted: 29 Jul 2020
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