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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

32

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8,143

CITATIONS
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13

Scholarly Papers (32)

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1.

Why Do Countries Mandate Accrual Accounting for Tax Purposes?

Downloads 753 ( 28,699)

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 753 (28,239)

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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

2.

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 722 (21,673)
Citation 8

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Taxation, Dividends, Share Repurchases, Payout Policy

3.

Do Dividend Taxes Affect Corporate Investment

Downloads 372 ( 70,700)

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 Cornell University - Cornell Tech NYC
Downloads 218 (125,592)

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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 Cornell University - Cornell Tech NYC
Downloads 154 (172,810)

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Investment, Dividend Taxation, Private Firms

4.

Who Participates in Tax Avoidance?

Downloads 366 ( 72,096)

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 249 (109,720)

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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 117 (215,705)

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tax avoidance, income shifting, income taxation, dividend taxation

5.

Payout Taxes and the Allocation of Investment

Downloads 338 ( 79,023)
Citation 3

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 330 (80,667)
Citation 3

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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 8 (562,601)
Citation 3

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6.

The Effect of Awareness and Incentives on Tax Evasion

Downloads 324 ( 82,940)

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 237 (115,493)

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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 87 (264,925)

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

7.

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 Cornell University - Cornell Tech NYC
Downloads 273 (30,580)

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Payout Policy, Dividend Taxes, Agency Costs, Ownership Structure

8.

Firm Valuation and the Uncertainty of Future Tax Avoidance

FAccT Center Working Paper Nr. 13/2013
Number of pages: 48 Posted: 30 Oct 2013 Last Revised: 21 Jan 2015
Martin Jacob and Harm H. Schütt
WHU - Otto Beisheim School of Management and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 260 (50,044)

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firm valuation, tax avoidance, tax uncertainty

9.

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 182 (132,373)

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taxation, dividends, cash flow sensitivity

10.

Dividend Taxes and Income Shifting

Downloads 165 (162,661)

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 121 (210,284)

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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 44 (378,634)

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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

11.

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 157 (80,739)

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Corporate taxation, Investment

12.

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 149 (139,866)

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

13.

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 143 (147,619)

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

14.

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
Downloads 138 (60,010)

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moral hazard, tax avoidance, tax planning

15.

Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments

Number of pages: 50 Posted: 03 Nov 2014 Last Revised: 15 Feb 2018
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 138 (65,716)

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

16.

Corporate Finance and the Governance Implications of Removing Government Support Programs

Downloads 128 (200,633)

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, York University - Schulich School of Business, Concordia University and John Carroll University - Boler School of Business
Downloads 92 (255,654)

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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, York University - Schulich School of Business, Concordia University and John Carroll University - Boler School of Business
Downloads 36 (409,614)

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

17.

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 106 (230,643)

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

18.

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 88 (246,786)
Citation 1

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

19.

Cross-Base Tax Elasticity of Capital Gains

Downloads 78 (280,635)

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 41 (389,601)

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Capital Gains, Cross-Base Elasticity, Income Taxes

Cross-Base Tax Elasticity of Capital Gains

Number of pages: 32 Posted: 15 Jul 2014
Martin Jacob
WHU - Otto Beisheim School of Management
Downloads 37 (405,370)

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Capital Gains, Cross-Base Elasticity, Income Taxes

20.

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
University of Cologne and WHU - Otto Beisheim School of Management
Downloads 60 (255,495)
Citation 1

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Asymmetric Taxation, Loss Offset Rules, Loss Aversion

21.

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 48 (131,735)

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

22.

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 42 (358,792)

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

23.

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 26 (392,918)

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Dividend taxation, Employment, Wages, Private Firms

24.

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 0 (408,610)

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Firm value, Anti-takeover regulation, Productivity, Misallocation

25.

Tax Avoidance and Tax Incidence

Number of pages: 49 Posted: 15 Nov 2017
Scott Dyreng, Martin Jacob, Xu Jiang and Maximilian A. Müller
Duke University, WHU - Otto Beisheim School of Management, Duke University and WHU - Otto Beisheim School of Management
Downloads 0 (123,742)

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Tax Avoidance, Tax Burden, Tax Incidence, Undersheltering Puzzle

26.

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 0 (365,102)

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27.

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 0 (572,241)
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28.

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

FAccT Center Working Paper Nr. 23/2016
Number of pages: 45 Posted: 21 Sep 2016 Last Revised: 21 May 2018
Anna Alexander, Antonio De Vito and Martin Jacob
WHU - Otto Beisheim School of Management, WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 0 (165,260)

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tax policy, profit shifting, tax avoidance, multinational firms

29.

Consumption Taxes and Corporate Investment

Number of pages: 51 Posted: 25 Jun 2016 Last Revised: 13 Sep 2017
Martin Jacob, Roni Michaely and Maximilian A. Müller
WHU - Otto Beisheim School of Management, Cornell University - Cornell Tech NYC and WHU - Otto Beisheim School of Management
Downloads 0 (177,411)

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Consumption Tax, Investment, Tax Policy

30.

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 0 (139,164)

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Tax risk, executive compensation, corporate governance

31.

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 0 (76,197)

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

32.

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 WHU - Otto Beisheim School of Management

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