Robert Ullmann

University of Augsburg

Full Professor

Universitätsstr. 16

Augsburg, 86159

Germany

http://www.wiwi.uni-augsburg.de/bwl/ullmann/Team/Prof_-Dr_-Robert-Ullmann/

Norwegian Center for Taxation

Affiliated Member

Helleveien 30

Bergen, Bergen 5045

Norway

  • University of Augsburg

  • Norwegian Center for Taxation

SCHOLARLY PAPERS

7

DOWNLOADS

596

TOTAL CITATIONS

0

Scholarly Papers (7)

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1.

"Will You Marry Me"...in December? Tax-Induced Wedding Date Shifting and Mismatching in Long-Term Relationships

Number of pages: 41 Posted: 10 Apr 2019
Drahomir Klimsa, Kerstin Roeder and Robert Ullmann
European University Viadrina, University of Augsburg and University of Augsburg
Downloads 188 (336,405)

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marriage tax benefit, mismatching, long-term relationships, timing of weddings, administrative data, Germany JEL Classification: J12, H24, H31, K34

2.

Pushing the Wrong Buttons: VAT Evasion by Misclassification of Meal Consumption Type

European Accounting Review, 2020, Vol. 29, No. 5, pp. 975-997, doi:10.1080/09638180.2
Number of pages: 42 Posted: 20 Sep 2017 Last Revised: 14 Feb 2023
Arnt Hopland and Robert Ullmann
NHH Norwegian School of Economics and University of Augsburg
Downloads 156 (396,237)

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value-added tax, tax evasion, tax base shifting, small and medium-sized enterprises

3.

Detecting Target-Driven Earnings Management Based on the Distribution of Digits

Journal of Business Finance & Accounting, 2017, Vol. 44, No. 1, pp. 63-93; DOI: 10.1111/jbfa.12223 (Creative Commons Attribution Non-Commercial License)
Number of pages: 31 Posted: 12 Oct 2016 Last Revised: 09 Oct 2017
Robert Ullmann, Christoph Watrin and Christoph Watrin
University of Augsburg and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 72 (678,469)

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Distribution of Digits, Target-Driven Earnings Management, Benford’s Law

4.

Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate

Downloads 59 (750,963)

Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate

Number of pages: 56 Posted: 22 May 2023
William Boning, Drahomir Klimsa, Joel B. Slemrod and Robert Ullmann
U.S. Department of the Treasury, European University Viadrina, University of Michigan, Stephen M. Ross School of Business and University of Augsburg
Downloads 52 (814,785)

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profit shifting, minimum tax rate, tax competition, tax havens JEL Classification: H26, H32, H71

Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate

NBER Working Paper No. w31225
Number of pages: 56 Posted: 15 May 2023 Last Revised: 29 May 2023
William Boning, Drahomir Klimsa, Joel B. Slemrod and Robert Ullmann
U.S. Department of the Treasury, European University Viadrina, University of Michigan, Stephen M. Ross School of Business and University of Augsburg
Downloads 7 (1,311,202)
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5.

Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany

International Tax and Public Finance
Number of pages: 34 Posted: 10 May 2022
Drahomir Klimsa and Robert Ullmann
University of Augsburg and University of Augsburg
Downloads 55 (776,648)

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tax enforcement, size-dependent regulation, bunching, administrative data, Germany

6.

Unexpected Tax Refunds and Capital Market Efficiency: Evidence From the German Nuclear Fuel Tax

Economics Letters, Vol. 235 (2024) 111553
Number of pages: 6 Posted: 13 Feb 2024
Drahomir Klimsa, Mario Rieger and Robert Ullmann
European University Viadrina, University of Augsburg and University of Augsburg
Downloads 41 (883,041)

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Capital markets, Market efficiency, Tax refunds

7.

How (Not) to Tax Sunshine: Bunching around Tax-Exempt Thresholds for Rooftop Photovoltaic Systems

Number of pages: 25 Posted: 13 Dec 2024 Last Revised: 09 Mar 2025
Drahomir Klimsa, Mario Rieger and Robert Ullmann
European University Viadrina, University of Augsburg and University of Augsburg
Downloads 25 (1,044,807)

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taxation, renewable energy, sustainability, photovoltaic systems JEL Classification: H20