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

5

DOWNLOADS

342

SSRN CITATIONS

2

CROSSREF CITATIONS

0

Scholarly Papers (5)

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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: 34 Posted: 10 Apr 2019
Kerstin Roeder and Robert Ullmann
University of Augsburg and University of Augsburg
Downloads 128 (351,860)

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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
Norwegian School of Economics (NHH) and University of Augsburg
Downloads 126 (356,011)

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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 55 (586,928)

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

4.

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 27 (757,879)

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

5.

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

Downloads 6 (939,010)

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
Government of the Commonwealth of Australia - Department of the Treasury, European University Viadrina, University of Michigan, Stephen M. Ross School of Business and University of Augsburg
Downloads 6 (975,168)
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Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate

Number of pages: 55 Posted: 22 May 2023
William Boning, Drahomir Klimsa, Joel B. Slemrod and Robert Ullmann
Government of the Commonwealth of Australia - Department of the Treasury, European University Viadrina, University of Michigan, Stephen M. Ross School of Business and University of Augsburg
Downloads 0

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Profit shifting, minimum tax rate, Tax competition, Tax Havens