Nadja Dwenger

Max Planck Institute for Tax Law and Public Finance

SCHOLARLY PAPERS

20

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2,472

CITATIONS
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Top 17,312

in Total Papers Citations

19

Scholarly Papers (20)

1.

Debt and Equity in Domestic and International Tax Law — A Comparative Policy Analysis

Reprinted from British Tax Review (BTR), 2014, Nr. 2, p. 146 - 217. © Thomson Reuters (Professional) UK Limited and Contributors and Schön, Wolfgang /et.al., Working Paper of the Max Planck Institute for Tax Law and Public Finance 2014-09
Number of pages: 75 Posted: 08 Jul 2014 Last Revised: 14 Jul 2014
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law, Max Planck Institute for Tax Law and Public Finance, University of Cologne, Max Planck Institute for Tax Law and Public Finance, University of Groningen - Faculty of Law, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Vienna University, Institute for Austrian and International Taxlaw, Max Planck Institute for Tax Law and Public Finance, Independent, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Freshfields Bruckhaus Deringer LLP, University of St. Gallen, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Independent, HgCapital, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads 720 (31,692)

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corporate law, business taxation, international tax law, debt equity distinction, comparative law, tax policy, comparative policy analysis

2.

Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data

DIW Berlin Discussion Paper No. 855
Number of pages: 28 Posted: 09 Jul 2009
Nadja Dwenger and Viktor Steiner
Max Planck Institute for Tax Law and Public Finance and German Institute for Economic Research (DIW Berlin)
Downloads 248 (114,410)
Citation 2

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financial leverage, financial structure, debt ratio, corporate income taxation, corporate tax return data

3.

Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data

DIW Berlin Discussion Paper No. 829
Number of pages: 36 Posted: 28 Jun 2009
Nadja Dwenger and Viktor Steiner
Max Planck Institute for Tax Law and Public Finance and German Institute for Economic Research (DIW Berlin)
Downloads 192 (146,701)
Citation 2

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corporate income taxation, tax base elasticity, micro simulation

4.
Downloads 152 (180,085)

Flipping a Coin: Theory and Evidence

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-14
Number of pages: 46 Posted: 21 Dec 2012 Last Revised: 24 Mar 2014
Nadja Dwenger, Dorothea Kübler and Georg Weizsäcker
Max Planck Institute for Tax Law and Public Finance, Social Science Research Center (WZB) and German Institute for Economic Research (DIW Berlin)
Downloads 80 (287,529)

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Preference for randomization, menu-dependent preference, individual decision making, university choice, matching

Flipping a Coin: Theory and Evidence

CESifo Working Paper Series No. 4740
Number of pages: 45 Posted: 07 May 2014
Nadja Dwenger, Dorothea Kübler and Georg Weizsacker
Max Planck Institute for Tax Law and Public Finance, Social Science Research Center (WZB) and Humboldt University Berlin
Downloads 72 (306,071)

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preference for randomization, menu-dependent preference, individual decision making, university choice, matching

5.

Sharing the Burden: Empirical Evidence on Corporate Tax Incidence

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-14
Number of pages: 40 Posted: 04 Oct 2011 Last Revised: 20 Sep 2013
Nadja Dwenger, Pia Rattenhuber and Viktor Steiner
Max Planck Institute for Tax Law and Public Finance, Independent and Free University of Berlin (FUB)
Downloads 145 (187,224)

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tax incidence, wage determination, corporate income taxation, corporate tax return data

6.

Flipping a Coin: Theory and Evidence

Number of pages: 44 Posted: 12 Nov 2013
Nadja Dwenger, Dorothea Kübler and Georg Weizsacker
Max Planck Institute for Tax Law and Public Finance, Social Science Research Center (WZB) and Humboldt University Berlin
Downloads 131 (203,108)

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preference for randomization, menu-dependent preference, individual decision making, university choice, matching

7.

Don't Aim Too High: The Potential Costs of High Aspirations

Jena Economic Research Paper No. 2007-097
Number of pages: 22 Posted: 06 Dec 2007
Astrid Matthey and Nadja Dwenger
Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Economics and Max Planck Institute for Tax Law and Public Finance
Downloads 124 (212,047)
Citation 3

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aspirations, reference state, expectations, individual utility, experiments

8.

Do Taxes Crowd Out Intrinsic Motivation? Field-Experimental Evidence from Germany

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-23
Number of pages: 58 Posted: 20 Dec 2014
Pierre Boyer, Nadja Dwenger and Johannes Rincke
Ecole Polytechnique, Palaiseau - Department of Economics, Max Planck Institute for Tax Law and Public Finance and Ludwig Maximilian University of Munich
Downloads 122 (214,589)

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intrinsic motivation, crowding out, charitable giving, taxes, public goods, natural randomized field experiment

9.

Implementing Quotas in University Admissions: An Experimental Analysis

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-22
Number of pages: 48 Posted: 28 Dec 2011
Kiel Institute for the World Economy - IFW, Max Planck Institute for Tax Law and Public Finance, Social Science Research Center (WZB) and Institut für Mikroökonomik
Downloads 102 (244,137)

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college admissions, experiment, quotas, matching, Gale-Shapley mechanism, Boston mechanism

Do Tuition Fees Affect the Mobility of University Applicants? Evidence from a Natural Experiment

IZA Discussion Paper No. 4421
Number of pages: 28 Posted: 15 Oct 2009
Nadja Dwenger, Johanna Storck and Katharina Wrohlich
Max Planck Institute for Tax Law and Public Finance, German Institute for Economic Research (DIW Berlin) and DIW Berlin, German Institute for Economic Research
Downloads 61 (334,959)
Citation 3

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mobility of high-school graduates, tuition fees, natural experiment

Do Tuition Fees Affect the Mobility of University Applicants? Evidence from a Natural Experiment

DIW Berlin Discussion Paper No. 926
Number of pages: 29 Posted: 01 Nov 2009
Nadja Dwenger, Johanna Storck and Katharina Wrohlich
Max Planck Institute for Tax Law and Public Finance, German Institute for Economic Research (DIW Berlin) and DIW Berlin, German Institute for Economic Research
Downloads 37 (417,186)
Citation 3

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mobility of high-school graduates, tuition fees, natural experiment

11.

Tax Loss Offset Restrictions - Last Resort for the Treasury? An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data

DIW Berlin Discussion Paper No. 764
Number of pages: 22 Posted: 12 Feb 2008 Last Revised: 06 Jan 2011
Nadja Dwenger
Max Planck Institute for Tax Law and Public Finance
Downloads 87 (270,745)
Citation 2

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micro simulation, loss offset restrictions, corporate taxation, tax loss carryforward, tax loss carry-back, tax reform

From Financial to Real Economic Crisis: Evidence from Individual Firm-Bank Relationships in Germany

DIW Berlin Discussion Paper No. 1510
Number of pages: 54 Posted: 02 Oct 2015
Nadja Dwenger, Frank M. Fossen and Martin Simmler
Max Planck Institute for Tax Law and Public Finance, University of Nevada, Reno and German Institute for Economic Research (DIW Berlin)
Downloads 63 (329,435)

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Financial crisis, contagion, credit rationing, relationship lending, investment

From Financial to Real Economic Crisis: Evidence from Individual Firm-Bank Relationships in Germany

Freie Universität Berlin, School of Business & Economics Discussion Paper No. 2015/28
Number of pages: 56 Posted: 14 Oct 2015
Nadja Dwenger, Frank M. Fossen and Martin Simmler
Max Planck Institute for Tax Law and Public Finance, University of Nevada, Reno and German Institute for Economic Research (DIW Berlin)
Downloads 14 (541,980)

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financial crisis, contagion, credit rationing, relationship lending, investment

13.

Corporate Taxation and Investment: Explaining Investment Dynamics with Firm-Level Panel Data

DIW Berlin Discussion Paper No. 924
Number of pages: 48 Posted: 01 Nov 2009
Nadja Dwenger
Max Planck Institute for Tax Law and Public Finance
Downloads 68 (312,424)

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taxation, business investment, user cost of capital, dynamic specification

14.

Do Norms on Contribution Behavior Affect Intrinsic Motivation? Field-Experimental Evidence from Germany

CESifo Working Paper Series No. 5998
Number of pages: 35 Posted: 12 Aug 2016
Pierre Boyer, Nadja Dwenger and Johannes Rincke
Ecole Polytechnique, Palaiseau - Department of Economics, Max Planck Institute for Tax Law and Public Finance and Ludwig Maximilian University of Munich
Downloads 60 (333,285)

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intrinsic motivation, crowding out, charitable giving, norms, taxes, public goods, randomized field experiment

15.

The Short-Term Fiscal Effects of the Preferential Treatment for Non-Incorporations' Retained Earnings

DIW Berlin Discussion Paper No. 765
Number of pages: 23 Posted: 21 Feb 2008
Michael Broer and Nadja Dwenger
German Institute for Economic Research (DIW Berlin) and Max Planck Institute for Tax Law and Public Finance
Downloads 46 (375,917)

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Business taxes, German income taxation, unincorporated companies, tax revenue, micro simulation

16.

Do Individuals Put Effort into Lying? Evidence from a Compliance Experiment

CESifo Working Paper Series No. 5805
Number of pages: 24 Posted: 14 Apr 2016
Nadja Dwenger and Tim Lohse
Max Planck Institute for Tax Law and Public Finance and Berlin School of Economics and Law
Downloads 40 (396,819)

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lying effort, face-to-face communication, perceived trustworthiness, lie detection, compliance

17.

Telling the Truth May Not Pay Off: An Empirical Study of Centralised University Admissions in Germany

IZA Discussion Paper No. 3261
Number of pages: 30 Posted: 03 Nov 2008
Sebastian Braun, Nadja Dwenger and Dorothea Kübler
Kiel Institute for the World Economy - IFW, Max Planck Institute for Tax Law and Public Finance and Social Science Research Center (WZB)
Downloads 34 (420,239)
Citation 5

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matching, university admissions, strategic behaviour

18.

Success in the University Admission Process in Germany: Regional Provenance Matters

DIW Berlin Discussion Paper No. 789
Number of pages: 17 Posted: 13 May 2008
Sebastian Braun and Nadja Dwenger
Kiel Institute for the World Economy - IFW and Max Planck Institute for Tax Law and Public Finance
Downloads 25 (461,622)
Citation 1

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Admission to university, central clearing house, federalism, federal education system

19.

Shaming for Tax Enforcement: Evidence from a New Policy

CEPR Discussion Paper No. DP13194
Number of pages: 50 Posted: 24 Sep 2018
Nadja Dwenger and Lukas Treber
Max Planck Institute for Tax Law and Public Finance and University of Hohenheim
Downloads 1 (602,073)
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compliance, enforcement, penalty, shaming, social image concerns, tax debt

20.

User Cost Elasticity of Capital Revisited

Economica, Vol. 81, Issue 321, pp. 161-186, 2014
Number of pages: 26 Posted: 04 Dec 2013
Nadja Dwenger
Max Planck Institute for Tax Law and Public Finance
Downloads 0 (617,816)
Citation 1
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