Publications
- 2024
- Published
Tax compliance and behavioral responses to taxes
Jarzembski, J. K., 8 May 2024, Hannover. 94 p.Research output: Thesis › Doctoral thesis
- Published
Empirical essays on tax avoidance
Reineke, J., 29 Apr 2024, Hannover. 28 p.Research output: Thesis › Doctoral thesis
- Published
Economic decision making and tax policy uncertainty
Spaeth, A., 3 Apr 2024, Hannover. 140 p.Research output: Thesis › Doctoral thesis
- 2023
- E-pub ahead of print
Public Disclosure of Tax Strategies and Firm’s Actual Tax Policy
Blaufus, K., Jarzembski, J. K., Reineke, J. & Trenn, I., 9 Oct 2023, (E-pub ahead of print) In: Journal of Accounting, Auditing and Finance.Research output: Contribution to journal › Article › Research › peer review
- Published
Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis
Blaufus, K., Reineke, J. & Trenn, I., Apr 2023, In: Journal of Business Economics. 93, 3, p. 509-557 49 p.Research output: Contribution to journal › Article › Research › peer review
- Published
How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation?
Blaufus, K., Fochmann, N., Hundsdoerfer, J. & Milde, M., 2023, In: European accounting review. 32, 5, p. 1157-1184 28 p.Research output: Contribution to journal › Article › Research › peer review
- 2022
- Published
Rechtssicherheit im Unternehmenssteuerrecht: Ergebnisse einer Befragung
Blaufus, K. & Keß, T., 15 Aug 2022, In: Steuer und Wirtschaft - StuW. 99, 3, p. 241-258Research output: Contribution to journal › Article › Research
- Published
Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments
Blaufus, K., Lorenz, D., Milde, M., Peuthert, B. & Schwäbe, A. N., Feb 2022, In: Accounting, Organizations and Society. 97, 101294.Research output: Contribution to journal › Article › Research › peer review
- Published
Tax Misperception and its Effects on Decision Making: Literature Review and Behavioral Taxpayer Response Model
Blaufus, K., Chirvi, M., Huber, H. P., Maiterth, R. & Sureth-Sloane, C., 2022, In: European accounting review. 31, 1, p. 111-144 34 p.Research output: Contribution to journal › Article › Research › peer review
- 2021
- Published
Tax Misperceptions and the Effect of Informational Tax Nudges on Retirement Savings
Blaufus, K. & Milde, M., Aug 2021, In: Management science. 67, 8, p. 5011-5031 21 p.Research output: Contribution to journal › Article › Research › peer review
- Published
Empirical analyses of compliance costs and client advocacy in Germany
Hoffmann, F., 2021, Hannover. 111 p.Research output: Thesis › Doctoral thesis
- Published
Empirical Essays on Tax Compliance Management and Tax Disclosures
Trenn, I., 2021, Hannover. 144 p.Research output: Thesis › Doctoral thesis
- 2020
- Published
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective
Alm, J., Blaufus, K., Fochmann, M., Kirchler, E., Mohr, P. N. C., Olson, N. E. & Torgler, B., 14 Dec 2020, In: FINANZARCHIV. 76, 4, p. 396-428 33 p.Research output: Contribution to journal › Article › Research › peer review
- Published
The effect of simplified cash accounting on tax and financial accounting compliance costs
Blaufus, K. & Hoffmann, F., Mar 2020, In: Journal of Business Economics. 90, 2, p. 173-205 33 p.Research output: Contribution to journal › Article › Research › peer review
- Published
Essays on the Effects of Deferred Taxation and Tax Audit Negotiations
Milde, M., 2020, Hannover. 126 p.Research output: Thesis › Doctoral thesis
- Published
Experimental Investigations on Tax Compliance and on the Impact of Taxation on Labor Supply
Fochmann, N., 2020, Hannover. 286 p.Research output: Thesis › Doctoral thesis
- Published
The Audit of Deferred Taxes as a Signal for Tax Auditors: Tax Compliance Implications For Private and Public Firms
Blaufus, K., Schoendube, J. & Wielenberg, S., 2020, 44 p.Research output: Working paper/Preprint › Working paper/Discussion paper
- 2019
- Published
The Income Tax Compliance Costs of Private Households: Empirical Evidence from Germany
Blaufus, K., Hechtner, F. & Jarzembski, J. K., Sept 2019, In: Public Finance Review. 47, 5, p. 925-966 42 p.Research output: Contribution to journal › Article › Research › peer review
- Published
Stock price reactions to news about corporate tax avoidance and evasion
Blaufus, K., Möhlmann, A. & Schwäbe, A. N., Jun 2019, In: Journal of economic psychology. 72, p. 278-292 15 p.Research output: Contribution to journal › Article › Research › peer review
- Published
Empirical essays on tax planning and transfer pricing
Quinkler, V. H. C., 2019, Hannover. 142 p.Research output: Thesis › Doctoral thesis