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Institute of Company Taxation and Tax Theory

Organisational unit: Institute

Type of address: Visitor address.
Königsworther Platz 1
30167
Hannover
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Publications

  1. 2023
  2. 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

  3. 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

  4. 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

  5. 2022
  6. Published

    Rechtssicherheit im Unternehmenssteuerrecht: Ergebnisse einer Befragung

    Blaufus, K. & Keß, T., 15 Aug 2022, In: Steuer und Wirtschaft - StuW. 99, 3, p. 241-258

    Research output: Contribution to journal › Article › Research

  7. 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

  8. 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

  9. 2021
  10. 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

  11. Published

    Empirical analyses of compliance costs and client advocacy in Germany

    Hoffmann, F., 2021, Hannover. 111 p.

    Research output: Thesis › Doctoral thesis

  12. Published

    Empirical Essays on Tax Compliance Management and Tax Disclosures

    Trenn, I., 2021, Hannover. 144 p.

    Research output: Thesis › Doctoral thesis

  13. 2020
  14. 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

  15. 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

  16. Published

    Essays on the Effects of Deferred Taxation and Tax Audit Negotiations

    Milde, M., 2020, Hannover. 126 p.

    Research output: Thesis › Doctoral thesis

  17. 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

  18. 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

  19. 2019
  20. 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

  21. 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

  22. Published

    Empirical essays on tax planning and transfer pricing

    Quinkler, V. H. C., 2019, Hannover. 142 p.

    Research output: Thesis › Doctoral thesis

  23. Published

    Empirical essays on the effects of countermeasures against cross-border tax evasion and avoidance

    Hemmerich, A. K., 2019, Hannover. 128 p.

    Research output: Thesis › Doctoral thesis

  24. 2018
  25. Published

    Tax-related implications of fair value accounting

    Blaufus, K. & Jacob, M., 15 Jun 2018, The Routledge Companion to Fair Value in Accounting. Taylor and Francis Inc., p. 253-273 21 p.

    Research output: Chapter in book/report/conference proceeding › Contribution to book/anthology › Research › peer review

  26. Published

    Learning to save tax-efficiently: Tax misperceptions and the effect of informational tax nudges on retirement savings

    Blaufus, K. & Milde, M., Feb 2018, Berlin, (Arqus discussion paper; vol. no. 225 (February 2018)).

    Research output: Working paper/Preprint › Working paper/Discussion paper

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