Zobrazeno 1 - 10
of 55
pro vyhledávání: '"Kay Blaufus"'
Publikováno v:
European Accounting Review. :1-24
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9f6cb64d0a54c813304e372e9547245b
https://doi.org/10.1080/09638180.2022.2108094
https://doi.org/10.1080/09638180.2022.2108094
Autor:
Kay Blaufus, Thomas Keß
Publikováno v:
Steuer und Wirtschaft - StuW. 99:241-257
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8a930835e3edbb5e7d4598798c501e23
https://doi.org/10.9785/stuw-2022-990309
https://doi.org/10.9785/stuw-2022-990309
Publikováno v:
European Accounting Review. :1-28
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d355f7c4d4eee356d36d874909bc24cd
https://doi.org/10.1080/09638180.2021.2018341
https://doi.org/10.1080/09638180.2021.2018341
Autor:
Kay Blaufus, Michael Milde
Publikováno v:
Management Science. 67:5011-5031
Despite subjects being informed about tax rules before making saving decisions, we find—using laboratory experiments—that deferred taxation results in after-tax pensions that are approximately 25% lower compared with an economically equivalent im
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e980882d58e6329b31ee926543aa8e84
https://doi.org/10.1287/mnsc.2020.3761
https://doi.org/10.1287/mnsc.2020.3761
Publikováno v:
Journal of business economics : JBE = Zeitschrift für Betriebswirtschaft : ZfB 93 (2023), Nr. 3
Journal of business economics : JBE = Zeitschrift für Betriebswirtschaft : ZfB
Journal of business economics : JBE = Zeitschrift für Betriebswirtschaft : ZfB
This paper examines whether a perceived increase in tax audit aggressiveness is associated with lower tax planning effort and a higher quality of internal tax control frameworks. Using survey data on corporate tax functions from approximately 200 fir
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::56b6084a9a7fe26e7c51194cdadf925f
https://www.repo.uni-hannover.de/handle/123456789/13843
https://www.repo.uni-hannover.de/handle/123456789/13843
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::62d6a90083356e7bb05ca364a3c219af
https://doi.org/10.2139/ssrn.4283013
https://doi.org/10.2139/ssrn.4283013
Publikováno v:
Public Finance Review. 47:925-966
Using a survey of more than 18,000 taxpayers in North Rhine-Westphalia (Germany), we estimate the income tax compliance costs of German households and study the determinants of these costs. We find that taxpayers need between 9.13 and 10.23 hours and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d93a06c937b61d2c051335f11f04cc0c
https://doi.org/10.1177/1091142119866147
https://doi.org/10.1177/1091142119866147
Publikováno v:
Journal of Economic Psychology. 72:278-292
This study examines stock market responses to news on corporate tax strategies. Our dataset includes 176 tax news items regarding listed German firms over the period from 2003 to 2016. In contrast to previous research, we distinguish between news abo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ec4cbfe59a8efe41199592384d08771d
https://doi.org/10.1016/j.joep.2019.04.007
https://doi.org/10.1016/j.joep.2019.04.007
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d06dd0da7b8ca650dbcd3e2777f21b8c
https://doi.org/10.2139/ssrn.3750859
https://doi.org/10.2139/ssrn.3750859
Autor:
Peter Mohr, Martin Fochmann, James Alm, Nina E. Olson, Kay Blaufus, Erich Kirchler, Benno Torgler
Publikováno v:
SSRN Electronic Journal.
Governments have taken remarkable measures during the SARS-CoV-2 pandemic in their efforts to safeguard citizens’ health and the economy. As a consequence, public debts have reached unprecedented levels, which will require at some point higher taxe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cff09265ac3b45b55755c678645bca52
https://doi.org/10.2139/ssrn.3692370
https://doi.org/10.2139/ssrn.3692370