This literature review evaluates the development and impact of analytical tax research (ATR)
from 2000 until 2022. Based on 345 research papers, we (1) identify emerging and declining …

We study foreign direct investment agreements that entitle firms to a lower tax rate during a
tax holiday period. Our model considers both finite and uncertain tax holiday period settings …

Der vorliegende Beitrag untersucht nachsteuerliche Entscheidungsregeln und neutrale
Steuersysteme bei irreversiblen Investitionen unter Risikoneutralität und Risikoaversion …

We investigate the influence of different systems of current income and capital gains taxation
on investors' decisions to either invest in corporate shares or to invest funds on the capital …

Investment decisions are often characterized by uncertainty, irreversibility, and timing
flexibility. We use a binomial model to investigate the interdependencies of effects from profit …

Die vorliegende Arbeit ist eine iiberarbeitete Fassung meiner von der Fakultat fiir
Wirtschaftswissenschaften der Universitat Bielefeld angenommenen Habilitationsschrift …

The private provision of public goods is a much debated topic, both in the academic and the
'real life'literature. From an academic perspective, numerous potential pitfalls exist with …

Der vorliegende Beitrag bietet einen Überblick über den gegenwärtigen Stand der
Forschung auf dem Gebiet der Steuerwirkungen unter Unsicherheit, insbesondere für die …

В статье рассматривается модель привлечения инвестиций для создания новых
предприятий в реальном секторе с помощью механизма налоговых каникул. В рамках …

The influence of capital gains taxes on investment decisions is a central issue of accounting
and public finance research. However, the implications of capital gains taxes on investors' …