Recent Publications in refereed Journals

2019

Blaufus, K., Hechtner, F. & Jarzembski, J. K. (2019): The Income Tax Compliance Costs of Private Households: Empirical Evidence from Germany, Public Finance Review, 47(5), 925-966  

Blaufus, K., Möhlmann, A. & Schwäbe, A. N. (2019) Stock Price Reactions to News about Corporate Tax Avoidance and Evasion,  Journal of Economic Psychology 72, 278-292  

Schöndube-Pirchegger, B. & Schöndube, J.R. (2019). Optimal delegation choices in the presence of an incongruent performance measure and double moral hazard. Managerial and Decision Economics (forthcoming).

Lukas, C., Neubert, M.-F., & Schöndube, J.R. (2019). Accountability in an Agency Model: Project Selection, Effort Incentives, and Contract Design. Managerial and Decision Economics (forthcoming).

2018

Hakenes, H., & Katolnik, S. (2018). Optimal Team Size and Overconfidence. Group Decision and Negotiation (forthcoming).

Mauch, C., & Schöndube, J.R. (2018): Controlling Scarce Working Time in a Multi-task Incentive Problem, European Accounting Review (forthcoming), doi: 10.1080/09638180.2017.1408478

2017

Blaufus, K., Bob, J., Otto, P. E., & Wolf, N. (2017). The effect of tax privacy on tax compliance – An experimental investigation. European Accounting Review26(3), 561-580.

Blaufus, K., Hechtner, F., & Möhlmann, A. (2017). The effect of tax preparation expenses for employees: evidence from Germany. Contemporary Accounting Research34(1), 525-554.

Frieden, M., & Wielenberg, S. (2017). Insolvency administrator’s incentives and the tradeoff between creditor satisfaction and efficiency in bankruptcy procedures. Business Research

Hakenes, H., & Katolnik, S. (2017): On the Incentive Effect of Job Rotation, European Economic Review, 98, 424-441.

Schöndube-Pirchegger, B., & Schöndube, J. R. (2017). Relevance versus reliability of accounting information with unlimited and limited commitment. Business Research.

2016

Blaufus, K., Hundsdoerfer, J., Jacob, M., & Sünwoldt, M. (2016). Does legality matter? The case of tax avoidance and evasion. Journal of Economic Behavior & Organization127, 182-206.

Blaufus, K. & Möhlmann, A. (2016): Wealth tax and investment risk ‒ An experimental investigation, Die Betriebswirtschaft (Business Administration Review) 76 (1), 87-98.

Blaufus, K., Bob, J., Lorenz, D., & Trinks, M. (2016). How Will the Court Decide?–Tax Experts’ versus Laymen's Predictions. European Accounting Review25(4), 771-792.

Heckemeyer, J. H. & de Mooij R. A.: Taxation and corporate debt: Are banks any different?, National Tax Journal, forthcoming.

Heckemeyer, J. H. & Bergner, S. M.: Simplified Tax Accounting and the Choice of Legal Form (mit Sören M. Bergner), European Accounting Review, forthcoming.

Heckemeyer, J. H. & Overesch, M.: Multinationals' profit response to tax differentials: effect size and shifting channels, Canadian Journal of Economics, forthcoming.

2015

Blaufus, K., Braune, M., Hundsdoerfer, J. & Jacob, M. (2015): Self-Serving Bias and Tax Morale, Economics Letters, 131, 91-93.

Homburg, S. (2015): What Caused the Great Recession? Review of Economics 66 (1), S. 1-12.

Homburg, S. (2015). Critical remarks on Piketty’s Capital in the Twenty-first Century. Applied Economics, 47(14), 1401-1406.

2014

Blaufus, K., Kreinacke, M., & Mantei, B.: Interest deductibility restrictions and organizational form, Business Research, DOI 10.1007/s40685-014-0016-6.

Blaufus, K. & Mantei, B. (2014): Taxes, risky investments, and the simultaneous choice of organizational form and financing, Journal of Business Economics 84 (2014): 1111-1141. (online first: http://dx.doi.org/10.1007/s11573-014-0713-9).

Blaufus, K. & Möhlmann, A. (2014): Security Returns and Tax Aversion Bias: Behavioral Responses to Tax Labelss, Journal of Behavioral Finance 15, 56-69. (online: http://dx.doi.org/10.1080/15427560.2014.877017).

Fochmann, M. & Kleinstück, A. (2014): Steueraversion – Sind wir wirklich bereit auf Einkommen zu verzichten, nur um Steuern zu sparen?, erscheint in: Die Betriebswirtschaft.

S. Homburg (2014). Overaccumulation, Public Debt and the Importance of Land.German Economic Review, 15(4), 411-435.

S. Homburg (2014). Property taxes and dynamic efficiency: Acorrection.Economics Letters, 123(3), 327-328.

A. Möhlmann (2014): Persistence or Convergence? The East-West Tax-Morale Gap in Germany, Finanzarchiv / Public Finance Analysis 70: 3–30.

2013

H. Ackermann / M. Fochmann / B. Mihm (2013): Biased Effects of Taxes and Subsidies on Portfolio Choices, Economics Letters 120: 23-26.

K. Blaufus / J. Bob / J. Hundsdoerfer / D. Kiesewetter / J. Weimann (2013): Decision heuristics and tax perception - an analysis of a tax-cut-cum-base-broadening policy, Journal of Economic Psychology 35: 1-16.

K. Blaufus / J. Bob / J. Hundsdoerfer / C. Sielaff / D. Kiesewetter / J. Weimann: Perception of income tax rates: evidence from Germany, to be published in: European Journal of Law and Economics.

K. Blaufus / S. Eichfelder / J. Hundsdoerfer: Income tax compliance costs of working individuals: Empirical evidence from Germany, Public Finance Review 42 (2014): 800-829.

J. Hundsdoerfer / C. Sielaff / K. Blaufus / D. Kiesewetter / J. Weimann (2013): The Influence of Tax Labeling and Tax Earmarking on the Willingness to Contribute - A Conjoint Analysis, Schmalenbach Business Review 65: 359-377.

M. Fochmann / J. Weimann: The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment, to be published in: FinanzArchiv / Public Finance Analysis.

M. Fochmann / J. Weimann / K. Blaufus / J. Hundsdoerfer / D. Kiesewetter (2013): Net wage illusion in a real effort experiment, Scandinavian Journal of Economics 115: 476-484.

A. Möhlmann: Investor Home Bias and Sentiment about the Country Benefiting from the Tax Revenue, Journal of Economic Psychology 35: 31–46.

Wielenberg, Stefan: Investment and Liquidation Incentives under Solvency Tests and Legal Capital, European Accounting Review 22.4 (2013): 787-808.

2012

K. Blaufus / J. Hundsdoerfer / R. Ortlieb (2012): (Un)Verständlichkeit des Steuerrechts und Nachfrage nach Steuerberatungsdienstleistungen: Ein Experiment, Zeitschrift für Betriebswirtschaft 64, p. 219-241.

M. Fochmann / D. Kiesewetter / A. Sadrieh (2012): Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation, Journal of Economic Behavior and Organization 81 (1), p. 230-242.

M. Fochmann / D. Kiesewetter / A. Sadrieh (2012): The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions, Journal of Institutional and Theoretical Economics 168 (3), p. 519-546.

M. Fochmann / D. Kiesewetter / A. Sadrieh (2012): Geschlechtsspezifische Steuerwahrnehmungseffekte bei risikobehafteten Investitions-entscheidungen, Die Betriebswirtschaft 72 (6), p. 505-524.

S. Homburg (2012): Die europäische Staatsschuldenkrise und die Steuerpolitik. Finanz-Rundschau 94 , p. 333 ff.

C. Lukas / J. R. Schöndube (2012):  Trust and adaptive learning in implicit contracts,  Review of Managerial Science, Vol. 6 (1), pp. 1-32

B. Schöndube-Pirchegger/J. R. Schöndube (2012): The Value of Delegation in Dynamic Agency, Management Accounting Research, Vol. 23, pp. 158-170

Scholze, Andreas/ Wielenberg, Stefan: Der Ausweis von Zinseffekten bei der Folgebewertung von Rückstellungen, in: Die Betriebswirtschaft, 72.Jg., H.3, 2012, S. 255-268.

2011

C. Rublack (2011): Zur Einführung der Steuerpflicht von Erstattungszinsen durch das JStG 2010. Finanz-Rundschau 93, p. 173 ff.

C. Rublack (2011): Berücksichtigung finaler Auslandsverluste – Ein Vorschlag zur Umsetzung der unionsrechtlichen Anforderungen im deutschen Steuerrecht. IFSt-Schrift Nr. 472, Berlin.

C. Rublack (2011): Gesetzliche Regelung zur Berücksichtigung finaler Auslandsverluste? Steuerberater Woche 2011, p. 897 ff.

B. Schöndube-Pirchegger/ J. R. Schöndube (2011): Reputation Concerns and Herd Behavior of Audit Committees - A Corporate Governance Problem, Journal of Accounting and Public Policy, Vol. 30 (4), pp. 327-347

2010

S. Homburg (2010): Die unheimliche Nummer Sechs – Eine Entscheidung zum Ausgleich grenzüberschreitender Konzernverluste. Internationales Steuerrecht, p. 246 ff.

S. Homburg / C. Rublack (2010): Anmerkungen zum Umsatzsteuergesetzbuch, einem Vorschlag zur Umsatzsteuerreform. In: Tipke, K., R. Seer, J. Hey und J. Englisch (Hrsg.) Gestaltung der Steuerrechtsordnung. Köln: Otto Schmidt

J. P. Reiß / R. Schöndube(2010): First-Price Equilibrium and Revenue Equivalence in a Sequential Procurement Auction Model, Economic Theory, Vol. 43 (1), pp. 99-141

C. Rublack (2010): Abzug grenzüberschreitender Konzernverluste nur mit Gewinnabführungsvertrag? Finanz-Rundschau 92, p. 791 ff.

 B. Schöndube-Pirchegger/ J. R. Schöndube (2010): On the appropriateness of performance based compensation for supervisory board members - an agency theoretic approach, European Accounting Review, Vol. 19 (4), pp. 817-835

Olivier, Christian/Wielenberg, Stefan: Solvenztests vs. bilanzielle Kapitalerhaltung - eine ökonomische Analyse, in: ZfB - Sonderheft 03/2010.

Kiaman, Oliver / Wielenberg, Stefan: Sind die Regeln der externen Unternehmensrechnung auf die kommunale Rechnungslegung übertragbar?, in: Zeitschrift für Betriebswirtschaft (ZfB), 80. Jg., 2010, H. 3, S. 237-261.