Nothing Special   »   [go: up one dir, main page]

create a website
The impact of tax uncertainty on irreversible investment. (2006). Niemann, Rainer.
In: arqus Discussion Papers in Quantitative Tax Research.
RePEc:zbw:arqudp:21.

Full description at Econpapers || Download paper

Cited: 0

Citations received by this document

Cites: 27

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

    This document has not been cited yet.

References

References cited by this document

  1. Øksendal, Bernt (1998): Stochastic Differential Equations, 5th ed., Springer, Berlin.
    Paper not yet in RePEc: Add citation now
  2. Agliardi, Elettra (2001): Taxation and Investment Decisions A Real Option Approach, in: Australian Economic Papers 40, 44-55.
    Paper not yet in RePEc: Add citation now
  3. Alm, James (1988): Uncertain Tax Policies, Individual Behavior, and Welfare, in: American Economic Review 78, 237-245.

  4. Alvarez, Luis H.R. / Kanniainen, Vesa / Södersten, Jan (1998): Tax Policy Uncertainty and Corporate Investment. A Theory of Tax-Induced Investment Spurts, in: Journal of Public Economics 69, 17-48.

  5. Auerbach, Alan J. / Hines, James R., Jr. (1987): Anticipated Tax Changes and the Timing of Investment, in: Feldstein, Martin (ed.): The Effects of Taxation on Capital Accumulation, University of Chicago Press, Chicago, 163-200.

  6. Auerbach, Alan J. / Hines, James R., Jr. (1988): Investment Tax Incentives and Frequent Tax Reforms, in: American Economic Review, Papers & Proceedings 78, 211-216.

  7. Böhm, Hjalmar / Funke, Michael (2000): Optimal Investment Strategies under Demand and Tax Policy Uncertainty, CESifo Working Paper No. 311.

  8. Bizer, David S. / Judd, Kenneth L. (1989): Taxation and Uncertainty, in: American Economic Review, Papers & Proceedings 79, 331-336.

  9. Dixit, Avinash K. (1993): The Art of Smooth Pasting, in: Fundamentals of Pure and Applied Economics 55, 1-72.
    Paper not yet in RePEc: Add citation now
  10. Dixit, Avinash K. / Pindyck, Robert S. (1994): Investment under Uncertainty, Princeton University Press, Princeton.

  11. Hassett, Kevin A. / Metcalf, Gilbert E. (1999): Investment with Uncertain Tax Policy: Does Random Tax Policy Discourage Investment?, in: The Economic Journal 109, 372-393.

  12. Itô, Kiyosi (1951): On Stochastic Differential Equations, in: Memoirs of the American Mathematical Society 4, 1-51.
    Paper not yet in RePEc: Add citation now
  13. Knirsch, Deborah (2006): Is a Detailed Tax Planning for Investment Decisions Worthwhile? Evidence from Germany, Presentation at the International Conference on Policy Modeling, Hong Kong, China, June 28, 2006, www.ecomod.org/files/papers/1259.pdf.

  14. Niemann, Rainer (1999): Neutral Taxation under Uncertainty a Real Options Approach, in: FinanzArchiv 56, 51-66.

  15. Niemann, Rainer (2004): Tax Rate Uncertainty, Investment Decisions, and Tax Neutrality, in: International Tax and Public Finance 11, 265-281.

  16. Niemann, Rainer / Sureth, Caren (2004): Tax Neutrality under Irreversibility and Risk Aversion, in: Economics Letters 84, 43-47.

  17. Niemann, Rainer / Sureth, Caren (2005): Capital Budgeting with Taxes under Uncertainty and Irreversibility, in: Jahrbücher für Nationalökonomie und Statistik 225, 77-95.
    Paper not yet in RePEc: Add citation now
  18. Panteghini, Paolo (2001a): On Corporate Tax Asymmetries and Neutrality, in: German Economic Review 2, 269-286.

  19. Panteghini, Paolo (2001b): Corporate Tax Asymmetries under Investment Irreversibility, in: FinanzArchiv 58, 207-226.

  20. Pointon, John (1998): Share Valuation under Geometric Brownian Motion with a Poisson Imputation Tax Change, in: Journal of Business Finance & Accounting 25, 103-113.

  21. Scholes, Myron S. / Wolfson, Mark A. / Erickson, Merle / Maydew, Edward L. / Shevlin, Terry (2005): Taxes and Business Strategy A Planning Approach, 3rd ed., Prentice Hall, Upper Saddle River.
    Paper not yet in RePEc: Add citation now
  22. Sialm, Clemens (2006): Stochastic Taxation and Asset Pricing in Dynamic General Equilibrium, in: Journal of Economic Dynamics & Control 30, 511-540.

  23. Skinner, Jonathan (1988): The Welfare Cost of Uncertain Tax Policy, in: Journal of Public Economics 37, 129-145.

  24. Sureth, Caren (2002): Partially Irreversible Investment Decisions and Taxation under Uncertainty: A Real Option Approach, in: German Economic Review 3, 185-221.

  25. Trigeorgis, Lenos (1996): Real Options Managerial Flexibility and Strategy in Resource Allocation, MIT Press, Cambridge, Massachusetts.
    Paper not yet in RePEc: Add citation now
  26. Watson, Harry (1992): The Effects of Income Tax Rate Uncertainty in a Dynamic Setting, in: Southern Economic Journal 58, 683-689.
    Paper not yet in RePEc: Add citation now
  27. Weiss, Laurence (1976): The Desirability of Cheating Incentives and Randomness in the Optimal Income Tax, in: Journal of Political Economy 84, 1343-1352.

Cocites

Documents in RePEc which have cited the same bibliography

  1. Appeals to Social Norms and Taxpayer Compliance. (2019). Yan, Jubo ; Alm, James ; von Bose, Carrie ; Schulze, William D.
    In: Working Papers.
    RePEc:tul:wpaper:1902.

    Full description at Econpapers || Download paper

  2. The asymmetric response of gasoline prices to oil price shocks and policy uncertainty. (2019). Ratti, Ronald ; Kang, Wensheng ; de Gracia, Fernando Perez.
    In: Energy Economics.
    RePEc:eee:eneeco:v:77:y:2019:i:c:p:66-79.

    Full description at Econpapers || Download paper

  3. Certain Effects of Uncertain Taxes. (2018). Keen, Michael ; Hines, James.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:25388.

    Full description at Econpapers || Download paper

  4. An experimental analysis of tax avoidance policies. (2018). Timme, Florian ; Mihm, Benedikt ; Malik, Samreen.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:25:y:2018:i:1:d:10.1007_s10797-017-9448-1.

    Full description at Econpapers || Download paper

  5. Who is audited? Experimental study on rule-based tax auditing schemes. (2017). Masuda, Takehito ; Kamijo, Yoshio ; Uemura, Hiroshi.
    In: KIER Working Papers.
    RePEc:kyo:wpaper:958.

    Full description at Econpapers || Download paper

  6. EFFICIENT TAX REPORTING: THE EFFECTS OF TAXPAYER LIABILITY INFORMATION SERVICES. (2017). Vossler, Christian ; McKee, Michael.
    In: Economic Inquiry.
    RePEc:bla:ecinqu:v:55:y:2017:i:2:p:920-940.

    Full description at Econpapers || Download paper

  7. On or Off – Are Treatment Effects of Policy Changes Symmetric? Evidence from Unemployment Insurance Reform with Incomplete Information. (2016). Liu, Xingfei ; Arni, Patrick.
    In: Annual Conference 2016 (Augsburg): Demographic Change.
    RePEc:zbw:vfsc16:145519.

    Full description at Econpapers || Download paper

  8. Does capital tax uncertainty delay irreversible risky investment?. (2016). Niemann, Rainer ; Sureth, Caren .
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:209.

    Full description at Econpapers || Download paper

  9. Prudence, Personality, Cognitive Ability and Emotional State. (2016). Noussair, Charles ; van De, Gijs ; Breaban, Adriana.
    In: Other publications TiSEM.
    RePEc:tiu:tiutis:9a01a5ab-e03d-49eb-9cd7-4d7f878d8737.

    Full description at Econpapers || Download paper

  10. Prudence, emotional state, personality, and cognitive ability. (2016). Noussair, Charles ; Kuilen, Gijs ; Breaban, Adriana ; van De, Gijs.
    In: Other publications TiSEM.
    RePEc:tiu:tiutis:0ac205ac-aee3-4df2-82ee-6aa62b7e3114.

    Full description at Econpapers || Download paper

  11. Prudence, Personality, Cognitive Ability and Emotional State. (2016). Noussair, Charles ; Kuilen, Gijs ; Breaban, Adriana ; van De, Gijs.
    In: Discussion Paper.
    RePEc:tiu:tiucen:9a01a5ab-e03d-49eb-9cd7-4d7f878d8737.

    Full description at Econpapers || Download paper

  12. Tax Compliance Decision Analysis: Audit Strategy, Audit Rate, Perceived Probability of Audit, and Taxpayer Ethics. (2016). Asnawi, Meinarni.
    In: Information Management and Business Review.
    RePEc:rnd:arimbr:v:8:y:2016:i:3:p:11-21.

    Full description at Econpapers || Download paper

  13. Does legality matter? The case of tax avoidance and evasion. (2016). Hundsdoerfer, Jochen ; Blaufus, Kay ; Sunwoldt, Matthias ; Jacob, Martin.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:127:y:2016:i:c:p:182-206.

    Full description at Econpapers || Download paper

  14. Optimal dynamic tax evasion: A portfolio approach. (2016). Menoncin, Francesco ; LEVAGGI, ROSELLA.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:124:y:2016:i:c:p:115-129.

    Full description at Econpapers || Download paper

  15. Does Capital Tax Uncertainty Delay Irreversible Risky Investment?. (2016). Sureth-Sloane, Caren ; Niemann, Rainer.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_6046.

    Full description at Econpapers || Download paper

  16. Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groups. (2015). Ortmann, Regina .
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:184.

    Full description at Econpapers || Download paper

  17. Who is audited? Experimental study on rule-based and human tax auditing schemes. (2015). Kamijo, Yoshio ; Uemura, Hiroshi ; Masuda, Takehito.
    In: Working Papers.
    RePEc:kch:wpaper:sdes-2015-9.

    Full description at Econpapers || Download paper

  18. Tax evasion and social information: an experiment in Belgium, France, and the Netherlands. (2015). Villeval, Marie Claire ; Riedl, Arno ; Pestieau, Pierre ; Lefebvre, Mathieu.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:22:y:2015:i:3:p:401-425.

    Full description at Econpapers || Download paper

  19. Tax evasion and uncertainty in a dynamic context. (2015). Menoncin, Francesco ; LEVAGGI, ROSELLA ; Bernasconi, Michele.
    In: Economics Letters.
    RePEc:eee:ecolet:v:126:y:2015:i:c:p:171-175.

    Full description at Econpapers || Download paper

  20. Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers and tax authorities view on investment behavior. (2014). Sureth, Caren ; Kortebusch, Pia ; Diller, Markus ; Schneider, Georg .
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:167.

    Full description at Econpapers || Download paper

  21. Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings. (2014). Shimshack, Jay ; Alm, James.
    In: Working Papers.
    RePEc:tul:wpaper:1409.

    Full description at Econpapers || Download paper

  22. Does an Uncertain Tax System Encourage Aggressive Tax Planning?. (2014). Alm, James.
    In: Working Papers.
    RePEc:tul:wpaper:1403.

    Full description at Econpapers || Download paper

  23. Behavioral dynamics of tax evasion – A survey. (2014). Prinz, Aloys ; Pickhardt, Michael .
    In: Journal of Economic Psychology.
    RePEc:eee:joepsy:v:40:y:2014:i:c:p:1-19.

    Full description at Econpapers || Download paper

  24. Audit Probability versus Effectiveness: The Beckerian Approach Revisited. (2014). Rablen, Matthew.
    In: Journal of Public Economic Theory.
    RePEc:bla:jpbect:v:16:y:2014:i:2:p:322-342.

    Full description at Econpapers || Download paper

  25. Programas de incentivos fiscais são eficazes? Evidência a partir da avaliação do impacto do programa nota fiscal paulista sobre a arrecadação de ICMS. (2013). Mattos, Enlinson ; Toporcov, Patricia ; Rocha, Fabiana.
    In: Revista Brasileira de Economia - RBE.
    RePEc:fgv:epgrbe:v:67:y:2013:i:1:a:3601.

    Full description at Econpapers || Download paper

  26. Programas de incentivos fiscais são eficazes? Evidência a partir da avaliação do impacto do programa nota fiscal paulista sobre a arrecadação de ICMS. (2013). Mattos, Enlinson ; Toporcov, Patricia ; Rocha, Fabiana.
    In: Revista Brasileira de Economia - RBE.
    RePEc:fgv:epgrbe:v:67:n:1:a:5.

    Full description at Econpapers || Download paper

  27. Households’ uncertainty about Medicare policy. (2013). Santoro, Marika ; Michelangeli, Valentina ; Marika, Santoro .
    In: The B.E. Journal of Macroeconomics.
    RePEc:bpj:bejmac:v:13:y:2013:i:1:p:151-186:n:20.

    Full description at Econpapers || Download paper

  28. Efficient tax reporting: The effects of taxpayer information services. (2013). Vossler, Christian ; McKee, Michael.
    In: Working Papers.
    RePEc:apl:wpaper:13-24.

    Full description at Econpapers || Download paper

  29. Fiscal volatility shocks and economic activity. (2012). Rubio-Ramirez, Juan F ; Kuester, Keith ; Guerron, Pablo ; Fernandez-Villaverde, Jesus ; Guerron-Quintana, Pablo.
    In: Working Papers.
    RePEc:fip:fedpwp:11-32.

    Full description at Econpapers || Download paper

  30. Taxpayer Information Assistance Services and Tax Compliance Behavior. (2011). McKee, Michael ; Jones, Michael ; Cherry, Todd ; Alm, James.
    In: Working Papers.
    RePEc:tul:wpaper:1101.

    Full description at Econpapers || Download paper

  31. Higher Order Risk Attitudes, Demographics, and Financial Decisions. (2011). Trautmann, Stefan ; Noussair, Charles ; Kuilen, Gijs ; van de Kuilen, G..
    In: Discussion Paper.
    RePEc:tiu:tiucen:e49b7f3c-c3f2-4d37-8d24-076f102c0940.

    Full description at Econpapers || Download paper

  32. Fiscal Volatility Shocks and Economic Activity. (2011). Rubio-Ramirez, Juan F ; Kuester, Keith ; Guerron, Pablo ; Fernandez-Villaverde, Jesus ; Guerron-Quintana, Pablo.
    In: PIER Working Paper Archive.
    RePEc:pen:papers:11-022.

    Full description at Econpapers || Download paper

  33. Fiscal Volatility Shocks and Economic Activity. (2011). Rubio-Ramirez, Juan F ; Kuester, Keith ; Guerron, Pablo ; Fernandez-Villaverde, Jesus ; Guerron-Quintana, Pablo A..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:17317.

    Full description at Econpapers || Download paper

  34. Fiscal Volatility Shocks and Economic Activity. (2011). Rubio-Ramirez, Juan F ; Kuester, Keith ; Guerron, Pablo ; Fernandez-Villaverde, Jesus ; Guerron-Quintana, Pablo A..
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:8528.

    Full description at Econpapers || Download paper

  35. Taxpayer information assistance services and tax compliance behavior. (2010). McKee, Michael ; Jones, Michael ; Cherry, Todd ; Alm, James.
    In: Journal of Economic Psychology.
    RePEc:eee:joepsy:v:31:y:2010:i:4:p:577-586.

    Full description at Econpapers || Download paper

  36. On the Economics of Contribution Evasion. (2009). Friehe, Tim ; Baumann, Florian ; Jansen, Marcus .
    In: FinanzArchiv: Public Finance Analysis.
    RePEc:mhr:finarc:urn:sici:0015-2218(200906)65:2_162:oteoce_2.0.tx_2-y.

    Full description at Econpapers || Download paper

  37. Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. (2009). Torgler, Benno ; McKee, Michael ; Martinez-Vazquez, Jorge ; Cummings, Ronald G..
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:70:y:2009:i:3:p:447-457.

    Full description at Econpapers || Download paper

  38. The Impact of Tax Uncertainty on Irreversible Investment. (2007). Niemann, Rainer.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2075.

    Full description at Econpapers || Download paper

  39. The impact of tax uncertainty on irreversible investment. (2006). Niemann, Rainer.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:21.

    Full description at Econpapers || Download paper

  40. Tax evasion under random audits with uncertain detection. (2005). Warren, Ronald ; Snow, Arthur.
    In: Economics Letters.
    RePEc:eee:ecolet:v:88:y:2005:i:1:p:97-100.

    Full description at Econpapers || Download paper

  41. TO TAX OR NOT TO TAX? THE CASE OF ELECTRONIC COMMERCE. (2003). murray, matthew ; Fox, William ; Bruce, Donald.
    In: Contemporary Economic Policy.
    RePEc:bla:coecpo:v:21:y:2003:i:1:p:25-40.

    Full description at Econpapers || Download paper

  42. Optimal Provision of Public Goods with Rank Dependent Expected Utility.. (2002). Eide, Erling.
    In: Memorandum.
    RePEc:hhs:osloec:2003_003.

    Full description at Econpapers || Download paper

  43. Rank dependent expected utility models of tax evasion.. (2001). Eide, Erling.
    In: ICER Working Papers.
    RePEc:icr:wpicer:27-2001.

    Full description at Econpapers || Download paper

  44. Tax rate uncertainty, labor supply and saving in a nonexpected utility maximizing model. (2001). Basu, Parantap ; Ghosh, Satyajit.
    In: The Quarterly Review of Economics and Finance.
    RePEc:eee:quaeco:v:41:y:2001:i:1:p:49-68.

    Full description at Econpapers || Download paper

  45. Plea bargaining with the IRS: extensions and further results. (2001). Yang, C. C. ; Glen Ueng, K. L., .
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:81:y:2001:i:1:p:83-98.

    Full description at Econpapers || Download paper

  46. Tax Rate Uncertainty and Investment Behavior. (2001). Niemann, Rainer.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_557.

    Full description at Econpapers || Download paper

  47. Cross Cultural Comparisions of Tax Compliance Behavior. (2001). McKee, Michael ; Martinez-Vazquez, Jorge ; Cummings, Ronald G..
    In: International Center for Public Policy Working Paper Series, at AYSPS, GSU.
    RePEc:ays:ispwps:paper0103.

    Full description at Econpapers || Download paper

  48. Risky Taxes, Budget Balance Preserving Spreads and Precautionary Savings. (1995). Becker, Torbjörn.
    In: SSE/EFI Working Paper Series in Economics and Finance.
    RePEc:hhs:hastef:0073.

    Full description at Econpapers || Download paper

  49. Experimental evidence on an economic model of taxpayer aggression under strategic and nonstrategic audits*. (1992). Oh, Woona ; Davis, Jon S ; Beck, Paul J.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:9:y:1992:i:1:p:86-112.

    Full description at Econpapers || Download paper

  50. Economic Efficiency in Recent Tax Reform History: Policy Reversals or Consistent Improvements?. (1988). Fullerton, Don ; Mackie, James B..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:2593.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-02-20 16:14:51 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated October, 6 2023. Contact: CitEc Team.