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Limited liability, asymmetric taxation, and risk taking : why partial tax neutralities can be harmful
Ewert, Ralf; Niemann, Rainer - In: FinanzArchiv : European journal of public finance 68 (2012) 1, pp. 83-120
Persistent link: https://www.econbiz.de/10009517777
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The impact of differential taxation on managerial effort and risk taking
Niemann, Rainer - In: FinanzArchiv : European journal of public finance 64 (2008) 3, pp. 273-310
Persistent link: https://www.econbiz.de/10003773713
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Neutral taxation of pensions in a comprehensive income tax
Kiesewetter, Dirk; Niemann, Rainer - In: FinanzArchiv : European journal of public finance 59 (2002/2003) 2, pp. 227-248
Persistent link: https://www.econbiz.de/10001758739
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Neutral taxation under uncertainty : a real options approach
Niemann, Rainer - In: FinanzArchiv : European journal of public finance 56 (1999) 1, pp. 51-66
Persistent link: https://www.econbiz.de/10001419237
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Does a tax exemption of retained profits strengthen the equity base of firms?
Niemann, Rainer; Rünger, Silke; Schmidt, Peter - In: FinanzArchiv : European journal of public finance 80 (2024) 2, pp. 193-233
Persistent link: https://www.econbiz.de/10014633656