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Income determination for corporate tax purposes using IFRS as a starting point: evidence for listed companies within Austria, Germany, and The Netherlands
Kager, Rebekka; Niemann, Rainer - In: Journal of business economics : JBE 83 (2013) 5, pp. 437-470
Persistent link: https://www.econbiz.de/10010119734
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The impact of tax uncertainty on irreversible investment
Niemann, Rainer - In: Review of managerial science 5 (2011) 1, pp. 1-17
Persistent link: https://www.econbiz.de/10009885059
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Corporate Financial Policy and Individual Income Taxation in Austria
Haring, Magdalena; Niemann, Rainer; Rünger, Silke - In: Die Betriebswirtschaft : DBW 72 (2012) 6, pp. 473-486
Persistent link: https://www.econbiz.de/10010055657
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Transfer Pricing or Formula Apportionment? Tax‐Induced Distortions of Multinationals’ Investment and Production Decisions*
Martini, Jan Thomas; Niemann, Rainer; Simons, Dirk - In: Contemporary accounting research : a journal of the … 29 (2012) 4, pp. 1060-1086
Persistent link: https://www.econbiz.de/10010057200
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BOOK REVIEWS - Jennifer Blouin - Taxation of Multinational Corporations
Niemann, Rainer - In: The accounting review : a journal of the American … 88 (2013) 2, pp. 739-741
Persistent link: https://www.econbiz.de/10010099444
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Sooner or Later? Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility
Niemann, Rainer; Sureth, Caren - In: European accounting review 22 (2013) 2, pp. 367-390
Persistent link: https://www.econbiz.de/10010116452
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Praxis . Forschung - Investitionswirkungen steuerilcher Verlustvorträge -- Wie schädlich ist die Mindestbesteuerung?
Niemann, Rainer - In: Journal of business economics : JBE 74 (2004) 4, pp. 359-384
Persistent link: https://www.econbiz.de/10007028342
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Abhandlungen - Neutral Taxation under Uncertainty - A Real Options Approach
Niemann, Rainer - In: FinanzArchiv : public finance analysis 56 (1999) 1, pp. 51-66
Persistent link: https://www.econbiz.de/10006730169
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Tax neutrality under irreversibility and risk aversion
Niemann, Rainer; Sureth, Caren - In: Economics letters 84 (2004) 1, pp. 43-48
Persistent link: https://www.econbiz.de/10006756747
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Was leisten die Effektivsteuersätze des European Tax Analyzer?
Niemann, Rainer; Bachmann, Mark; Knirsch, Deborah - In: Die Betriebswirtschaft : DBW 63 (2003) 2, pp. 123-137
Persistent link: https://www.econbiz.de/10006822943