Publications Martin Jacob

Publications in refereed journals

Working papers and ongoing projects

  • The Economics of Tax Avoidance: The Role of Production Factors and Tax Incidence, 2017 (zusammen mit Scott D. Dyreng, Xi Jiang und Maximilian A. Müller).
  • Takeover Protection and Firm Value, 2017 (zusammen mit Christian Andres und Lennart Ulrich).
  • Consumption Taxes and Corporate Investment, 2016, updated 2017, (zusammen mit Roni Michaely und Maximilian A. Müller).
  • Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway, 2015 (zusammen mit Annette Alstadsæter, Wojciech Kopczuk und Kjetil Telle).
  • Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments, 2015, updated 2017, (zusammen mit Kelly Wentland und Scott Wentland).
  • Why do not all firms engage in tax avoidance?, 2014, updated 2017, FAccT Center Working Paper Nr. 19/2014 (zusammen mit Anna Rohlfing-Bastian und Kai Sandner).
  • Firm Valuation and the Uncertainty of Future Tax Avoidance, 2015, updated 2017, FAccT Center Working Paper 13/2013 (zusammen mit Harm Schütt).
  • Corporate Tax Reforms and Tax-Motivated Profit Shifting: Evidence from the EU, 2016 (zusammen mit Anna Alexander und Antonio de Vito).

Policy Reports

  • 3:12-Corporations in Sweden: The effects of the 2006 Tax Reform on Investments, Job Creation and Business Start-Ups, Report to the Expert Group on Public Economics (ESO) 2014:2, Swedish Ministry of Finance, Stockholm (with Annette Alstadsæter and Altin Vejsiu).
  • Income Shifting in Sweden – An empirical evaluation of the 3:12 rules, Report to the Expert Group on Public Economics (ESO) 2012:4, Swedish Ministry of Finance, Stockholm (with Annette Alstadsæter).
    Media coverage: Expressen, Skattebetalarna

Publications in German & Other Publications

Professor Dr.

Martin Jacob

Chair of Business Taxation

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+49-(0)261-6509-359