Publications Martin Jacob

Publications in refereed journals

Working papers and ongoing projects

  • Corporate Tax Reforms and Tax-Motivated Profit Shifting: Evidence from the EU, 2016 (with Anna Alexander and Antonio de Vito).
  • Consumption Taxes and Corporate Investment, 2016 (with Roni Michaely and Maximilian A. Müller).
  • Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway, 2015 (with Annette Alstadsæter, Wojciech Kopczuk and Kjetil Telle).
  • Asymmetric Treatment of Tax Losses and Corporate Investment, 2015, FAccT Center Working Paper Nr. 21/2016 (with Inga Bethmann and Maximilian A. Müller).
  • Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments, 2015 (with Kelly Wentland and Scott Wentland).
  • Why do not all firms engage in tax avoidance?, 2014, FAccT Center Working Paper Nr. 19/2014 (with Anna Rohlfing-Bastian and Kai Sandner).
  • Firm Valuation and the Uncertainty of Future Tax Avoidance, 2015, FAccT Center Working Paper 13/2013 (with Harm Schütt).

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

+49-(0)261-6509-350
+49-(0)261-6509-359