Arbeitspapiere

• Impact of a reform of the fiscal loss compensation rules on the readiness to company risk-taking, zusammen mit Jens Prassel, Georg-August-Universität Göttingen, Finance • Accounting • Taxation Research Unit, Revised Working Paper No. 11-001, 2011 Download
• Corporate average tax rates under the CCCTB and possible Methods for international loss-offset, zusammen mit Andreas Oestreicher, Georg-August-Universität Göttingen, Finance • Accounting • Taxation Research Unit, Göttingen, Working Paper No. 08-001, 2008 Download