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21 Publications
2021 | Book Chapter | LibreCat-ID: 22221
@inbook{Blankenfeldt_Müller_Weinrich_2021, place={München}, edition={2}, title={Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis}, booktitle={Intangibles - Immaterielle Werte}, publisher={C.H.Beck}, author={Blankenfeldt, Maximilian and Müller, Jens and Weinrich, Arndt}, editor={Vögele, Alexander}, year={2021} }
LibreCat
2021 | Journal Article | LibreCat-ID: 36065
@article{Flagmeier_Müller_Sureth-Sloane_2021, title={When do firms highlight their effective tax rate?}, volume={53}, DOI={10.1080/00014788.2021.1958669}, number={1}, journal={Accounting and Business Research}, publisher={Informa UK Limited}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2021}, pages={1–37} }
LibreCat
| DOI
2019 | Working Paper | LibreCat-ID: 15367
@book{Gawehn_2019, title={Banks and Corporate Income Taxation: A Review}, publisher={SSRN}, author={Gawehn, Vanessa}, year={2019} }
LibreCat
2019 | Working Paper | LibreCat-ID: 13137
@book{Müller_Sievers_Mehring_Sofilkanitsch_2019, title={Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?}, author={Müller, Jens and Sievers, Sönke and Mehring, Oliver and Sofilkanitsch, Christian}, year={2019} }
LibreCat
| Download (ext.)
2019 | Working Paper | LibreCat-ID: 37346
@book{Müller_Gawehn_2019, title={Tax Avoidance - Are Banks Any Different?}, author={Müller, Jens and Gawehn, Vanessa}, year={2019} }
LibreCat
2018 | Journal Article | LibreCat-ID: 4394
@article{Schümmer_Leusder_Weinrich_2018, title={Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG}, journal={IStR Internationales Steuerrecht}, author={Schümmer, Markus and Leusder, Johannes and Weinrich, Arndt}, year={2018} }
LibreCat
2018 | Journal Article | LibreCat-ID: 5101
@article{Downes_Flagmeier_Godsell_2018, title={Product market effects of IFRS adoption}, volume={37}, DOI={10.1016/j.jaccpubpol.2018.09.004}, number={5}, journal={Journal of Accounting and Public Policy}, publisher={Elsevier}, author={Downes, Jimmy F and Flagmeier, Vanessa and Godsell, David}, year={2018}, pages={376–401} }
LibreCat
| DOI
2017 | Working Paper | LibreCat-ID: 3540
@book{Flagmeier_Müller_2017, title={Tax loss carryforward disclosure and uncertainty}, author={Flagmeier, Vanessa and Müller, Jens}, year={2017} }
LibreCat
2017 | Working Paper | LibreCat-ID: 3545
@book{Flagmeier_2017, title={The information content of tax loss carryforwards: IAS 12 vs. valuation allowance}, author={Flagmeier, Vanessa}, year={2017} }
LibreCat
2017 | Working Paper | LibreCat-ID: 4702
@book{Flagmeier_Müller_Sureth-Sloane_2017, series={arqus Working Paper}, title={When Do Managers Highlight Their Effective Tax Rate?}, volume={214}, DOI={arqus Working Paper No. 214}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2017}, collection={arqus Working Paper} }
LibreCat
| DOI
2014 | Journal Article | LibreCat-ID: 3699
@article{Müller_2014, title={The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience}, number={1}, journal={European Accounting Review}, author={Müller, Jens}, year={2014}, pages={117--141} }
LibreCat
2014 | Working Paper | LibreCat-ID: 5333
@book{Müller_2014, series={European Accounting Review}, title={The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience}, volume={Volume 23, Number 1}, DOI={10.1080/09638180.2012.746528}, publisher={Routledge, part of the Taylor & Francis Group}, author={Müller, Jens}, year={2014}, pages={117-141(25)}, collection={European Accounting Review} }
LibreCat
| DOI
2011 | Journal Article | LibreCat-ID: 22919
@article{Müller_Sureth-Sloane_2011, title={Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform?}, volume={63}, DOI={10.1007/bf03372991}, number={13}, journal={Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung}, author={Müller, Jens and Sureth-Sloane, Caren}, year={2011}, pages={45–83} }
LibreCat
| DOI
2010 | Working Paper | LibreCat-ID: 5091
@book{Müller_Sureth-Sloane_2010, series={arqus, Quantitative Research in Taxation}, title={Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren}, volume={108}, author={Müller, Jens and Sureth-Sloane, Caren}, year={2010}, collection={arqus, Quantitative Research in Taxation} }
LibreCat
2010 | Journal Article | LibreCat-ID: 5093
@article{Müller_Sureth-Sloane_Läufer_2010, title={Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote}, volume={63}, number={20}, journal={Die Wirtschaftsprüfung}, author={Müller, Jens and Sureth-Sloane, Caren and Läufer, Christian}, year={2010}, pages={1028–1034} }
LibreCat
2010 | Journal Article | LibreCat-ID: 5089
@article{Müller_Sureth-Sloane_2010, title={The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate}, volume={70}, number={4}, journal={Die Betriebswirtschaft}, author={Müller, Jens and Sureth-Sloane, Caren}, year={2010}, pages={331–348} }
LibreCat
2009 | Journal Article | LibreCat-ID: 3693
@article{Maiterth_Houben_Broekelschen_Müller_Sureth-Sloane_2009, title={Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform}, journal={Statistik und Wissenschaft}, author={Maiterth, Ralf and Houben, Henriette and Broekelschen, Wiebke and Müller, Jens and Sureth-Sloane, Caren}, year={2009}, pages={163--183} }
LibreCat
2008 | Book | LibreCat-ID: 3558
@book{Müller_2008, title={Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze}, publisher={Springer Gabler}, author={Müller, Jens}, year={2008} }
LibreCat
2008 | Journal Article | LibreCat-ID: 3695
@article{Sureth-Sloane_Müller_Houben_Maiterth_2008, title={Auswirkungen einer Reform des Erbschaft-und Schenkungsteuergesetzes auf das Steueraufkommen unter besonderer Berücksichtigung einer verkehrswertorientierten Bewertung von Unternehmens-und Grundvermögen}, journal={Unternehmensbesteuerung}, author={Sureth-Sloane, Caren and Müller, Jens and Houben, Henriette and Maiterth, Ralf}, year={2008}, pages={183--200} }
LibreCat
2007 | Journal Article | LibreCat-ID: 3704
@article{Müller_2007, title={Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften}, journal={Finanz Betrieb}, author={Müller, Jens}, year={2007}, pages={415--426} }
LibreCat
2006 | Conference Paper | LibreCat-ID: 3705
@inproceedings{Mueller_2006, title={How to close the value gap between market and tax values}, booktitle={EcoMod 2006}, author={Mueller, Jens}, editor={Bayar, AliEditor}, year={2006} }
LibreCat