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10 Publications
2023 | Journal Article | LibreCat-ID: 41192
Distortional effects of separate accounting and formula apportionment on factor allocation
R. Ortmann, E. Pummerer, Journal of Business Economics (2023).
LibreCat
| DOI
R. Ortmann, E. Pummerer, Journal of Business Economics (2023).
2022 | Working Paper | LibreCat-ID: 41182
Income Shifting and Management Incentives
R. Ortmann, D. Schindler, Income Shifting and Management Incentives, 2022.
LibreCat
R. Ortmann, D. Schindler, Income Shifting and Management Incentives, 2022.
2021 | Working Paper | LibreCat-ID: 41197
COVID-19 Reporting and Willingness to Pay for Leisure Activities
R. Ortmann, S. Warkulat, S. Krull, N. Klocke, M. Pelster, COVID-19 Reporting and Willingness to Pay for Leisure Activities, 2021.
LibreCat
R. Ortmann, S. Warkulat, S. Krull, N. Klocke, M. Pelster, COVID-19 Reporting and Willingness to Pay for Leisure Activities, 2021.
2021 | Working Paper | LibreCat-ID: 41184
Real effects of an international tax reform for MNEs
R. Ortmann, D. Simons, D. Voeller, Real Effects of an International Tax Reform for MNEs, 2021.
LibreCat
R. Ortmann, D. Simons, D. Voeller, Real Effects of an International Tax Reform for MNEs, 2021.
2020 | Journal Article | LibreCat-ID: 41180
COVID-19 and investor behavior
R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters 37 (2020).
LibreCat
| DOI
R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters 37 (2020).
2016 | Journal Article | LibreCat-ID: 4744
Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?
R. Ortmann, C. Sureth-Sloane, Journal of Business Economics 86 (2016) 441–475.
LibreCat
| DOI
R. Ortmann, C. Sureth-Sloane, Journal of Business Economics 86 (2016) 441–475.
2015 | Working Paper | LibreCat-ID: 4745
Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,
R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, 2015.
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R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, 2015.
2015 | Working Paper | LibreCat-ID: 4749
Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions
R. Ortmann, E. Pummerer, Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions, 2015.
LibreCat
R. Ortmann, E. Pummerer, Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions, 2015.
2015 | Journal Article | LibreCat-ID: 4747
Uncertainty in Weighting Formulary Apportionment Factors
R. Ortmann, Die Betriebswirtschaft 75 (2015) 161–177.
LibreCat
R. Ortmann, Die Betriebswirtschaft 75 (2015) 161–177.
2014 | Working Paper | LibreCat-ID: 4750
Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?
R. Ortmann, C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?, 2014.
LibreCat
R. Ortmann, C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?, 2014.