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10 Publications
2023 | Journal Article | LibreCat-ID: 41192
Ortmann R, Pummerer E. Distortional effects of separate accounting and formula apportionment on factor allocation. Journal of Business Economics. Published online 2023. doi:10.1007/s11573-022-01133-5
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| DOI
2022 | Working Paper | LibreCat-ID: 41182
Ortmann R, Schindler D. Income Shifting and Management Incentives.; 2022.
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2021 | Working Paper | LibreCat-ID: 41197
Ortmann R, Warkulat S, Krull S, Klocke N, Pelster M. COVID-19 Reporting and Willingness to Pay for Leisure Activities. Vol 83.; 2021.
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2021 | Working Paper | LibreCat-ID: 41184
Ortmann R, Simons D, Voeller D. Real Effects of an International Tax Reform for MNEs. Vol 64.; 2021.
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2020 | Journal Article | LibreCat-ID: 41180
Ortmann R, Pelster M, Wengerek ST. COVID-19 and investor behavior. Finance Research Letters. 2020;37. doi:10.1016/j.frl.2020.101717
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| DOI
2016 | Journal Article | LibreCat-ID: 4744
Ortmann R, Sureth-Sloane C. Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Journal of Business Economics. 2016;86(5):441-475. doi:10.1007/s1007-015-0780-6
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| DOI
2015 | Working Paper | LibreCat-ID: 4745
Ortmann R. Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,. Vol 2015-10.; 2015.
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2015 | Working Paper | LibreCat-ID: 4749
Ortmann R, Pummerer E. Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions. Vol 198.; 2015.
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2015 | Journal Article | LibreCat-ID: 4747
Ortmann R. Uncertainty in Weighting Formulary Apportionment Factors. Die Betriebswirtschaft. 2015;75(3):161-177.
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2014 | Working Paper | LibreCat-ID: 4750
Ortmann R, Sureth-Sloane C. Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Vol 165.; 2014.
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