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10 Publications
2023 | Journal Article | LibreCat-ID: 41192
Ortmann, R., & Pummerer, E. (2023). Distortional effects of separate accounting and formula apportionment on factor allocation. Journal of Business Economics. https://doi.org/10.1007/s11573-022-01133-5
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| DOI
2022 | Working Paper | LibreCat-ID: 41182
Ortmann, R., & Schindler, D. (2022). Income Shifting and Management Incentives.
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2021 | Working Paper | LibreCat-ID: 41197
Ortmann, R., Warkulat, S., Krull, S., Klocke, N., & Pelster, M. (2021). COVID-19 Reporting and Willingness to Pay for Leisure Activities (Vol. 83).
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2021 | Working Paper | LibreCat-ID: 41184
Ortmann, R., Simons, D., & Voeller, D. (2021). Real effects of an international tax reform for MNEs (Vol. 64).
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2020 | Journal Article | LibreCat-ID: 41180
Ortmann, R., Pelster, M., & Wengerek, S. T. (2020). COVID-19 and investor behavior. Finance Research Letters, 37, Article 101717. https://doi.org/10.1016/j.frl.2020.101717
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| DOI
2016 | Journal Article | LibreCat-ID: 4744
Ortmann, R., & Sureth-Sloane, C. (2016). Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Journal of Business Economics, 86(5), 441–475. https://doi.org/10.1007/s1007-015-0780-6
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| DOI
2015 | Working Paper | LibreCat-ID: 4745
Ortmann, R. (2015). Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, (Vol. 2015–10).
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2015 | Working Paper | LibreCat-ID: 4749
Ortmann, R., & Pummerer, E. (2015). Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions (Vol. 198).
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2015 | Journal Article | LibreCat-ID: 4747
Ortmann, R. (2015). Uncertainty in Weighting Formulary Apportionment Factors. Die Betriebswirtschaft, 75(3), 161–177.
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2014 | Working Paper | LibreCat-ID: 4750
Ortmann, R., & Sureth-Sloane, C. (2014). Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? (Vol. 165).
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