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10 Publications
2023 | Journal Article | LibreCat-ID: 41192
R. Ortmann and E. Pummerer, “Distortional effects of separate accounting and formula apportionment on factor allocation,” Journal of Business Economics, 2023, doi: 10.1007/s11573-022-01133-5.
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| DOI
2022 | Working Paper | LibreCat-ID: 41182
R. Ortmann and D. Schindler, Income Shifting and Management Incentives. 2022.
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2021 | Working Paper | LibreCat-ID: 41197
R. Ortmann, S. Warkulat, S. Krull, N. Klocke, and M. Pelster, COVID-19 Reporting and Willingness to Pay for Leisure Activities, vol. 83. 2021.
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2021 | Working Paper | LibreCat-ID: 41184
R. Ortmann, D. Simons, and D. Voeller, Real effects of an international tax reform for MNEs, vol. 64. 2021.
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2020 | Journal Article | LibreCat-ID: 41180
R. Ortmann, M. Pelster, and S. T. Wengerek, “COVID-19 and investor behavior,” Finance Research Letters, vol. 37, Art. no. 101717, 2020, doi: 10.1016/j.frl.2020.101717.
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| DOI
2016 | Journal Article | LibreCat-ID: 4744
R. Ortmann and C. Sureth-Sloane, “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?,” Journal of Business Economics, vol. 86, no. 5, pp. 441–475, 2016, doi: 10.1007/s1007-015-0780-6.
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| DOI
2015 | Working Paper | LibreCat-ID: 4745
R. Ortmann, 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
R. Ortmann and E. Pummerer, 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
R. Ortmann, “Uncertainty in Weighting Formulary Apportionment Factors,” Die Betriebswirtschaft, vol. 75, no. 3, pp. 161–177, 2015.
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2014 | Working Paper | LibreCat-ID: 4750
R. Ortmann and C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?, vol. 165. 2014.
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