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10 Publications
2023 | Journal Article | LibreCat-ID: 41192
Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate Accounting and Formula Apportionment on Factor Allocation.” Journal of Business Economics, Springer Science and Business Media LLC, 2023, doi:10.1007/s11573-022-01133-5.
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| DOI
2022 | Working Paper | LibreCat-ID: 41182
Ortmann, Regina, and Dirk Schindler. Income Shifting and Management Incentives. 2022.
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2021 | Working Paper | LibreCat-ID: 41197
Ortmann, Regina, et al. COVID-19 Reporting and Willingness to Pay for Leisure Activities. 2021.
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2021 | Working Paper | LibreCat-ID: 41184
Ortmann, Regina, et al. Real Effects of an International Tax Reform for MNEs. 2021.
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2020 | Journal Article | LibreCat-ID: 41180
Ortmann, Regina, et al. “COVID-19 and Investor Behavior.” Finance Research Letters, vol. 37, 101717, Elsevier BV, 2020, doi:10.1016/j.frl.2020.101717.
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| DOI
2016 | Journal Article | LibreCat-ID: 4744
Ortmann, Regina, and Caren Sureth-Sloane. “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?” Journal of Business Economics, vol. 86, no. 5, 2016, pp. 441–75, doi:10.1007/s1007-015-0780-6.
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| DOI
2015 | Working Paper | LibreCat-ID: 4745
Ortmann, Regina. 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, Regina, and Erich 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
Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors.” Die Betriebswirtschaft, vol. 75, no. 3, 2015, pp. 161–77.
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2014 | Working Paper | LibreCat-ID: 4750
Ortmann, Regina, and Caren Sureth-Sloane. Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Vol. 165, 2014.
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