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12 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
 

2023 | Misc | LibreCat-ID: 51019
Der Wirtschaft auch in der Krise das Atmen erlauben“, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane
C. Sureth-Sloane, Der Wirtschaft auch in der Krise das Atmen erlauben“, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane, DFG, forschung - Das Magazin der Deutschen Forschungsgemeinschaft, 2023.
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2023 | Misc | LibreCat-ID: 51024
Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane
C. Sureth-Sloane, Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane, DFG, German Research – Magazine of the Deutsche Forschungsgemeinschaft, 2023.
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2022 | Working Paper | LibreCat-ID: 41182
Income Shifting and Management Incentives
R. Ortmann, D. Schindler, Income Shifting and Management Incentives, 2022.
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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.
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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.
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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
 

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
 

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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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.
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2015 | Journal Article | LibreCat-ID: 4747
Uncertainty in Weighting Formulary Apportionment Factors
R. Ortmann, Die Betriebswirtschaft 75 (2015) 161–177.
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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.
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