Rainer Niemann

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Asymmetric Taxation and Performance-Based Incentive Contracts

Rainer Niemann, 2011, SSRN Electronic Journal.

The Effects of Differential Taxation on Managerial Effort and Risk Taking

Rainer Niemann, 2008 .

Asymmetric Taxation and Cross-Border Investment Decisions

Rainer Niemann, 2004, SSRN Electronic Journal.

Arbeitskreis Quantitative Steuerlehre Quantitative Research in Taxation – Discussion Papers

Dirk Simons, J. Martini, Rainer Niemann, 2020 .

The impact of taxation on international assignment decisions: a principal–agent approach

J. Martini, Rainer Niemann, 2013 .

Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful

Ralf Ewert, Rainer Niemann, 2010, SSRN Electronic Journal.

Deferred Shareholder Taxation – Implementing a Neutral Business Tax in the European Union

Rainer Niemann, Deborah Knirsch, 2008 .

Allowance for Shareholder Equity - Implementing a Neutral Corporate Income Tax in the European Union

Deborah Schanz, Rainer Niemann, 2007 .

C OSTS , B ENEFITS , AND T AX - INDUCED D ISTORTIONS OF S TOCK O PTION P LANS

Dirk Simons, Rainer Niemann, Stock Option Plans, 2002 .

Investment timing effects of wealth taxes under uncertainty and irreversibility

Rainer Niemann, Caren Sureth-Sloane, 2018, Journal of Business Economics.

The Rich Demystified - A Reply to Bach, Corneo, and Steiner (2008)

Martin Jacob, Martin Weiss, M. Weiss, 2008, SSRN Electronic Journal.

Arbeitskreis Quantitative Steuerlehre Quantitative Research in Taxation – Discussion Papers

Dirk Simons, J. Martini, Rainer Niemann, 2014 .

Does Capital Tax Uncertainty Delay Irreversible Risky Investment?

Rainer Niemann, Caren Sureth-Sloane, 2016, SSRN Electronic Journal.

Investment Effects of Wealth Taxes Under Uncertainty and Irreversiblity

Rainer Niemann, Caren Sureth-Sloane, 2015, SSRN Electronic Journal.

Tax-induced distortions of effort and compensation in a principal-agent setting

Dirk Simons, J. Martini, Rainer Niemann, 2016 .

Loss-Offset Restrictions, Progressive Wage Taxation and Performance-Based Incentive Contracts

Rainer Niemann, Mariana A Sailer, Mariana Sailer, 2020 .

Neutral Taxation of Pensions in a Comprehensive Income Tax

Rainer Niemann, Dirk Kiesewetter, 2003 .

Neutral and Equitable Taxation of Pensions as Capital Income

Dirk Kiesewetter, Rainer Niemann, Rainer Niemann, 2002 .

Stock price reactions to share repurchase announcements in Germany: Evidence from a tax perspective

Deborah Schanz, Rainer Niemann, Tobias Pick, 2009 .

Investor taxation, firm heterogeneity and capital structure choice

Silke Rünger, Rainer Niemann, M. Haring, 2016, International Tax and Public Finance.

Investment Effects of Capital Gains Taxation Under Simultaneous Investment and Abandonment Flexibility

Rainer Niemann, Caren Sureth-Sloane, 2009 .

Taxation Under Uncertainty - Problems of Dynamic Programming and Contingent Claims Analysis in Real Option Theory

Rainer Niemann, Caren Sureth-Sloane, Rainer Niemann, 2002, SSRN Electronic Journal.

Income determination for corporate tax purposes using IFRS as a starting point: evidence for listed companies within Austria, Germany, and The Netherlands

Rainer Niemann, Rebekka Kager, 2013, Journal of Business Economics.

Income determination for corporate tax purposes using IFRS as a starting point: evidence for listed companies within Austria, Germany, and The Netherlands

Rainer Niemann, Rebekka Kager, 2013 .

Reconstruction of tax balance sheets based on IFRS information: A case study of listed companies within Austria, Germany, and the Netherlands

Rainer Niemann, Rebekka Kager, 2011 .

Estimation of Tax Values Based on IFRS Information: An Analysis of German DAX30 and Austrian ATX Listed Companies

Deborah Schanz, Rainer Niemann, Rebekka Kager, 2011 .

Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals' Investment and Production Decisions

Dirk Simons, J. Martini, Rainer Niemann, 2007, SSRN Electronic Journal.

The impact of taxation on international assignment decisions: a principal–agent approach

J. Martini, Rainer Niemann, 2014, Review of Managerial Science.

Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility

Caren Sureth, Rainer Niemann, 2013 .

Taxation and risk-taking for irreversible investment

Caren Sureth, Rainer Niemann, 2008 .

The impact of tax uncertainty on irreversible investment

Rainer Niemann, 2007, SSRN Electronic Journal.

A Theory of Tax Avoidance -- Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model

Ralf Ewert, Rainer Niemann, 2014, SSRN Electronic Journal.

Tax Rate Uncertainty, Investment Decisions, and Tax Neutrality

Rainer Niemann, 2004 .

Tax neutrality under irreversibility and risk aversion

Caren Sureth, Rainer Niemann, 2004 .

Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria

Rainer Niemann, Corinna Treisch, 2005, SSRN Electronic Journal.

Corporate financial policy and investor taxation in Austria: An empirical investigation

Rainer Niemann, M. Haring, 2010 .

The Effects of Periodic Taxation on International Investment and Repatriation Decisions

Rainer Niemann, 2005 .

Costs, Benefits, and Tax-Induced Distortions of Stock Option Plans

Dirk Simons, Dirk Simons, Rainer Niemann, 2002, SSRN Electronic Journal.

Is analytical tax research alive and kicking? Insights from 2000 until 2022

Rainer Niemann, Mariana Sailer, 2023, Journal of Business Economics.

Loss-Offset Restrictions , Bonus Taxation and Performance-Based Incentive Contracts

Rainer Niemann, Mariana Sailer, 2018 .

Limits of integrating taxation in real option theory

Caren Sureth, Rainer Niemann, 2002 .

Neutral Taxation under Uncertainty - a Real Options Approach

Rainer Niemann, 1999 .

Investment timing effects of wealth taxes under uncertainty and irreversibility

Rainer Niemann, Caren Sureth-Sloane, 2018, Journal of Business Economics.

The Impact of Differential Capital Income Taxation on the Value of Risky Projects

Caren Sureth, Rainer Niemann, 2011 .