8
H index
7
i10 index
197
Citations
Dirk Michael Kiesewetter : Citation Profile
Bayerische Julius-Maximilians-Universität Würzburg | RESEARCH PRODUCTION: 20 Articles 30 Papers EDITOR: Series edited RESEARCH ACTIVITY:
MORE DETAILS IN: ABOUT THIS REPORT:
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24 years (2001 - 2025). Relations with other researchers
Works with: Authors registered in RePEc who have co-authored more than one work in the last five years with Dirk Michael Kiesewetter. | Is cited by:
| Cites to:
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Main data
Where Dirk Michael Kiesewetter has published?
| Journals with more than one article published | # docs |
|---|---|
| Perspektiven der Wirtschaftspolitik | 3 |
| Journal of Economic Psychology | 2 |
| ifo Schnelldienst | 2 |
| Journal of Business Economics | 2 |
| Schmalenbach Journal of Business Research | 2 |
Recent works citing Dirk Michael Kiesewetter (2025 and 2024)
| Year | Title of citing document |
|---|---|
| 2024 | Tax System Design, Tax Reform, and Labor Supply. (2024). Necker, Sarah ; Feld, Lars ; Kasper, Matthias ; Pfeil, Katharina. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11350. Full description at Econpapers || Download paper |
| 2024 | Do firms benefit from public information services: Evidence from a tax hotline program in China. (2024). Shi, Xinzheng ; Gao, Wenjing ; Mao, Jie. In: China Economic Review. RePEc:eee:chieco:v:83:y:2024:i:c:s1043951x23001633. Full description at Econpapers || Download paper |
| 2024 | (Mis-)Perceptions, information, and political polarization: A survey and a systematic literature review. (2024). Iacono, Roberto ; Marino, Maria ; Mollerstrom, Johanna. In: European Journal of Political Economy. RePEc:eee:poleco:v:85:y:2024:i:c:s0176268024000806. Full description at Econpapers || Download paper |
| 2025 | Fiscal illusion at the individual level. (2025). Numa, Kaetana. In: Public Choice. RePEc:kap:pubcho:v:203:y:2025:i:1:d:10.1007_s11127-024-01187-9. Full description at Econpapers || Download paper |
| 2024 | The gender gap in the wage sensitivity of job transitions: a decomposition analysis. (2024). Deschacht, Nick ; Detilleux, Cline. In: Journal for Labour Market Research. RePEc:spr:jlabrs:v:58:y:2024:i:1:d:10.1186_s12651-024-00387-6. Full description at Econpapers || Download paper |
| 2024 | Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting. (2024). Rostam-Afschar, Davud ; Bischof, Jannis ; Sureth-Sloane, Caren ; Rohlfing-Bastian, Anna ; Gassen, Joachim. In: Schmalenbach Journal of Business Research. RePEc:spr:sjobre:v:76:y:2024:i:4:d:10.1007_s41471-024-00200-7. Full description at Econpapers || Download paper |
| 2025 | The European Union Carbon Border Adjustment Mechanism as a Green Tax Policy Instrument. (2025). Susana, Rodrigues Aldeia. In: Central European Economic Journal. RePEc:vrs:ceuecj:v:12:y:2025:i:59:p:85-101:n:1006. Full description at Econpapers || Download paper |
| 2024 | Vergleich der Thesaurierungsbegünstigung mit dem Optionsmodell für Familienpersonengesellschaften. (2024). Vitten, Anna. In: Junior Management Science (JUMS). RePEc:zbw:jumsac:300584. Full description at Econpapers || Download paper |
Dirk Michael Kiesewetter is editor of
| Journal | |
|---|---|
| Studies in financial, managerial and tax accounting |
Works by Dirk Michael Kiesewetter:
| Year | Title | Type | Cited |
|---|---|---|---|
| 2011 | Der Einfluss von Steuern und Subventionen auf die Rendite fremd‐ und selbst genutzter Wohnimmobilien in Deutschland In: Perspektiven der Wirtschaftspolitik. [Full Text][Citation analysis] | article | 2 |
| 2003 | Betriebswirtschaftliche Anmerkungen zu: Volker Börstinghaus und Andrea Weinelt: „Steuerreform 2000 – Entlastungswirkungen und Investitionsanreize für Personenunternehmen gemessen an Alternativen” In: Perspektiven der Wirtschaftspolitik. [Full Text][Citation analysis] | article | 1 |
| 2008 | Schwedische Direktinvestitionen in Deutschland und in Österreich – Eine empirische Untersuchung der,,gefühlten Steuerbelastung”* In: Perspektiven der Wirtschaftspolitik. [Full Text][Citation analysis] | article | 4 |
| 2013 | Net Wage Illusion in a Real-Effort Experiment In: Scandinavian Journal of Economics. [Full Text][Citation analysis] | article | 28 |
| 2019 | Die Förderung der individuellen Altersvorsorge und kollektiven Altersversorgung durch Steuervorteile In: Perspektiven der Wirtschaftspolitik. [Full Text][Citation analysis] | article | 0 |
| 2025 | The Impact of Tax Culture on Tax Rate Structure Preferences: Results from a Vignette Study with Migrants and Non-Migrants in Germany In: Review of Law & Economics. [Full Text][Citation analysis] | article | 0 |
| 2009 | Direkte Aktienanlage oder Aktienfonds: Einfluss von Steuern und Kosten auf die Anlageentscheidung In: Zeitschrift für Bankrecht und Bankwirtschaft (ZBB) / Journal of Banking Law and Banking (JBB). [Full Text][Citation analysis] | article | 0 |
| 2002 | Neutral and Equitable Taxation of Pensions as Capital Income In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 1 |
| 2003 | Die Riester-Rente - ein Flop? In: ifo Schnelldienst. [Full Text][Citation analysis] | article | 5 |
| 2016 | Altersarmut statt Altersvorsorge: Was läuft falsch, und welche Reformen sind für ein zukunftsfähiges Rentensystem nötig? In: ifo Schnelldienst. [Full Text][Citation analysis] | article | 0 |
| 2012 | Investment behavior and the biased perception of limited loss deduction in income taxation In: Journal of Economic Behavior & Organization. [Full Text][Citation analysis] | article | 17 |
| 2010 | Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation.(2010) In: FEMM Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 17 | paper | |
| 2013 | Decision heuristics and tax perception – An analysis of a tax-cut-cum-base-broadening policy In: Journal of Economic Psychology. [Full Text][Citation analysis] | article | 12 |
| 2016 | Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions In: Journal of Economic Psychology. [Full Text][Citation analysis] | article | 5 |
| 2015 | Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions.(2015) In: arqus Discussion Papers in Quantitative Tax Research. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 5 | paper | |
| 2015 | Perception of income tax rates: evidence from Germany In: European Journal of Law and Economics. [Full Text][Citation analysis] | article | 15 |
| 2008 | Who has really paid for the Reconstruction of East Germany? Expected and Realized Returns on Real Estate Investments in East and West Germany in the 1990s In: FEMM Working Papers. [Full Text][Citation analysis] | paper | 1 |
| 2010 | Grosswage illusion in a real effort experiment In: FEMM Working Papers. [Full Text][Citation analysis] | paper | 6 |
| 2010 | The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions In: FEMM Working Papers. [Full Text][Citation analysis] | paper | 4 |
| 2012 | The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions.(2012) In: Journal of Institutional and Theoretical Economics (JITE). [Full Text][Citation analysis] This paper has nother version. Agregated cites: 4 | article | |
| 2002 | Neutral Taxation of Pension in a Comprehensive Income Tax In: FinanzArchiv: Public Finance Analysis. [Full Text][Citation analysis] | article | 0 |
| 2004 | Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen In: MPRA Paper. [Full Text][Citation analysis] | paper | 26 |
| 2004 | Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen.(2004) In: Tübinger Diskussionsbeiträge. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 26 | paper | |
| 2003 | Steuervorteile durch Versorgungszusagen in Arbeitsverträgen In: MPRA Paper. [Full Text][Citation analysis] | paper | 7 |
| 2002 | Steuervorteile durch Versorgungszusagen in Arbeitsverträgen.(2002) In: Tübinger Diskussionsbeiträge. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 7 | paper | |
| 2002 | Zur steuerlichen Vorteilhaftigkeit von Kapitallebensversicherungen In: MPRA Paper. [Full Text][Citation analysis] | paper | 9 |
| 2002 | Zur steuerlichen Vorteilhaftigkeit von Kapitallebensversicherungen.(2002) In: Tübinger Diskussionsbeiträge. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 9 | paper | |
| 2001 | Beiträge und Rentenzahlungen in einer entscheidungsneutralen Einkommensteuer In: MPRA Paper. [Full Text][Citation analysis] | paper | 5 |
| 2001 | Beiträge und Rentenzahlungen in einer entscheidungsneutralen Einkommensteuer.(2001) In: Tübinger Diskussionsbeiträge. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 5 | paper | |
| 2002 | Tax Neutrality and Business Taxation in Russia In: Higher School of Economics Economic Journal Экономический журнал Высшей школы экономики. [Full Text][Citation analysis] | article | 0 |
| 2017 | Affective reactions influence investment decisions: evidence from a laboratory experiment with taxation In: Journal of Business Economics. [Full Text][Citation analysis] | article | 2 |
| 2014 | Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation.(2014) In: arqus Discussion Papers in Quantitative Tax Research. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 2 | paper | |
| 2018 | Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases In: Journal of Business Economics. [Full Text][Citation analysis] | article | 10 |
| 2014 | Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases.(2014) In: arqus Discussion Papers in Quantitative Tax Research. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 10 | paper | |
| 2014 | Entscheidungsneutrale, gleichmäßige und rechtssichere Einkommensbesteuerung unter Unsicherheit In: Schmalenbach Journal of Business Research. [Full Text][Citation analysis] | article | 1 |
| 2019 | Betriebliche Altersversorgung über Direktzusagen – privilegiert oder diskriminiert? In: Schmalenbach Journal of Business Research. [Full Text][Citation analysis] | article | 0 |
| 2010 | Its all about tax rates: An empirical study of tax perception In: arqus Discussion Papers in Quantitative Tax Research. [Full Text][Citation analysis] | paper | 2 |
| 2011 | The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis In: arqus Discussion Papers in Quantitative Tax Research. [Full Text][Citation analysis] | paper | 2 |
| 2005 | Gewinnausweispolitik internationaler Konzerne bei Besteuerung nach dem Trennungs- und nach dem Einheitsprinzip In: arqus Discussion Papers in Quantitative Tax Research. [Full Text][Citation analysis] | paper | 3 |
| 2012 | Ein Nachruf auf die Diskussion zur entscheidungsneutralen Gewinnbesteuerung In: arqus Discussion Papers in Quantitative Tax Research. [Full Text][Citation analysis] | paper | 0 |
| 2017 | The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design In: arqus Discussion Papers in Quantitative Tax Research. [Full Text][Citation analysis] | paper | 1 |
| 2020 | Zuordnung von Sonderausgaben in der Rentenphase als Bestimmungsfaktor für das Vorliegen einer Doppelbesteuerung beim Übergang zur nachgelagerten Besteuerung gesetzlicher Renten In: arqus Discussion Papers in Quantitative Tax Research. [Full Text][Citation analysis] | paper | 0 |
| 2020 | A problem shared is a problem halved? Risky tax avoidance decisions and intra-group payoff conflict In: arqus Discussion Papers in Quantitative Tax Research. [Full Text][Citation analysis] | paper | 0 |
| 2008 | Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach § 34a EStG In: arqus Discussion Papers in Quantitative Tax Research. [Full Text][Citation analysis] | paper | 12 |
| 2009 | Was kostet eine finanzierungsneutrale Besteuerung von Kapitalgesellschaften? In: arqus Discussion Papers in Quantitative Tax Research. [Full Text][Citation analysis] | paper | 2 |
| 2009 | The perception of income taxation on risky investments: An experimental analysis of different methods of loss compensation In: arqus Discussion Papers in Quantitative Tax Research. [Full Text][Citation analysis] | paper | 1 |
| 2010 | Tax Perception: An empirical survey In: arqus Discussion Papers in Quantitative Tax Research. [Full Text][Citation analysis] | paper | 3 |
| 2010 | The name game for contributions: Influence of labeling and earmarking on the perceived tax burden In: Discussion Papers. [Full Text][Citation analysis] | paper | 1 |
| 2001 | Für wen lohnt sich die Riester-Rente? In: Tübinger Diskussionsbeiträge. [Full Text][Citation analysis] | paper | 4 |
| 2002 | Tax neutrality and business taxation in Russia: A proposal for a consumption-based reform of the Russian income and profit tax In: Tübinger Diskussionsbeiträge. [Full Text][Citation analysis] | paper | 5 |
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