@phdthesis{Gamm2019, author = {Gamm, Markus}, title = {The effects of income taxes on profit shifting and investment decisions [cumulative dissertation]}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-4998}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, year = {2019}, abstract = {The cumulative dissertation consists of three articles. The first article presents an analysis of transfer pricing strategies, employing a simulated proxy for the company's marginal tax rate. The second article studies the intra-group allocation of risk based on the statutory tax rate. The third article contains a quantitative analysis of the effects from the Investmentsteuerreformgesetz (InvStRefG).}, subject = {Deutschland, Investmentsteuerreformgesetz}, language = {mul} }