CESifo Research Network Fellow

Rainer Niemann

Head of Department
University of Graz
Institute of Accounting and Taxation
Universitätsstr. 15 / G2, 8010, Graz, Austria

Affiliated Research Network Area

Public Economics

Fields of Interest

  • Taxation
  • Corporate Finance

CESifo Working Papers

Investor Taxation, Firm Heterogeneity and Capital Structure Choice

Magdalena Haring, Rainer Niemann, Silke Rünger
CESifo, Munich, 2016
CESifo Working Paper No. 6098

Does Capital Tax Uncertainty Delay Irreversible Risky Investment?

Rainer Niemann, Caren Sureth-Sloane
CESifo, Munich, 2016
CESifo Working Paper No. 6046

Investment Effects of Wealth Taxes under Uncertainty and Irreversibility

Rainer Niemann, Caren Sureth-Sloane
CESifo, Munich, 2015
CESifo Working Paper No. 5610

Management Incentives under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting -

Jan Thomas Martini, Rainer Niemann, Dirk Simons
CESifo, Munich, 2014
CESifo Working Paper No. 4908

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

Ralf Ewert, Rainer Niemann
CESifo, Munich, 2014
CESifo Working Paper No. 4851

The Impact of Taxation on International Assignment Decisions - A Principal-Agent Approach

Jan Thomas Martini, Rainer Niemann
CESifo, Munich, 2013
CESifo Working Paper No. 4323

Asymmetric Taxation and Performance-Based Incentive Contracts

Rainer Niemann
CESifo, Munich, 2011
CESifo Working Paper No. 3363

Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful

Ralf Ewert, Rainer Niemann
CESifo, Munich, 2010
CESifo Working Paper No. 3301

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

Martin Jacob, Rainer Niemann, Martin Weiss
CESifo, Munich, 2008
CESifo Working Paper No. 2478

The Impact of Tax Uncertainty on Irreversible Investment

Rainer Niemann
CESifo, Munich, 2007
CESifo Working Paper No. 2075

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

Jan Thomas Martini, Rainer Niemann, Dirk Simons
CESifo, Munich, 2007
CESifo Working Paper No. 2020

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

Rainer Niemann, Corinna Treisch
CESifo, Munich, 2005
CESifo Working Paper No. 1506

Asymmetric Taxation and Cross-Border Investment Decisions

Rainer Niemann
CESifo, Munich, 2004
CESifo Working Paper No. 1219

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

Rainer Niemann, Dirk Simons
CESifo, Munich, 2002
CESifo Working Paper No. 815

Taxation under Uncertainty – Problems of Dynamic Programming and Contingent Claims Analysis in Real Option Theory

Rainer Niemann, Caren Sureth
CESifo, Munich, 2002
CESifo Working Paper No. 709

Neutral and Equitable Taxation of Pensions as Capital Income

Dirk Kiesewetter, Rainer Niemann
CESifo, Munich, 2002
CESifo Working Paper No. 706

Tax Rate Uncertainty and Investment Behavior

Rainer Niemann
CESifo, Munich, 2001
CESifo Working Paper No. 557