Rainer Niemann

Rainer Niemann

Karl-Franzens-Universität Graz

H-index: 20

Europe-Austria

About Rainer Niemann

Rainer Niemann, With an exceptional h-index of 20 and a recent h-index of 8 (since 2020), a distinguished researcher at Karl-Franzens-Universität Graz, specializes in the field of Betriebswirtschaftliche Steuerlehre, Rechnungswesen, Taxation, Accounting.

His recent articles reflect a diverse array of research interests and contributions to the field:

Do taxes explain why firms rarely use performance-based malus contracts?

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

Is the Inheritance and Gift Tax a Reasonable Alternative for the Net Wealth Tax?: A Legal and Economic Analysis Across OECD Countries

Policy Note: Is the Inheritance and Gift Tax a Reasonable Alternative for the Net Wealth Tax?: A Legal and Economic Analysis Across OECD Countries

Chancen und Risiken eines Cooperative-Compliance-Ansatzes aus Sicht multinational tätiger deutscher Unternehmen

Do Taxes Explain Why Firms Rarely Use Penalty Remuneration Contracts?

Incentive effects of tax transparency: does country-by-country reporting call for arbitration?

Performance-Based Incentive Contracts under Asymmetric Taxation

Rainer Niemann Information

University

Position

Professor für Unternehmensrechnung und Steuerlehre

Citations(all)

1390

Citations(since 2020)

232

Cited By

1494

hIndex(all)

20

hIndex(since 2020)

8

i10Index(all)

41

i10Index(since 2020)

6

Email

University Profile Page

Karl-Franzens-Universität Graz

Google Scholar

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Rainer Niemann Skills & Research Interests

Betriebswirtschaftliche Steuerlehre

Rechnungswesen

Taxation

Accounting

Top articles of Rainer Niemann

Title

Journal

Author(s)

Publication Date

Do taxes explain why firms rarely use performance-based malus contracts?

Rainer Niemann

Mariana Sailer

2022

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

Rainer Niemann

Mariana Sailer

2023/8

Is the Inheritance and Gift Tax a Reasonable Alternative for the Net Wealth Tax?: A Legal and Economic Analysis Across OECD Countries

Intertax

Anna-Maria Anderwald

Rainer Niemann

2023/6/6

Policy Note: Is the Inheritance and Gift Tax a Reasonable Alternative for the Net Wealth Tax?: A Legal and Economic Analysis Across OECD Countries

Intertax

Anna-Maria Anderwald

Rainer Niemann

2022/6/1

Chancen und Risiken eines Cooperative-Compliance-Ansatzes aus Sicht multinational tätiger deutscher Unternehmen

Internationales Steuerrecht

Jan Thomas Martini

Ansgar Kreuzer

Hans Maier

Rainer Niemann

Maite Schachtebeck

...

2022

Do Taxes Explain Why Firms Rarely Use Penalty Remuneration Contracts?

Rainer Niemann

Mariana Sailer

2022

Incentive effects of tax transparency: does country-by-country reporting call for arbitration?

Jan Thomas Martini

Rainer Niemann

Dirk Simons

Dennis Voeller

2022/7/26

Performance-Based Incentive Contracts under Asymmetric Taxation

Available at SSRN 3669875

Rainer Niemann

Mariana Sailer

2021/5/1

Smart Regulation: Vertrag, Unternehmung und Markt

Patrick C Leyens

Iris Eisenberger

Rainer Niemann

2021

Challenges and Development Perspectives of the Tax System

Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung

Rainer Niemann

Ulrich Schreiber

2020/3

Herausforderungen und Entwicklungsperspektiven des Steuersystems

Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung: Zfbf

Rainer Niemann

Ulrich Schreiber

2020

See List of Professors in Rainer Niemann University(Karl-Franzens-Universität Graz)