Marcel Olbert

London Business School - Department of Accounting

Sussex Place

Regent's Park

London, NW1 4SA

United Kingdom

ZEW – Leibniz Centre for European Economic Research - Corporate Taxation and Public Finance Research

United States

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 18,751

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Top 18,751

in Total Papers Downloads

3,187

SSRN CITATIONS
Rank 43,334

SSRN RANKINGS

Top 43,334

in Total Papers Citations

4

CROSSREF CITATIONS

12

Ideas:
“  I am currently working on empirical projects on corporate decisions within business groups under financial distress (internal capital markets), on the effects of private Country-by-Country disclosure on multinational firms' organizational structure and economic activity, and on the effects of private equity buyouts on tax efficiency and real economic consequences. I am further interested in transfer pricing and information technology, corporate competition, and generally the impact of corporate taxation and disclosure on corporate decision-making and real economic effects.  ”

Scholarly Papers (8)

1.

Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation

ZEW - Centre for European Economic Research Discussion Paper No. 19-010
Number of pages: 34 Posted: 08 Apr 2019
Marcel Olbert and Christoph Spengel
London Business School - Department of Accounting and Centre for European Economic Research (ZEW)
Downloads 1,227 (19,854)
Citation 4

Abstract:

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Digital Economy, Corporate Taxation, Business Model Analysis, Data Mining, Tax Planning

2.

Real Effects of Private Country-by-Country Disclosure

Number of pages: 50 Posted: 14 Jun 2019 Last Revised: 18 Nov 2020
Lisa De Simone and Marcel Olbert
University of Texas at Austin and London Business School - Department of Accounting
Downloads 637 (49,939)
Citation 9

Abstract:

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Real Effects, Disclosure Regulation, Private Disclosure, Mandatory Disclosure, Country-by-Country Reporting, Tax Transparency, Tax Avoidance, Tax Havens, Organizational Complexity

3.

Transfer Pricing and the Decision-Making Authority of the Tax Function in Multinational Companies

Number of pages: 53 Posted: 14 Nov 2018 Last Revised: 22 Jun 2020
Flick Gocke Schaumburg, University of Kiel - Faculty of Economics and Social Sciences and London Business School - Department of Accounting
Downloads 437 (80,019)
Citation 1

Abstract:

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transfer pricing, decision-making, coordination, tax risk

4.

Private Equity and Taxes

Number of pages: 49 Posted: 27 Dec 2018 Last Revised: 30 Mar 2021
Marcel Olbert and Peter Severin
London Business School - Department of Accounting and University of Mannheim
Downloads 294 (124,553)

Abstract:

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Private Equity, Leveraged Buyouts, Corporate Taxation, Investments, Tax Avoidance, Tax Revenue

5.

The Impact of Tax Shields on Bankruptcy Risk and Resource Allocation

Number of pages: 63 Posted: 21 Oct 2019 Last Revised: 05 Apr 2021
Marcel Olbert
London Business School - Department of Accounting
Downloads 227 (161,589)
Citation 2

Abstract:

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Business groups, Internal capital markets, Resource allocation, Financial distress, Losses, Corporate taxation, Productivity

6.

Consumption Taxes and Corporate Tax Planning - Evidence from European Service Firms

Number of pages: 75 Posted: 24 Feb 2019 Last Revised: 30 Jul 2020
Marcel Olbert and Ann-Catherin Werner
London Business School - Department of Accounting and University of Mannheim Business School
Downloads 196 (185,393)

Abstract:

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Consumption Taxes, Tax Planning, Profit Shifting

7.

Tax Competition and Employment

Number of pages: 71 Posted: 23 Nov 2019 Last Revised: 08 Sep 2020
University of North Carolina (UNC) at Chapel Hill - Accounting Area, London Business School - Department of Accounting and University of Mannheim Business School
Downloads 147 (237,174)
Citation 1

Abstract:

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Tax competition, Competition, Employment, Real effects, Trade

8.

How Does Private Firm Disclosure Affect Demand for Public Firm Equity? Evidence from the Global Equity Market

Number of pages: 67 Posted: 05 May 2021
Jinhwan Kim and Marcel Olbert
Stanford Graduate School of Business and London Business School - Department of Accounting
Downloads 22 (614,024)

Abstract:

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Private firm disclosures, global capital, disclosure externalities, pecuniary externalities