---
_id: '21415'
abstract:
- lang: eng
text: 'This article comprehensively reviews Australia’s corporate income tax complexity
as faced by multinational corporations (MNCs) and compares it to the average of
the remaining OECD countries. Building on unique survey data, I find that the
Australian tax code is considerably more complex than the OECD average, which
is mainly due to overly complex anti-avoidance legislation, such as regulations
on transfer pricing, general anti-avoidance or controlled foreign corporations
(CFC). In contrast, Australia’s tax framework, which covers processes and features
such as tax law enactment or tax audits, is close to the OECD average. A more
detailed analysis yields further interesting insights. For example, excessive
details in the tax code and the time between the announcement of a tax law change
and its enactment turn out to be serious issues in Australia relative to the remaining
OECD countries. '
author:
- first_name: Thomas
full_name: Hoppe, Thomas
last_name: Hoppe
citation:
ama: Hoppe T. Tax Complexity in Australia – a Survey-Based Comparison to the OECD
Average. Australian Tax Forum. 2020;35(4):451-475.
apa: Hoppe, T. (2020). Tax Complexity in Australia – a Survey-Based Comparison to
the OECD Average. Australian Tax Forum, 35(4), 451–475.
bibtex: '@article{Hoppe_2020, title={Tax Complexity in Australia – a Survey-Based
Comparison to the OECD Average}, volume={35}, number={4}, journal={Australian
Tax Forum}, author={Hoppe, Thomas}, year={2020}, pages={451–475} }'
chicago: 'Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison
to the OECD Average.” Australian Tax Forum 35, no. 4 (2020): 451–75.'
ieee: T. Hoppe, “Tax Complexity in Australia – a Survey-Based Comparison to the
OECD Average,” Australian Tax Forum, vol. 35, no. 4, pp. 451–475, 2020.
mla: Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison to
the OECD Average.” Australian Tax Forum, vol. 35, no. 4, 2020, pp. 451–75.
short: T. Hoppe, Australian Tax Forum 35 (2020) 451–475.
date_created: 2021-03-09T08:50:49Z
date_updated: 2026-04-09T07:22:43Z
department:
- _id: '187'
intvolume: ' 35'
issue: '4'
language:
- iso: eng
page: 451-475
publication: Australian Tax Forum
status: public
title: Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average
type: journal_article
user_id: '96670'
volume: 35
year: '2020'
...
---
_id: '21420'
author:
- first_name: Christina
full_name: Mair, Christina
last_name: Mair
- first_name: Wolfram
full_name: Scheffler, Wolfram
last_name: Scheffler
- first_name: Isabell
full_name: Senger, Isabell
last_name: Senger
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Mair C, Scheffler W, Senger I, Sureth-Sloane C. Auswirkungen der digitalen
Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte
– Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren. Steuer und Wirtschaft.
2020;97(4):317-329.
apa: Mair, C., Scheffler, W., Senger, I., & Sureth-Sloane, C. (2020). Auswirkungen
der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte
– Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren. Steuer und Wirtschaft,
97(4), 317–329.
bibtex: '@article{Mair_Scheffler_Senger_Sureth-Sloane_2020, title={Auswirkungen
der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte
– Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren}, volume={97}, number={4},
journal={Steuer und Wirtschaft}, author={Mair, Christina and Scheffler, Wolfram
and Senger, Isabell and Sureth-Sloane, Caren}, year={2020}, pages={317–329} }'
chicago: 'Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane.
“Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung
der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren.”
Steuer und Wirtschaft 97, no. 4 (2020): 317–29.'
ieee: C. Mair, W. Scheffler, I. Senger, and C. Sureth-Sloane, “Auswirkungen der
digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte
– Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren,” Steuer und Wirtschaft,
vol. 97, no. 4, pp. 317–329, 2020.
mla: Mair, Christina, et al. “Auswirkungen der digitalen Flexibilisierung des Fertigungsortes
auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum
3D-Druck-Verfahren.” Steuer und Wirtschaft, vol. 97, no. 4, 2020, pp. 317–29.
short: C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Steuer und Wirtschaft
97 (2020) 317–329.
date_created: 2021-03-09T09:10:02Z
date_updated: 2026-04-09T07:18:06Z
department:
- _id: '187'
intvolume: ' 97'
issue: '4'
language:
- iso: ger
page: 317-329
publication: Steuer und Wirtschaft
quality_controlled: '1'
status: public
title: Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung
der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren
type: journal_article
user_id: '96670'
volume: 97
year: '2020'
...
---
_id: '49871'
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Benjamin
full_name: Graßl, Benjamin
last_name: Graßl
- first_name: Svea
full_name: Holtmann, Svea
last_name: Holtmann
- first_name: Philipp
full_name: Krug, Philipp
last_name: Krug
citation:
ama: Giese H, Graßl B, Holtmann S, Krug P. Steuerliche Entlastungsmöglichkeiten
für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie. Deutsches
Steuerrecht. 2020;59(16-16):752-760.
apa: Giese, H., Graßl, B., Holtmann, S., & Krug, P. (2020). Steuerliche Entlastungsmöglichkeiten
für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie. Deutsches
Steuerrecht, 59(16–16), 752–760.
bibtex: '@article{Giese_Graßl_Holtmann_Krug_2020, title={Steuerliche Entlastungsmöglichkeiten
für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie}, volume={59},
number={16–16}, journal={Deutsches Steuerrecht}, author={Giese, Henning and Graßl,
Benjamin and Holtmann, Svea and Krug, Philipp}, year={2020}, pages={752–760} }'
chicago: 'Giese, Henning, Benjamin Graßl, Svea Holtmann, and Philipp Krug. “Steuerliche
Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie.”
Deutsches Steuerrecht 59, no. 16–16 (2020): 752–60.'
ieee: H. Giese, B. Graßl, S. Holtmann, and P. Krug, “Steuerliche Entlastungsmöglichkeiten
für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie,” Deutsches
Steuerrecht, vol. 59, no. 16–16, pp. 752–760, 2020.
mla: Giese, Henning, et al. “Steuerliche Entlastungsmöglichkeiten für kleine und
mittlere Unternehmen wegen der COVID-19-Pandemie.” Deutsches Steuerrecht,
vol. 59, no. 16–16, 2020, pp. 752–60.
short: H. Giese, B. Graßl, S. Holtmann, P. Krug, Deutsches Steuerrecht 59 (2020)
752–760.
date_created: 2023-12-19T13:18:55Z
date_updated: 2026-04-09T07:20:50Z
department:
- _id: '187'
intvolume: ' 59'
issue: 16-16
language:
- iso: ger
page: 752-760
publication: Deutsches Steuerrecht
status: public
title: Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen
der COVID-19-Pandemie
type: journal_article
user_id: '96670'
volume: 59
year: '2020'
...
---
_id: '21425'
author:
- first_name: Maximilian
full_name: Kittl, Maximilian
last_name: Kittl
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
citation:
ama: Kittl M, Lorenz J. Was lange währt, wird endlich gut? Vorschau zur erwarteten
Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel. Deutsches
Steuerrecht. 2019;57(18):897-903.
apa: Kittl, M., & Lorenz, J. (2019). Was lange währt, wird endlich gut? Vorschau
zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel.
Deutsches Steuerrecht, 57(18), 897–903.
bibtex: '@article{Kittl_Lorenz_2019, title={Was lange währt, wird endlich gut? Vorschau
zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel},
volume={57}, number={18}, journal={Deutsches Steuerrecht}, author={Kittl, Maximilian
and Lorenz, Johannes}, year={2019}, pages={897–903} }'
chicago: 'Kittl, Maximilian, and Johannes Lorenz. “Was lange währt, wird endlich
gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen
Konzernklausel.” Deutsches Steuerrecht 57, no. 18 (2019): 897–903.'
ieee: M. Kittl and J. Lorenz, “Was lange währt, wird endlich gut? Vorschau zur erwarteten
Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel,” Deutsches
Steuerrecht, vol. 57, no. 18, pp. 897–903, 2019.
mla: Kittl, Maximilian, and Johannes Lorenz. “Was lange währt, wird endlich gut?
Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel.”
Deutsches Steuerrecht, vol. 57, no. 18, 2019, pp. 897–903.
short: M. Kittl, J. Lorenz, Deutsches Steuerrecht 57 (2019) 897–903.
date_created: 2021-03-09T09:48:04Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
intvolume: ' 57'
issue: '18'
language:
- iso: ger
page: 897-903
publication: Deutsches Steuerrecht
status: public
title: Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des
BFH zur grunderwerbsteuerlichen Konzernklausel
type: journal_article
user_id: '68607'
volume: 57
year: '2019'
...
---
_id: '21426'
abstract:
- lang: eng
text: "This chapter examines the drivers of corporate income tax complexity for\r\nmultinational
corporations in South Africa. Based on unique data from a\r\nglobal survey of
tax consultants which was conducted in 2016 by Hoppe et al,\r\nnovel insights
can be provided into the complexity of the South African tax\r\nsystem. The data
enable a comparison of South Africa with the global mean\r\nof tax complexity,
as well as with its major trade and investment partners. It\r\nis further possible
to distinguish between different areas of tax complexity, ie,\r\ntax code complexity
(complexity inherent in the different regulations of the\r\ntax code) and tax
framework complexity (complexity that arises from the\r\nfeatures and processes
of a tax system). Frequent changes in tax regulations,\r\nambiguity and interpretation,
as well as record-keeping, are found to be the\r\nmost important complexity drivers
in the tax code of South Africa. The\r\nanalysis further highlights that anti-avoidance
provisions, such as transfer\r\npricing and controlled foreign corporation rules,
are perceived as most\r\ncomplex. With respect to tax framework complexity, the
poor disclosure of\r\naudit selection criteria, the lack of experience or technical
skills of tax officers\r\nin the audit process and problems associated with tax
refunds appear to be\r\nserious concerns. Even though South Africa’s overall tax
system complexity\r\ndoes not seem to differ very much from other related countries,
a closer look\r\ninto the details reveals a number of future challenges."
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- first_name: Reyhaneh
full_name: Safaei, Reyhaneh
id: '66935'
last_name: Safaei
- first_name: Amanda
full_name: Singleton, Amanda
last_name: Singleton
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: 'Hoppe T, Safaei R, Singleton A, Sureth-Sloane C. Tax Complexity for Multinational
Corporations in South Africa - Evidence from a Global Survey. In: Evans C, Franzsen
R, Stack E, eds. Tax Simplification - An African Perspective. Pretoria:
Pretoria University Law Press; 2019:267-293.'
apa: 'Hoppe, T., Safaei, R., Singleton, A., & Sureth-Sloane, C. (2019). Tax
Complexity for Multinational Corporations in South Africa - Evidence from a Global
Survey. In C. Evans, R. Franzsen, & E. Stack (Eds.), Tax Simplification
- An African Perspective (pp. 267–293). Pretoria: Pretoria University Law
Press.'
bibtex: '@inbook{Hoppe_Safaei_Singleton_Sureth-Sloane_2019, place={Pretoria}, title={Tax
Complexity for Multinational Corporations in South Africa - Evidence from a Global
Survey}, booktitle={Tax Simplification - An African Perspective}, publisher={Pretoria
University Law Press}, author={Hoppe, Thomas and Safaei, Reyhaneh and Singleton,
Amanda and Sureth-Sloane, Caren}, editor={Evans, Chris and Franzsen, Riël and
Stack, ElizabethEditors}, year={2019}, pages={267–293} }'
chicago: 'Hoppe, Thomas, Reyhaneh Safaei, Amanda Singleton, and Caren Sureth-Sloane.
“Tax Complexity for Multinational Corporations in South Africa - Evidence from
a Global Survey.” In Tax Simplification - An African Perspective, edited
by Chris Evans, Riël Franzsen, and Elizabeth Stack, 267–93. Pretoria: Pretoria
University Law Press, 2019.'
ieee: 'T. Hoppe, R. Safaei, A. Singleton, and C. Sureth-Sloane, “Tax Complexity
for Multinational Corporations in South Africa - Evidence from a Global Survey,”
in Tax Simplification - An African Perspective, C. Evans, R. Franzsen,
and E. Stack, Eds. Pretoria: Pretoria University Law Press, 2019, pp. 267–293.'
mla: Hoppe, Thomas, et al. “Tax Complexity for Multinational Corporations in South
Africa - Evidence from a Global Survey.” Tax Simplification - An African Perspective,
edited by Chris Evans et al., Pretoria University Law Press, 2019, pp. 267–93.
short: 'T. Hoppe, R. Safaei, A. Singleton, C. Sureth-Sloane, in: C. Evans, R. Franzsen,
E. Stack (Eds.), Tax Simplification - An African Perspective, Pretoria University
Law Press, Pretoria, 2019, pp. 267–293.'
date_created: 2021-03-09T09:53:42Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
editor:
- first_name: Chris
full_name: Evans, Chris
last_name: Evans
- first_name: Riël
full_name: Franzsen, Riël
last_name: Franzsen
- first_name: Elizabeth
full_name: Stack, Elizabeth
last_name: Stack
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.pulp.up.ac.za/component/edocman/tax-simplification-an-african-perspective/download?Itemid=
oa: '1'
page: 267-293
place: Pretoria
publication: Tax Simplification - An African Perspective
publication_identifier:
isbn:
- 978-1-920538-96-5
publisher: Pretoria University Law Press
status: public
title: Tax Complexity for Multinational Corporations in South Africa - Evidence from
a Global Survey
type: book_chapter
user_id: '68751'
year: '2019'
...
---
_id: '12077'
abstract:
- lang: ger
text: Die Komplexität von Steuersystemen gewinnt in der Debatte um den internationalen
Steuerwettbewerb zunehmend an Bedeutung. Im vorliegenden Beitrag erfolgt, basierend
auf den Daten, die dem Tax Complexity Index (www.taxcomplexity.org) zugrunde liegen,
eine umfassende Gegenüberstellung der Komplexität der Steuersysteme von Deutschland
und Öster-reich unter Berücksichtigung der Mittelwerte aller Länder. Die Steuergesetze
weisen sowohl in Deutschland als auch in Österreich einen verhältnismäßig hohen
Grad an Komplexität auf. Bei den steuerlichen Rahmenbedingungen fällt der Grad
an Komplexität in beiden Ländern dagegen niedrig aus, wobei Österreich im Durchschnitt
weniger komplex ist als Deutschland.
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- first_name: Martina
full_name: Rechbauer, Martina
last_name: Rechbauer
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
citation:
ama: Hoppe T, Rechbauer M, Sturm S. Steuerkomplexität im Vergleich zwischen Deutschland
und Österreich – Eine Analyse des Status quo.
apa: Hoppe, T., Rechbauer, M., & Sturm, S. (n.d.). Steuerkomplexität im Vergleich
zwischen Deutschland und Österreich – Eine Analyse des Status quo.
bibtex: '@book{Hoppe_Rechbauer_Sturm, title={Steuerkomplexität im Vergleich zwischen
Deutschland und Österreich – Eine Analyse des Status quo}, author={Hoppe, Thomas
and Rechbauer, Martina and Sturm, Susann} }'
chicago: Hoppe, Thomas, Martina Rechbauer, and Susann Sturm. Steuerkomplexität
im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo,
n.d.
ieee: T. Hoppe, M. Rechbauer, and S. Sturm, Steuerkomplexität im Vergleich zwischen
Deutschland und Österreich – Eine Analyse des Status quo. .
mla: Hoppe, Thomas, et al. Steuerkomplexität im Vergleich zwischen Deutschland
und Österreich – Eine Analyse des Status quo.
short: T. Hoppe, M. Rechbauer, S. Sturm, Steuerkomplexität im Vergleich zwischen
Deutschland und Österreich – Eine Analyse des Status quo, n.d.
date_created: 2019-07-18T22:07:02Z
date_updated: 2022-01-06T06:51:17Z
ddc:
- '330'
department:
- _id: '187'
file:
- access_level: closed
content_type: application/pdf
creator: hoppet
date_created: 2019-07-18T22:05:23Z
date_updated: 2019-07-18T22:05:23Z
file_id: '12078'
file_name: Hoppe Rechbauer Sturm 2019.pdf
file_size: 679552
relation: main_file
success: 1
file_date_updated: 2019-07-18T22:05:23Z
has_accepted_license: '1'
language:
- iso: ger
project:
- _id: '37'
grant_number: P01
name: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen
publication_status: submitted
status: public
title: Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse
des Status quo
type: working_paper
user_id: '68607'
year: '2019'
...
---
_id: '14902'
author:
- first_name: Christina
full_name: Mair, Christina
last_name: Mair
- first_name: Wolfram
full_name: Scheffler, Wolfram
last_name: Scheffler
- first_name: Isabell
full_name: Senger, Isabell
last_name: Senger
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Mair C, Scheffler W, Senger I, Sureth-Sloane C. Analyse der Veränderung
der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten
Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern. Vol 42.;
2019.
apa: Mair, C., Scheffler, W., Senger, I., & Sureth-Sloane, C. (2019). Analyse
der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer
standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern
(Vol. 42).
bibtex: '@book{Mair_Scheffler_Senger_Sureth-Sloane_2019, series={TAF Wokring Paper
Series}, title={Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung
bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des
Einsatzes von 3D-Druckern}, volume={42}, author={Mair, Christina and Scheffler,
Wolfram and Senger, Isabell and Sureth-Sloane, Caren}, year={2019}, collection={TAF
Wokring Paper Series} }'
chicago: Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane.
Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung
einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von
3D-Druckern. Vol. 42. TAF Wokring Paper Series, 2019.
ieee: C. Mair, W. Scheffler, I. Senger, and C. Sureth-Sloane, Analyse der Veränderung
der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten
Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern, vol. 42.
2019.
mla: Mair, Christina, et al. Analyse der Veränderung der zwischenstaatlichen
Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode
am Beispiel des Einsatzes von 3D-Druckern. Vol. 42, 2019.
short: C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Analyse der Veränderung
der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten
Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern, 2019.
date_created: 2019-11-13T08:15:09Z
date_updated: 2022-01-06T06:52:10Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
file:
- access_level: closed
content_type: application/pdf
creator: kschulz2
date_created: 2021-03-09T09:35:37Z
date_updated: 2021-03-09T09:35:37Z
file_id: '21423'
file_name: TAF Working Paper No. 42.pdf
file_size: 1293280
relation: main_file
success: 1
file_date_updated: 2021-03-09T09:35:37Z
has_accepted_license: '1'
intvolume: ' 42'
language:
- iso: ger
main_file_link:
- open_access: '1'
oa: '1'
publication_status: published
series_title: TAF Wokring Paper Series
status: public
title: Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung
einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern
type: working_paper
user_id: '68607'
volume: 42
year: '2019'
...
---
_id: '14904'
abstract:
- lang: ger
text: "Die Komplexität von Steuersystemen gewinnt in der Debatte um den internationalen
Steuerwettbewerb zunehmend an Bedeutung. Im vorliegenden Beitrag erfolgt, basierend
auf den Befragungsdaten, die dem Tax Complexity Index von Hoppe et al. (2019)
zugrunde liegen, eine umfassende Gegenüberstellung der Komplexität der Steuersysteme
von Deutschland und Österreich unter Berücksichtigung der Mittelwerte aller vom
Index abgedeckten Länder. Die Steuergesetze weisen sowohl in Deutschland als auch
in Österreich einen verhältnismäßig hohen Grad an Komplexität auf. Bei den steuerlichen
Rahmenbedingungen fällt der Grad an Komplexität in beiden Ländern dagegen niedrig\r\naus,
wobei Österreich im Durchschnitt weniger komplex ist als Deutschland."
- lang: eng
text: The complexity of tax systems is becoming increasingly important in the debate
on international tax competition. Based on the underlying survey data of the Tax
Complexity Index of Hoppe et al. (2019), this article provides a comprehensive
comparison of the complexity of Germany’s and Austria’s tax systems while also
taking the mean values of all countries covered by the index into account. In
both Germany and Austria, the tax code is characterized by a relatively high degree
of complexity. In contrast, the tax framework has a low level of complexity in
both countries, with Austria being on average less complex than Germany.
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- first_name: Martina
full_name: Rechbauer, Martina
last_name: Rechbauer
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
citation:
ama: Hoppe T, Rechbauer M, Sturm S. Steuerkomplexität im Vergleich zwischen Deutschland
und Österreich - Eine Analyse des Status quo. Steuer und Wirtschaft. 2019;96(4):397-412.
apa: Hoppe, T., Rechbauer, M., & Sturm, S. (2019). Steuerkomplexität im Vergleich
zwischen Deutschland und Österreich - Eine Analyse des Status quo. Steuer und
Wirtschaft, 96(4), 397–412.
bibtex: '@article{Hoppe_Rechbauer_Sturm_2019, title={Steuerkomplexität im Vergleich
zwischen Deutschland und Österreich - Eine Analyse des Status quo}, volume={96},
number={4}, journal={Steuer und Wirtschaft}, author={Hoppe, Thomas and Rechbauer,
Martina and Sturm, Susann}, year={2019}, pages={397–412} }'
chicago: 'Hoppe, Thomas, Martina Rechbauer, and Susann Sturm. “Steuerkomplexität
im Vergleich zwischen Deutschland und Österreich - Eine Analyse des Status quo.”
Steuer und Wirtschaft 96, no. 4 (2019): 397–412.'
ieee: T. Hoppe, M. Rechbauer, and S. Sturm, “Steuerkomplexität im Vergleich zwischen
Deutschland und Österreich - Eine Analyse des Status quo,” Steuer und Wirtschaft,
vol. 96, no. 4, pp. 397–412, 2019.
mla: Hoppe, Thomas, et al. “Steuerkomplexität im Vergleich zwischen Deutschland
und Österreich - Eine Analyse des Status quo.” Steuer und Wirtschaft, vol.
96, no. 4, 2019, pp. 397–412.
short: T. Hoppe, M. Rechbauer, S. Sturm, Steuer und Wirtschaft 96 (2019) 397–412.
date_created: 2019-11-13T08:28:38Z
date_updated: 2022-01-06T06:52:10Z
department:
- _id: '187'
intvolume: ' 96'
issue: '4'
language:
- iso: ger
page: 397-412
publication: Steuer und Wirtschaft
publication_status: published
quality_controlled: '1'
status: public
title: Steuerkomplexität im Vergleich zwischen Deutschland und Österreich - Eine Analyse
des Status quo
type: journal_article
user_id: '68607'
volume: 96
year: '2019'
...
---
_id: '4996'
abstract:
- lang: eng
text: We analyze the impact of wealth taxes on investment timing decisions under
uncertainty and irreversibility by employing a real options model of the Dixit/Pindyck
type. Considering that wealth taxes have been (re-)introduced or are under discussion
in many countries, investors need decision rules for tax systems with wealth taxation.
We integrate different valuation methods for wealth tax purposes, distinguish
between broadly and narrowly defined wealth taxes and vary the wealth tax rate
to ascertain which wealth tax design is more or less likely to accelerate or delay
investment. Our main findings are threefold. First, historical cost valuation
reduces the distortive timing effects of wealth taxation compared to fair value
accounting. Second, broadening the wealth tax base tends to accelerate investment
during high interest rate periods and delay investment during low interest rate
periods. Our results predict that wealth taxes with a broad tax base are likely
to discourage risky investment in times of near-zero interest rates. These distortive
wealth tax base effects, however, can be avoided by granting sufficiently high
depreciation deductions for wealth tax purposes. Third, the investment timing
effects of wealth tax rate variations are very sensitive to the riskiness of the
underlying investment. Moreover, investment timing effects crucially depend upon
the depreciation rate for wealth tax purposes. A tax legislator who aims to encourage
risk taking should introduce generous depreciation deductions. Our study indicates
that if a wealth tax is considered to be politically inevitable, possible harmful
investment effects can be mitigated by choosing appropriate valuation methods
and parameters.
author:
- first_name: Rainer
full_name: Niemann, Rainer
last_name: Niemann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Niemann R, Sureth-Sloane C. Investment Timing Effects of Wealth Taxes under
Uncertainty and Irreversibility. Journal of Business Economics. 2019;89(4):385-415.
doi:10.1007/s11573-018-0918-4
apa: Niemann, R., & Sureth-Sloane, C. (2019). Investment Timing Effects of Wealth
Taxes under Uncertainty and Irreversibility. Journal of Business Economics,
89(4), 385–415. https://doi.org/10.1007/s11573-018-0918-4
bibtex: '@article{Niemann_Sureth-Sloane_2019, title={Investment Timing Effects of
Wealth Taxes under Uncertainty and Irreversibility}, volume={89}, DOI={10.1007/s11573-018-0918-4},
number={4}, journal={Journal of Business Economics}, publisher={Springer Nature
America, Inc}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2019},
pages={385–415} }'
chicago: 'Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of
Wealth Taxes under Uncertainty and Irreversibility.” Journal of Business Economics
89, no. 4 (2019): 385–415. https://doi.org/10.1007/s11573-018-0918-4.'
ieee: 'R. Niemann and C. Sureth-Sloane, “Investment Timing Effects of Wealth Taxes
under Uncertainty and Irreversibility,” Journal of Business Economics,
vol. 89, no. 4, pp. 385–415, 2019, doi: 10.1007/s11573-018-0918-4.'
mla: Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of Wealth
Taxes under Uncertainty and Irreversibility.” Journal of Business Economics,
vol. 89, no. 4, Springer Nature America, Inc, 2019, pp. 385–415, doi:10.1007/s11573-018-0918-4.
short: R. Niemann, C. Sureth-Sloane, Journal of Business Economics 89 (2019) 385–415.
date_created: 2018-10-29T12:17:58Z
date_updated: 2024-01-30T12:42:59Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s11573-018-0918-4
intvolume: ' 89'
issue: '4'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://link.springer.com/article/10.1007/s11573-018-0918-4
oa: '1'
page: 385-415
publication: Journal of Business Economics
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
publisher: Springer Nature America, Inc
quality_controlled: '1'
status: public
title: Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility
type: journal_article
user_id: '74000'
volume: 89
year: '2019'
...
---
_id: '17715'
abstract:
- lang: ger
text: Der Beitrag stellt die teilweise überschießende Wirkung des Referentenentwurfs
des Bundesministeriums der Finanzen zur Grunderwerbsteuer mit Blick auf börsennotierte
Kapitalgesellschaften dar und schlägt eine Erweiterung des Referentenentwurfs
vor, wobei börsennotierte Kapitalgesellschaften vom Anwendungsbereich der neuen
Vorschrift ausgenommen werden sollen.
alternative_title:
- (Caren Sureth-Sloane ist Mitglied im Arbeitskreis Verrechnungspreise)
author:
- first_name: .
full_name: Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft,
.
last_name: Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft .,
Sureth-Sloane C. Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung
der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften. Betriebs-Berater.
2019;74(25):1438-1442.
apa: Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft,
., & Sureth-Sloane, C. (2019). Ein Lösungsvorschlag zur Vermeidung der überschießenden
Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften.
Betriebs-Berater, 74(25), 1438–1442.
bibtex: '@article{Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft_Sureth-Sloane_2019,
title={Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform
bei börsennotierten Kapitalgesellschaften}, volume={74}, number={25}, journal={Betriebs-Berater},
publisher={Deutscher Fachverlag GmbH }, author={Arbeitskreis Steuern der Schmalenbach-Gesellschaft
für Betriebswirtschaft, . and Sureth-Sloane, Caren}, year={2019}, pages={1438–1442}
}'
chicago: 'Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft,
., and Caren Sureth-Sloane. “Ein Lösungsvorschlag zur Vermeidung der überschießenden
Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften.”
Betriebs-Berater 74, no. 25 (2019): 1438–42.'
ieee: . Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft
and C. Sureth-Sloane, “Ein Lösungsvorschlag zur Vermeidung der überschießenden
Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften,”
Betriebs-Berater, vol. 74, no. 25, pp. 1438–1442, 2019.
mla: Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft,
., and Caren Sureth-Sloane. “Ein Lösungsvorschlag zur Vermeidung der überschießenden
Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften.”
Betriebs-Berater, vol. 74, no. 25, Deutscher Fachverlag GmbH , 2019, pp.
1438–42.
short: . Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft,
C. Sureth-Sloane, Betriebs-Berater 74 (2019) 1438–1442.
date_created: 2020-08-07T11:55:21Z
date_updated: 2024-04-08T11:09:21Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 74'
issue: '25'
language:
- iso: ger
page: 1438-1442
publication: Betriebs-Berater
publisher: 'Deutscher Fachverlag GmbH '
status: public
title: Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform
bei börsennotierten Kapitalgesellschaften
type: journal_article
user_id: '530'
volume: 74
year: '2019'
...
---
_id: '14903'
author:
- first_name: Stefan
full_name: Asenkerschbaumer, Stefan
last_name: Asenkerschbaumer
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Asenkerschbaumer S, Sureth-Sloane C. Aus Daten müssen Informationen werden.
Frankfurter Allgemeine Zeitung. 2019.
apa: Asenkerschbaumer, S., & Sureth-Sloane, C. (2019). Aus Daten müssen Informationen
werden. Frankfurter Allgemeine Zeitung, 209.
bibtex: '@article{Asenkerschbaumer_Sureth-Sloane_2019, title={Aus Daten müssen Informationen
werden}, number={209}, journal={Frankfurter Allgemeine Zeitung}, author={Asenkerschbaumer,
Stefan and Sureth-Sloane, Caren}, year={2019} }'
chicago: Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Aus Daten müssen Informationen
werden.” Frankfurter Allgemeine Zeitung, 2019.
ieee: S. Asenkerschbaumer and C. Sureth-Sloane, “Aus Daten müssen Informationen
werden,” Frankfurter Allgemeine Zeitung, no. 209, 2019.
mla: Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Aus Daten müssen Informationen
werden.” Frankfurter Allgemeine Zeitung, no. 209, 2019.
short: S. Asenkerschbaumer, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung (2019).
date_created: 2019-11-13T08:16:56Z
date_updated: 2023-07-13T13:10:29Z
department:
- _id: '187'
issue: '209'
language:
- iso: ger
page: '18'
publication: Frankfurter Allgemeine Zeitung
publication_date: 2019-09-09
publication_status: published
status: public
title: Aus Daten müssen Informationen werden
type: newspaper_article
user_id: '68544'
year: '2019'
...
---
_id: '21427'
abstract:
- lang: eng
text: Under the German Inheritance Tax and Gift Tax Act, the transfer of business
assets can be exempted from taxation up to 100%. However, this exemption depends
on the evolution of the company’s payroll, which is highly uncertain. We model
the uncertain nature of payroll evolution using a Geometric Brownian motion. We
obtain closed-form solutions for the expected effective exemption and for the
expected effective tax rate. We find that the uncertainty effect is most pronounced
for moderate negative and positive growth rates. Furthermore, higher uncertainty
reduces the value of the effective tax exemption. Also, we find that the (partially
progressive) German inheritance tax function by trend promotes standard exemption.
The results enable tax planners to make an optimal choice between standard or
full exemption and allow for calculating the expected tax burden.
author:
- first_name: Markus
full_name: Diller, Markus
last_name: Diller
- first_name: Thomas
full_name: Späth, Thomas
last_name: Späth
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
citation:
ama: 'Diller M, Späth T, Lorenz J. Inheritance Tax Planning with Uncertain Future
Payroll Expenses: An Analytical Solution to the Optimal Choice between Full and
Standard Exemption. Journal of Business Economics. 2019;89(5):599-626.'
apa: 'Diller, M., Späth, T., & Lorenz, J. (2019). Inheritance Tax Planning with
Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal Choice
between Full and Standard Exemption. Journal of Business Economics, 89(5),
599–626.'
bibtex: '@article{Diller_Späth_Lorenz_2019, title={Inheritance Tax Planning with
Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal Choice
between Full and Standard Exemption}, volume={89}, number={5}, journal={Journal
of Business Economics}, author={Diller, Markus and Späth, Thomas and Lorenz, Johannes},
year={2019}, pages={599–626} }'
chicago: 'Diller, Markus, Thomas Späth, and Johannes Lorenz. “Inheritance Tax Planning
with Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal
Choice between Full and Standard Exemption.” Journal of Business Economics
89, no. 5 (2019): 599–626.'
ieee: 'M. Diller, T. Späth, and J. Lorenz, “Inheritance Tax Planning with Uncertain
Future Payroll Expenses: An Analytical Solution to the Optimal Choice between
Full and Standard Exemption,” Journal of Business Economics, vol. 89, no.
5, pp. 599–626, 2019.'
mla: 'Diller, Markus, et al. “Inheritance Tax Planning with Uncertain Future Payroll
Expenses: An Analytical Solution to the Optimal Choice between Full and Standard
Exemption.” Journal of Business Economics, vol. 89, no. 5, 2019, pp. 599–626.'
short: M. Diller, T. Späth, J. Lorenz, Journal of Business Economics 89 (2019) 599–626.
date_created: 2021-03-09T09:57:12Z
date_updated: 2026-04-09T08:55:33Z
department:
- _id: '187'
intvolume: ' 89'
issue: '5'
language:
- iso: eng
main_file_link:
- url: https://link.springer.com/article/10.1007/s11573-019-00929-2
page: 599-626
publication: Journal of Business Economics
quality_controlled: '1'
status: public
title: 'Inheritance Tax Planning with Uncertain Future Payroll Expenses: An Analytical
Solution to the Optimal Choice between Full and Standard Exemption'
type: journal_article
user_id: '96670'
volume: 89
year: '2019'
...
---
_id: '21424'
abstract:
- lang: eng
text: 'There are two ways for taxpayers to avoid paying taxes: legal tax optimization
and illegal tax evasion. The government reacts by altering the law, and by conducting
audits, respectively. These phenomena are modeled as a strategic interaction between
all taxpayers: the more taxpayers optimize, the lower the optimization result
as a consequence of the government tightening the tax law. The more taxpayers
evade, the higher the risk of detection because of the tax agencies increasing
the audit probability. It emerges that, in equilibrium, the population shares
of optimizers and evaders are not interdependent; rather, they both increase to
the detriment of the share of non-optimizing taxpayers. If the government reacts
to changed optimization behavior with too large a delay, an equilibrium tax law
cannot be reached. Tax codes should be updated rapidly in order to avoid a permanent
change of the tax law, which is costly both for the legislator and the taxpayers
facing legal uncertainty.'
author:
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
citation:
ama: Lorenz J. Population Dynamics of Tax Avoidance with Crowding Effects. Journal
of Evolutionary Economics. 2019;29:581-609. doi:10.1007/s00191-018-0572-6
apa: Lorenz, J. (2019). Population Dynamics of Tax Avoidance with Crowding Effects.
Journal of Evolutionary Economics, 29, 581–609. https://doi.org/10.1007/s00191-018-0572-6
bibtex: '@article{Lorenz_2019, title={Population Dynamics of Tax Avoidance with
Crowding Effects}, volume={29}, DOI={10.1007/s00191-018-0572-6},
journal={Journal of Evolutionary Economics}, author={Lorenz, Johannes}, year={2019},
pages={581–609} }'
chicago: 'Lorenz, Johannes. “Population Dynamics of Tax Avoidance with Crowding
Effects.” Journal of Evolutionary Economics 29 (2019): 581–609. https://doi.org/10.1007/s00191-018-0572-6.'
ieee: 'J. Lorenz, “Population Dynamics of Tax Avoidance with Crowding Effects,”
Journal of Evolutionary Economics, vol. 29, pp. 581–609, 2019, doi: 10.1007/s00191-018-0572-6.'
mla: Lorenz, Johannes. “Population Dynamics of Tax Avoidance with Crowding Effects.”
Journal of Evolutionary Economics, vol. 29, 2019, pp. 581–609, doi:10.1007/s00191-018-0572-6.
short: J. Lorenz, Journal of Evolutionary Economics 29 (2019) 581–609.
date_created: 2021-03-09T09:44:25Z
date_updated: 2026-04-09T08:55:10Z
department:
- _id: '187'
doi: 10.1007/s00191-018-0572-6
intvolume: ' 29'
language:
- iso: eng
main_file_link:
- url: https://link.springer.com/article/10.1007/s00191-018-0572-6
page: 581-609
publication: Journal of Evolutionary Economics
quality_controlled: '1'
status: public
title: Population Dynamics of Tax Avoidance with Crowding Effects
type: journal_article
user_id: '96670'
volume: 29
year: '2019'
...
---
_id: '14905'
abstract:
- lang: eng
text: 'A key premise underlying most of the economic literature is that rational
decision-makers will choose dominant strategies over dominated alternatives. However,
prior literature in various disciplines including business, psychology, and economics
document a series of phenomena associated with violations of the dominance principle
in decision-making. In this comprehensive review, we discuss conditions under
which people violate the dominance principle in decision-making. When presenting
violations of dominance in empirical and experimental studies, we differentiate
between absolute, statewise, and stochastic (first- and second-order) violations
of dominance. Furthermore, we categorize the literature by the leading causes
for dominance violations: framing, reference points, certainty effects, bounded
rationality, and emotional responses.'
author:
- first_name: Thomas
full_name: Kourouxous, Thomas
id: '66936'
last_name: Kourouxous
- first_name: Thomas
full_name: Bauer, Thomas
last_name: Bauer
citation:
ama: Kourouxous T, Bauer T. Violations of Dominance in Decision-Making. Business
Research. 2019;12(1):209-239. doi:10.1007/s40685-019-0093-7
apa: Kourouxous, T., & Bauer, T. (2019). Violations of Dominance in Decision-Making.
Business Research, 12(1), 209–239. https://doi.org/10.1007/s40685-019-0093-7
bibtex: '@article{Kourouxous_Bauer_2019, title={Violations of Dominance in Decision-Making},
volume={12}, DOI={10.1007/s40685-019-0093-7},
number={1}, journal={Business Research}, author={Kourouxous, Thomas and Bauer,
Thomas}, year={2019}, pages={209–239} }'
chicago: 'Kourouxous, Thomas, and Thomas Bauer. “Violations of Dominance in Decision-Making.”
Business Research 12, no. 1 (2019): 209–39. https://doi.org/10.1007/s40685-019-0093-7.'
ieee: 'T. Kourouxous and T. Bauer, “Violations of Dominance in Decision-Making,”
Business Research, vol. 12, no. 1, pp. 209–239, 2019, doi: 10.1007/s40685-019-0093-7.'
mla: Kourouxous, Thomas, and Thomas Bauer. “Violations of Dominance in Decision-Making.”
Business Research, vol. 12, no. 1, 2019, pp. 209–39, doi:10.1007/s40685-019-0093-7.
short: T. Kourouxous, T. Bauer, Business Research 12 (2019) 209–239.
date_created: 2019-11-13T08:27:11Z
date_updated: 2026-04-09T08:56:23Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s40685-019-0093-7
intvolume: ' 12'
issue: '1'
language:
- iso: eng
main_file_link:
- url: https://link.springer.com/article/10.1007/s40685-019-0093-7
page: 209-239
publication: Business Research
publication_identifier:
issn:
- 2198-3402
- 2198-2627
publication_status: published
quality_controlled: '1'
status: public
title: Violations of Dominance in Decision-Making
type: journal_article
user_id: '96670'
volume: 12
year: '2019'
...
---
_id: '14910'
author:
- first_name: Alicja
full_name: Majdanska, Alicja
last_name: Majdanska
- first_name: Yuchen
full_name: Wu, Yuchen
last_name: Wu
citation:
ama: Majdanska A, Wu Y. Using Impact Evaluation to Examine Domestic and International
Cooperative Compliance Programs. Tax Notes International. 2019;93(10):1045-1065.
apa: Majdanska, A., & Wu, Y. (2019). Using Impact Evaluation to Examine Domestic
and International Cooperative Compliance Programs. Tax Notes International,
93(10), 1045–1065.
bibtex: '@article{Majdanska_Wu_2019, title={Using Impact Evaluation to Examine Domestic
and International Cooperative Compliance Programs}, volume={93}, number={10},
journal={Tax Notes International}, author={Majdanska, Alicja and Wu, Yuchen},
year={2019}, pages={1045–1065} }'
chicago: 'Majdanska, Alicja, and Yuchen Wu. “Using Impact Evaluation to Examine
Domestic and International Cooperative Compliance Programs.” Tax Notes International
93, no. 10 (2019): 1045–65.'
ieee: A. Majdanska and Y. Wu, “Using Impact Evaluation to Examine Domestic and International
Cooperative Compliance Programs,” Tax Notes International, vol. 93, no.
10, pp. 1045–1065, 2019.
mla: Majdanska, Alicja, and Yuchen Wu. “Using Impact Evaluation to Examine Domestic
and International Cooperative Compliance Programs.” Tax Notes International,
vol. 93, no. 10, 2019, pp. 1045–65.
short: A. Majdanska, Y. Wu, Tax Notes International 93 (2019) 1045–1065.
date_created: 2019-11-13T08:37:26Z
date_updated: 2026-04-09T08:55:46Z
department:
- _id: '187'
intvolume: ' 93'
issue: '10'
language:
- iso: eng
page: 1045-1065
publication: Tax Notes International
publication_status: published
quality_controlled: '1'
status: public
title: Using Impact Evaluation to Examine Domestic and International Cooperative Compliance
Programs
type: journal_article
user_id: '96670'
volume: 93
year: '2019'
...
---
_id: '3902'
abstract:
- lang: eng
text: All over the world, firms and governments are increasingly concerned about
the rise in tax complexity. To manage it and develop effective simplification
measures, detailed information on the current drivers of complexity is required.
However, research on this topic is scarce. This is surprising as the latest developments-for
example, those triggered by the BEPS project-have given rise to the conjecture
that complexity drivers may have changed, thus questioning the findings of prior
studies. In this article, we shed light on this issue and provide a global picture
of the current drivers of tax complexity that multinational corporations face
based on a survey of 221 highly experienced tax consultants from 108 countries.
Our results show that prior complexity drivers of the tax code are still important,
with details and changes of tax regulations being the two most important complexity
drivers. We also find evidence for new important complexity drivers emerging from
different areas of the tax framework, such as inconsistent decisions among tax
officers (tax audits) or retroactively applied tax law amendments (tax enactment).
Based on the tax consultants' responses, we develop a concept of tax complexity
that is characterized by two pillars, tax code and tax framework complexity and
illustrates the various aspects that should be considered when assessing the complexity
of a country's tax system.
article_type: original
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. What are the Drivers of Tax Complexity
for MNCs? Global Evidence. Intertax. 2018;46(8/9):654-675.
apa: Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2018). What are
the Drivers of Tax Complexity for MNCs? Global Evidence. Intertax, 46(8/9),
654–675.
bibtex: '@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2018, title={What are the Drivers
of Tax Complexity for MNCs? Global Evidence}, volume={46}, number={8/9}, journal={Intertax},
publisher={Kluwer Law International}, author={Hoppe, Thomas and Schanz, Deborah
and Sturm, Susann and Sureth-Sloane, Caren}, year={2018}, pages={654–675} }'
chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane.
“What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” Intertax
46, no. 8/9 (2018): 654–75.'
ieee: T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “What are the Drivers
of Tax Complexity for MNCs? Global Evidence,” Intertax, vol. 46, no. 8/9,
pp. 654–675, 2018.
mla: Hoppe, Thomas, et al. “What Are the Drivers of Tax Complexity for MNCs? Global
Evidence.” Intertax, vol. 46, no. 8/9, Kluwer Law International, 2018,
pp. 654–75.
short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Intertax 46 (2018) 654–675.
date_created: 2018-08-13T11:38:40Z
date_updated: 2022-01-06T06:59:54Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
file:
- access_level: closed
content_type: application/pdf
creator: hoppet
date_created: 2019-03-02T12:25:33Z
date_updated: 2019-03-02T12:25:33Z
file_id: '8182'
file_name: Hoppe et al. 2018.pdf
file_size: 4660077
relation: main_file
success: 1
file_date_updated: 2019-03-02T12:25:33Z
has_accepted_license: '1'
intvolume: ' 46'
issue: 8/9
language:
- iso: eng
page: 654-675
project:
- _id: '37'
grant_number: P01
name: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen
publication: Intertax
publication_identifier:
issn:
- "\t0165-2826"
publication_status: published
publisher: Kluwer Law International
quality_controlled: '1'
status: public
title: What are the Drivers of Tax Complexity for MNCs? Global Evidence
type: journal_article
user_id: '68607'
volume: 46
year: '2018'
...
---
_id: '5007'
abstract:
- lang: eng
text: This study analyzes the relation between accounting conservatism, future tax
rate cuts and countries’ level of book-tax conformity. Firms have an incentive
to increase conservatism in financial reporting when a tax rate cut is imminent
to shift taxable income into the lower taxed future. Using a panel of firms across
18 countries from 1995 to 2010 I find that conditional conservatism is positively
and significantly associated with future tax rate cuts when book-tax conformity
is high. This effect is particularly pronounced for firms that concentrate the majority
of their operations in the country in which the tax rate is cut. In contrast,
there is no significant relation between future tax rate cuts and unconditional
conservatism.
author:
- first_name: Tobias
full_name: Bornemann, Tobias
last_name: Bornemann
citation:
ama: Bornemann T. Tax Avoidance and Accounting Conservatism. Vol No. 2018-04.;
2018.
apa: Bornemann, T. (2018). Tax Avoidance and Accounting Conservatism (Vol.
No. 2018-04).
bibtex: '@book{Bornemann_2018, series={WU International Taxation Research Paper
Series}, title={Tax Avoidance and Accounting Conservatism}, volume={No. 2018-04},
author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation
Research Paper Series} }'
chicago: Bornemann, Tobias. Tax Avoidance and Accounting Conservatism. Vol.
No. 2018-04. WU International Taxation Research Paper Series, 2018.
ieee: T. Bornemann, Tax Avoidance and Accounting Conservatism, vol. No. 2018-04.
2018.
mla: Bornemann, Tobias. Tax Avoidance and Accounting Conservatism. Vol. No.
2018-04, 2018.
short: T. Bornemann, Tax Avoidance and Accounting Conservatism, 2018.
date_created: 2018-10-30T12:14:40Z
date_updated: 2022-01-06T07:01:34Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3114054_code1908122.pdf?abstractid=3114054&mirid=1
oa: '1'
series_title: WU International Taxation Research Paper Series
status: public
title: Tax Avoidance and Accounting Conservatism
type: working_paper
user_id: '68607'
volume: No. 2018-04
year: '2018'
...
---
_id: '5008'
abstract:
- lang: eng
text: 'This study analyzes the impact of transfer pricing on multinational enterprises’
R&D investment decisions. Specifically, I examine the effects of two commonly used
contract designs to exchange and develop intangible assets across group affiliates:
licensing and cost sharing agreements. Whilst serving as a tool to allocate taxable
income between group affiliates, the economic implications of licensing and cost
sharing agreements differ. Whereas licensing agreements provide for a sharing rule
on the intangible’s profits, cost sharing agreements on the other hand provide
a sharing rule on R&D development costs. This difference matters when firms simultaneously
use internal transfer prices to allocate taxable income and provide local management
with sufficient investment incentives. Using a multiple-agent, moral hazard investment
framework I model a multinational firm with comparable group affiliates in two countries
that delegates the R&D investment decision to a local risk and effort averse affiliate
manager. The results suggest that the optimal contract not only depends on available
tax benefits, but also on R&D investment and manager specific characteristics. A
licensing agreement provides management with larger incentives to invest in R&D
mitigating agency concerns associated with R&D. On the other hand, using a cost
sharing agreement the firm can cater different risk preferences among managers potentially
increasing investment. The arm’s length principle however may distort an efficient
allocation of R&D costs when using a cost sharing agreement.'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
last_name: Bornemann
citation:
ama: Bornemann T. Do Transfer Pricing Rules Distort R&D Investment Decisions?
Vol No. 2018-02.; 2018.
apa: Bornemann, T. (2018). Do Transfer Pricing Rules Distort R&D Investment
Decisions? (Vol. No. 2018-02).
bibtex: '@book{Bornemann_2018, series={WU International Taxation Research Paper
Series}, title={Do Transfer Pricing Rules Distort R&D Investment Decisions?},
volume={No. 2018-02}, author={Bornemann, Tobias}, year={2018}, collection={WU
International Taxation Research Paper Series} }'
chicago: Bornemann, Tobias. Do Transfer Pricing Rules Distort R&D Investment
Decisions? Vol. No. 2018-02. WU International Taxation Research Paper Series,
2018.
ieee: T. Bornemann, Do Transfer Pricing Rules Distort R&D Investment Decisions?,
vol. No. 2018-02. 2018.
mla: Bornemann, Tobias. Do Transfer Pricing Rules Distort R&D Investment
Decisions? Vol. No. 2018-02, 2018.
short: T. Bornemann, Do Transfer Pricing Rules Distort R&D Investment Decisions?,
2018.
date_created: 2018-10-30T12:16:19Z
date_updated: 2022-01-06T07:01:34Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3114071
series_title: WU International Taxation Research Paper Series
status: public
title: Do Transfer Pricing Rules Distort R&D Investment Decisions?
type: working_paper
user_id: '68607'
volume: No. 2018-02
year: '2018'
...
---
_id: '62742'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
- first_name: Matthias
full_name: Petutschnig, Matthias
last_name: Petutschnig
citation:
ama: 'Bornemann T, Petutschnig M. Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel.
In: Eberhartinger E, ed. Handbuch Der Österreichischen Steuerlehre, Band IV:
Investition, Finanzierung Und Steuern. 3rd ed. ; 2018:122-134.'
apa: 'Bornemann, T., & Petutschnig, M. (2018). Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel.
In E. Eberhartinger (Ed.), Handbuch der österreichischen Steuerlehre, Band
IV: Investition, Finanzierung und Steuern (3rd ed., pp. 122–134).'
bibtex: '@inbook{Bornemann_Petutschnig_2018, edition={3}, title={Vorteilhaftigkeitsvergleich
Eigen-/Fremdmittel}, booktitle={Handbuch der österreichischen Steuerlehre, Band
IV: Investition, Finanzierung und Steuern}, author={Bornemann, Tobias and Petutschnig,
Matthias}, editor={Eberhartinger, Eva}, year={2018}, pages={122–134} }'
chicago: 'Bornemann, Tobias, and Matthias Petutschnig. “Vorteilhaftigkeitsvergleich
Eigen-/Fremdmittel.” In Handbuch Der Österreichischen Steuerlehre, Band IV:
Investition, Finanzierung Und Steuern, edited by Eva Eberhartinger, 3rd ed.,
122–34, 2018.'
ieee: 'T. Bornemann and M. Petutschnig, “Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel,”
in Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung
und Steuern, 3rd ed., E. Eberhartinger, Ed. 2018, pp. 122–134.'
mla: 'Bornemann, Tobias, and Matthias Petutschnig. “Vorteilhaftigkeitsvergleich
Eigen-/Fremdmittel.” Handbuch Der Österreichischen Steuerlehre, Band IV: Investition,
Finanzierung Und Steuern, edited by Eva Eberhartinger, 3rd ed., 2018, pp.
122–34.'
short: 'T. Bornemann, M. Petutschnig, in: E. Eberhartinger (Ed.), Handbuch Der Österreichischen
Steuerlehre, Band IV: Investition, Finanzierung Und Steuern, 3rd ed., 2018, pp.
122–134.'
date_created: 2025-12-02T09:09:10Z
date_updated: 2025-12-02T09:09:29Z
department:
- _id: '187'
edition: '3'
editor:
- first_name: Eva
full_name: Eberhartinger, Eva
last_name: Eberhartinger
language:
- iso: eng
page: 122-134
publication: 'Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung
und Steuern'
status: public
title: Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel
type: book_chapter
user_id: '96670'
year: '2018'
...
---
_id: '62740'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
citation:
ama: Bornemann T. Do Transfer Pricing Rules Distort R&D Investment Decisions?
Vol 2018-02.; 2018. doi:10.2139/ssrn.3114071
apa: Bornemann, T. (2018). Do Transfer Pricing Rules distort R&D Investment
Decisions? (Vols. 2018–02). https://doi.org/10.2139/ssrn.3114071
bibtex: '@book{Bornemann_2018, series={WU International Taxation Research Paper},
title={Do Transfer Pricing Rules distort R&D Investment Decisions?}, volume={2018–02},
DOI={10.2139/ssrn.3114071},
author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation
Research Paper} }'
chicago: Bornemann, Tobias. Do Transfer Pricing Rules Distort R&D Investment
Decisions? Vol. 2018–02. WU International Taxation Research Paper, 2018.
https://doi.org/10.2139/ssrn.3114071.
ieee: T. Bornemann, Do Transfer Pricing Rules distort R&D Investment Decisions?,
vol. 2018–02. 2018.
mla: Bornemann, Tobias. Do Transfer Pricing Rules Distort R&D Investment
Decisions? 2018, doi:10.2139/ssrn.3114071.
short: T. Bornemann, Do Transfer Pricing Rules Distort R&D Investment Decisions?,
2018.
date_created: 2025-12-02T08:54:52Z
date_updated: 2025-12-02T08:54:59Z
department:
- _id: '187'
doi: 10.2139/ssrn.3114071
language:
- iso: eng
series_title: WU International Taxation Research Paper
status: public
title: Do Transfer Pricing Rules distort R&D Investment Decisions?
type: working_paper
user_id: '96670'
volume: 2018-02
year: '2018'
...