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However, we also show that the interaction of female drivers and their attitude towards pets has a significantly negative effect on average ratings.</jats:p>","lang":"eng"}],"date_created":"2021-02-26T13:15:09Z","type":"journal_article","department":[{"_id":"183"}],"year":"2020","title":"Behind the Review Curtain: Decomposition of Online Consumer Ratings in Peer-to-Peer Markets","author":[{"first_name":"Daniel","last_name":"Kaimann","full_name":"Kaimann, Daniel","id":"18949"}],"publication_identifier":{"issn":["2071-1050"]},"date_updated":"2022-01-06T06:54:52Z","publication_status":"published","intvolume":"        12","article_number":"6185","language":[{"iso":"eng"}],"doi":"10.3390/su12156185","citation":{"chicago":"Kaimann, Daniel. “Behind the Review Curtain: Decomposition of Online Consumer Ratings in Peer-to-Peer Markets.” <i>Sustainability</i> 12, no. 15 (2020). <a href=\"https://doi.org/10.3390/su12156185\">https://doi.org/10.3390/su12156185</a>.","short":"D. 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The Effects of Virtual Reality Affordances and Constraints on Negative Group Effects during Brainstorming Sessions. In <i>Proceedings of the 15. Internationaler Kongress Für Wirtschaftsinformatik</i>. Potsdam, Germany.","ieee":"J. Fromm, M. Mirbabaie, and S. Stieglitz, “The Effects of Virtual Reality Affordances and Constraints on Negative Group Effects during Brainstorming Sessions,” in <i>Proceedings of the 15. Internationaler Kongress Für Wirtschaftsinformatik</i>, 2020.","chicago":"Fromm, J., Milad Mirbabaie, and S. Stieglitz. “The Effects of Virtual Reality Affordances and Constraints on Negative Group Effects during Brainstorming Sessions.” In <i>Proceedings of the 15. Internationaler Kongress Für Wirtschaftsinformatik</i>. Potsdam, Germany, 2020.","short":"J. Fromm, M. Mirbabaie, S. Stieglitz, in: Proceedings of the 15. Internationaler Kongress Für Wirtschaftsinformatik, Potsdam, Germany, 2020."},"extern":"1","place":"Potsdam, Germany","date_created":"2021-03-01T08:12:10Z","type":"conference","department":[{"_id":"646"}]},{"user_id":"88831","_id":"21322","language":[{"iso":"eng"}],"publication_status":"published","date_updated":"2022-01-06T06:54:54Z","title":"The Role of Social Media during Social Movements – Observations from the #metoo Debate on Twitter","year":"2020","status":"public","author":[{"first_name":"F.","last_name":"Brünker","full_name":"Brünker, F."},{"last_name":"Wischnewski","first_name":"M.","full_name":"Wischnewski, M."},{"first_name":"Milad","last_name":"Mirbabaie","full_name":"Mirbabaie, Milad","id":"88691"},{"last_name":"Meinert","first_name":"J.","full_name":"Meinert, J."}],"type":"conference","department":[{"_id":"646"}],"date_created":"2021-03-01T08:15:09Z","extern":"1","publication":"Proceedings of the 51nd Hawaii International Conference on System Sciences","citation":{"mla":"Brünker, F., et al. “The Role of Social Media during Social Movements – Observations from the #metoo Debate on Twitter.” <i>Proceedings of the 51nd Hawaii International Conference on System Sciences</i>, 2020.","bibtex":"@inproceedings{Brünker_Wischnewski_Mirbabaie_Meinert_2020, title={The Role of Social Media during Social Movements – Observations from the #metoo Debate on Twitter}, booktitle={Proceedings of the 51nd Hawaii International Conference on System Sciences}, author={Brünker, F. and Wischnewski, M. and Mirbabaie, Milad and Meinert, J.}, year={2020} }","ama":"Brünker F, Wischnewski M, Mirbabaie M, Meinert J. The Role of Social Media during Social Movements – Observations from the #metoo Debate on Twitter. In: <i>Proceedings of the 51nd Hawaii International Conference on System Sciences</i>. ; 2020.","ieee":"F. Brünker, M. Wischnewski, M. Mirbabaie, and J. Meinert, “The Role of Social Media during Social Movements – Observations from the #metoo Debate on Twitter,” in <i>Proceedings of the 51nd Hawaii International Conference on System Sciences</i>, 2020.","apa":"Brünker, F., Wischnewski, M., Mirbabaie, M., &#38; Meinert, J. (2020). The Role of Social Media during Social Movements – Observations from the #metoo Debate on Twitter. In <i>Proceedings of the 51nd Hawaii International Conference on System Sciences</i>.","chicago":"Brünker, F., M. Wischnewski, Milad Mirbabaie, and J. Meinert. “The Role of Social Media during Social Movements – Observations from the #metoo Debate on Twitter.” In <i>Proceedings of the 51nd Hawaii International Conference on System Sciences</i>, 2020.","short":"F. Brünker, M. Wischnewski, M. Mirbabaie, J. Meinert, in: Proceedings of the 51nd Hawaii International Conference on System Sciences, 2020."}},{"volume":18,"user_id":"68607","_id":"21403","language":[{"iso":"ger"}],"main_file_link":[{"url":"https://research.owlit.de/document/f8b7cc3d-e39d-32e9-887f-0e79b55578cd"}],"page":"98-104","intvolume":"        18","date_updated":"2022-01-06T06:54:59Z","author":[{"full_name":"Binder, Sebastian","last_name":"Binder","first_name":"Sebastian"},{"full_name":"Lorenz, Johannes","first_name":"Johannes","last_name":"Lorenz"}],"year":"2020","status":"public","title":"Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung","department":[{"_id":"187"}],"type":"journal_article","date_created":"2021-03-09T07:51:04Z","abstract":[{"text":"Es werden die Anwendungsvoraussetzungen des § 6a GrEStG unter Berücksichtigung der jüngsten BFH-Rspr. dargestellt und ein tabellarischer Überblick über die einzelnen Entscheidungen gegeben. Ausgehend von den Urteilsfällen wird auf die grunderwerbsteuerliche Behandlung von verschiedenen Umwandlungen eingegangen. In einem Ausblick wird der Bezug zum aktuellen Gesetzgebungsverfahren zur Reform der GrESt hergestellt.","lang":"ger"}],"citation":{"chicago":"Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” <i>Der Konzern</i> 18, no. 3 (2020): 98–104.","short":"S. Binder, J. Lorenz, Der Konzern 18 (2020) 98–104.","ieee":"S. Binder and J. Lorenz, “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung,” <i>Der Konzern</i>, vol. 18, no. 3, pp. 98–104, 2020.","apa":"Binder, S., &#38; Lorenz, J. (2020). Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung. <i>Der Konzern</i>, <i>18</i>(3), 98–104.","bibtex":"@article{Binder_Lorenz_2020, title={Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung}, volume={18}, number={3}, journal={Der Konzern}, author={Binder, Sebastian and Lorenz, Johannes}, year={2020}, pages={98–104} }","ama":"Binder S, Lorenz J. Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung. <i>Der Konzern</i>. 2020;18(3):98-104.","mla":"Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” <i>Der Konzern</i>, vol. 18, no. 3, 2020, pp. 98–104."},"issue":"3","publication":"Der Konzern"},{"abstract":[{"text":"Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 127 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers’ tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences.","lang":"eng"}],"citation":{"ama":"Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>. Vol No. 39.; 2020.","bibtex":"@book{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Tax Misperception and Its Effects on Decision Making - a Literature Review}, volume={No. 39}, author={Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","mla":"Blaufus, Kay, et al. <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>. Vol. No. 39, 2020.","chicago":"Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>. Vol. No. 39. TRR 266 Accounting for Transparency Working Paper Series, 2020.","short":"K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception and Its Effects on Decision Making - a Literature Review, 2020.","apa":"Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i> (Vol. No. 39).","ieee":"K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>, vol. No. 39. 2020."},"type":"working_paper","oa":"1","department":[{"_id":"187"}],"date_created":"2021-03-09T08:12:49Z","date_updated":"2022-01-06T06:54:59Z","year":"2020","title":"Tax Misperception and Its Effects on Decision Making - a Literature Review","status":"public","author":[{"full_name":"Blaufus, Kay","last_name":"Blaufus","first_name":"Kay"},{"full_name":"Chirvi, Malte","last_name":"Chirvi","first_name":"Malte"},{"full_name":"Huber, Hans-Peter","last_name":"Huber","first_name":"Hans-Peter"},{"last_name":"Maiterth","first_name":"Ralf","full_name":"Maiterth, Ralf"},{"id":"530","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"user_id":"21222","volume":"No. 39","main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3697982"}],"_id":"21406","series_title":"TRR 266 Accounting for Transparency Working Paper Series","language":[{"iso":"eng"}]},{"title":"Tax Avoidance and Social Control","year":"2020","status":"public","publication_identifier":{"isbn":["978-3-030-48439-2"]},"author":[{"last_name":"Diller","first_name":"Markus","full_name":"Diller, Markus"},{"full_name":"Lorenz, Johannes","first_name":"Johannes","last_name":"Lorenz"},{"full_name":"Meier, David","last_name":"Meier","first_name":"David"}],"date_updated":"2022-01-06T06:54:59Z","page":"633-639","language":[{"iso":"eng"}],"_id":"21408","publisher":"Springer","user_id":"68607","doi":"10.1007/978-3-030-48439-2_77","editor":[{"last_name":"Neufeld","first_name":"Janis S.","full_name":"Neufeld, Janis S."},{"first_name":"Udo","last_name":"Buscher","full_name":"Buscher, Udo"},{"first_name":"Rainer","last_name":"Lasch","full_name":"Lasch, Rainer"},{"full_name":"Möst, Dominik","last_name":"Möst","first_name":"Dominik"},{"last_name":"Schönberger","first_name":"Jörn","full_name":"Schönberger, Jörn"}],"publication":" Operations Research Proceedings 2019","citation":{"short":"M. Diller, J. Lorenz, D. Meier, in: J.S. Neufeld, U. Buscher, R. Lasch, D. Möst, J. Schönberger (Eds.),  Operations Research Proceedings 2019, Springer, 2020, pp. 633–639.","chicago":"Diller, Markus, Johannes Lorenz, and David Meier. “Tax Avoidance and Social Control.” In <i> Operations Research Proceedings 2019</i>, edited by Janis S. Neufeld, Udo Buscher, Rainer Lasch, Dominik Möst, and Jörn Schönberger, 633–39. Springer, 2020. <a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">https://doi.org/10.1007/978-3-030-48439-2_77</a>.","ieee":"M. Diller, J. Lorenz, and D. Meier, “Tax Avoidance and Social Control,” in <i> Operations Research Proceedings 2019</i>, J. S. Neufeld, U. Buscher, R. Lasch, D. Möst, and J. Schönberger, Eds. Springer, 2020, pp. 633–639.","apa":"Diller, M., Lorenz, J., &#38; Meier, D. (2020). Tax Avoidance and Social Control. In J. S. Neufeld, U. Buscher, R. Lasch, D. Möst, &#38; J. Schönberger (Eds.), <i> Operations Research Proceedings 2019</i> (pp. 633–639). Springer. <a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">https://doi.org/10.1007/978-3-030-48439-2_77</a>","bibtex":"@inbook{Diller_Lorenz_Meier_2020, title={Tax Avoidance and Social Control}, DOI={<a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">10.1007/978-3-030-48439-2_77</a>}, booktitle={ Operations Research Proceedings 2019}, publisher={Springer}, author={Diller, Markus and Lorenz, Johannes and Meier, David}, editor={Neufeld, Janis S. and Buscher, Udo and Lasch, Rainer and Möst, Dominik and Schönberger, JörnEditors}, year={2020}, pages={633–639} }","ama":"Diller M, Lorenz J, Meier D. Tax Avoidance and Social Control. In: Neufeld JS, Buscher U, Lasch R, Möst D, Schönberger J, eds. <i> Operations Research Proceedings 2019</i>. Springer; 2020:633-639. doi:<a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">10.1007/978-3-030-48439-2_77</a>","mla":"Diller, Markus, et al. “Tax Avoidance and Social Control.” <i> Operations Research Proceedings 2019</i>, edited by Janis S. Neufeld et al., Springer, 2020, pp. 633–39, doi:<a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">10.1007/978-3-030-48439-2_77</a>."},"abstract":[{"lang":"eng","text":"This study presents a model in which heterogenous, risk-averse agents can use either (legal) tax optimisation or (illegal) tax evasion to reduce their tax burden and thus increase their utility. In addition to introducing individual variables like risk aversion or income, we allow agents to observe the behaviour of their neighbours. Depending on the behaviour of their peer group’s members, the agents’ utilities may increase or decrease, respectively. Simulation results show that taxpayers favour illegal evasion over legal optimisation in most cases. We find that interactions between taxpayers and their social networks have a deep impact on aggregate behaviour. Parameter changes such as increasing audit rates affect the results, often being intensified by social interactions. The effect of such changes varies depending on whether or not a fraction of agents is considered inherently honest."}],"date_created":"2021-03-09T08:26:38Z","type":"book_chapter","department":[{"_id":"187"}]},{"author":[{"full_name":"Eberhartinger, Eva","first_name":"Eva","last_name":"Eberhartinger"},{"full_name":"Speitmann, Raffael","last_name":"Speitmann","first_name":"Raffael"},{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane"}],"title":"How Does Trust Affect Concessionary Behavior in Tax Bargaining?","year":"2020","status":"public","date_updated":"2022-01-06T06:54:59Z","language":[{"iso":"eng"}],"_id":"21410","series_title":"TRR 266 Accounting for Transparency Working Paper Series","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3723499","open_access":"1"}],"volume":"No. 41","user_id":"68607","citation":{"apa":"Eberhartinger, E., Speitmann, R., &#38; Sureth-Sloane, C. (2020). <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> (Vol. No. 41).","ieee":"E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i>, vol. No. 41. 2020.","short":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, 2020.","chicago":"Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol. No. 41. TRR 266 Accounting for Transparency Working Paper Series, 2020.","mla":"Eberhartinger, Eva, et al. <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol. No. 41, 2020.","ama":"Eberhartinger E, Speitmann R, Sureth-Sloane C. <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol No. 41.; 2020.","bibtex":"@book{Eberhartinger_Speitmann_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={How Does Trust Affect Concessionary Behavior in Tax Bargaining?}, volume={No. 41}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }"},"abstract":[{"text":"We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in pairwise trust settings, we find evidence that both kinds of trust affect the bargaining behavior, albeit in different ways. While trust in government increases taxpayers’ tax offers, interpersonal trust may lead to more concessionary behavior of tax auditors moderated by trust in government. Our findings help tax authorities to shape programs to enhance compliance in an atmosphere of trust.","lang":"eng"}],"date_created":"2021-03-09T08:36:17Z","oa":"1","department":[{"_id":"187"}],"type":"working_paper"},{"citation":{"apa":"Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2020). <i>When Do Firms Highlight Their Effective Tax Rate?</i> (Vol. No. 37).","ieee":"V. Flagmeier, J. Müller, and C. Sureth-Sloane, <i>When Do Firms Highlight Their Effective Tax Rate?</i>, vol. No. 37. 2020.","short":"V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, 2020.","chicago":"Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol. No. 37. TRR 266 Accounting for Transparency Working Paper Series, 2020.","mla":"Flagmeier, Vanessa, et al. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol. No. 37, 2020.","ama":"Flagmeier V, Müller J, Sureth-Sloane C. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol No. 37.; 2020.","bibtex":"@book{Flagmeier_Müller_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={When Do Firms Highlight Their Effective Tax Rate?}, volume={No. 37}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }"},"abstract":[{"text":"This study examines the visibility of the GAAP effective tax rate (ETR) in firms’ financial statements as a distinct disclosure choice. Applying a game-theory disclosure model for voluntary disclosure strategies of firms to a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders “favourable conditions”, for example in terms of higher expected after-tax cash-flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, decreasing). Additional analyses reveal that this high visibility is characteristic of firm-years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms do not seem to highlight favourable ETRs.","lang":"eng"}],"date_created":"2021-03-09T08:39:42Z","department":[{"_id":"187"}],"oa":"1","type":"working_paper","author":[{"full_name":"Flagmeier, Vanessa","last_name":"Flagmeier","first_name":"Vanessa"},{"id":"1245","first_name":"Jens","last_name":"Müller","full_name":"Müller, Jens"},{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"}],"year":"2020","status":"public","title":"When Do Firms Highlight Their Effective Tax Rate?","date_updated":"2022-01-06T06:54:59Z","_id":"21411","series_title":"TRR 266 Accounting for Transparency Working Paper Series","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3693374"}],"volume":"No. 37","user_id":"68607"},{"_id":"21412","language":[{"iso":"ger"}],"page":"2327-2334","volume":58,"user_id":"68751","author":[{"id":"83380","full_name":"Heile, Vanessa","last_name":"Heile","first_name":"Vanessa"},{"full_name":"Huber, Hans-Peter","first_name":"Hans-Peter","last_name":"Huber"},{"full_name":"Maiterth, Ralf","first_name":"Ralf","last_name":"Maiterth"},{"id":"530","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"status":"public","year":"2020","title":"Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung","intvolume":"        58","date_updated":"2022-01-06T06:54:59Z","date_created":"2021-03-09T08:42:06Z","department":[{"_id":"187"}],"type":"journal_article","citation":{"ama":"Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung. <i>Deutsches Steuerrecht</i>. 2020;58(42):2327-2334.","bibtex":"@article{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung}, volume={58}, number={42}, journal={Deutsches Steuerrecht}, author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020}, pages={2327–2334} }","mla":"Heile, Vanessa, et al. “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.” <i>Deutsches Steuerrecht</i>, vol. 58, no. 42, 2020, pp. 2327–34.","chicago":"Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.” <i>Deutsches Steuerrecht</i> 58, no. 42 (2020): 2327–34.","short":"V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Deutsches Steuerrecht 58 (2020) 2327–2334.","apa":"Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung. <i>Deutsches Steuerrecht</i>, <i>58</i>(42), 2327–2334.","ieee":"V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung,” <i>Deutsches Steuerrecht</i>, vol. 58, no. 42, pp. 2327–2334, 2020."},"issue":"42","publication":"Deutsches Steuerrecht"},{"date_created":"2021-03-09T08:47:55Z","oa":"1","department":[{"_id":"187"}],"type":"report","citation":{"ama":"Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>.; 2020. doi:<a href=\"https://doi.org/10.52569/RUHF6645\">10.52569/RUHF6645</a>","bibtex":"@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise}, DOI={<a href=\"https://doi.org/10.52569/RUHF6645\">10.52569/RUHF6645</a>}, author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020} }","mla":"Heile, Vanessa, et al. <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>. 2020, doi:<a href=\"https://doi.org/10.52569/RUHF6645\">10.52569/RUHF6645</a>.","chicago":"Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>, 2020. <a href=\"https://doi.org/10.52569/RUHF6645\">https://doi.org/10.52569/RUHF6645</a>.","short":"V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020.","apa":"Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). <i>Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise</i>. <a href=\"https://doi.org/10.52569/RUHF6645\">https://doi.org/10.52569/RUHF6645</a>","ieee":"V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise</i>. 2020."},"_id":"21414","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://www.accounting-for-transparency.de/de/blog/umfrage-administrative-belastung-und-steuererleichterungen-in-der-corona-krise/","open_access":"1"}],"doi":"10.52569/RUHF6645","user_id":"68751","author":[{"id":"83380","last_name":"Heile","first_name":"Vanessa","full_name":"Heile, Vanessa"},{"first_name":"Hans-Peter","last_name":"Huber","full_name":"Huber, Hans-Peter"},{"last_name":"Maiterth","first_name":"Ralf","full_name":"Maiterth, Ralf"},{"first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"status":"public","title":"Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise","year":"2020","date_updated":"2022-01-06T06:54:59Z"},{"user_id":"68607","volume":"No. 14","main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526193"}],"language":[{"iso":"eng"}],"_id":"21416","series_title":"TRR 266 Accounting for Transparency Working Paper Series","date_updated":"2022-01-06T06:54:59Z","status":"public","year":"2020","title":"Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average","author":[{"first_name":"Thomas","last_name":"Hoppe","full_name":"Hoppe, Thomas"}],"type":"working_paper","oa":"1","department":[{"_id":"187"}],"date_created":"2021-03-09T08:51:55Z","abstract":[{"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 granular 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.","lang":"eng"}],"citation":{"ama":"Hoppe T. <i>Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average</i>. Vol No. 14.; 2020.","bibtex":"@book{Hoppe_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average}, volume={No. 14}, author={Hoppe, Thomas}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","mla":"Hoppe, Thomas. <i>Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average</i>. Vol. No. 14, 2020.","short":"T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, 2020.","chicago":"Hoppe, Thomas. <i>Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average</i>. Vol. No. 14. TRR 266 Accounting for Transparency Working Paper Series, 2020.","apa":"Hoppe, T. (2020). <i>Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average</i> (Vol. No. 14).","ieee":"T. Hoppe, <i>Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average</i>, vol. No. 14. 2020."}},{"citation":{"mla":"Hoppe, Thomas, et al. <i>2018 Global MNC Tax Complexity Survey</i>. 2020, doi:<a href=\"https://doi.org/10.52569/RPVO1003\">10.52569/RPVO1003</a>.","ama":"Hoppe T, Schanz D, Schipp A, Siegel F, Sturm S, Sureth-Sloane C. <i>2018 Global MNC Tax Complexity Survey</i>.; 2020. doi:<a href=\"https://doi.org/10.52569/RPVO1003\">10.52569/RPVO1003</a>","bibtex":"@book{Hoppe_Schanz_Schipp_Siegel_Sturm_Sureth-Sloane_2020, title={2018 Global MNC Tax Complexity Survey}, DOI={<a href=\"https://doi.org/10.52569/RPVO1003\">10.52569/RPVO1003</a>}, author={Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix and Sturm, Susann and Sureth-Sloane, Caren}, year={2020} }","apa":"Hoppe, T., Schanz, D., Schipp, A., Siegel, F., Sturm, S., &#38; Sureth-Sloane, C. (2020). <i>2018 Global MNC Tax Complexity Survey</i>. <a href=\"https://doi.org/10.52569/RPVO1003\">https://doi.org/10.52569/RPVO1003</a>","ieee":"T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, and C. Sureth-Sloane, <i>2018 Global MNC Tax Complexity Survey</i>. 2020.","chicago":"Hoppe, Thomas, Deborah Schanz, Adrian Schipp, Felix Siegel, Susann Sturm, and Caren Sureth-Sloane. <i>2018 Global MNC Tax Complexity Survey</i>, 2020. <a href=\"https://doi.org/10.52569/RPVO1003\">https://doi.org/10.52569/RPVO1003</a>.","short":"T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey, 2020."},"department":[{"_id":"187"}],"oa":"1","type":"report","date_created":"2021-03-09T08:56:59Z","date_updated":"2022-01-06T06:54:59Z","author":[{"full_name":"Hoppe, Thomas","first_name":"Thomas","last_name":"Hoppe","id":"22671"},{"first_name":"Deborah","last_name":"Schanz","full_name":"Schanz, Deborah"},{"id":"44288","last_name":"Schipp","first_name":"Adrian","full_name":"Schipp, Adrian"},{"first_name":"Felix","last_name":"Siegel","full_name":"Siegel, Felix"},{"last_name":"Sturm","first_name":"Susann","full_name":"Sturm, Susann"},{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"}],"year":"2020","title":"2018 Global MNC Tax Complexity Survey","status":"public","user_id":"68751","doi":"10.52569/RPVO1003","_id":"21417","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://www.taxcomplexity.org/download/2018%20Global%20MNC%20Tax%20Complexity%20Survey%20-%20Executive%20Summary.pdf","open_access":"1"}]},{"date_created":"2021-03-09T08:59:47Z","oa":"1","department":[{"_id":"187"}],"type":"working_paper","citation":{"mla":"Hoppe, Thomas, et al. <i>Measuring Tax Complexity Across Countries: A Survey Study on MNCs</i>. Vol. No. 5, 2020.","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. <i>Measuring Tax Complexity Across Countries: A Survey Study on MNCs</i>. Vol No. 5.; 2020.","bibtex":"@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Measuring Tax Complexity Across Countries: A Survey Study on MNCs}, volume={No. 5}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","apa":"Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2020). <i>Measuring Tax Complexity Across Countries: A Survey Study on MNCs</i> (Vol. No. 5).","ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, <i>Measuring Tax Complexity Across Countries: A Survey Study on MNCs</i>, vol. No. 5. 2020.","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2020.","chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. <i>Measuring Tax Complexity Across Countries: A Survey Study on MNCs</i>. Vol. No. 5. TRR 266 Accounting for Transparency Working Paper Series, 2020."},"abstract":[{"lang":"eng","text":"This paper introduces an index that comprehensively measures the complexity of countries’ corporate income tax systems faced by multinational corporations. It builds on surveys of highly experienced tax consultants of the largest international tax services networks. The index, called the Tax Complexity Index (TCI), is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 countries, we find that tax complexity varies considerably across countries, and tax code and framework complexity also vary within countries. Among others, tax complexity is strongly driven by the complexity of transfer pricing regulations in the tax code and tax audits in the tax framework. When analyzing the associations with other country characteristics, we identify different patterns. For example, with regard to GDP, we find a positive association with tax code complexity and a negative association with tax framework complexity, suggesting that highly economically developed countries tend to have more complex tax codes and less complex frameworks. Overall, our tax complexity measures can serve as valuable proxies in future research and supportive tools for a variety of firm decisions and national and international tax policy discussions."}],"language":[{"iso":"eng"}],"_id":"21418","series_title":"TRR 266 Accounting for Transparency Working Paper Series","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3469663","open_access":"1"}],"volume":"No. 5","user_id":"68607","author":[{"full_name":"Hoppe, Thomas","last_name":"Hoppe","first_name":"Thomas"},{"full_name":"Schanz, Deborah","first_name":"Deborah","last_name":"Schanz"},{"first_name":"Susann","last_name":"Sturm","full_name":"Sturm, Susann"},{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"}],"title":"Measuring Tax Complexity Across Countries: A Survey Study on MNCs","status":"public","year":"2020","date_updated":"2022-01-06T06:54:59Z"}]