---
_id: '21287'
abstract:
- lang: eng
  text: <jats:p>Peer-to-peer markets are especially suitable for the analysis of online
    ratings as they represent two-sided markets that match buyers to sellers and thus
    lead to reduced scope for opportunistic behavior. We decompose the online ratings
    by focusing on the customer’s decision-making process in a leading peer-to-peer
    ridesharing platform. Using data from the leading peer-to-peer ridesharing platform
    BlaBlaCar, we analyze 17,584 users registered between 2004 and 2014 and their
    online ratings focusing on the decomposition of the explicit determinants reflecting
    the variance of online ratings. We find clear evidence to suggest that a driver’s
    attitude towards music, pets, smoking, and conversation has a significantly positive
    influence on his received online ratings. 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>
article_number: '6185'
author:
- first_name: Daniel
  full_name: Kaimann, Daniel
  id: '18949'
  last_name: Kaimann
citation:
  ama: 'Kaimann D. Behind the Review Curtain: Decomposition of Online Consumer Ratings
    in Peer-to-Peer Markets. <i>Sustainability</i>. 2020;12(15). doi:<a href="https://doi.org/10.3390/su12156185">10.3390/su12156185</a>'
  apa: 'Kaimann, D. (2020). Behind the Review Curtain: Decomposition of Online Consumer
    Ratings in Peer-to-Peer Markets. <i>Sustainability</i>, <i>12</i>(15). <a href="https://doi.org/10.3390/su12156185">https://doi.org/10.3390/su12156185</a>'
  bibtex: '@article{Kaimann_2020, title={Behind the Review Curtain: Decomposition
    of Online Consumer Ratings in Peer-to-Peer Markets}, volume={12}, DOI={<a href="https://doi.org/10.3390/su12156185">10.3390/su12156185</a>},
    number={156185}, journal={Sustainability}, author={Kaimann, Daniel}, year={2020}
    }'
  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>.'
  ieee: 'D. Kaimann, “Behind the Review Curtain: Decomposition of Online Consumer
    Ratings in Peer-to-Peer Markets,” <i>Sustainability</i>, vol. 12, no. 15, 2020.'
  mla: 'Kaimann, Daniel. “Behind the Review Curtain: Decomposition of Online Consumer
    Ratings in Peer-to-Peer Markets.” <i>Sustainability</i>, vol. 12, no. 15, 6185,
    2020, doi:<a href="https://doi.org/10.3390/su12156185">10.3390/su12156185</a>.'
  short: D. Kaimann, Sustainability 12 (2020).
date_created: 2021-02-26T13:15:09Z
date_updated: 2022-01-06T06:54:52Z
department:
- _id: '183'
doi: 10.3390/su12156185
intvolume: '        12'
issue: '15'
language:
- iso: eng
project:
- _id: '1'
  name: SFB 901
- _id: '2'
  name: SFB 901 - Project Area A
- _id: '8'
  name: SFB 901 - Subproject A4
publication: Sustainability
publication_identifier:
  issn:
  - 2071-1050
publication_status: published
status: public
title: 'Behind the Review Curtain: Decomposition of Online Consumer Ratings in Peer-to-Peer
  Markets'
type: journal_article
user_id: '18949'
volume: 12
year: '2020'
...
---
_id: '21306'
article_number: e0234172
author:
- first_name: Stefan
  full_name: Stieglitz, Stefan
  last_name: Stieglitz
- first_name: Konstantin
  full_name: Wilms, Konstantin
  last_name: Wilms
- first_name: Milad
  full_name: Mirbabaie, Milad
  id: '88691'
  last_name: Mirbabaie
- first_name: Lennart
  full_name: Hofeditz, Lennart
  last_name: Hofeditz
- first_name: Bela
  full_name: Brenger, Bela
  last_name: Brenger
- first_name: Ania
  full_name: López, Ania
  last_name: López
- first_name: Stephanie
  full_name: Rehwald, Stephanie
  last_name: Rehwald
citation:
  ama: Stieglitz S, Wilms K, Mirbabaie M, et al. When are researchers willing to share
    their data? – Impacts of values and uncertainty on open data in higher education.
    <i>PLOS ONE</i>. 2020. doi:<a href="https://doi.org/10.1371/journal.pone.0234172">10.1371/journal.pone.0234172</a>
  apa: Stieglitz, S., Wilms, K., Mirbabaie, M., Hofeditz, L., Brenger, B., López,
    A., &#38; Rehwald, S. (2020). When are researchers willing to share their data?
    – Impacts of values and uncertainty on open data in higher education. <i>PLOS
    ONE</i>. <a href="https://doi.org/10.1371/journal.pone.0234172">https://doi.org/10.1371/journal.pone.0234172</a>
  bibtex: '@article{Stieglitz_Wilms_Mirbabaie_Hofeditz_Brenger_López_Rehwald_2020,
    title={When are researchers willing to share their data? – Impacts of values and
    uncertainty on open data in higher education}, DOI={<a href="https://doi.org/10.1371/journal.pone.0234172">10.1371/journal.pone.0234172</a>},
    number={e0234172}, journal={PLOS ONE}, author={Stieglitz, Stefan and Wilms, Konstantin
    and Mirbabaie, Milad and Hofeditz, Lennart and Brenger, Bela and López, Ania and
    Rehwald, Stephanie}, year={2020} }'
  chicago: Stieglitz, Stefan, Konstantin Wilms, Milad Mirbabaie, Lennart Hofeditz,
    Bela Brenger, Ania López, and Stephanie Rehwald. “When Are Researchers Willing
    to Share Their Data? – Impacts of Values and Uncertainty on Open Data in Higher
    Education.” <i>PLOS ONE</i>, 2020. <a href="https://doi.org/10.1371/journal.pone.0234172">https://doi.org/10.1371/journal.pone.0234172</a>.
  ieee: S. Stieglitz <i>et al.</i>, “When are researchers willing to share their data?
    – Impacts of values and uncertainty on open data in higher education,” <i>PLOS
    ONE</i>, 2020.
  mla: Stieglitz, Stefan, et al. “When Are Researchers Willing to Share Their Data?
    – Impacts of Values and Uncertainty on Open Data in Higher Education.” <i>PLOS
    ONE</i>, e0234172, 2020, doi:<a href="https://doi.org/10.1371/journal.pone.0234172">10.1371/journal.pone.0234172</a>.
  short: S. Stieglitz, K. Wilms, M. Mirbabaie, L. Hofeditz, B. Brenger, A. López,
    S. Rehwald, PLOS ONE (2020).
date_created: 2021-03-01T07:04:28Z
date_updated: 2022-01-06T06:54:53Z
department:
- _id: '646'
doi: 10.1371/journal.pone.0234172
extern: '1'
language:
- iso: eng
publication: PLOS ONE
publication_identifier:
  issn:
  - 1932-6203
publication_status: published
status: public
title: When are researchers willing to share their data? – Impacts of values and uncertainty
  on open data in higher education
type: journal_article
user_id: '88831'
year: '2020'
...
---
_id: '21315'
author:
- first_name: L.
  full_name: Hofeditz, L.
  last_name: Hofeditz
- first_name: Milad
  full_name: Mirbabaie, Milad
  id: '88691'
  last_name: Mirbabaie
- first_name: S.
  full_name: Stieglitz, S.
  last_name: Stieglitz
citation:
  ama: 'Hofeditz L, Mirbabaie M, Stieglitz S. Virtually Extended Coworking Spaces
    – The Reinforcement of Social Proximity, Motivation and Knowledge Sharing Through
    ICT. In: <i>Proceedings of the 31st Australasian Conference on Information Systems</i>.
    Wellington, New Zealand; 2020.'
  apa: Hofeditz, L., Mirbabaie, M., &#38; Stieglitz, S. (2020). Virtually Extended
    Coworking Spaces – The Reinforcement of Social Proximity, Motivation and Knowledge
    Sharing Through ICT. In <i>Proceedings of the 31st Australasian Conference on
    Information Systems</i>. Wellington, New Zealand.
  bibtex: '@inproceedings{Hofeditz_Mirbabaie_Stieglitz_2020, place={Wellington, New
    Zealand}, title={Virtually Extended Coworking Spaces – The Reinforcement of Social
    Proximity, Motivation and Knowledge Sharing Through ICT}, booktitle={Proceedings
    of the 31st Australasian Conference on Information Systems}, author={Hofeditz,
    L. and Mirbabaie, Milad and Stieglitz, S.}, year={2020} }'
  chicago: Hofeditz, L., Milad Mirbabaie, and S. Stieglitz. “Virtually Extended Coworking
    Spaces – The Reinforcement of Social Proximity, Motivation and Knowledge Sharing
    Through ICT.” In <i>Proceedings of the 31st Australasian Conference on Information
    Systems</i>. Wellington, New Zealand, 2020.
  ieee: L. Hofeditz, M. Mirbabaie, and S. Stieglitz, “Virtually Extended Coworking
    Spaces – The Reinforcement of Social Proximity, Motivation and Knowledge Sharing
    Through ICT,” in <i>Proceedings of the 31st Australasian Conference on Information
    Systems</i>, 2020.
  mla: Hofeditz, L., et al. “Virtually Extended Coworking Spaces – The Reinforcement
    of Social Proximity, Motivation and Knowledge Sharing Through ICT.” <i>Proceedings
    of the 31st Australasian Conference on Information Systems</i>, 2020.
  short: 'L. Hofeditz, M. Mirbabaie, S. Stieglitz, in: Proceedings of the 31st Australasian
    Conference on Information Systems, Wellington, New Zealand, 2020.'
date_created: 2021-03-01T07:48:37Z
date_updated: 2022-01-06T06:54:54Z
department:
- _id: '646'
extern: '1'
language:
- iso: eng
place: Wellington, New Zealand
publication: Proceedings of the 31st Australasian Conference on Information Systems
publication_status: published
status: public
title: Virtually Extended Coworking Spaces – The Reinforcement of Social Proximity,
  Motivation and Knowledge Sharing Through ICT
type: conference
user_id: '88831'
year: '2020'
...
---
_id: '21316'
author:
- first_name: Milad
  full_name: Mirbabaie, Milad
  id: '88691'
  last_name: Mirbabaie
- first_name: J.
  full_name: Marx, J.
  last_name: Marx
- first_name: L.-M.
  full_name: Braun, L.-M.
  last_name: Braun
- first_name: S.
  full_name: Stieglitz, S.
  last_name: Stieglitz
citation:
  ama: 'Mirbabaie M, Marx J, Braun L-M, Stieglitz S. Digital Detox – Mitigating Digital
    Overuse in Times of Remote Work and Social Isolation. In: <i>Proceedings of the
    31st Australasian Conference on Information Systems</i>. Wellington, New Zealand;
    2020.'
  apa: Mirbabaie, M., Marx, J., Braun, L.-M., &#38; Stieglitz, S. (2020). Digital
    Detox – Mitigating Digital Overuse in Times of Remote Work and Social Isolation.
    In <i>Proceedings of the 31st Australasian Conference on Information Systems</i>.
    Wellington, New Zealand.
  bibtex: '@inproceedings{Mirbabaie_Marx_Braun_Stieglitz_2020, place={Wellington,
    New Zealand}, title={Digital Detox – Mitigating Digital Overuse in Times of Remote
    Work and Social Isolation}, booktitle={Proceedings of the 31st Australasian Conference
    on Information Systems}, author={Mirbabaie, Milad and Marx, J. and Braun, L.-M.
    and Stieglitz, S.}, year={2020} }'
  chicago: Mirbabaie, Milad, J. Marx, L.-M. Braun, and S. Stieglitz. “Digital Detox
    – Mitigating Digital Overuse in Times of Remote Work and Social Isolation.” In
    <i>Proceedings of the 31st Australasian Conference on Information Systems</i>.
    Wellington, New Zealand, 2020.
  ieee: M. Mirbabaie, J. Marx, L.-M. Braun, and S. Stieglitz, “Digital Detox – Mitigating
    Digital Overuse in Times of Remote Work and Social Isolation,” in <i>Proceedings
    of the 31st Australasian Conference on Information Systems</i>, 2020.
  mla: Mirbabaie, Milad, et al. “Digital Detox – Mitigating Digital Overuse in Times
    of Remote Work and Social Isolation.” <i>Proceedings of the 31st Australasian
    Conference on Information Systems</i>, 2020.
  short: 'M. Mirbabaie, J. Marx, L.-M. Braun, S. Stieglitz, in: Proceedings of the
    31st Australasian Conference on Information Systems, Wellington, New Zealand,
    2020.'
date_created: 2021-03-01T07:52:56Z
date_updated: 2022-01-06T06:54:54Z
department:
- _id: '646'
extern: '1'
language:
- iso: eng
place: Wellington, New Zealand
publication: Proceedings of the 31st Australasian Conference on Information Systems
publication_status: published
status: public
title: Digital Detox – Mitigating Digital Overuse in Times of Remote Work and Social
  Isolation
type: conference
user_id: '88831'
year: '2020'
...
---
_id: '21317'
author:
- first_name: J.
  full_name: Marx, J.
  last_name: Marx
- first_name: F.
  full_name: Brünker, F.
  last_name: Brünker
- first_name: Milad
  full_name: Mirbabaie, Milad
  id: '88691'
  last_name: Mirbabaie
- first_name: E.
  full_name: Hochstrate, E.
  last_name: Hochstrate
citation:
  ama: 'Marx J, Brünker F, Mirbabaie M, Hochstrate E. ‘Conspiracy Machines’ - The
    Role of Social Bots during the COVID-19 ‘Infodemic.’ In: <i>Proceedings of the
    31st Australasian Conference on Information Systems</i>. Wellington, New Zealand;
    2020.'
  apa: Marx, J., Brünker, F., Mirbabaie, M., &#38; Hochstrate, E. (2020). ‘Conspiracy
    Machines’ - The Role of Social Bots during the COVID-19 ‘Infodemic.’ In <i>Proceedings
    of the 31st Australasian Conference on Information Systems</i>. Wellington, New
    Zealand.
  bibtex: '@inproceedings{Marx_Brünker_Mirbabaie_Hochstrate_2020, place={Wellington,
    New Zealand}, title={‘Conspiracy Machines’ - The Role of Social Bots during the
    COVID-19 ‘Infodemic’}, booktitle={Proceedings of the 31st Australasian Conference
    on Information Systems}, author={Marx, J. and Brünker, F. and Mirbabaie, Milad
    and Hochstrate, E.}, year={2020} }'
  chicago: Marx, J., F. Brünker, Milad Mirbabaie, and E. Hochstrate. “‘Conspiracy
    Machines’ - The Role of Social Bots during the COVID-19 ‘Infodemic.’” In <i>Proceedings
    of the 31st Australasian Conference on Information Systems</i>. Wellington, New
    Zealand, 2020.
  ieee: J. Marx, F. Brünker, M. Mirbabaie, and E. Hochstrate, “‘Conspiracy Machines’
    - The Role of Social Bots during the COVID-19 ‘Infodemic,’” in <i>Proceedings
    of the 31st Australasian Conference on Information Systems</i>, 2020.
  mla: Marx, J., et al. “‘Conspiracy Machines’ - The Role of Social Bots during the
    COVID-19 ‘Infodemic.’” <i>Proceedings of the 31st Australasian Conference on Information
    Systems</i>, 2020.
  short: 'J. Marx, F. Brünker, M. Mirbabaie, E. Hochstrate, in: Proceedings of the
    31st Australasian Conference on Information Systems, Wellington, New Zealand,
    2020.'
date_created: 2021-03-01T07:57:50Z
date_updated: 2022-01-06T06:54:54Z
department:
- _id: '646'
extern: '1'
language:
- iso: eng
place: Wellington, New Zealand
publication: Proceedings of the 31st Australasian Conference on Information Systems
publication_status: published
status: public
title: ‘Conspiracy Machines’ - The Role of Social Bots during the COVID-19 ‘Infodemic’
type: conference
user_id: '88831'
year: '2020'
...
---
_id: '21318'
author:
- first_name: J.
  full_name: Fromm, J.
  last_name: Fromm
- first_name: Milad
  full_name: Mirbabaie, Milad
  id: '88691'
  last_name: Mirbabaie
- first_name: S.
  full_name: Stieglitz, S.
  last_name: Stieglitz
citation:
  ama: 'Fromm J, Mirbabaie M, Stieglitz S. A Systematic Review of Empirical Affordance
    Studies: Recommendations for Affordance Research in Information Systems. In: <i>Proceedings
    of the Twenty-Eight European Conference on Information Systems</i>. Marrakesh,
    Morocco; 2020.'
  apa: 'Fromm, J., Mirbabaie, M., &#38; Stieglitz, S. (2020). A Systematic Review
    of Empirical Affordance Studies: Recommendations for Affordance Research in Information
    Systems. In <i>Proceedings of the Twenty-Eight European Conference on Information
    Systems</i>. Marrakesh, Morocco.'
  bibtex: '@inproceedings{Fromm_Mirbabaie_Stieglitz_2020, place={Marrakesh, Morocco},
    title={A Systematic Review of Empirical Affordance Studies: Recommendations for
    Affordance Research in Information Systems}, booktitle={Proceedings of the Twenty-Eight
    European Conference on Information Systems}, author={Fromm, J. and Mirbabaie,
    Milad and Stieglitz, S.}, year={2020} }'
  chicago: 'Fromm, J., Milad Mirbabaie, and S. Stieglitz. “A Systematic Review of
    Empirical Affordance Studies: Recommendations for Affordance Research in Information
    Systems.” In <i>Proceedings of the Twenty-Eight European Conference on Information
    Systems</i>. Marrakesh, Morocco, 2020.'
  ieee: 'J. Fromm, M. Mirbabaie, and S. Stieglitz, “A Systematic Review of Empirical
    Affordance Studies: Recommendations for Affordance Research in Information Systems,”
    in <i>Proceedings of the Twenty-Eight European Conference on Information Systems</i>,
    2020.'
  mla: 'Fromm, J., et al. “A Systematic Review of Empirical Affordance Studies: Recommendations
    for Affordance Research in Information Systems.” <i>Proceedings of the Twenty-Eight
    European Conference on Information Systems</i>, 2020.'
  short: 'J. Fromm, M. Mirbabaie, S. Stieglitz, in: Proceedings of the Twenty-Eight
    European Conference on Information Systems, Marrakesh, Morocco, 2020.'
date_created: 2021-03-01T08:00:54Z
date_updated: 2022-01-06T06:54:54Z
department:
- _id: '646'
extern: '1'
language:
- iso: eng
place: Marrakesh, Morocco
publication: Proceedings of the Twenty-Eight European Conference on Information Systems
publication_status: published
status: public
title: 'A Systematic Review of Empirical Affordance Studies: Recommendations for Affordance
  Research in Information Systems'
type: conference
user_id: '88831'
year: '2020'
...
---
_id: '21319'
author:
- first_name: Milad
  full_name: Mirbabaie, Milad
  id: '88691'
  last_name: Mirbabaie
- first_name: S.
  full_name: Stieglitz, S.
  last_name: Stieglitz
- first_name: L.
  full_name: Lambertz, L.
  last_name: Lambertz
citation:
  ama: 'Mirbabaie M, Stieglitz S, Lambertz L. The Usage of Twitter Data for Early
    Crisis Detection. In: <i>Proceedings of the 15th International Conference on Wirtschaftsinformatik</i>.
    Potsdam, Germany; 2020.'
  apa: Mirbabaie, M., Stieglitz, S., &#38; Lambertz, L. (2020). The Usage of Twitter
    Data for Early Crisis Detection. In <i>Proceedings of the 15th International Conference
    on Wirtschaftsinformatik</i>. Potsdam, Germany.
  bibtex: '@inproceedings{Mirbabaie_Stieglitz_Lambertz_2020, place={Potsdam, Germany},
    title={The Usage of Twitter Data for Early Crisis Detection}, booktitle={Proceedings
    of the 15th International Conference on Wirtschaftsinformatik}, author={Mirbabaie,
    Milad and Stieglitz, S. and Lambertz, L.}, year={2020} }'
  chicago: Mirbabaie, Milad, S. Stieglitz, and L. Lambertz. “The Usage of Twitter
    Data for Early Crisis Detection.” In <i>Proceedings of the 15th International
    Conference on Wirtschaftsinformatik</i>. Potsdam, Germany, 2020.
  ieee: M. Mirbabaie, S. Stieglitz, and L. Lambertz, “The Usage of Twitter Data for
    Early Crisis Detection,” in <i>Proceedings of the 15th International Conference
    on Wirtschaftsinformatik</i>, 2020.
  mla: Mirbabaie, Milad, et al. “The Usage of Twitter Data for Early Crisis Detection.”
    <i>Proceedings of the 15th International Conference on Wirtschaftsinformatik</i>,
    2020.
  short: 'M. Mirbabaie, S. Stieglitz, L. Lambertz, in: Proceedings of the 15th International
    Conference on Wirtschaftsinformatik, Potsdam, Germany, 2020.'
date_created: 2021-03-01T08:04:13Z
date_updated: 2022-01-06T06:54:54Z
department:
- _id: '646'
extern: '1'
language:
- iso: eng
place: Potsdam, Germany
publication: Proceedings of the 15th International Conference on Wirtschaftsinformatik
publication_status: published
status: public
title: The Usage of Twitter Data for Early Crisis Detection
type: conference
user_id: '88831'
year: '2020'
...
---
_id: '21320'
author:
- first_name: F.
  full_name: Brünker, F.
  last_name: Brünker
- first_name: J.
  full_name: Marx, J.
  last_name: Marx
- first_name: B.
  full_name: Ross, B.
  last_name: Ross
- first_name: Milad
  full_name: Mirbabaie, Milad
  id: '88691'
  last_name: Mirbabaie
- first_name: S.
  full_name: Stieglitz, S.
  last_name: Stieglitz
citation:
  ama: 'Brünker F, Marx J, Ross B, Mirbabaie M, Stieglitz S. ‘The Tireless Selling-Machine’
    – Commercial Deployment of Social Bots during Black Friday Season on Twitter.
    In: <i>Proceedings of the 15. Internationaler Kongress Für Wirtschaftsinformatik</i>.
    Potsdam, Germany; 2020.'
  apa: Brünker, F., Marx, J., Ross, B., Mirbabaie, M., &#38; Stieglitz, S. (2020).
    ‘The Tireless Selling-Machine’ – Commercial Deployment of Social Bots during Black
    Friday Season on Twitter. In <i>Proceedings of the 15. Internationaler Kongress
    Für Wirtschaftsinformatik</i>. Potsdam, Germany.
  bibtex: '@inproceedings{Brünker_Marx_Ross_Mirbabaie_Stieglitz_2020, place={Potsdam,
    Germany}, title={‘The Tireless Selling-Machine’ – Commercial Deployment of Social
    Bots during Black Friday Season on Twitter}, booktitle={Proceedings of the 15.
    Internationaler Kongress Für Wirtschaftsinformatik}, author={Brünker, F. and Marx,
    J. and Ross, B. and Mirbabaie, Milad and Stieglitz, S.}, year={2020} }'
  chicago: Brünker, F., J. Marx, B. Ross, Milad Mirbabaie, and S. Stieglitz. “‘The
    Tireless Selling-Machine’ – Commercial Deployment of Social Bots during Black
    Friday Season on Twitter.” In <i>Proceedings of the 15. Internationaler Kongress
    Für Wirtschaftsinformatik</i>. Potsdam, Germany, 2020.
  ieee: F. Brünker, J. Marx, B. Ross, M. Mirbabaie, and S. Stieglitz, “‘The Tireless
    Selling-Machine’ – Commercial Deployment of Social Bots during Black Friday Season
    on Twitter,” in <i>Proceedings of the 15. Internationaler Kongress Für Wirtschaftsinformatik</i>,
    2020.
  mla: Brünker, F., et al. “‘The Tireless Selling-Machine’ – Commercial Deployment
    of Social Bots during Black Friday Season on Twitter.” <i>Proceedings of the 15.
    Internationaler Kongress Für Wirtschaftsinformatik</i>, 2020.
  short: 'F. Brünker, J. Marx, B. Ross, M. Mirbabaie, S. Stieglitz, in: Proceedings
    of the 15. Internationaler Kongress Für Wirtschaftsinformatik, Potsdam, Germany,
    2020.'
date_created: 2021-03-01T08:09:03Z
date_updated: 2022-01-06T06:54:54Z
department:
- _id: '646'
extern: '1'
language:
- iso: eng
place: Potsdam, Germany
publication: Proceedings of the 15. Internationaler Kongress Für Wirtschaftsinformatik
publication_status: published
status: public
title: ‘The Tireless Selling-Machine’ – Commercial Deployment of Social Bots during
  Black Friday Season on Twitter
type: conference
user_id: '88831'
year: '2020'
...
---
_id: '21321'
author:
- first_name: J.
  full_name: Fromm, J.
  last_name: Fromm
- first_name: Milad
  full_name: Mirbabaie, Milad
  id: '88691'
  last_name: Mirbabaie
- first_name: S.
  full_name: Stieglitz, S.
  last_name: Stieglitz
citation:
  ama: 'Fromm J, Mirbabaie M, Stieglitz S. 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.'
  apa: Fromm, J., Mirbabaie, M., &#38; Stieglitz, S. (2020). 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.
  bibtex: '@inproceedings{Fromm_Mirbabaie_Stieglitz_2020, place={Potsdam, Germany},
    title={The Effects of Virtual Reality Affordances and Constraints on Negative
    Group Effects during Brainstorming Sessions}, booktitle={Proceedings of the 15.
    Internationaler Kongress Für Wirtschaftsinformatik}, author={Fromm, J. and Mirbabaie,
    Milad and Stieglitz, S.}, year={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.
  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.
  mla: Fromm, J., et al. “The Effects of Virtual Reality Affordances and Constraints
    on Negative Group Effects during Brainstorming Sessions.” <i>Proceedings of the
    15. Internationaler Kongress Für Wirtschaftsinformatik</i>, 2020.
  short: 'J. Fromm, M. Mirbabaie, S. Stieglitz, in: Proceedings of the 15. Internationaler
    Kongress Für Wirtschaftsinformatik, Potsdam, Germany, 2020.'
date_created: 2021-03-01T08:12:10Z
date_updated: 2022-01-06T06:54:54Z
department:
- _id: '646'
extern: '1'
language:
- iso: eng
place: Potsdam, Germany
publication: Proceedings of the 15. Internationaler Kongress Für Wirtschaftsinformatik
publication_status: published
status: public
title: The Effects of Virtual Reality Affordances and Constraints on Negative Group
  Effects during Brainstorming Sessions
type: conference
user_id: '88831'
year: '2020'
...
---
_id: '21322'
author:
- first_name: F.
  full_name: Brünker, F.
  last_name: Brünker
- first_name: M.
  full_name: Wischnewski, M.
  last_name: Wischnewski
- first_name: Milad
  full_name: Mirbabaie, Milad
  id: '88691'
  last_name: Mirbabaie
- first_name: J.
  full_name: Meinert, J.
  last_name: Meinert
citation:
  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.'
  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>.'
  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} }'
  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.'
  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.'
  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.'
  short: 'F. Brünker, M. Wischnewski, M. Mirbabaie, J. Meinert, in: Proceedings of
    the 51nd Hawaii International Conference on System Sciences, 2020.'
date_created: 2021-03-01T08:15:09Z
date_updated: 2022-01-06T06:54:54Z
department:
- _id: '646'
extern: '1'
language:
- iso: eng
publication: Proceedings of the 51nd Hawaii International Conference on System Sciences
publication_status: published
status: public
title: 'The Role of Social Media during Social Movements – Observations from the #metoo
  Debate on Twitter'
type: conference
user_id: '88831'
year: '2020'
...
---
_id: '21403'
abstract:
- lang: ger
  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.
author:
- first_name: Sebastian
  full_name: Binder, Sebastian
  last_name: Binder
- first_name: Johannes
  full_name: Lorenz, Johannes
  last_name: Lorenz
citation:
  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.
  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} }'
  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.'
  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.
  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.
  short: S. Binder, J. Lorenz, Der Konzern 18 (2020) 98–104.
date_created: 2021-03-09T07:51:04Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
intvolume: '        18'
issue: '3'
language:
- iso: ger
main_file_link:
- url: https://research.owlit.de/document/f8b7cc3d-e39d-32e9-887f-0e79b55578cd
page: 98-104
publication: Der Konzern
status: public
title: Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten
  BFH-Rechtsprechung
type: journal_article
user_id: '68607'
volume: 18
year: '2020'
...
---
_id: '21406'
abstract:
- lang: eng
  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.
author:
- first_name: Kay
  full_name: Blaufus, Kay
  last_name: Blaufus
- first_name: Malte
  full_name: Chirvi, Malte
  last_name: Chirvi
- first_name: Hans-Peter
  full_name: Huber, Hans-Peter
  last_name: Huber
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
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.
  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).
  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} }'
  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.
  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.
  mla: Blaufus, Kay, et al. <i>Tax Misperception and Its Effects on Decision Making
    - a Literature Review</i>. Vol. No. 39, 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.
date_created: 2021-03-09T08:12:49Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3697982
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: Tax Misperception and Its Effects on Decision Making - a Literature Review
type: working_paper
user_id: '21222'
volume: No. 39
year: '2020'
...
---
_id: '21408'
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.
author:
- first_name: Markus
  full_name: Diller, Markus
  last_name: Diller
- first_name: Johannes
  full_name: Lorenz, Johannes
  last_name: Lorenz
- first_name: David
  full_name: Meier, David
  last_name: Meier
citation:
  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>'
  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} }'
  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.
  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>.
  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.'
date_created: 2021-03-09T08:26:38Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.1007/978-3-030-48439-2_77
editor:
- first_name: Janis S.
  full_name: Neufeld, Janis S.
  last_name: Neufeld
- first_name: Udo
  full_name: Buscher, Udo
  last_name: Buscher
- first_name: Rainer
  full_name: Lasch, Rainer
  last_name: Lasch
- first_name: Dominik
  full_name: Möst, Dominik
  last_name: Möst
- first_name: Jörn
  full_name: Schönberger, Jörn
  last_name: Schönberger
language:
- iso: eng
page: 633-639
publication: ' Operations Research Proceedings 2019'
publication_identifier:
  isbn:
  - 978-3-030-48439-2
publisher: Springer
status: public
title: Tax Avoidance and Social Control
type: book_chapter
user_id: '68607'
year: '2020'
...
---
_id: '21410'
abstract:
- lang: eng
  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.
author:
- first_name: Eva
  full_name: Eberhartinger, Eva
  last_name: Eberhartinger
- first_name: Raffael
  full_name: Speitmann, Raffael
  last_name: Speitmann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Eberhartinger E, Speitmann R, Sureth-Sloane C. <i>How Does Trust Affect Concessionary
    Behavior in Tax Bargaining?</i> Vol No. 41.; 2020.
  apa: Eberhartinger, E., Speitmann, R., &#38; Sureth-Sloane, C. (2020). <i>How Does
    Trust Affect Concessionary Behavior in Tax Bargaining?</i> (Vol. No. 41).
  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} }'
  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.
  ieee: E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, <i>How Does Trust Affect
    Concessionary Behavior in Tax Bargaining?</i>, vol. No. 41. 2020.
  mla: Eberhartinger, Eva, et al. <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.
date_created: 2021-03-09T08:36:17Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3723499
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: How Does Trust Affect Concessionary Behavior in Tax Bargaining?
type: working_paper
user_id: '68607'
volume: No. 41
year: '2020'
...
---
_id: '21411'
abstract:
- lang: eng
  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.
author:
- first_name: Vanessa
  full_name: Flagmeier, Vanessa
  last_name: Flagmeier
- first_name: Jens
  full_name: Müller, Jens
  id: '1245'
  last_name: Müller
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Flagmeier V, Müller J, Sureth-Sloane C. <i>When Do Firms Highlight Their Effective
    Tax Rate?</i> Vol No. 37.; 2020.
  apa: Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2020). <i>When Do Firms
    Highlight Their Effective Tax Rate?</i> (Vol. No. 37).
  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} }'
  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.
  ieee: V. Flagmeier, J. Müller, and C. Sureth-Sloane, <i>When Do Firms Highlight
    Their Effective Tax Rate?</i>, vol. No. 37. 2020.
  mla: Flagmeier, Vanessa, et al. <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.
date_created: 2021-03-09T08:39:42Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3693374
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: When Do Firms Highlight Their Effective Tax Rate?
type: working_paper
user_id: '68607'
volume: No. 37
year: '2020'
...
---
_id: '21412'
author:
- first_name: Vanessa
  full_name: Heile, Vanessa
  id: '83380'
  last_name: Heile
- first_name: Hans-Peter
  full_name: Huber, Hans-Peter
  last_name: Huber
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
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.
  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.
  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} }'
  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.'
  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.
  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.
  short: V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Deutsches Steuerrecht
    58 (2020) 2327–2334.
date_created: 2021-03-09T08:42:06Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
intvolume: '        58'
issue: '42'
language:
- iso: ger
page: 2327-2334
publication: Deutsches Steuerrecht
status: public
title: Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise?
  - Ergebnisse einer Unternehmensbefragung
type: journal_article
user_id: '68751'
volume: 58
year: '2020'
...
---
_id: '21414'
author:
- first_name: Vanessa
  full_name: Heile, Vanessa
  id: '83380'
  last_name: Heile
- first_name: Hans-Peter
  full_name: Huber, Hans-Peter
  last_name: Huber
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
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>'
  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>'
  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} }'
  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>.'
  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.'
  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>.'
  short: 'V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche
    Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in
    Der Krise, 2020.'
date_created: 2021-03-09T08:47:55Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.52569/RUHF6645
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.accounting-for-transparency.de/de/blog/umfrage-administrative-belastung-und-steuererleichterungen-in-der-corona-krise/
oa: '1'
status: public
title: 'Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen
  und Investitionen in der Krise'
type: report
user_id: '68751'
year: '2020'
...
---
_id: '21416'
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
    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.
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  last_name: Hoppe
citation:
  ama: Hoppe T. <i>Tax Complexity in Australia - A Survey-Based Comparison to the
    OECD Average</i>. Vol No. 14.; 2020.
  apa: Hoppe, T. (2020). <i>Tax Complexity in Australia - A Survey-Based Comparison
    to the OECD Average</i> (Vol. No. 14).
  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} }'
  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.
  ieee: T. Hoppe, <i>Tax Complexity in Australia - A Survey-Based Comparison to the
    OECD Average</i>, vol. No. 14. 2020.
  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.
date_created: 2021-03-09T08:51:55Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526193
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average
type: working_paper
user_id: '68607'
volume: No. 14
year: '2020'
...
---
_id: '21417'
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: Adrian
  full_name: Schipp, Adrian
  id: '44288'
  last_name: Schipp
- first_name: Felix
  full_name: Siegel, Felix
  last_name: Siegel
- 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, 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>
  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>
  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} }'
  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>.
  ieee: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, and C. Sureth-Sloane,
    <i>2018 Global MNC Tax Complexity Survey</i>. 2020.
  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>.
  short: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018
    Global MNC Tax Complexity Survey, 2020.
date_created: 2021-03-09T08:56:59Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.52569/RPVO1003
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.taxcomplexity.org/download/2018%20Global%20MNC%20Tax%20Complexity%20Survey%20-%20Executive%20Summary.pdf
oa: '1'
status: public
title: 2018 Global MNC Tax Complexity Survey
type: report
user_id: '68751'
year: '2020'
...
---
_id: '21418'
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.
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  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. <i>Measuring Tax Complexity Across
    Countries: A Survey Study on MNCs</i>. Vol No. 5.; 2020.'
  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).'
  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} }'
  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.'
  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.'
  mla: 'Hoppe, Thomas, et al. <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.'
date_created: 2021-03-09T08:59:47Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3469663
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: 'Measuring Tax Complexity Across Countries: A Survey Study on MNCs'
type: working_paper
user_id: '68607'
volume: No. 5
year: '2020'
...