---
_id: '50341'
author:
- first_name: Oliver
full_name: Harborth, Oliver
last_name: Harborth
citation:
ama: 'Harborth O. Transport- und Bestellmengenplanung in Supply Chains. In: Betz
S, ed. Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze
für den Mittelstand -. Dr. Kovac; 2008:69-93.'
apa: Harborth, O. (2008). Transport- und Bestellmengenplanung in Supply Chains.
In S. Betz (Ed.), Entscheidungsprobleme im Supply Chain Management - Quantitative
Lösungsansätze für den Mittelstand - (pp. 69–93). Dr. Kovac.
bibtex: '@inbook{Harborth_2008, place={Hamburg}, title={Transport- und Bestellmengenplanung
in Supply Chains}, booktitle={Entscheidungsprobleme im Supply Chain Management
- Quantitative Lösungsansätze für den Mittelstand -}, publisher={Dr. Kovac}, author={Harborth,
Oliver}, editor={Betz, Stefan}, year={2008}, pages={69–93} }'
chicago: 'Harborth, Oliver. “Transport- und Bestellmengenplanung in Supply Chains.”
In Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze
für den Mittelstand -, edited by Stefan Betz, 69–93. Hamburg: Dr. Kovac, 2008.'
ieee: 'O. Harborth, “Transport- und Bestellmengenplanung in Supply Chains,” in Entscheidungsprobleme
im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand -,
S. Betz, Ed. Hamburg: Dr. Kovac, 2008, pp. 69–93.'
mla: Harborth, Oliver. “Transport- und Bestellmengenplanung in Supply Chains.” Entscheidungsprobleme
im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand -,
edited by Stefan Betz, Dr. Kovac, 2008, pp. 69–93.
short: 'O. Harborth, in: S. Betz (Ed.), Entscheidungsprobleme im Supply Chain Management
- Quantitative Lösungsansätze für den Mittelstand -, Dr. Kovac, Hamburg, 2008,
pp. 69–93.'
date_created: 2024-01-09T08:28:53Z
date_updated: 2024-01-10T09:08:15Z
department:
- _id: '193'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 69-93
place: Hamburg
publication: Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze
für den Mittelstand -
publication_identifier:
isbn:
- 978-3-8300-3999-0
publication_status: published
publisher: Dr. Kovac
status: public
title: Transport- und Bestellmengenplanung in Supply Chains
type: book_chapter
user_id: '21811'
year: '2008'
...
---
_id: '50340'
author:
- first_name: Oliver
full_name: Harborth, Oliver
last_name: Harborth
citation:
ama: Harborth O. Transport- und Bestellmengenplanung in der Beschaffungslogistik.
Dr. Kovac; 2008.
apa: Harborth, O. (2008). Transport- und Bestellmengenplanung in der Beschaffungslogistik.
Dr. Kovac.
bibtex: '@book{Harborth_2008, place={Hamburg}, title={Transport- und Bestellmengenplanung
in der Beschaffungslogistik}, publisher={Dr. Kovac}, author={Harborth, Oliver},
year={2008} }'
chicago: 'Harborth, Oliver. Transport- und Bestellmengenplanung in der Beschaffungslogistik.
Hamburg: Dr. Kovac, 2008.'
ieee: 'O. Harborth, Transport- und Bestellmengenplanung in der Beschaffungslogistik.
Hamburg: Dr. Kovac, 2008.'
mla: Harborth, Oliver. Transport- und Bestellmengenplanung in der Beschaffungslogistik.
Dr. Kovac, 2008.
short: O. Harborth, Transport- und Bestellmengenplanung in der Beschaffungslogistik,
Dr. Kovac, Hamburg, 2008.
date_created: 2024-01-09T08:24:30Z
date_updated: 2024-01-10T09:07:41Z
department:
- _id: '193'
language:
- iso: ger
page: '230'
place: Hamburg
publication_identifier:
isbn:
- 978-3-8300-4207-5
publication_status: published
publisher: Dr. Kovac
status: public
supervisor:
- first_name: Stefan
full_name: Betz, Stefan
id: '54'
last_name: Betz
title: Transport- und Bestellmengenplanung in der Beschaffungslogistik
type: dissertation
user_id: '21811'
year: '2008'
...
---
_id: '50344'
author:
- first_name: Ingmar
full_name: Heitmann, Ingmar
last_name: Heitmann
citation:
ama: 'Heitmann I. Investitionen als Entscheidungsprobleme des Supply Chain Managements.
In: Betz S, ed. Entscheidungsprobleme im Supply Chain Management - Quantitative
Lösungsansätze für den Mittelstand -. Dr. Kovac; 2008:17-45.'
apa: Heitmann, I. (2008). Investitionen als Entscheidungsprobleme des Supply Chain
Managements. In S. Betz (Ed.), Entscheidungsprobleme im Supply Chain Management
- Quantitative Lösungsansätze für den Mittelstand - (pp. 17–45). Dr. Kovac.
bibtex: '@inbook{Heitmann_2008, place={Hamburg}, title={Investitionen als Entscheidungsprobleme
des Supply Chain Managements}, booktitle={Entscheidungsprobleme im Supply Chain
Management - Quantitative Lösungsansätze für den Mittelstand -}, publisher={Dr.
Kovac}, author={Heitmann, Ingmar}, editor={Betz, Stefan}, year={2008}, pages={17–45}
}'
chicago: 'Heitmann, Ingmar. “Investitionen als Entscheidungsprobleme des Supply
Chain Managements.” In Entscheidungsprobleme im Supply Chain Management - Quantitative
Lösungsansätze für den Mittelstand -, edited by Stefan Betz, 17–45. Hamburg:
Dr. Kovac, 2008.'
ieee: 'I. Heitmann, “Investitionen als Entscheidungsprobleme des Supply Chain Managements,”
in Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze
für den Mittelstand -, S. Betz, Ed. Hamburg: Dr. Kovac, 2008, pp. 17–45.'
mla: Heitmann, Ingmar. “Investitionen als Entscheidungsprobleme des Supply Chain
Managements.” Entscheidungsprobleme im Supply Chain Management - Quantitative
Lösungsansätze für den Mittelstand -, edited by Stefan Betz, Dr. Kovac, 2008,
pp. 17–45.
short: 'I. Heitmann, in: S. Betz (Ed.), Entscheidungsprobleme im Supply Chain Management
- Quantitative Lösungsansätze für den Mittelstand -, Dr. Kovac, Hamburg, 2008,
pp. 17–45.'
date_created: 2024-01-09T08:34:06Z
date_updated: 2024-01-10T09:09:12Z
department:
- _id: '193'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 17-45
place: Hamburg
publication: Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze
für den Mittelstand -
publication_identifier:
isbn:
- 978-3-8300-3999-0
publication_status: published
publisher: Dr. Kovac
status: public
title: Investitionen als Entscheidungsprobleme des Supply Chain Managements
type: book_chapter
user_id: '21811'
year: '2008'
...
---
_id: '50396'
author:
- first_name: Christian
full_name: Faupel, Christian
last_name: Faupel
citation:
ama: 'Faupel C. Wertorientiertes Supply Chain Management. In: Betz S, ed. Entscheidungsprobleme
im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand.
Dr. Kovac; 2008:155-175.'
apa: Faupel, C. (2008). Wertorientiertes Supply Chain Management. In S. Betz (Ed.),
Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze
für den Mittelstand (pp. 155–175). Dr. Kovac.
bibtex: '@inbook{Faupel_2008, place={Hamburg}, title={Wertorientiertes Supply Chain
Management}, booktitle={Entscheidungsprobleme im Supply Chain Management - Quantitative
Lösungsansätze für den Mittelstand}, publisher={Dr. Kovac}, author={Faupel, Christian},
editor={Betz, Stefan}, year={2008}, pages={155–175} }'
chicago: 'Faupel, Christian. “Wertorientiertes Supply Chain Management.” In Entscheidungsprobleme
im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand,
edited by Stefan Betz, 155–75. Hamburg: Dr. Kovac, 2008.'
ieee: 'C. Faupel, “Wertorientiertes Supply Chain Management,” in Entscheidungsprobleme
im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand,
S. Betz, Ed. Hamburg: Dr. Kovac, 2008, pp. 155–175.'
mla: Faupel, Christian. “Wertorientiertes Supply Chain Management.” Entscheidungsprobleme
im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand,
edited by Stefan Betz, Dr. Kovac, 2008, pp. 155–75.
short: 'C. Faupel, in: S. Betz (Ed.), Entscheidungsprobleme im Supply Chain Management
- Quantitative Lösungsansätze für den Mittelstand, Dr. Kovac, Hamburg, 2008, pp.
155–175.'
date_created: 2024-01-09T12:32:51Z
date_updated: 2024-01-10T09:26:57Z
department:
- _id: '193'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 155-175
place: Hamburg
publication: Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze
für den Mittelstand
publication_identifier:
isbn:
- 978-3-8300-3999-0
publication_status: published
publisher: Dr. Kovac
status: public
title: Wertorientiertes Supply Chain Management
type: book_chapter
user_id: '21811'
year: '2008'
...
---
_id: '5790'
article_number: '27'
author:
- first_name: Wendelin
full_name: Schnedler, Wendelin
id: '31241'
last_name: Schnedler
- first_name: Marisa
full_name: Ratto, Marisa
last_name: Ratto
citation:
ama: 'Schnedler W, Ratto M. Too Few Cooks Spoil the Broth: Division of Labour and
Directed Production. The BE Journal of Economic Analysis & Policy.
2008;8(1).'
apa: 'Schnedler, W., & Ratto, M. (2008). Too Few Cooks Spoil the Broth: Division
of Labour and Directed Production. The B.E. Journal of Economic Analysis &
Policy, 8(1), Article 27.'
bibtex: '@article{Schnedler_Ratto_2008, title={Too Few Cooks Spoil the Broth: Division
of Labour and Directed Production}, volume={8}, number={127}, journal={The B.E.
Journal of Economic Analysis & Policy}, author={Schnedler, Wendelin and Ratto,
Marisa}, year={2008} }'
chicago: 'Schnedler, Wendelin, and Marisa Ratto. “Too Few Cooks Spoil the Broth:
Division of Labour and Directed Production.” The B.E. Journal of Economic Analysis
& Policy 8, no. 1 (2008).'
ieee: 'W. Schnedler and M. Ratto, “Too Few Cooks Spoil the Broth: Division of Labour
and Directed Production,” The B.E. Journal of Economic Analysis & Policy,
vol. 8, no. 1, Art. no. 27, 2008.'
mla: 'Schnedler, Wendelin, and Marisa Ratto. “Too Few Cooks Spoil the Broth: Division
of Labour and Directed Production.” The B.E. Journal of Economic Analysis &
Policy, vol. 8, no. 1, 27, 2008.'
short: W. Schnedler, M. Ratto, The B.E. Journal of Economic Analysis & Policy
8 (2008).
date_created: 2018-11-21T11:23:48Z
date_updated: 2024-01-15T08:00:58Z
department:
- _id: '237'
extern: '1'
intvolume: ' 8'
issue: '1'
language:
- iso: eng
publication: The B.E. Journal of Economic Analysis & Policy
quality_controlled: '1'
related_material:
link:
- relation: research_paper
url: https://www.uni-heidelberg.de/md/awi/forschung/dp468.pdf
status: public
title: 'Too Few Cooks Spoil the Broth: Division of Labour and Directed Production'
type: journal_article
user_id: '31241'
volume: 8
year: '2008'
...
---
_id: '5791'
author:
- first_name: Wendelin
full_name: Schnedler, Wendelin
id: '31241'
last_name: Schnedler
citation:
ama: Schnedler W. When is it Foolish to Reward for A while Benefiting from B. Journal
of Labor Economics. Published online 2008.
apa: Schnedler, W. (2008). When is it Foolish to Reward for A while Benefiting from
B. Journal of Labor Economics.
bibtex: '@article{Schnedler_2008, title={When is it Foolish to Reward for A while
Benefiting from B}, journal={Journal of Labor Economics}, author={Schnedler, Wendelin},
year={2008} }'
chicago: Schnedler, Wendelin. “When Is It Foolish to Reward for A While Benefiting
from B.” Journal of Labor Economics, 2008.
ieee: W. Schnedler, “When is it Foolish to Reward for A while Benefiting from B,”
Journal of Labor Economics, 2008.
mla: Schnedler, Wendelin. “When Is It Foolish to Reward for A While Benefiting from
B.” Journal of Labor Economics, 2008.
short: W. Schnedler, Journal of Labor Economics (2008).
date_created: 2018-11-21T11:25:51Z
date_updated: 2024-01-15T08:00:37Z
department:
- _id: '237'
extern: '1'
language:
- iso: eng
publication: Journal of Labor Economics
quality_controlled: '1'
related_material:
link:
- relation: research_paper
url: http://www.schnedler.de/papers/schnedler2008.pdf
status: public
title: When is it Foolish to Reward for A while Benefiting from B
type: journal_article
user_id: '31241'
year: '2008'
...
---
_id: '17972'
author:
- first_name: Heiko
full_name: Müller, Heiko
last_name: Müller
- first_name: Kay
full_name: Blaufus, Kay
last_name: Blaufus
- first_name: Jochen
full_name: Hundsdoerfer, Jochen
last_name: Hundsdoerfer
- first_name: Dirk
full_name: Kiesewetter, Dirk
last_name: Kiesewetter
- first_name: Rolf
full_name: König, Rolf
last_name: König
- first_name: Lutz
full_name: Kruschwitz, Lutz
last_name: Kruschwitz
- first_name: Andreas
full_name: Löffler, Andreas
last_name: Löffler
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Rainer
full_name: Niemann, Rainer
last_name: Niemann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: 'Corinna '
full_name: 'Treisch, Corinna '
last_name: Treisch
citation:
ama: 'Müller H, Blaufus K, Hundsdoerfer J, et al. arqus-Stellungnahme: Das BilMoG
- Eine Chance zur Steuervereinfachung? Deutsches Steuerrecht. 2008;46(38):1844-1846.'
apa: 'Müller, H., Blaufus, K., Hundsdoerfer, J., Kiesewetter, D., König, R., Kruschwitz,
L., Löffler, A., Maiterth, R., Niemann, R., Sureth-Sloane, C., & Treisch,
C. (2008). arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?
Deutsches Steuerrecht, 46(38), 1844–1846.'
bibtex: '@article{Müller_Blaufus_Hundsdoerfer_Kiesewetter_König_Kruschwitz_Löffler_Maiterth_Niemann_Sureth-Sloane_et
al._2008, title={arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?},
volume={46}, number={38}, journal={Deutsches Steuerrecht}, author={Müller, Heiko
and Blaufus, Kay and Hundsdoerfer, Jochen and Kiesewetter, Dirk and König, Rolf
and Kruschwitz, Lutz and Löffler, Andreas and Maiterth, Ralf and Niemann, Rainer
and Sureth-Sloane, Caren and et al.}, year={2008}, pages={1844–1846} }'
chicago: 'Müller, Heiko, Kay Blaufus, Jochen Hundsdoerfer, Dirk Kiesewetter, Rolf
König, Lutz Kruschwitz, Andreas Löffler, et al. “arqus-Stellungnahme: Das BilMoG
- Eine Chance zur Steuervereinfachung?” Deutsches Steuerrecht 46, no. 38
(2008): 1844–46.'
ieee: 'H. Müller et al., “arqus-Stellungnahme: Das BilMoG - Eine Chance zur
Steuervereinfachung?,” Deutsches Steuerrecht, vol. 46, no. 38, pp. 1844–1846,
2008.'
mla: 'Müller, Heiko, et al. “arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?”
Deutsches Steuerrecht, vol. 46, no. 38, 2008, pp. 1844–46.'
short: H. Müller, K. Blaufus, J. Hundsdoerfer, D. Kiesewetter, R. König, L. Kruschwitz,
A. Löffler, R. Maiterth, R. Niemann, C. Sureth-Sloane, C. Treisch, Deutsches Steuerrecht
46 (2008) 1844–1846.
date_created: 2020-08-14T11:18:57Z
date_updated: 2024-02-06T10:26:02Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 46'
issue: '38'
language:
- iso: ger
page: 1844-1846
publication: Deutsches Steuerrecht
status: public
title: 'arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?'
type: journal_article
user_id: '74000'
volume: 46
year: '2008'
...
---
_id: '14935'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
citation:
ama: Sureth-Sloane C, Maiterth R. The impact of minimum taxation by an imputable
wealth tax on capital budgeting and business strategy of German companies. Review
of Managerial Science. 2008;2(2):81-110. doi:10.1007/s11846-008-0016-z
apa: Sureth-Sloane, C., & Maiterth, R. (2008). The impact of minimum taxation
by an imputable wealth tax on capital budgeting and business strategy of German
companies. Review of Managerial Science, 2(2), 81–110. https://doi.org/10.1007/s11846-008-0016-z
bibtex: '@article{Sureth-Sloane_Maiterth_2008, title={The impact of minimum taxation
by an imputable wealth tax on capital budgeting and business strategy of German
companies}, volume={2}, DOI={10.1007/s11846-008-0016-z},
number={2}, journal={Review of Managerial Science}, author={Sureth-Sloane, Caren
and Maiterth, Ralf}, year={2008}, pages={81–110} }'
chicago: 'Sureth-Sloane, Caren, and Ralf Maiterth. “The Impact of Minimum Taxation
by an Imputable Wealth Tax on Capital Budgeting and Business Strategy of German
Companies.” Review of Managerial Science 2, no. 2 (2008): 81–110. https://doi.org/10.1007/s11846-008-0016-z.'
ieee: 'C. Sureth-Sloane and R. Maiterth, “The impact of minimum taxation by an imputable
wealth tax on capital budgeting and business strategy of German companies,” Review
of Managerial Science, vol. 2, no. 2, pp. 81–110, 2008, doi: 10.1007/s11846-008-0016-z.'
mla: Sureth-Sloane, Caren, and Ralf Maiterth. “The Impact of Minimum Taxation by
an Imputable Wealth Tax on Capital Budgeting and Business Strategy of German Companies.”
Review of Managerial Science, vol. 2, no. 2, 2008, pp. 81–110, doi:10.1007/s11846-008-0016-z.
short: C. Sureth-Sloane, R. Maiterth, Review of Managerial Science 2 (2008) 81–110.
date_created: 2019-11-13T12:44:02Z
date_updated: 2023-01-31T12:29:59Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s11846-008-0016-z
intvolume: ' 2'
issue: '2'
language:
- iso: eng
page: 81-110
publication: Review of Managerial Science
publication_identifier:
issn:
- 1863-6683
- 1863-6691
publication_status: published
quality_controlled: '1'
status: public
title: The impact of minimum taxation by an imputable wealth tax on capital budgeting
and business strategy of German companies
type: journal_article
user_id: '21222'
volume: 2
year: '2008'
...
---
_id: '14933'
author:
- first_name: Rainer
full_name: Niemann, Rainer
last_name: Niemann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Niemann R, Sureth-Sloane C. Steuern und Risikobereitschaft in Modellen irreversibler
Investitionen. Journal für Betriebswirtschaft. 2008;58(3):121-140. doi:10.1007/s11301-008-0037-3
apa: Niemann, R., & Sureth-Sloane, C. (2008). Steuern und Risikobereitschaft
in Modellen irreversibler Investitionen. Journal für Betriebswirtschaft,
58(3), 121–140. https://doi.org/10.1007/s11301-008-0037-3
bibtex: '@article{Niemann_Sureth-Sloane_2008, title={Steuern und Risikobereitschaft
in Modellen irreversibler Investitionen}, volume={58}, DOI={10.1007/s11301-008-0037-3},
number={3}, journal={Journal für Betriebswirtschaft}, author={Niemann, Rainer
and Sureth-Sloane, Caren}, year={2008}, pages={121–140} }'
chicago: 'Niemann, Rainer, and Caren Sureth-Sloane. “Steuern und Risikobereitschaft
in Modellen irreversibler Investitionen.” Journal für Betriebswirtschaft
58, no. 3 (2008): 121–40. https://doi.org/10.1007/s11301-008-0037-3.'
ieee: 'R. Niemann and C. Sureth-Sloane, “Steuern und Risikobereitschaft in Modellen
irreversibler Investitionen,” Journal für Betriebswirtschaft, vol. 58,
no. 3, pp. 121–140, 2008, doi: 10.1007/s11301-008-0037-3.'
mla: Niemann, Rainer, and Caren Sureth-Sloane. “Steuern und Risikobereitschaft in
Modellen irreversibler Investitionen.” Journal für Betriebswirtschaft,
vol. 58, no. 3, 2008, pp. 121–40, doi:10.1007/s11301-008-0037-3.
short: R. Niemann, C. Sureth-Sloane, Journal für Betriebswirtschaft 58 (2008) 121–140.
date_created: 2019-11-13T12:38:11Z
date_updated: 2023-01-31T12:29:33Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s11301-008-0037-3
intvolume: ' 58'
issue: '3'
language:
- iso: ger
page: 121-140
publication: Journal für Betriebswirtschaft
publication_identifier:
issn:
- 0344-9327
- 1614-631X
publication_status: published
quality_controlled: '1'
status: public
title: Steuern und Risikobereitschaft in Modellen irreversibler Investitionen
type: journal_article
user_id: '21222'
volume: 58
year: '2008'
...
---
_id: '14927'
author:
- first_name: Jochen
full_name: Hundsdoerfer, Jochen
last_name: Hundsdoerfer
- first_name: Dirk
full_name: Kiesewetter, Dirk
last_name: Kiesewetter
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Hundsdoerfer J, Kiesewetter D, Sureth-Sloane C. Forschungsergebnisse in der
Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme. Zeitschrift für
Betriebswirtschaft. 2008;78(1):61-139. doi:10.1007/s11573-008-0004-4
apa: Hundsdoerfer, J., Kiesewetter, D., & Sureth-Sloane, C. (2008). Forschungsergebnisse
in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme. Zeitschrift
für Betriebswirtschaft, 78(1), 61–139. https://doi.org/10.1007/s11573-008-0004-4
bibtex: '@article{Hundsdoerfer_Kiesewetter_Sureth-Sloane_2008, title={Forschungsergebnisse
in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme}, volume={78},
DOI={10.1007/s11573-008-0004-4},
number={1}, journal={Zeitschrift für Betriebswirtschaft}, author={Hundsdoerfer,
Jochen and Kiesewetter, Dirk and Sureth-Sloane, Caren}, year={2008}, pages={61–139}
}'
chicago: 'Hundsdoerfer, Jochen, Dirk Kiesewetter, and Caren Sureth-Sloane. “Forschungsergebnisse
in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme.” Zeitschrift
für Betriebswirtschaft 78, no. 1 (2008): 61–139. https://doi.org/10.1007/s11573-008-0004-4.'
ieee: 'J. Hundsdoerfer, D. Kiesewetter, and C. Sureth-Sloane, “Forschungsergebnisse
in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme,” Zeitschrift
für Betriebswirtschaft, vol. 78, no. 1, pp. 61–139, 2008, doi: 10.1007/s11573-008-0004-4.'
mla: Hundsdoerfer, Jochen, et al. “Forschungsergebnisse in der Betriebswirtschaftlichen
Steuerlehre — eine Bestandsaufnahme.” Zeitschrift für Betriebswirtschaft,
vol. 78, no. 1, 2008, pp. 61–139, doi:10.1007/s11573-008-0004-4.
short: J. Hundsdoerfer, D. Kiesewetter, C. Sureth-Sloane, Zeitschrift für Betriebswirtschaft
78 (2008) 61–139.
date_created: 2019-11-13T12:18:35Z
date_updated: 2023-01-31T12:29:10Z
department:
- _id: '187'
doi: 10.1007/s11573-008-0004-4
intvolume: ' 78'
issue: '1'
language:
- iso: ger
page: 61-139
publication: Zeitschrift für Betriebswirtschaft
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
quality_controlled: '1'
status: public
title: Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme
type: journal_article
user_id: '21222'
volume: 78
year: '2008'
...
---
_id: '3546'
abstract:
- lang: eng
text: 'Using a large sample of small private companies, we show incremental influence
ofeconomic incentives over prescriptions from accounting standards by financial
statementpreparers in a code‐law setting with high alignment between financial
and tax reportingand no agency problems. Contrary to predictions from standards,
more profitable companiesare more likely to write‐off and the write‐off magnitude
is greater, reflecting taxminimisation. Larger companies are more likely to write‐off,
but the magnitude decreaseswith size, reflecting increasing political costs due
to greater visibility to taxauthorities. Previous write‐off patterns and magnitudes
are persistent, reflectinginstitutional learning linked to regulatory changes. '
author:
- first_name: Neil
full_name: Garrod, Neil
last_name: Garrod
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
orcid: 0009-0009-2545-5929
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
citation:
ama: Garrod N, Kosi U, Valentincic A. Asset Write-Offs in the Absence of Agency
Problems. Journal of Business Finance and Accounting. 2008;35(3-4):307-330.
doi:10.1111/j.1468-5957.2008.02078.x
apa: Garrod, N., Kosi, U., & Valentincic, A. (2008). Asset Write-Offs in the
Absence of Agency Problems. Journal of Business Finance and Accounting,
35(3–4), 307–330. https://doi.org/10.1111/j.1468-5957.2008.02078.x
bibtex: '@article{Garrod_Kosi_Valentincic_2008, title={Asset Write-Offs in the Absence
of Agency Problems}, volume={35}, DOI={10.1111/j.1468-5957.2008.02078.x},
number={3–4}, journal={Journal of Business Finance and Accounting}, author={Garrod,
Neil and Kosi, Urska and Valentincic, Aljosa}, year={2008}, pages={307–330} }'
chicago: 'Garrod, Neil, Urska Kosi, and Aljosa Valentincic. “Asset Write-Offs in
the Absence of Agency Problems.” Journal of Business Finance and Accounting
35, no. 3–4 (2008): 307–30. https://doi.org/10.1111/j.1468-5957.2008.02078.x.'
ieee: 'N. Garrod, U. Kosi, and A. Valentincic, “Asset Write-Offs in the Absence
of Agency Problems,” Journal of Business Finance and Accounting, vol. 35,
no. 3–4, pp. 307–330, 2008, doi: 10.1111/j.1468-5957.2008.02078.x.'
mla: Garrod, Neil, et al. “Asset Write-Offs in the Absence of Agency Problems.”
Journal of Business Finance and Accounting, vol. 35, no. 3–4, 2008, pp.
307–30, doi:10.1111/j.1468-5957.2008.02078.x.
short: N. Garrod, U. Kosi, A. Valentincic, Journal of Business Finance and Accounting
35 (2008) 307–330.
date_created: 2018-07-11T10:28:02Z
date_updated: 2026-06-15T08:06:58Z
department:
- _id: '551'
- _id: '186'
- _id: '635'
doi: 10.1111/j.1468-5957.2008.02078.x
extern: '1'
intvolume: ' 35'
issue: 3-4
jel:
- M41
- D82
- H25
language:
- iso: eng
page: 307-330
publication: Journal of Business Finance and Accounting
publication_status: published
status: public
title: Asset Write-Offs in the Absence of Agency Problems
type: journal_article
user_id: '54068'
volume: 35
year: '2008'
...
---
_id: '2496'
author:
- first_name: Dinko
full_name: Dimitrov, Dinko
last_name: Dimitrov
- first_name: Claus-Jochen
full_name: Haake, Claus-Jochen
id: '20801'
last_name: Haake
citation:
ama: Dimitrov D, Haake C-J. A note on the paradox of smaller coalitions. Social
Choice and Welfare. 2007;30(4):571-579. doi:10.1007/s00355-007-0266-8
apa: Dimitrov, D., & Haake, C.-J. (2007). A note on the paradox of smaller coalitions.
Social Choice and Welfare, 30(4), 571–579. https://doi.org/10.1007/s00355-007-0266-8
bibtex: '@article{Dimitrov_Haake_2007, title={A note on the paradox of smaller coalitions},
volume={30}, DOI={10.1007/s00355-007-0266-8},
number={4}, journal={Social Choice and Welfare}, publisher={Springer Nature},
author={Dimitrov, Dinko and Haake, Claus-Jochen}, year={2007}, pages={571–579}
}'
chicago: 'Dimitrov, Dinko, and Claus-Jochen Haake. “A Note on the Paradox of Smaller
Coalitions.” Social Choice and Welfare 30, no. 4 (2007): 571–79. https://doi.org/10.1007/s00355-007-0266-8.'
ieee: D. Dimitrov and C.-J. Haake, “A note on the paradox of smaller coalitions,”
Social Choice and Welfare, vol. 30, no. 4, pp. 571–579, 2007.
mla: Dimitrov, Dinko, and Claus-Jochen Haake. “A Note on the Paradox of Smaller
Coalitions.” Social Choice and Welfare, vol. 30, no. 4, Springer Nature,
2007, pp. 571–79, doi:10.1007/s00355-007-0266-8.
short: D. Dimitrov, C.-J. Haake, Social Choice and Welfare 30 (2007) 571–579.
date_created: 2018-04-26T09:51:08Z
date_updated: 2022-01-06T06:56:41Z
ddc:
- '040'
department:
- _id: '205'
- _id: '475'
doi: 10.1007/s00355-007-0266-8
file:
- access_level: closed
content_type: application/pdf
creator: stela
date_created: 2018-10-31T08:39:07Z
date_updated: 2018-10-31T08:39:07Z
file_id: '5134'
file_name: A note on the paradox of smaller coalitions.pdf
file_size: 154354
relation: main_file
success: 1
file_date_updated: 2018-10-31T08:39:07Z
has_accepted_license: '1'
intvolume: ' 30'
issue: '4'
language:
- iso: eng
page: 571-579
publication: Social Choice and Welfare
publication_identifier:
issn:
- 0176-1714
- 1432-217X
publication_status: published
publisher: Springer Nature
status: public
title: A note on the paradox of smaller coalitions
type: journal_article
user_id: '65453'
volume: 30
year: '2007'
...
---
_id: '2600'
author:
- first_name: Stefan
full_name: Betz, Stefan
id: '54'
last_name: Betz
citation:
ama: 'Betz S. Standortplanung. In: Küpper H-U, ed. Handwörterbuch der Betriebswirtschaft.
6th ed. Stuttgart; 2007:1660-1669.'
apa: Betz, S. (2007). Standortplanung. In H.-U. Küpper (Ed.), Handwörterbuch
der Betriebswirtschaft (6th ed., pp. 1660–1669). Stuttgart.
bibtex: '@inbook{Betz_2007, place={Stuttgart}, edition={6}, title={Standortplanung},
booktitle={Handwörterbuch der Betriebswirtschaft}, author={Betz, Stefan}, editor={Küpper,
Hans-UlrichEditor}, year={2007}, pages={1660–1669} }'
chicago: Betz, Stefan. “Standortplanung.” In Handwörterbuch der Betriebswirtschaft,
edited by Hans-Ulrich Küpper, 6th ed., 1660–69. Stuttgart, 2007.
ieee: S. Betz, “Standortplanung,” in Handwörterbuch der Betriebswirtschaft,
6th ed., H.-U. Küpper, Ed. Stuttgart, 2007, pp. 1660–1669.
mla: Betz, Stefan. “Standortplanung.” Handwörterbuch der Betriebswirtschaft,
edited by Hans-Ulrich Küpper, 6th ed., 2007, pp. 1660–69.
short: 'S. Betz, in: H.-U. Küpper (Ed.), Handwörterbuch der Betriebswirtschaft,
6th ed., Stuttgart, 2007, pp. 1660–1669.'
date_created: 2018-05-03T11:50:22Z
date_updated: 2022-01-06T06:57:15Z
department:
- _id: '193'
edition: '6'
editor:
- first_name: Hans-Ulrich
full_name: Küpper, Hans-Ulrich
last_name: Küpper
language:
- iso: ger
page: 1660 - 1669
place: Stuttgart
publication: Handwörterbuch der Betriebswirtschaft
publication_status: published
status: public
title: Standortplanung
type: book_chapter
user_id: '21811'
year: '2007'
...
---
_id: '2601'
author:
- first_name: Stefan
full_name: Betz, Stefan
id: '54'
last_name: Betz
citation:
ama: 'Betz S. Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements
in Supply Chains. In: Vahrenkamp R, ed. Risikomanagement in Supply Chains.
Berlin; 2007:179-199.'
apa: Betz, S. (2007). Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements
in Supply Chains. In R. Vahrenkamp (Ed.), Risikomanagement in Supply Chains
(pp. 179–199). Berlin.
bibtex: '@inbook{Betz_2007, place={Berlin}, title={Unscharfe Produktionsmengenplanung
als Instrument des Risikomanagements in Supply Chains}, booktitle={Risikomanagement
in Supply Chains}, author={Betz, Stefan}, editor={Vahrenkamp, RichardEditor},
year={2007}, pages={179–199} }'
chicago: Betz, Stefan. “Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements
in Supply Chains.” In Risikomanagement in Supply Chains, edited by Richard
Vahrenkamp, 179–99. Berlin, 2007.
ieee: S. Betz, “Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements
in Supply Chains,” in Risikomanagement in Supply Chains, R. Vahrenkamp,
Ed. Berlin, 2007, pp. 179–199.
mla: Betz, Stefan. “Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements
in Supply Chains.” Risikomanagement in Supply Chains, edited by Richard
Vahrenkamp, 2007, pp. 179–99.
short: 'S. Betz, in: R. Vahrenkamp (Ed.), Risikomanagement in Supply Chains, Berlin,
2007, pp. 179–199.'
date_created: 2018-05-03T11:51:53Z
date_updated: 2022-01-06T06:57:15Z
department:
- _id: '193'
editor:
- first_name: Richard
full_name: Vahrenkamp, Richard
last_name: Vahrenkamp
language:
- iso: ger
page: 179 - 199
place: Berlin
publication: Risikomanagement in Supply Chains
publication_status: published
status: public
title: Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in
Supply Chains
type: book_chapter
user_id: '21811'
year: '2007'
...
---
_id: '3293'
author:
- first_name: Thomas
full_name: Gries, Thomas
id: '186'
last_name: Gries
citation:
ama: 'Gries T. Global Shift – The European Union, the United States, and the Emergence
of China. In: Tilly R, Welfens PJJ, Heise M, eds. 50 Years of EU Economic Dynamics.
Springer; 2007:25-45.'
apa: Gries, T. (2007). Global Shift – The European Union, the United States, and
the Emergence of China. In R. Tilly, P. J. J. Welfens, & M. Heise (Eds.),
50 Years of EU Economic Dynamics (pp. 25–45). Springer.
bibtex: '@inbook{Gries_2007, title={Global Shift – The European Union, the United
States, and the Emergence of China}, booktitle={50 Years of EU Economic Dynamics},
publisher={Springer}, author={Gries, Thomas}, editor={Tilly, Richard and Welfens,
Paul J.J. and Heise, MichaelEditors}, year={2007}, pages={25–45} }'
chicago: Gries, Thomas. “Global Shift – The European Union, the United States, and
the Emergence of China.” In 50 Years of EU Economic Dynamics, edited by
Richard Tilly, Paul J.J. Welfens, and Michael Heise, 25–45. Springer, 2007.
ieee: T. Gries, “Global Shift – The European Union, the United States, and the Emergence
of China,” in 50 Years of EU Economic Dynamics, R. Tilly, P. J. J. Welfens,
and M. Heise, Eds. Springer, 2007, pp. 25–45.
mla: Gries, Thomas. “Global Shift – The European Union, the United States, and the
Emergence of China.” 50 Years of EU Economic Dynamics, edited by Richard
Tilly et al., Springer, 2007, pp. 25–45.
short: 'T. Gries, in: R. Tilly, P.J.J. Welfens, M. Heise (Eds.), 50 Years of EU
Economic Dynamics, Springer, 2007, pp. 25–45.'
date_created: 2018-06-22T10:14:33Z
date_updated: 2022-01-06T06:59:09Z
department:
- _id: '19'
- _id: '200'
- _id: '475'
- _id: '202'
editor:
- first_name: Richard
full_name: Tilly, Richard
last_name: Tilly
- first_name: Paul J.J.
full_name: Welfens, Paul J.J.
last_name: Welfens
- first_name: Michael
full_name: Heise, Michael
last_name: Heise
language:
- iso: eng
page: 25-45
publication: 50 Years of EU Economic Dynamics
publication_identifier:
isbn:
- 978-3-540-74054-4
publisher: Springer
status: public
title: Global Shift – The European Union, the United States, and the Emergence of
China
type: book_chapter
user_id: '186'
year: '2007'
...
---
_id: '3294'
author:
- first_name: Thomas
full_name: Gries, Thomas
id: '186'
last_name: Gries
- first_name: Jinjun
full_name: Xue, Jinjun
last_name: Xue
citation:
ama: 'Gries T, Xue J. Educational Disparity and Income Inequality in Urban China.
In: The Economic Science. Vol 55, No. 3. ; 2007:101-116.'
apa: Gries, T., & Xue, J. (2007). Educational Disparity and Income Inequality
in Urban China. In The Economic Science (Vol. 55, No. 3, pp. 101–116).
bibtex: '@inbook{Gries_Xue_2007, title={Educational Disparity and Income Inequality
in Urban China}, volume={55, No. 3}, booktitle={The Economic Science}, author={Gries,
Thomas and Xue, Jinjun}, year={2007}, pages={101–116} }'
chicago: Gries, Thomas, and Jinjun Xue. “Educational Disparity and Income Inequality
in Urban China.” In The Economic Science, 55, No. 3:101–16, 2007.
ieee: T. Gries and J. Xue, “Educational Disparity and Income Inequality in Urban
China,” in The Economic Science, vol. 55, No. 3, 2007, pp. 101–116.
mla: Gries, Thomas, and Jinjun Xue. “Educational Disparity and Income Inequality
in Urban China.” The Economic Science, vol. 55, No. 3, 2007, pp. 101–16.
short: 'T. Gries, J. Xue, in: The Economic Science, 2007, pp. 101–116.'
date_created: 2018-06-22T10:25:28Z
date_updated: 2022-01-06T06:59:09Z
department:
- _id: '19'
- _id: '200'
- _id: '475'
- _id: '202'
language:
- iso: eng
page: 101 -116
publication: The Economic Science
status: public
title: Educational Disparity and Income Inequality in Urban China
type: book_chapter
user_id: '186'
volume: 55, No. 3
year: '2007'
...
---
_id: '3470'
article_number: '733'
author:
- first_name: Jan
full_name: Beran, Jan
last_name: Beran
- first_name: Yuanhua
full_name: Feng, Yuanhua
id: '20760'
last_name: Feng
citation:
ama: Beran J, Feng Y. Local Polynomial Estimation with a FARIMA-GARCH Error Process.
Bernoulli. 2007;7(5). doi:10.2307/3318539
apa: Beran, J., & Feng, Y. (2007). Local Polynomial Estimation with a FARIMA-GARCH
Error Process. Bernoulli, 7(5). https://doi.org/10.2307/3318539
bibtex: '@article{Beran_Feng_2007, title={Local Polynomial Estimation with a FARIMA-GARCH
Error Process}, volume={7}, DOI={10.2307/3318539},
number={5733}, journal={Bernoulli}, publisher={JSTOR}, author={Beran, Jan and
Feng, Yuanhua}, year={2007} }'
chicago: Beran, Jan, and Yuanhua Feng. “Local Polynomial Estimation with a FARIMA-GARCH
Error Process.” Bernoulli 7, no. 5 (2007). https://doi.org/10.2307/3318539.
ieee: J. Beran and Y. Feng, “Local Polynomial Estimation with a FARIMA-GARCH Error
Process,” Bernoulli, vol. 7, no. 5, 2007.
mla: Beran, Jan, and Yuanhua Feng. “Local Polynomial Estimation with a FARIMA-GARCH
Error Process.” Bernoulli, vol. 7, no. 5, 733, JSTOR, 2007, doi:10.2307/3318539.
short: J. Beran, Y. Feng, Bernoulli 7 (2007).
date_created: 2018-07-05T14:28:34Z
date_updated: 2022-01-06T06:59:18Z
department:
- _id: '206'
doi: 10.2307/3318539
intvolume: ' 7'
issue: '5'
publication: Bernoulli
publication_identifier:
issn:
- 1350-7265
publication_status: published
publisher: JSTOR
status: public
title: Local Polynomial Estimation with a FARIMA-GARCH Error Process
type: journal_article
user_id: '10075'
volume: 7
year: '2007'
...
---
_id: '3481'
author:
- first_name: Karsten
full_name: Klose, Karsten
last_name: Klose
- first_name: Ralf
full_name: Knackstedt, Ralf
last_name: Knackstedt
- first_name: Daniel
full_name: Beverungen, Daniel
id: '59677'
last_name: Beverungen
citation:
ama: 'Klose K, Knackstedt R, Beverungen D. Identification of services --- A stakeholder-based
approach to SOA development and its application in the area of production planning.
In: Proceedings of the 15th European Conference on Information System.
St. Gallen, Switzerland; 2007.'
apa: Klose, K., Knackstedt, R., & Beverungen, D. (2007). Identification of services
--- A stakeholder-based approach to SOA development and its application in the
area of production planning. In Proceedings of the 15th European Conference
on Information System. St. Gallen, Switzerland.
bibtex: '@inproceedings{Klose_Knackstedt_Beverungen_2007, place={St. Gallen, Switzerland},
title={Identification of services --- A stakeholder-based approach to SOA development
and its application in the area of production planning}, booktitle={Proceedings
of the 15th European Conference on Information System}, author={Klose, Karsten
and Knackstedt, Ralf and Beverungen, Daniel}, year={2007} }'
chicago: Klose, Karsten, Ralf Knackstedt, and Daniel Beverungen. “Identification
of Services --- A Stakeholder-Based Approach to SOA Development and Its Application
in the Area of Production Planning.” In Proceedings of the 15th European Conference
on Information System. St. Gallen, Switzerland, 2007.
ieee: K. Klose, R. Knackstedt, and D. Beverungen, “Identification of services ---
A stakeholder-based approach to SOA development and its application in the area
of production planning,” in Proceedings of the 15th European Conference on
Information System, St. Gallen, Switzerland, 2007.
mla: Klose, Karsten, et al. “Identification of Services --- A Stakeholder-Based
Approach to SOA Development and Its Application in the Area of Production Planning.”
Proceedings of the 15th European Conference on Information System, 2007.
short: 'K. Klose, R. Knackstedt, D. Beverungen, in: Proceedings of the 15th European
Conference on Information System, St. Gallen, Switzerland, 2007.'
conference:
location: St. Gallen, Switzerland
name: 15th European Conference on Information System
date_created: 2018-07-06T10:02:09Z
date_updated: 2022-01-06T06:59:18Z
department:
- _id: '526'
extern: '1'
place: St. Gallen, Switzerland
publication: Proceedings of the 15th European Conference on Information System
status: public
title: Identification of services --- A stakeholder-based approach to SOA development
and its application in the area of production planning
type: conference
user_id: '21671'
year: '2007'
...
---
_id: '3508'
author:
- first_name: Jörg
full_name: Becker, Jörg
last_name: Becker
- first_name: Axel
full_name: Winkelmann, Axel
last_name: Winkelmann
- first_name: Daniel
full_name: Beverungen, Daniel
id: '59677'
last_name: Beverungen
- first_name: Christian
full_name: Janiesch, Christian
last_name: Janiesch
citation:
ama: Becker J, Winkelmann A, Beverungen D, Janiesch C. Bereitstellung von Artikelstammdaten.
HMD --- Praxis der Wirtschaftsinformatik. 2007;(258):45--56.
apa: Becker, J., Winkelmann, A., Beverungen, D., & Janiesch, C. (2007). Bereitstellung
von Artikelstammdaten. HMD --- Praxis Der Wirtschaftsinformatik, (258),
45--56.
bibtex: '@article{Becker_Winkelmann_Beverungen_Janiesch_2007, title={Bereitstellung
von Artikelstammdaten}, number={258}, journal={HMD --- Praxis der Wirtschaftsinformatik},
author={Becker, Jörg and Winkelmann, Axel and Beverungen, Daniel and Janiesch,
Christian}, year={2007}, pages={45--56} }'
chicago: 'Becker, Jörg, Axel Winkelmann, Daniel Beverungen, and Christian Janiesch.
“Bereitstellung von Artikelstammdaten.” HMD --- Praxis Der Wirtschaftsinformatik,
no. 258 (2007): 45--56.'
ieee: J. Becker, A. Winkelmann, D. Beverungen, and C. Janiesch, “Bereitstellung
von Artikelstammdaten,” HMD --- Praxis der Wirtschaftsinformatik, no. 258,
pp. 45--56, 2007.
mla: Becker, Jörg, et al. “Bereitstellung von Artikelstammdaten.” HMD --- Praxis
Der Wirtschaftsinformatik, no. 258, 2007, pp. 45--56.
short: J. Becker, A. Winkelmann, D. Beverungen, C. Janiesch, HMD --- Praxis Der
Wirtschaftsinformatik (2007) 45--56.
date_created: 2018-07-06T12:15:30Z
date_updated: 2022-01-06T06:59:20Z
department:
- _id: '526'
extern: '1'
issue: '258'
page: 45--56
publication: HMD --- Praxis der Wirtschaftsinformatik
status: public
title: Bereitstellung von Artikelstammdaten
type: journal_article
user_id: '21671'
year: '2007'
...
---
_id: '3704'
abstract:
- lang: ger
text: "Das Bundesverfassungsgericht hat die aktuelle Erbschaft- und Schenkungsteuer
für\r\nverfassungswidrig erklärt. Verantwortlich hierfür sind insbesondere die
unterschiedlichen Bewertungen\r\nder einzelnen Vermögenspositionen. In diesem
Beitrag wird die steuerliche Unter- oder\r\nÜberbewertung von Anteilen an Kapitalgesellschaften
untersucht. Durch Sensitivitätsanalysen wird\r\nillustriert, in welchem Maß ökonomische
Rahmenbedingungen die Wertlücke zwischen Steuer- und\r\nMarktwert verändern. Die
Ergebnisse zeigen, dass die geltenden steuerlichen Bewertungsvorschriften\r\nin
verschiedenen realistischen Szenarien selbst bei ähnlichen Unternehmenstypen zu
einer Ungleichbehandlung führen."
article_type: original
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
citation:
ama: Müller J. Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften.
Finanz Betrieb. 2007:415--426.
apa: Müller, J. (2007). Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften.
Finanz Betrieb, 415--426.
bibtex: '@article{Müller_2007, title={Die steuerliche Ungleichbehandlung von Anteilen
an Kapitalgesellschaften}, journal={Finanz Betrieb}, author={Müller, Jens}, year={2007},
pages={415--426} }'
chicago: Müller, Jens. “Die Steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften.”
Finanz Betrieb, 2007, 415--426.
ieee: J. Müller, “Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften,”
Finanz Betrieb, pp. 415--426, 2007.
mla: Müller, Jens. “Die Steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften.”
Finanz Betrieb, 2007, pp. 415--426.
short: J. Müller, Finanz Betrieb (2007) 415--426.
date_created: 2018-07-25T09:02:31Z
date_updated: 2022-01-06T06:59:30Z
department:
- _id: '186'
- _id: '189'
jel:
- H2
- M41
keyword:
- Anteile Kapitalgesellschaften
- Rahmenbedingung
- Wertlücke
- steuerliche Ungleichbehandlung
language:
- iso: eng
page: 415--426
publication: Finanz Betrieb
status: public
title: Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften
type: journal_article
user_id: '48187'
year: '2007'
...