[{"author":[{"last_name":"Ortmann","full_name":"Ortmann, Regina","id":"10020","first_name":"Regina"},{"first_name":"Erich","last_name":"Pummerer","full_name":"Pummerer, Erich"}],"date_created":"2023-01-31T12:55:05Z","date_updated":"2023-01-31T12:55:43Z","publisher":"Springer Science and Business Media LLC","doi":"10.1007/s11573-022-01133-5","title":"Distortional effects of separate accounting and formula apportionment on factor allocation","publication_status":"published","publication_identifier":{"issn":["0044-2372","1861-8928"]},"citation":{"ama":"Ortmann R, Pummerer E. Distortional effects of separate accounting and formula apportionment on factor allocation. <i>Journal of Business Economics</i>. Published online 2023. doi:<a href=\"https://doi.org/10.1007/s11573-022-01133-5\">10.1007/s11573-022-01133-5</a>","ieee":"R. Ortmann and E. Pummerer, “Distortional effects of separate accounting and formula apportionment on factor allocation,” <i>Journal of Business Economics</i>, 2023, doi: <a href=\"https://doi.org/10.1007/s11573-022-01133-5\">10.1007/s11573-022-01133-5</a>.","chicago":"Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate Accounting and Formula Apportionment on Factor Allocation.” <i>Journal of Business Economics</i>, 2023. <a href=\"https://doi.org/10.1007/s11573-022-01133-5\">https://doi.org/10.1007/s11573-022-01133-5</a>.","mla":"Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate Accounting and Formula Apportionment on Factor Allocation.” <i>Journal of Business Economics</i>, Springer Science and Business Media LLC, 2023, doi:<a href=\"https://doi.org/10.1007/s11573-022-01133-5\">10.1007/s11573-022-01133-5</a>.","bibtex":"@article{Ortmann_Pummerer_2023, title={Distortional effects of separate accounting and formula apportionment on factor allocation}, DOI={<a href=\"https://doi.org/10.1007/s11573-022-01133-5\">10.1007/s11573-022-01133-5</a>}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Ortmann, Regina and Pummerer, Erich}, year={2023} }","short":"R. Ortmann, E. Pummerer, Journal of Business Economics (2023).","apa":"Ortmann, R., &#38; Pummerer, E. (2023). Distortional effects of separate accounting and formula apportionment on factor allocation. <i>Journal of Business Economics</i>. <a href=\"https://doi.org/10.1007/s11573-022-01133-5\">https://doi.org/10.1007/s11573-022-01133-5</a>"},"year":"2023","user_id":"21222","department":[{"_id":"590"}],"_id":"41192","language":[{"iso":"eng"}],"keyword":["Economics and Econometrics","Business and International Management"],"type":"journal_article","publication":"Journal of Business Economics","status":"public","abstract":[{"text":"<jats:title>Abstract</jats:title><jats:p>We examine distortions caused by tax base allocation systems–separate accounting (SA) or formula apportionment (FA)–with respect to the allocation of assets and workforce within multinational entities (MNEs). The effects of both systems are intensively debated by EU Member States as they are striving to implement a European tax system. Its introduction would lead to a switch from SA to FA. Moreover, Pillar One of the recent global tax reform includes a mix of both tax base allocation systems. We find that, against the claims of the EU, FA does not necessarily create lower distortions of the factor allocation. Decisive for that assessment is the level of profit shifting under SA. Our results indicate that, in tendency, the factor allocation is more severely distorted by FA when the profit shifting possibilities were rather low under SA. In contrast to former studies, we highlight the importance of analyzing the status quo under the recently applied system (SA) in order to be able to assess the consequences of a switch from SA to FA. Our results are interesting for policy-makers as they help anticipating reactions of MNEs to a change in the applied tax base allocation system and for companies as a basis for future tax planning.</jats:p>","lang":"eng"}]},{"date_updated":"2023-01-31T12:38:18Z","date_created":"2023-01-31T12:38:14Z","author":[{"first_name":"Regina","last_name":"Ortmann","id":"10020","full_name":"Ortmann, Regina"},{"full_name":"Schindler, Dirk","last_name":"Schindler","first_name":"Dirk"}],"title":"Income Shifting and Management Incentives","year":"2022","citation":{"short":"R. Ortmann, D. Schindler, Income Shifting and Management Incentives, 2022.","mla":"Ortmann, Regina, and Dirk Schindler. <i>Income Shifting and Management Incentives</i>. 2022.","bibtex":"@book{Ortmann_Schindler_2022, series={TAF Working Paper Serie}, title={Income Shifting and Management Incentives}, author={Ortmann, Regina and Schindler, Dirk}, year={2022}, collection={TAF Working Paper Serie} }","apa":"Ortmann, R., &#38; Schindler, D. (2022). <i>Income Shifting and Management Incentives</i>.","ama":"Ortmann R, Schindler D. <i>Income Shifting and Management Incentives</i>.; 2022.","ieee":"R. Ortmann and D. Schindler, <i>Income Shifting and Management Incentives</i>. 2022.","chicago":"Ortmann, Regina, and Dirk Schindler. <i>Income Shifting and Management Incentives</i>. TAF Working Paper Serie, 2022."},"_id":"41182","series_title":"TAF Working Paper Serie","user_id":"21222","department":[{"_id":"590"}],"extern":"1","language":[{"iso":"eng"}],"type":"working_paper","status":"public"},{"language":[{"iso":"eng"}],"keyword":["COVID-19 reporting","willingness to pay","willingness to accept"],"publication":"Covid Economics","abstract":[{"text":"The containment of COVID-19 critically hinges on individuals’ behavior. We investigate how individuals react to variations in COVID-19 reporting. Using a survey, we elicit individuals' perceived infection risk given various COVID-19 metrics (e.g., confirmed cases, reproduction rate, or case-fatality ratio). We proxy individuals' risk perception with their willingness to pay for the participation in everyday life and amusements events. We find that participants react to different COVID-19 metrics with varying sensitivity. We observe a saturation of sensitivity for several measures at critical limits used in the political discussion, making our results highly relevant for policy makers in their efforts to direct individuals to adhere to hygienic etiquette and social distancing guidelines.","lang":"eng"}],"date_created":"2021-07-02T09:30:36Z","publisher":"CEPR Press","title":"COVID-19 reporting and willingness to pay for leisure activities","issue":"83","quality_controlled":"1","year":"2021","department":[{"_id":"186"},{"_id":"578"}],"user_id":"67265","_id":"22523","funded_apc":"1","article_type":"original","type":"journal_article","status":"public","author":[{"first_name":"Sonja","last_name":"Warkulat","full_name":"Warkulat, Sonja","id":"67243"},{"first_name":"Sebastian","last_name":"Krull","full_name":"Krull, Sebastian","id":"84497"},{"first_name":"Regina","last_name":"Ortmann","full_name":"Ortmann, Regina","id":"10020"},{"first_name":"Nina","id":"51025","full_name":"Klocke, Nina","last_name":"Klocke"},{"full_name":"Pelster, Matthias","id":"67265","orcid":" https://orcid.org/0000-0001-5740-2420","last_name":"Pelster","first_name":"Matthias"}],"date_updated":"2022-01-06T06:55:36Z","oa":"1","main_file_link":[{"open_access":"1","url":"https://cepr.org/file/11142/download?token=wXdlx51o"}],"page":"183-205","citation":{"ama":"Warkulat S, Krull S, Ortmann R, Klocke N, Pelster M. COVID-19 reporting and willingness to pay for leisure activities. <i>Covid Economics</i>. 2021;(83):183-205.","ieee":"S. Warkulat, S. Krull, R. Ortmann, N. Klocke, and M. Pelster, “COVID-19 reporting and willingness to pay for leisure activities,” <i>Covid Economics</i>, no. 83, pp. 183–205, 2021.","chicago":"Warkulat, Sonja, Sebastian Krull, Regina Ortmann, Nina Klocke, and Matthias Pelster. “COVID-19 Reporting and Willingness to Pay for Leisure Activities.” <i>Covid Economics</i>, no. 83 (2021): 183–205.","short":"S. Warkulat, S. Krull, R. Ortmann, N. Klocke, M. Pelster, Covid Economics (2021) 183–205.","mla":"Warkulat, Sonja, et al. “COVID-19 Reporting and Willingness to Pay for Leisure Activities.” <i>Covid Economics</i>, no. 83, CEPR Press, 2021, pp. 183–205.","bibtex":"@article{Warkulat_Krull_Ortmann_Klocke_Pelster_2021, title={COVID-19 reporting and willingness to pay for leisure activities}, number={83}, journal={Covid Economics}, publisher={CEPR Press}, author={Warkulat, Sonja and Krull, Sebastian and Ortmann, Regina and Klocke, Nina and Pelster, Matthias}, year={2021}, pages={183–205} }","apa":"Warkulat, S., Krull, S., Ortmann, R., Klocke, N., &#38; Pelster, M. (2021). COVID-19 reporting and willingness to pay for leisure activities. <i>Covid Economics</i>, <i>83</i>, 183–205."},"jel":["I10","I12","I18"]},{"language":[{"iso":"eng"}],"_id":"41197","user_id":"21222","series_title":"Working Paper in Covid Economics: Vetted and REal-Time Papers","department":[{"_id":"590"}],"status":"public","type":"working_paper","title":"COVID-19 Reporting and Willingness to Pay for Leisure Activities","date_updated":"2023-01-31T13:05:56Z","date_created":"2023-01-31T13:05:49Z","author":[{"first_name":"Regina","last_name":"Ortmann","full_name":"Ortmann, Regina","id":"10020"},{"id":"67243","full_name":"Warkulat, Sonja","last_name":"Warkulat","first_name":"Sonja"},{"first_name":"Sebastian","full_name":"Krull, Sebastian","id":"84497","last_name":"Krull"},{"first_name":"Nina","last_name":"Klocke","id":"51025","full_name":"Klocke, Nina"},{"first_name":"Matthias","full_name":"Pelster, Matthias","id":"67265","orcid":" https://orcid.org/0000-0001-5740-2420","last_name":"Pelster"}],"volume":83,"year":"2021","citation":{"apa":"Ortmann, R., Warkulat, S., Krull, S., Klocke, N., &#38; Pelster, M. (2021). <i>COVID-19 Reporting and Willingness to Pay for Leisure Activities</i> (Vol. 83).","short":"R. Ortmann, S. Warkulat, S. Krull, N. Klocke, M. Pelster, COVID-19 Reporting and Willingness to Pay for Leisure Activities, 2021.","mla":"Ortmann, Regina, et al. <i>COVID-19 Reporting and Willingness to Pay for Leisure Activities</i>. 2021.","bibtex":"@book{Ortmann_Warkulat_Krull_Klocke_Pelster_2021, series={Working Paper in Covid Economics: Vetted and REal-Time Papers}, title={COVID-19 Reporting and Willingness to Pay for Leisure Activities}, volume={83}, author={Ortmann, Regina and Warkulat, Sonja and Krull, Sebastian and Klocke, Nina and Pelster, Matthias}, year={2021}, collection={Working Paper in Covid Economics: Vetted and REal-Time Papers} }","chicago":"Ortmann, Regina, Sonja Warkulat, Sebastian Krull, Nina Klocke, and Matthias Pelster. <i>COVID-19 Reporting and Willingness to Pay for Leisure Activities</i>. Vol. 83. Working Paper in Covid Economics: Vetted and REal-Time Papers, 2021.","ieee":"R. Ortmann, S. Warkulat, S. Krull, N. Klocke, and M. Pelster, <i>COVID-19 Reporting and Willingness to Pay for Leisure Activities</i>, vol. 83. 2021.","ama":"Ortmann R, Warkulat S, Krull S, Klocke N, Pelster M. <i>COVID-19 Reporting and Willingness to Pay for Leisure Activities</i>. Vol 83.; 2021."},"intvolume":"        83"},{"year":"2021","citation":{"ama":"Ortmann R, Simons D, Voeller D. <i>Real Effects of an International Tax Reform for MNEs</i>. Vol 64.; 2021.","ieee":"R. Ortmann, D. Simons, and D. Voeller, <i>Real effects of an international tax reform for MNEs</i>, vol. 64. 2021.","chicago":"Ortmann, Regina, Dirk Simons, and Dennis Voeller. <i>Real Effects of an International Tax Reform for MNEs</i>. Vol. 64. TRR 266 Working Paper Series, 2021.","bibtex":"@book{Ortmann_Simons_Voeller_2021, series={TRR 266 Working Paper Series}, title={Real effects of an international tax reform for MNEs}, volume={64}, author={Ortmann, Regina and Simons, Dirk and Voeller, Dennis}, year={2021}, collection={TRR 266 Working Paper Series} }","short":"R. Ortmann, D. Simons, D. Voeller, Real Effects of an International Tax Reform for MNEs, 2021.","mla":"Ortmann, Regina, et al. <i>Real Effects of an International Tax Reform for MNEs</i>. 2021.","apa":"Ortmann, R., Simons, D., &#38; Voeller, D. (2021). <i>Real effects of an international tax reform for MNEs</i> (Vol. 64)."},"intvolume":"        64","title":"Real effects of an international tax reform for MNEs","date_updated":"2023-01-31T13:44:56Z","author":[{"full_name":"Ortmann, Regina","id":"10020","last_name":"Ortmann","first_name":"Regina"},{"first_name":"Dirk","last_name":"Simons","full_name":"Simons, Dirk"},{"last_name":"Voeller","full_name":"Voeller, Dennis","first_name":"Dennis"}],"date_created":"2023-01-31T12:41:01Z","volume":64,"status":"public","type":"working_paper","language":[{"iso":"eng"}],"_id":"41184","series_title":"TRR 266 Working Paper Series","user_id":"21222","department":[{"_id":"590"}]},{"publication_identifier":{"issn":["1544-6123"]},"publication_status":"published","year":"2020","intvolume":"        37","citation":{"apa":"Ortmann, R., Pelster, M., &#38; Wengerek, S. T. (2020). COVID-19 and investor behavior. <i>Finance Research Letters</i>, <i>37</i>. <a href=\"https://doi.org/10.1016/j.frl.2020.101717\">https://doi.org/10.1016/j.frl.2020.101717</a>","mla":"Ortmann, Regina, et al. “COVID-19 and Investor Behavior.” <i>Finance Research Letters</i>, vol. 37, 101717, 2020, doi:<a href=\"https://doi.org/10.1016/j.frl.2020.101717\">10.1016/j.frl.2020.101717</a>.","bibtex":"@article{Ortmann_Pelster_Wengerek_2020, title={COVID-19 and investor behavior}, volume={37}, DOI={<a href=\"https://doi.org/10.1016/j.frl.2020.101717\">10.1016/j.frl.2020.101717</a>}, number={101717}, journal={Finance Research Letters}, author={Ortmann, Regina and Pelster, Matthias and Wengerek, Sascha Tobias}, year={2020} }","short":"R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters 37 (2020).","ama":"Ortmann R, Pelster M, Wengerek ST. COVID-19 and investor behavior. <i>Finance Research Letters</i>. 2020;37. doi:<a href=\"https://doi.org/10.1016/j.frl.2020.101717\">10.1016/j.frl.2020.101717</a>","chicago":"Ortmann, Regina, Matthias Pelster, and Sascha Tobias Wengerek. “COVID-19 and Investor Behavior.” <i>Finance Research Letters</i> 37 (2020). <a href=\"https://doi.org/10.1016/j.frl.2020.101717\">https://doi.org/10.1016/j.frl.2020.101717</a>.","ieee":"R. Ortmann, M. Pelster, and S. T. Wengerek, “COVID-19 and investor behavior,” <i>Finance Research Letters</i>, vol. 37, 2020."},"date_updated":"2022-01-06T06:53:19Z","volume":37,"date_created":"2020-08-08T08:52:14Z","author":[{"id":"10020","full_name":"Ortmann, Regina","last_name":"Ortmann","first_name":"Regina"},{"last_name":"Pelster","orcid":" https://orcid.org/0000-0001-5740-2420","id":"67265","full_name":"Pelster, Matthias","first_name":"Matthias"},{"id":"48837","full_name":"Wengerek, Sascha Tobias","last_name":"Wengerek","orcid":"0000-0002-7820-3903","first_name":"Sascha Tobias"}],"title":"COVID-19 and investor behavior","doi":"10.1016/j.frl.2020.101717","publication":"Finance Research Letters","type":"journal_article","status":"public","_id":"17730","department":[{"_id":"186"},{"_id":"578"}],"user_id":"67265","article_number":"101717","language":[{"iso":"eng"}]},{"status":"public","type":"journal_article","article_number":"101717","user_id":"21222","department":[{"_id":"590"}],"_id":"41180","citation":{"ama":"Ortmann R, Pelster M, Wengerek ST. COVID-19 and investor behavior. <i>Finance Research Letters</i>. 2020;37. doi:<a href=\"https://doi.org/10.1016/j.frl.2020.101717\">10.1016/j.frl.2020.101717</a>","ieee":"R. Ortmann, M. Pelster, and S. T. Wengerek, “COVID-19 and investor behavior,” <i>Finance Research Letters</i>, vol. 37, Art. no. 101717, 2020, doi: <a href=\"https://doi.org/10.1016/j.frl.2020.101717\">10.1016/j.frl.2020.101717</a>.","chicago":"Ortmann, Regina, Matthias Pelster, and Sascha Tobias Wengerek. “COVID-19 and Investor Behavior.” <i>Finance Research Letters</i> 37 (2020). <a href=\"https://doi.org/10.1016/j.frl.2020.101717\">https://doi.org/10.1016/j.frl.2020.101717</a>.","mla":"Ortmann, Regina, et al. “COVID-19 and Investor Behavior.” <i>Finance Research Letters</i>, vol. 37, 101717, Elsevier BV, 2020, doi:<a href=\"https://doi.org/10.1016/j.frl.2020.101717\">10.1016/j.frl.2020.101717</a>.","short":"R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters 37 (2020).","bibtex":"@article{Ortmann_Pelster_Wengerek_2020, title={COVID-19 and investor behavior}, volume={37}, DOI={<a href=\"https://doi.org/10.1016/j.frl.2020.101717\">10.1016/j.frl.2020.101717</a>}, number={101717}, journal={Finance Research Letters}, publisher={Elsevier BV}, author={Ortmann, Regina and Pelster, Matthias and Wengerek, Sascha Tobias}, year={2020} }","apa":"Ortmann, R., Pelster, M., &#38; Wengerek, S. T. (2020). COVID-19 and investor behavior. <i>Finance Research Letters</i>, <i>37</i>, Article 101717. <a href=\"https://doi.org/10.1016/j.frl.2020.101717\">https://doi.org/10.1016/j.frl.2020.101717</a>"},"intvolume":"        37","publication_status":"published","publication_identifier":{"issn":["1544-6123"]},"doi":"10.1016/j.frl.2020.101717","author":[{"id":"10020","full_name":"Ortmann, Regina","last_name":"Ortmann","first_name":"Regina"},{"first_name":"Matthias","orcid":" https://orcid.org/0000-0001-5740-2420","last_name":"Pelster","id":"67265","full_name":"Pelster, Matthias"},{"first_name":"Sascha Tobias","orcid":"0000-0002-7820-3903","last_name":"Wengerek","id":"48837","full_name":"Wengerek, Sascha Tobias"}],"volume":37,"date_updated":"2023-01-31T12:41:28Z","publication":"Finance Research Letters","language":[{"iso":"eng"}],"keyword":["Finance"],"year":"2020","quality_controlled":"1","title":"COVID-19 and investor behavior","date_created":"2023-01-31T12:35:33Z","publisher":"Elsevier BV"},{"title":"Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?","doi":"10.1007/s11573-015-0780-6","date_updated":"2022-01-06T07:01:20Z","date_created":"2018-10-12T12:06:58Z","author":[{"last_name":"Ortmann","full_name":"Ortmann, Regina","id":"10020","first_name":"Regina"},{"first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"volume":86,"year":"2016","citation":{"ieee":"R. Ortmann and C. Sureth-Sloane, “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?,” <i>Journal of Business Economics</i>, vol. 86, no. 5, pp. 441–475, 2016.","chicago":"Ortmann, Regina, and Caren Sureth-Sloane. “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?” <i>Journal of Business Economics</i> 86, no. 5 (2016): 441–75. <a href=\"https://doi.org/10.1007/s11573-015-0780-6\">https://doi.org/10.1007/s11573-015-0780-6</a>.","ama":"Ortmann R, Sureth-Sloane C. Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? <i>Journal of Business Economics</i>. 2016;86(5):441-475. doi:<a href=\"https://doi.org/10.1007/s11573-015-0780-6\">10.1007/s11573-015-0780-6</a>","short":"R. Ortmann, C. Sureth-Sloane, Journal of Business Economics 86 (2016) 441–475.","bibtex":"@article{Ortmann_Sureth-Sloane_2016, title={Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?}, volume={86}, DOI={<a href=\"https://doi.org/10.1007/s11573-015-0780-6\">10.1007/s11573-015-0780-6</a>}, number={5}, journal={Journal of Business Economics}, author={Ortmann, Regina and Sureth-Sloane, Caren}, year={2016}, pages={441–475} }","mla":"Ortmann, Regina, and Caren Sureth-Sloane. “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?” <i>Journal of Business Economics</i>, vol. 86, no. 5, 2016, pp. 441–75, doi:<a href=\"https://doi.org/10.1007/s11573-015-0780-6\">10.1007/s11573-015-0780-6</a>.","apa":"Ortmann, R., &#38; Sureth-Sloane, C. (2016). Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? <i>Journal of Business Economics</i>, <i>86</i>(5), 441–475. <a href=\"https://doi.org/10.1007/s11573-015-0780-6\">https://doi.org/10.1007/s11573-015-0780-6</a>"},"intvolume":"        86","page":"441-475","issue":"5","article_type":"original","language":[{"iso":"eng"}],"_id":"4739","user_id":"21222","department":[{"_id":"186"}],"status":"public","type":"journal_article","publication":"Journal of Business Economics"},{"type":"working_paper","status":"public","file":[{"date_updated":"2020-08-14T08:06:12Z","creator":"llennard","date_created":"2020-08-14T08:06:12Z","file_size":254259,"access_level":"closed","file_name":"TAF_WP_010_Ortmann_2015.pdf","file_id":"17958","content_type":"application/pdf","success":1,"relation":"main_file"}],"abstract":[{"text":"Formulary apportionment is an intensively debated mechanism for allocating tax base within multinational groups. Systems under which the formula is identical in all jurisdictions and systems under which jurisdictions can determine the weights on the formula factors individually can be observed. The latter systems produce uncertainty about the overall tax-liable share of the future group tax base. Counter-intuitively, I identify scenarios under which increased uncertainty leads to higher expected future group income. My results provide helpful insights for firms and policy makers debating the specific design of a formulary apportionment system. ","lang":"eng"}],"department":[{"_id":"590"},{"_id":"635"}],"series_title":"WU Working Paper Series","user_id":"21222","_id":"4745","file_date_updated":"2020-08-14T08:06:12Z","language":[{"iso":"eng"}],"ddc":["330"],"has_accepted_license":"1","citation":{"chicago":"Ortmann, Regina. <i>Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,</i>. Vol. 2015–10. WU Working Paper Series, 2015.","ieee":"R. Ortmann, <i>Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,</i> vol. 2015–10. 2015.","ama":"Ortmann R. <i>Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,</i>. Vol 2015-10.; 2015.","bibtex":"@book{Ortmann_2015, series={WU Working Paper Series}, title={Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,}, volume={2015–10}, author={Ortmann, Regina}, year={2015}, collection={WU Working Paper Series} }","mla":"Ortmann, Regina. <i>Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,</i>. Vol. 2015–10, 2015.","short":"R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, 2015.","apa":"Ortmann, R. (2015). <i>Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,</i> (Vol. 2015–10)."},"year":"2015","volume":"2015 - 10","date_created":"2018-10-15T11:00:01Z","author":[{"first_name":"Regina","id":"10020","full_name":"Ortmann, Regina","last_name":"Ortmann"}],"date_updated":"2022-01-06T07:01:20Z","main_file_link":[{"url":"https://en.wiwi.uni-paderborn.de/fileadmin/cetar/TAF_Working_Paper_Series/TAF_WP_010_Ortmann_2015.pdf"}],"title":"Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,"},{"date_created":"2019-11-13T08:52:41Z","author":[{"first_name":"Regina","full_name":"Ortmann, Regina","id":"10020","last_name":"Ortmann"}],"volume":198,"date_updated":"2022-01-06T06:52:11Z","title":"Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups","publication_status":"published","citation":{"bibtex":"@book{Ortmann_2015, series={arqus - Quantitative Research in Taxation}, title={Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups}, volume={198}, author={Ortmann, Regina}, year={2015}, collection={arqus - Quantitative Research in Taxation} }","short":"R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups, 2015.","mla":"Ortmann, Regina. <i>Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups</i>. Vol. 198, 2015.","apa":"Ortmann, R. (2015). <i>Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups</i> (Vol. 198).","ama":"Ortmann R. <i>Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups</i>. Vol 198.; 2015.","chicago":"Ortmann, Regina. <i>Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups</i>. Vol. 198. Arqus - Quantitative Research in Taxation, 2015.","ieee":"R. 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