---
_id: '41192'
abstract:
- lang: eng
  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>
author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
- first_name: Erich
  full_name: Pummerer, Erich
  last_name: Pummerer
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>
  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>
  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} }'
  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>.
  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>.'
  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>.
  short: R. Ortmann, E. Pummerer, Journal of Business Economics (2023).
date_created: 2023-01-31T12:55:05Z
date_updated: 2023-01-31T12:55:43Z
department:
- _id: '590'
doi: 10.1007/s11573-022-01133-5
keyword:
- Economics and Econometrics
- Business and International Management
language:
- iso: eng
publication: Journal of Business Economics
publication_identifier:
  issn:
  - 0044-2372
  - 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: Distortional effects of separate accounting and formula apportionment on factor
  allocation
type: journal_article
user_id: '21222'
year: '2023'
...
---
_id: '41182'
author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
- first_name: Dirk
  full_name: Schindler, Dirk
  last_name: Schindler
citation:
  ama: Ortmann R, Schindler D. <i>Income Shifting and Management Incentives</i>.;
    2022.
  apa: Ortmann, R., &#38; Schindler, D. (2022). <i>Income Shifting and Management
    Incentives</i>.
  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} }'
  chicago: Ortmann, Regina, and Dirk Schindler. <i>Income Shifting and Management
    Incentives</i>. TAF Working Paper Serie, 2022.
  ieee: R. Ortmann and D. Schindler, <i>Income Shifting and Management Incentives</i>.
    2022.
  mla: Ortmann, Regina, and Dirk Schindler. <i>Income Shifting and Management Incentives</i>.
    2022.
  short: R. Ortmann, D. Schindler, Income Shifting and Management Incentives, 2022.
date_created: 2023-01-31T12:38:14Z
date_updated: 2023-01-31T12:38:18Z
department:
- _id: '590'
extern: '1'
language:
- iso: eng
series_title: TAF Working Paper Serie
status: public
title: Income Shifting and Management Incentives
type: working_paper
user_id: '21222'
year: '2022'
...
---
_id: '22523'
abstract:
- lang: eng
  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.
article_type: original
author:
- first_name: Sonja
  full_name: Warkulat, Sonja
  id: '67243'
  last_name: Warkulat
- first_name: Sebastian
  full_name: Krull, Sebastian
  id: '84497'
  last_name: Krull
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
- first_name: Nina
  full_name: Klocke, Nina
  id: '51025'
  last_name: Klocke
- first_name: Matthias
  full_name: Pelster, Matthias
  id: '67265'
  last_name: Pelster
  orcid: ' https://orcid.org/0000-0001-5740-2420'
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.
  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.
  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} }'
  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.'
  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.
  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.
  short: S. Warkulat, S. Krull, R. Ortmann, N. Klocke, M. Pelster, Covid Economics
    (2021) 183–205.
date_created: 2021-07-02T09:30:36Z
date_updated: 2022-01-06T06:55:36Z
department:
- _id: '186'
- _id: '578'
funded_apc: '1'
issue: '83'
jel:
- I10
- I12
- I18
keyword:
- COVID-19 reporting
- willingness to pay
- willingness to accept
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://cepr.org/file/11142/download?token=wXdlx51o
oa: '1'
page: 183-205
publication: Covid Economics
publisher: CEPR Press
quality_controlled: '1'
status: public
title: COVID-19 reporting and willingness to pay for leisure activities
type: journal_article
user_id: '67265'
year: '2021'
...
---
_id: '41197'
author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
- first_name: Sonja
  full_name: Warkulat, Sonja
  id: '67243'
  last_name: Warkulat
- first_name: Sebastian
  full_name: Krull, Sebastian
  id: '84497'
  last_name: Krull
- first_name: Nina
  full_name: Klocke, Nina
  id: '51025'
  last_name: Klocke
- first_name: Matthias
  full_name: Pelster, Matthias
  id: '67265'
  last_name: Pelster
  orcid: ' https://orcid.org/0000-0001-5740-2420'
citation:
  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.
  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).
  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.
  mla: Ortmann, Regina, et al. <i>COVID-19 Reporting and Willingness to Pay for Leisure
    Activities</i>. 2021.
  short: R. Ortmann, S. Warkulat, S. Krull, N. Klocke, M. Pelster, COVID-19 Reporting
    and Willingness to Pay for Leisure Activities, 2021.
date_created: 2023-01-31T13:05:49Z
date_updated: 2023-01-31T13:05:56Z
department:
- _id: '590'
intvolume: '        83'
language:
- iso: eng
series_title: 'Working Paper in Covid Economics: Vetted and REal-Time Papers'
status: public
title: COVID-19 Reporting and Willingness to Pay for Leisure Activities
type: working_paper
user_id: '21222'
volume: 83
year: '2021'
...
---
_id: '41184'
author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
- first_name: Dirk
  full_name: Simons, Dirk
  last_name: Simons
- first_name: Dennis
  full_name: Voeller, Dennis
  last_name: Voeller
citation:
  ama: Ortmann R, Simons D, Voeller D. <i>Real Effects of an International Tax Reform
    for MNEs</i>. Vol 64.; 2021.
  apa: Ortmann, R., Simons, D., &#38; Voeller, D. (2021). <i>Real effects of an international
    tax reform for MNEs</i> (Vol. 64).
  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} }'
  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.
  ieee: R. Ortmann, D. Simons, and D. Voeller, <i>Real effects of an international
    tax reform for MNEs</i>, vol. 64. 2021.
  mla: Ortmann, Regina, et al. <i>Real Effects of an International Tax Reform for
    MNEs</i>. 2021.
  short: R. Ortmann, D. Simons, D. Voeller, Real Effects of an International Tax Reform
    for MNEs, 2021.
date_created: 2023-01-31T12:41:01Z
date_updated: 2023-01-31T13:44:56Z
department:
- _id: '590'
intvolume: '        64'
language:
- iso: eng
series_title: TRR 266 Working Paper Series
status: public
title: Real effects of an international tax reform for MNEs
type: working_paper
user_id: '21222'
volume: 64
year: '2021'
...
---
_id: '17730'
article_number: '101717'
author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
- first_name: Matthias
  full_name: Pelster, Matthias
  id: '67265'
  last_name: Pelster
  orcid: ' https://orcid.org/0000-0001-5740-2420'
- first_name: Sascha Tobias
  full_name: Wengerek, Sascha Tobias
  id: '48837'
  last_name: Wengerek
  orcid: 0000-0002-7820-3903
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>
  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>
  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} }'
  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.
  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>.
  short: R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters 37 (2020).
date_created: 2020-08-08T08:52:14Z
date_updated: 2022-01-06T06:53:19Z
department:
- _id: '186'
- _id: '578'
doi: 10.1016/j.frl.2020.101717
intvolume: '        37'
language:
- iso: eng
publication: Finance Research Letters
publication_identifier:
  issn:
  - 1544-6123
publication_status: published
status: public
title: COVID-19 and investor behavior
type: journal_article
user_id: '67265'
volume: 37
year: '2020'
...
---
_id: '41180'
article_number: '101717'
author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
- first_name: Matthias
  full_name: Pelster, Matthias
  id: '67265'
  last_name: Pelster
  orcid: ' https://orcid.org/0000-0001-5740-2420'
- first_name: Sascha Tobias
  full_name: Wengerek, Sascha Tobias
  id: '48837'
  last_name: Wengerek
  orcid: 0000-0002-7820-3903
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>
  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>
  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}
    }'
  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, Art. no. 101717, 2020, doi: <a href="https://doi.org/10.1016/j.frl.2020.101717">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).
date_created: 2023-01-31T12:35:33Z
date_updated: 2023-01-31T12:41:28Z
department:
- _id: '590'
doi: 10.1016/j.frl.2020.101717
intvolume: '        37'
keyword:
- Finance
language:
- iso: eng
publication: Finance Research Letters
publication_identifier:
  issn:
  - 1544-6123
publication_status: published
publisher: Elsevier BV
quality_controlled: '1'
status: public
title: COVID-19 and investor behavior
type: journal_article
user_id: '21222'
volume: 37
year: '2020'
...
---
_id: '4739'
article_type: original
author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  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>
  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>
  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} }'
  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>.'
  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.
  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>.
  short: R. Ortmann, C. Sureth-Sloane, Journal of Business Economics 86 (2016) 441–475.
date_created: 2018-10-12T12:06:58Z
date_updated: 2022-01-06T07:01:20Z
department:
- _id: '186'
doi: 10.1007/s11573-015-0780-6
intvolume: '        86'
issue: '5'
language:
- iso: eng
page: 441-475
publication: Journal of Business Economics
status: public
title: Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational
  Groups?
type: journal_article
user_id: '21222'
volume: 86
year: '2016'
...
---
_id: '4745'
abstract:
- lang: eng
  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. '
author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
citation:
  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.
  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).
  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} }'
  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.
  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.
date_created: 2018-10-15T11:00:01Z
date_updated: 2022-01-06T07:01:20Z
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series_title: WU Working Paper Series
status: public
title: Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting
  Uncertainty Impact After-Tax Income of Multinational Groups?,
type: working_paper
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volume: 2015 - 10
year: '2015'
...
---
_id: '14913'
author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
citation:
  ama: Ortmann R. <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).
  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} }'
  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. Ortmann, <i>Uncertainty in Weighting Formulary Apportionment Factors and
    Its Impact on After-Tax Income of Multinational Groups</i>, vol. 198. 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.
  short: R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors and
    Its Impact on After-Tax Income of Multinational Groups, 2015.
date_created: 2019-11-13T08:52:41Z
date_updated: 2022-01-06T06:52:11Z
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language:
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publication_status: published
series_title: arqus - Quantitative Research in Taxation
status: public
title: Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on
  After-Tax Income of Multinational Groups
type: working_paper
user_id: '21222'
volume: 198
year: '2015'
...
---
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author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
citation:
  ama: Ortmann R. Uncertainty in Weighting Formulary Apportionment Factors. <i>Die
    Betriebswirtschaft</i>. 2015;75(3):161-177.
  apa: Ortmann, R. (2015). Uncertainty in Weighting Formulary Apportionment Factors.
    <i>Die Betriebswirtschaft</i>, <i>75</i>(3), 161–177.
  bibtex: '@article{Ortmann_2015, title={Uncertainty in Weighting Formulary Apportionment
    Factors}, volume={75}, number={3}, journal={Die Betriebswirtschaft}, author={Ortmann,
    Regina}, year={2015}, pages={161–177} }'
  chicago: 'Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors.”
    <i>Die Betriebswirtschaft</i> 75, no. 3 (2015): 161–77.'
  ieee: R. Ortmann, “Uncertainty in Weighting Formulary Apportionment Factors,” <i>Die
    Betriebswirtschaft</i>, vol. 75, no. 3, pp. 161–177, 2015.
  mla: Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors.”
    <i>Die Betriebswirtschaft</i>, vol. 75, no. 3, 2015, pp. 161–77.
  short: R. Ortmann, Die Betriebswirtschaft 75 (2015) 161–177.
date_created: 2018-10-15T11:03:50Z
date_updated: 2023-01-31T13:00:02Z
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title: Uncertainty in Weighting Formulary Apportionment Factors
type: journal_article
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volume: 75
year: '2015'
...
---
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author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Ortmann R, Sureth-Sloane C. <i>Can the CCCTB Alleviate Tax Discrimination against
    Loss-Making European Multinational Groups?</i> Vol 165.; 2014.
  apa: Ortmann, R., &#38; Sureth-Sloane, C. (2014). <i>Can the CCCTB Alleviate Tax
    Discrimination against Loss-Making European Multinational Groups?</i> (Vol. 165).
  bibtex: '@book{Ortmann_Sureth-Sloane_2014, series={arqus, Quantitative Research
    in Taxation}, title={Can the CCCTB Alleviate Tax Discrimination against Loss-Making
    European Multinational Groups?}, volume={165}, author={Ortmann, Regina and Sureth-Sloane,
    Caren}, year={2014}, collection={arqus, Quantitative Research in Taxation} }'
  chicago: Ortmann, Regina, and Caren Sureth-Sloane. <i>Can the CCCTB Alleviate Tax
    Discrimination against Loss-Making European Multinational Groups?</i> Vol. 165.
    Arqus, Quantitative Research in Taxation, 2014.
  ieee: R. Ortmann and C. Sureth-Sloane, <i>Can the CCCTB Alleviate Tax Discrimination
    against Loss-Making European Multinational Groups?</i>, vol. 165. 2014.
  mla: Ortmann, Regina, and Caren Sureth-Sloane. <i>Can the CCCTB Alleviate Tax Discrimination
    against Loss-Making European Multinational Groups?</i> Vol. 165, 2014.
  short: R. Ortmann, C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination
    against Loss-Making European Multinational Groups?, 2014.
date_created: 2018-10-15T11:07:03Z
date_updated: 2022-01-06T07:01:21Z
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language:
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series_title: arqus, Quantitative Research in Taxation
status: public
title: Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational
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type: working_paper
user_id: '61801'
volume: 165
year: '2014'
...