[{"author":[{"full_name":"Alberternst, Stephan","last_name":"Alberternst","first_name":"Stephan"},{"last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"year":"2015","status":"public","title":"The Effect of Taxes on Corporate Financing Decision - Evidence from the German Interest Barrier","intvolume":"       182","date_updated":"2022-01-06T07:01:21Z","series_title":"arqus, Quantitative Research in Taxation","_id":"4759","language":[{"iso":"eng"}],"volume":182,"user_id":"21222","citation":{"ieee":"S. Alberternst and C. Sureth-Sloane, <i>The Effect of Taxes on Corporate Financing Decision - Evidence from the German Interest Barrier</i>, vol. 182. 2015.","apa":"Alberternst, S., &#38; Sureth-Sloane, C. (2015). <i>The Effect of Taxes on Corporate Financing Decision - Evidence from the German Interest Barrier</i> (Vol. 182).","chicago":"Alberternst, Stephan, and Caren Sureth-Sloane. <i>The Effect of Taxes on Corporate Financing Decision - Evidence from the German Interest Barrier</i>. Vol. 182. Arqus, Quantitative Research in Taxation, 2015.","short":"S. Alberternst, C. Sureth-Sloane, The Effect of Taxes on Corporate Financing Decision - Evidence from the German Interest Barrier, 2015.","mla":"Alberternst, Stephan, and Caren Sureth-Sloane. <i>The Effect of Taxes on Corporate Financing Decision - Evidence from the German Interest Barrier</i>. Vol. 182, 2015.","bibtex":"@book{Alberternst_Sureth-Sloane_2015, series={arqus, Quantitative Research in Taxation}, title={The Effect of Taxes on Corporate Financing Decision - Evidence from the German Interest Barrier}, volume={182}, author={Alberternst, Stephan and Sureth-Sloane, Caren}, year={2015}, collection={arqus, Quantitative Research in Taxation} }","ama":"Alberternst S, Sureth-Sloane C. <i>The Effect of Taxes on Corporate Financing Decision - Evidence from the German Interest Barrier</i>. Vol 182.; 2015."},"date_created":"2018-10-15T13:08:59Z","department":[{"_id":"187"}],"type":"working_paper"},{"citation":{"apa":"Hoppe, T., Maiterth, R., &#38; Sureth-Sloane, C. (2015). <i>Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse</i>. <a href=\"https://doi.org/10.2139/ssrn.2548398\">https://doi.org/10.2139/ssrn.2548398</a>","ieee":"T. Hoppe, R. Maiterth, and C. Sureth-Sloane, <i>Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse</i>. 2015.","short":"T. Hoppe, R. Maiterth, C. Sureth-Sloane, Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse, 2015.","chicago":"Hoppe, Thomas, Ralf Maiterth, and Caren Sureth-Sloane. <i>Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse</i>, 2015. <a href=\"https://doi.org/10.2139/ssrn.2548398\">https://doi.org/10.2139/ssrn.2548398</a>.","mla":"Hoppe, Thomas, et al. <i>Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse</i>. 2015, doi:<a href=\"https://doi.org/10.2139/ssrn.2548398\">10.2139/ssrn.2548398</a>.","ama":"Hoppe T, Maiterth R, Sureth-Sloane C. <i>Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse</i>.; 2015. doi:<a href=\"https://doi.org/10.2139/ssrn.2548398\">10.2139/ssrn.2548398</a>","bibtex":"@book{Hoppe_Maiterth_Sureth-Sloane_2015, title={Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse}, DOI={<a href=\"https://doi.org/10.2139/ssrn.2548398\">10.2139/ssrn.2548398</a>}, author={Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2015} }"},"file_date_updated":"2018-04-06T07:53:46Z","oa":"1","jel":["H21","H24","H25","C54"],"status":"public","has_accepted_license":"1","_id":"2254","page":"45","ddc":["330"],"user_id":"530","abstract":[{"text":"Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren würden. Auf der Basis von realen Jahresabschlussdaten wird eine mehrperiodige Veranlagungssimulation durchgeführt, die insbesondere ermöglicht, den zu erwartenden Eigenkapitalverzehr sowie den Anstieg der Steuerbelastung für die betrachtete Unternehmensgruppe zu quantifizieren. Von besonderem Interesse sind hierbei Unternehmen deren laufende Erträge nicht ausreichen, um die Belastungen durch die Vermögensteuer zu tragen und damit einem Substanzverzehr ausgesetzt sind. Es zeigt sich, dass etwa die Hälfte der Unternehmen im Untersuchungszeitraum von sechs Jahren in mindestens einem Jahr einen Substanzverzehr erfährt. Der Vermögensteuer kommt somit keinesfalls der vielfach postulierte Charakter einer eher mäßig belastenden und im Wesentlichen substanzverschonenden Steuer zu. Zusatzbelastungen von knapp 100 bis zu 300% der Ertragsteuerlast sind keine Seltenheit und veranschaulichen das Gefährdungspotenzial dieser Steuer für den Wirtschaftsstandort Deutschland.","lang":"ger"},{"lang":"eng","text":"The (re-)introduction of a wealth tax has become a focal point of interest as a result of last years’ political discussions. We analyze the impact of implementing currently discussed wealth tax concepts on the overall tax burden and companies’ equity. Simulating a tax assessment based on real annual financial statement data from German listed firms in a multi-period setting, we quantify the expected equity erosion as well as the increase in tax burden of these companies that is induced by wealth taxation at the corporate and shareholder level. Special attention is given to companies whose current yield is very low and thus have to take additional loans or liquidate assets to settle their wealth tax bill. Our findings indicate that about half of the companies suffer at least in one year from wealth tax-induced asset erosion within the six-year period under review. In contrast to the usually postulated moderate effects of a wealth tax on firms, our results indicate that the additional burden arising from wealth taxation can range from nearly 100% to 300% of the profit tax burden, highlighting the magnitude of the risk from wealth taxation for Germany as a location for business."}],"date_created":"2018-04-06T07:51:21Z","file":[{"creator":"hoppet","date_created":"2018-04-06T07:53:46Z","relation":"main_file","date_updated":"2018-04-06T07:53:46Z","file_name":"Hoppe Maiterth Sureth-Sloane 2015.pdf","file_size":1077359,"access_level":"closed","file_id":"2255","success":1,"content_type":"application/pdf"}],"department":[{"_id":"187"},{"_id":"635"}],"type":"working_paper","keyword":["Steuerbelastung","Substanzbesteuerung","ungleiche Vermögensverteilung","Veranlagungssimulation","Vermögensteuer"],"publication_identifier":{"issn":["1556-5068"]},"author":[{"id":"22671","first_name":"Thomas","last_name":"Hoppe","full_name":"Hoppe, Thomas"},{"first_name":"Ralf","last_name":"Maiterth","full_name":"Maiterth, Ralf"},{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"year":"2015","title":"Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse","date_updated":"2024-04-08T11:31:28Z","language":[{"iso":"ger"}],"main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=2548398"}],"alternative_title":["Wealth Tax and its Implications for Germany as a Location for Business - An Economic Analysis"],"doi":"10.2139/ssrn.2548398"},{"quality_controlled":"1","publication":"Steuer und Wirtschaft International","issue":"10","citation":{"mla":"Oßwald, Benjamin, and Caren Sureth-Sloane. “Entscheidungskalküle US-Amerikanischer Unternehmen Bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?” <i>Steuer Und Wirtschaft International</i>, vol. 25, no. 10, 2015, pp. 478–86.","ama":"Oßwald B, Sureth-Sloane C. Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate? <i>Steuer und Wirtschaft International</i>. 2015;25(10):478-486.","bibtex":"@article{Oßwald_Sureth-Sloane_2015, title={Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?}, volume={25}, number={10}, journal={Steuer und Wirtschaft International}, author={Oßwald, Benjamin and Sureth-Sloane, Caren}, year={2015}, pages={478–486} }","apa":"Oßwald, B., &#38; Sureth-Sloane, C. (2015). Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate? <i>Steuer Und Wirtschaft International</i>, <i>25</i>(10), 478–486.","ieee":"B. Oßwald and C. Sureth-Sloane, “Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?,” <i>Steuer und Wirtschaft International</i>, vol. 25, no. 10, pp. 478–486, 2015.","short":"B. Oßwald, C. Sureth-Sloane, Steuer Und Wirtschaft International 25 (2015) 478–486.","chicago":"Oßwald, Benjamin, and Caren Sureth-Sloane. “Entscheidungskalküle US-Amerikanischer Unternehmen Bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?” <i>Steuer Und Wirtschaft International</i> 25, no. 10 (2015): 478–86."},"type":"journal_article","department":[{"_id":"187"},{"_id":"635"}],"date_created":"2018-10-15T12:52:37Z","date_updated":"2026-04-09T09:16:07Z","intvolume":"        25","year":"2015","status":"public","title":"Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?","author":[{"full_name":"Oßwald, Benjamin","last_name":"Oßwald","first_name":"Benjamin"},{"id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"user_id":"96670","volume":25,"page":"478-486","_id":"4756","language":[{"iso":"eng"}]},{"date_created":"2020-08-14T08:58:07Z","department":[{"_id":"635"}],"oa":"1","type":"journal_article","citation":{"chicago":"Albers, Sönke, and Caren Sureth-Sloane. “Editorial: What Is and What Is Not a Substantial Contribution?” <i>Business Research</i> 5, no. 2 (2014).","ama":"Albers S, Sureth-Sloane C. Editorial: What Is and What Is Not a Substantial Contribution? <i>Business Research</i>. 2014;5(2).","short":"S. Albers, C. Sureth-Sloane, Business Research 5 (2014).","bibtex":"@article{Albers_Sureth-Sloane_2014, title={Editorial: What Is and What Is Not a Substantial Contribution?}, volume={5}, number={2}, journal={Business Research}, author={Albers, Sönke and Sureth-Sloane, Caren}, year={2014} }","apa":"Albers, S., &#38; Sureth-Sloane, C. (2014). Editorial: What Is and What Is Not a Substantial Contribution? <i>Business Research</i>, <i>5</i>(2).","mla":"Albers, Sönke, and Caren Sureth-Sloane. “Editorial: What Is and What Is Not a Substantial Contribution?” <i>Business Research</i>, vol. 5, no. 2, 2014.","ieee":"S. Albers and C. Sureth-Sloane, “Editorial: What Is and What Is Not a Substantial Contribution?,” <i>Business Research</i>, vol. 5, no. 2, 2014."},"publication":"Business Research","issue":"2","language":[{"iso":"eng"}],"_id":"17962","main_file_link":[{"url":"https://link.springer.com/content/pdf/10.1007/BF03342734.pdf","open_access":"1"}],"volume":5,"user_id":"61801","author":[{"full_name":"Albers, Sönke","first_name":"Sönke","last_name":"Albers"},{"last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"status":"public","title":"Editorial: What Is and What Is Not a Substantial Contribution?","year":"2014","intvolume":"         5","date_updated":"2022-01-06T06:53:24Z"},{"intvolume":"       165","date_updated":"2022-01-06T07:01:21Z","author":[{"id":"10020","full_name":"Ortmann, Regina","last_name":"Ortmann","first_name":"Regina"},{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","id":"530"}],"year":"2014","status":"public","title":"Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?","volume":165,"user_id":"61801","_id":"4750","series_title":"arqus, Quantitative Research in Taxation","language":[{"iso":"eng"}],"citation":{"apa":"Ortmann, R., &#38; Sureth-Sloane, C. (2014). <i>Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?</i> (Vol. 165).","mla":"Ortmann, Regina, and Caren Sureth-Sloane. <i>Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?</i> Vol. 165, 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.","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.","ama":"Ortmann R, Sureth-Sloane C. <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.","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} }"},"department":[{"_id":"590"},{"_id":"187"},{"_id":"635"}],"type":"working_paper","date_created":"2018-10-15T11:07:03Z"},{"date_created":"2018-10-15T13:11:26Z","type":"newspaper_article","department":[{"_id":"187"}],"publication":"Frankfurter Allgemeine Zeitung","citation":{"bibtex":"@article{Sureth-Sloane_2014, title={Der Wandel wird zur Daueraufgabe}, volume={202}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane, Caren}, year={2014} }","ama":"Sureth-Sloane C. Der Wandel wird zur Daueraufgabe. <i>Frankfurter Allgemeine Zeitung</i>. 2014.","mla":"Sureth-Sloane, Caren. “Der Wandel wird zur Daueraufgabe.” <i>Frankfurter Allgemeine Zeitung</i>, vol. 202, 2014.","short":"C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 202 (2014).","chicago":"Sureth-Sloane, Caren. “Der Wandel wird zur Daueraufgabe.” <i>Frankfurter Allgemeine Zeitung</i>, 2014.","ieee":"C. Sureth-Sloane, “Der Wandel wird zur Daueraufgabe,” <i>Frankfurter Allgemeine Zeitung</i>, vol. 202, 2014.","apa":"Sureth-Sloane, C. (2014). Der Wandel wird zur Daueraufgabe. <i>Frankfurter Allgemeine Zeitung</i>."},"page":"16","language":[{"iso":"ger"}],"_id":"4760","user_id":"21222","publication_date":"2014-09-01","volume":202,"title":"Der Wandel wird zur Daueraufgabe","status":"public","year":"2014","author":[{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","id":"530"}],"date_updated":"2022-01-06T07:01:21Z","intvolume":"       202"},{"type":"book_chapter","department":[{"_id":"187"}],"date_created":"2018-10-30T13:32:04Z","place":"Detmold","publication":"Wirtschaftspädagogische Handlungsfelder","citation":{"ama":"Sureth-Sloane C. Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags. In: Braukmann U, Kremer B, Kremer H-H, eds. <i>Wirtschaftspädagogische Handlungsfelder</i>. Detmold: Eusl Verlag; 2014.","bibtex":"@inbook{Sureth-Sloane_2014, place={Detmold}, title={Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags}, booktitle={Wirtschaftspädagogische Handlungsfelder}, publisher={Eusl Verlag}, author={Sureth-Sloane, Caren}, editor={Braukmann, Ulrich and Kremer, Bernadette and Kremer, H.-HugoEditors}, year={2014} }","mla":"Sureth-Sloane, Caren. “Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.” <i>Wirtschaftspädagogische Handlungsfelder</i>, edited by Ulrich Braukmann et al., Eusl Verlag, 2014.","chicago":"Sureth-Sloane, Caren. “Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.” In <i>Wirtschaftspädagogische Handlungsfelder</i>, edited by Ulrich Braukmann, Bernadette Kremer, and H.-Hugo Kremer. Detmold: Eusl Verlag, 2014.","short":"C. Sureth-Sloane, in: U. Braukmann, B. Kremer, H.-H. Kremer (Eds.), Wirtschaftspädagogische Handlungsfelder, Eusl Verlag, Detmold, 2014.","apa":"Sureth-Sloane, C. (2014). Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags. In U. Braukmann, B. Kremer, &#38; H.-H. Kremer (Eds.), <i>Wirtschaftspädagogische Handlungsfelder</i>. Detmold: Eusl Verlag.","ieee":"C. Sureth-Sloane, “Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags,” in <i>Wirtschaftspädagogische Handlungsfelder</i>, U. Braukmann, B. Kremer, and H.-H. Kremer, Eds. Detmold: Eusl Verlag, 2014."},"user_id":"21222","alternative_title":["Festschrift für Peter F. E. Sloane zum 60. Geburtstag"],"editor":[{"first_name":"Ulrich","last_name":"Braukmann","full_name":"Braukmann, Ulrich"},{"last_name":"Kremer","first_name":"Bernadette","full_name":"Kremer, Bernadette"},{"full_name":"Kremer, H.-Hugo","last_name":"Kremer","first_name":"H.-Hugo"}],"publisher":"Eusl Verlag","_id":"5027","language":[{"iso":"ger"}],"date_updated":"2022-01-06T07:01:35Z","year":"2014","title":"Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags","status":"public","author":[{"first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}]},{"citation":{"bibtex":"@book{Diller_Kortebusch_Schneider_Sureth-Sloane_2014, series={arqus, Quantitative Research in Taxation}, title={Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior}, volume={167}, author={Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2014}, collection={arqus, Quantitative Research in Taxation} }","ama":"Diller M, Kortebusch P, Schneider G, Sureth-Sloane C. <i>Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior</i>. Vol 167.; 2014.","mla":"Diller, Markus, et al. <i>Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior</i>. Vol. 167, 2014.","chicago":"Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane. <i>Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior</i>. Vol. 167. Arqus, Quantitative Research in Taxation, 2014.","short":"M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior, 2014.","ieee":"M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, <i>Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior</i>, vol. 167. 2014.","apa":"Diller, M., Kortebusch, P., Schneider, G., &#38; Sureth-Sloane, C. (2014). <i>Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior</i> (Vol. 167)."},"department":[{"_id":"187"},{"_id":"635"}],"type":"working_paper","date_created":"2018-10-30T13:43:18Z","intvolume":"       167","date_updated":"2022-01-06T07:01:35Z","author":[{"first_name":"Markus","last_name":"Diller","full_name":"Diller, Markus"},{"full_name":"Kortebusch, Pia","last_name":"Kortebusch","first_name":"Pia"},{"first_name":"Georg","last_name":"Schneider","full_name":"Schneider, Georg"},{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane"}],"year":"2014","title":"Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior","status":"public","volume":167,"user_id":"61801","language":[{"iso":"eng"}],"_id":"5037","series_title":"arqus, Quantitative Research in Taxation"},{"citation":{"mla":"Diller, Markus, et al. <i>Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment</i>. Vol. 187, 2014.","bibtex":"@book{Diller_Kortebusch_Schneider_Sureth-Sloane_2014, series={arqus, Quantitative Research in Taxation}, title={Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment}, volume={187}, author={Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2014}, collection={arqus, Quantitative Research in Taxation} }","ama":"Diller M, Kortebusch P, Schneider G, Sureth-Sloane C. <i>Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment</i>. Vol 187.; 2014.","ieee":"M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, <i>Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment</i>, vol. 187. 2014.","apa":"Diller, M., Kortebusch, P., Schneider, G., &#38; Sureth-Sloane, C. (2014). <i>Boon or Bane? 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Studium nach Bologna: Theorie oder Praxis – ein Scheinwiderspruch? <i>Frankfurter Allgemeine Zeitung</i>. 2012.","bibtex":"@article{Sureth-Sloane_2012, title={Studium nach Bologna: Theorie oder Praxis – ein Scheinwiderspruch?}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane, Caren}, year={2012} }","mla":"Sureth-Sloane, Caren. “Studium nach Bologna: Theorie oder Praxis – ein Scheinwiderspruch?” <i>Frankfurter Allgemeine Zeitung</i>, 2012."},"user_id":"21222","publication_date":"2012-05-16","_id":"5060","language":[{"iso":"dut"}],"date_updated":"2022-01-06T07:01:36Z","title":"Studium nach Bologna: Theorie oder Praxis – ein Scheinwiderspruch?","status":"public","year":"2012","author":[{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane"}]}]