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A. Schulz and C. Sureth-Sloane, <i>Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen</i>. 2024.","apa":"Schulz, K. A., &#38; Sureth-Sloane, C. (2024). <i>Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4999404\">https://dx.doi.org/10.2139/ssrn.4999404</a>","chicago":"Schulz, Kim Alina, and Caren Sureth-Sloane. <i>Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen</i>. TRR 266 Accounting for Transparency Working Paper Series No. 161, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.4999404\">https://dx.doi.org/10.2139/ssrn.4999404</a>.","short":"K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen, 2024."},"abstract":[{"text":"Regulatorische Änderungen der vergangenen Jahre sowie die Umsetzung der „DAC 7“-EU‑Richtlinie haben dazu geführt, dass Tax Compliance Management Systeme (Tax CMS) zu einem zunehmend relevanten Faktor in deutschen Betriebsprüfungen avanciert sind. Unsere Interviewstudie, die sich auf Erfahrungen von Expertinnen und Experten aus Industrie, Handel und Steuerberatung stützt, zeigt, dass die Anzahl an Tax CMS in deutschen Unternehmen in den vergangenen Jahren gewachsen ist und insbesondere große Unternehmen mehrheitlich ein solches Kontrollsystem implementiert haben. Während aus Unternehmenssicht noch keine spürbaren Effekte auf die Betriebsprüfungsdauer, -umfang und -schwerpunkte sowie die Anzahl an Steuerstreitigkeiten und Höhe der Steuernachzahlungen feststellbar sind, nehmen die Befragten der steuerberatenden Berufe eine erste positive Entwicklung des Betriebsprüfungsklimas und damit einhergehend weniger Steuerstreitigkeiten sowie eine effizienzorientierte Verschiebung der Prüfungsschwerpunkte hin zu zunehmenden Prozessprüfungen wahr. Die Ergebnisse spiegeln Erfahrungen mit Tax CMS in Betriebsprüfungen wider und erlauben so Einblicke in die Nutzung, sowie Vor- und Nachteile dieser Systeme. So verdeutlichen die Ergebnisse etwa, dass Konkretisierungen der Vorschriften für den Aufbau und die Zertifizierung von Tax CMS sowie konkretere Rahmenbedingungen, die die Einbeziehung von Tax CMS in Betriebsprüfungen und daraus entstehende potentielle Betriebsprüfungserleichterungen verlässlich regeln, besonders wichtig sind. Die Einblicke dieser Studie bieten Orientierungspunkte für die Gestaltung der Nutzung von Tax CMS. Dies gilt insbesondere, da Tax CMS im Zuge der regulatorischen Änderungen und der wachsenden Anzahl implementierter Tax CMS zukünftig zunehmend eine relevante Rolle in Betriebsprüfungsprozessen in Deutschland spielen werden. ","lang":"ger"}]},{"main_file_link":[{"url":"https://ssrn.com/abstract=4990616","open_access":"1"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 160","_id":"56727","language":[{"iso":"eng"}],"user_id":"530","doi":"https://dx.doi.org/10.2139/ssrn.4990616","title":"Tax Complexity and Foreign Direct Investment","status":"public","year":"2024","author":[{"full_name":"Euler, Isabell","last_name":"Euler","first_name":"Isabell"},{"last_name":"Harst","first_name":"Simon","full_name":"Harst, Simon"},{"full_name":"Schanz, Deborah","first_name":"Deborah","last_name":"Schanz"},{"id":"530","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren"},{"first_name":"Johannes","last_name":"Voget","full_name":"Voget, Johannes"}],"date_updated":"2024-12-07T14:12:52Z","date_created":"2024-10-23T09:21:01Z","type":"working_paper","department":[{"_id":"187"}],"oa":"1","citation":{"mla":"Euler, Isabell, et al. <i>Tax Complexity and Foreign Direct Investment</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4990616\">https://dx.doi.org/10.2139/ssrn.4990616</a>.","ama":"Euler I, Harst S, Schanz D, Sureth-Sloane C, Voget J. <i>Tax Complexity and Foreign Direct Investment</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4990616\">https://dx.doi.org/10.2139/ssrn.4990616</a>","bibtex":"@book{Euler_Harst_Schanz_Sureth-Sloane_Voget_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 160}, title={Tax Complexity and Foreign Direct Investment}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4990616\">https://dx.doi.org/10.2139/ssrn.4990616</a>}, author={Euler, Isabell and Harst, Simon and Schanz, Deborah and Sureth-Sloane, Caren and Voget, Johannes}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 160} }","apa":"Euler, I., Harst, S., Schanz, D., Sureth-Sloane, C., &#38; Voget, J. (2024). <i>Tax Complexity and Foreign Direct Investment</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4990616\">https://dx.doi.org/10.2139/ssrn.4990616</a>","ieee":"I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, and J. Voget, <i>Tax Complexity and Foreign Direct Investment</i>. 2024.","chicago":"Euler, Isabell, Simon Harst, Deborah Schanz, Caren Sureth-Sloane, and Johannes Voget. <i>Tax Complexity and Foreign Direct Investment</i>. TRR 266 Accounting for Transparency Working Paper Series No. 160, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.4990616\">https://dx.doi.org/10.2139/ssrn.4990616</a>.","short":"I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, J. Voget, Tax Complexity and Foreign Direct Investment, 2024."}},{"date_updated":"2025-03-18T13:31:37Z","title":"The Effects of Tax Reform on Labor Demand within Tax Departments","status":"public","year":"2024","author":[{"first_name":"Henning","last_name":"Giese","full_name":"Giese, Henning","id":"92812"},{"full_name":"Lynch, Dan","first_name":"Dan","last_name":"Lynch"},{"id":"68607","last_name":"Schulz","first_name":"Kim Alina","full_name":"Schulz, Kim Alina"},{"id":"530","last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren"}],"user_id":"68607","doi":"https://dx.doi.org/10.2139/ssrn.5068550","main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=5068550"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 171","_id":"57902","language":[{"iso":"eng"}],"abstract":[{"lang":"eng","text":"This study examines the effect of major tax reform on firms’ demand for internal tax department employees. Specifically, we analyze the effects of the Tax Cuts and Jobs Act (TCJA) on the number of job postings and skill profiles for tax department positions in large U.S. firms. Understanding how tax reform affects the demand for tax employees is important for quantifying potential compliance costs and assessing how firms adjust their tax planning capacity in response to new regulations. Additionally, our findings provide insights into the evolving skill sets required in the context of technological change and intensifying competition for talent. To address our research question, we employ textual analyses and machine learning techniques to identify and classify approximately 30,000 tax-related job postings from 1,620 firms over the period of 2015-2020. Using a difference-in-differences research design, we find a 26.7% increase in the number of tax-related job postings in the three years following the TCJA enactment. This translates into approximately 1.5 new tax department employees, which, based on prior literature estimates of tax department size, implies a 21% increase in the size of the average tax department. Focusing on the dynamics, we find that this effect is concentrated in the second year after the reform. Consistent with increased compliance costs and new tax planning opportunities, we also find that firms seek tax department employees for both compliance and planning roles, with some evidence of greater demand for employees focused on tax compliance."}],"project":[{"name":"PC2: Computing Resources Provided by the Paderborn Center for Parallel Computing","_id":"52"}],"citation":{"chicago":"Giese, Henning, Dan Lynch, Kim Alina Schulz, and Caren Sureth-Sloane. <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. TRR 266 Accounting for Transparency Working Paper Series No. 171, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>.","short":"H. Giese, D. Lynch, K.A. Schulz, C. Sureth-Sloane, The Effects of Tax Reform on Labor Demand within Tax Departments, 2024.","ieee":"H. Giese, D. Lynch, K. A. Schulz, and C. Sureth-Sloane, <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. 2024.","apa":"Giese, H., Lynch, D., Schulz, K. A., &#38; Sureth-Sloane, C. (2024). <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>","bibtex":"@book{Giese_Lynch_Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 171}, title={The Effects of Tax Reform on Labor Demand within Tax Departments}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>}, author={Giese, Henning and Lynch, Dan and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 171} }","ama":"Giese H, Lynch D, Schulz KA, Sureth-Sloane C. <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>","mla":"Giese, Henning, et al. <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>."},"type":"working_paper","department":[{"_id":"187"}],"oa":"1","date_created":"2025-01-03T11:35:10Z"},{"publication":"Steuer und Wirtschaft","issue":"4","citation":{"short":"K.A. Schulz, C. Sureth-Sloane, Steuer und Wirtschaft 101 (2024) 335–353.","chicago":"Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.” <i>Steuer und Wirtschaft</i> 101, no. 4 (2024): 335–53.","ieee":"K. A. Schulz and C. Sureth-Sloane, “Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen,” <i>Steuer und Wirtschaft</i>, vol. 101, no. 4, pp. 335–353, 2024.","apa":"Schulz, K. A., &#38; Sureth-Sloane, C. (2024). Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. <i>Steuer und Wirtschaft</i>, <i>101</i>(4), 335–353.","bibtex":"@article{Schulz_Sureth-Sloane_2024, title={Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, volume={101}, number={4}, journal={Steuer und Wirtschaft}, author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, pages={335–353} }","ama":"Schulz KA, Sureth-Sloane C. Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. <i>Steuer und Wirtschaft</i>. 2024;101(4):335-353.","mla":"Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.” <i>Steuer und Wirtschaft</i>, vol. 101, no. 4, 2024, pp. 335–53."},"quality_controlled":"1","date_created":"2024-05-31T10:04:36Z","type":"journal_article","department":[{"_id":"187"}],"year":"2024","title":"Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen","status":"public","author":[{"full_name":"Schulz, Kim Alina","last_name":"Schulz","first_name":"Kim Alina","id":"68607"},{"id":"530","first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren"}],"date_updated":"2026-04-09T07:37:06Z","intvolume":"       101","page":"335-353","language":[{"iso":"ger"}],"_id":"54530","user_id":"74000","volume":101},{"date_created":"2023-12-19T13:22:08Z","type":"working_paper","keyword":["tax complexity","tax complexity cost","tax department","tax employees","tax risk"],"department":[{"_id":"187"}],"oa":"1","citation":{"chicago":"Giese, Henning, Reinald Koch, and Caren Sureth-Sloane. <i>Tax Complexity and Tax Risk: The Role of Tax Employees</i>. TRR 266 Accounting for Transparency Working Paper Series No. 149, 2024. <a href=\"https://doi.org/10.2139/ssrn.4888151\">https://doi.org/10.2139/ssrn.4888151</a>.","short":"H. Giese, R. Koch, C. Sureth-Sloane, Tax Complexity and Tax Risk: The Role of Tax Employees, 2024.","apa":"Giese, H., Koch, R., &#38; Sureth-Sloane, C. (2024). <i>Tax Complexity and Tax Risk: The Role of Tax Employees</i>. <a href=\"https://doi.org/10.2139/ssrn.4888151\">https://doi.org/10.2139/ssrn.4888151</a>","ieee":"H. Giese, R. Koch, and C. Sureth-Sloane, <i>Tax Complexity and Tax Risk: The Role of Tax Employees</i>. 2024.","ama":"Giese H, Koch R, Sureth-Sloane C. <i>Tax Complexity and Tax Risk: The Role of Tax Employees</i>.; 2024. doi:<a href=\"https://doi.org/10.2139/ssrn.4888151\">10.2139/ssrn.4888151</a>","bibtex":"@book{Giese_Koch_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 149}, title={Tax Complexity and Tax Risk: The Role of Tax Employees}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4888151\">10.2139/ssrn.4888151</a>}, author={Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 149} }","mla":"Giese, Henning, et al. <i>Tax Complexity and Tax Risk: The Role of Tax Employees</i>. 2024, doi:<a href=\"https://doi.org/10.2139/ssrn.4888151\">10.2139/ssrn.4888151</a>."},"abstract":[{"lang":"eng","text":"This study analyzes the impact of tax complexity on the location of tax employees and tax risk. Using a hand-collected dataset of more than 7,500 tax employees from 348 European-listed multinationals, we identify two types of firm-level costs associated with tax complexity—tax employees, and tax risk. We find that firms locate more tax employees in countries with greater tax complexity. This association is particularly pronounced for complexity in tax procedures. We also find that multinationals operating in countries with high tax complexity are associated with higher tax risk. The incremental tax risk vanishes for firms that locate more tax employees in countries with highly complex tax procedures, while we find no risk reduction from additional tax employees in countries with complex tax rules. Our results reveal that multinationals eliminate 25 percent of overall tax complexity-related tax risk through targeted location of tax employees."}],"main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4888151"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 149","_id":"49873","language":[{"iso":"eng"}],"user_id":"96670","doi":"10.2139/ssrn.4888151","year":"2024","status":"public","title":"Tax Complexity and Tax Risk: The Role of Tax Employees","author":[{"full_name":"Giese, Henning","first_name":"Henning","last_name":"Giese","id":"92812"},{"last_name":"Koch","first_name":"Reinald","full_name":"Koch, Reinald"},{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530"}],"publication_status":"published","date_updated":"2026-06-11T06:51:43Z"},{"date_created":"2021-08-02T12:44:45Z","department":[{"_id":"187"}],"type":"journal_article","issue":"2","publication":"European Accounting Review","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1"}],"doi":"10.1080/09638180.2021.1951316","publication_identifier":{"eissn":["1468-4497"],"issn":["0963-8180"]},"author":[{"full_name":"Hoppe, Thomas","first_name":"Thomas","last_name":"Hoppe"},{"full_name":"Schanz, Deborah","last_name":"Schanz","first_name":"Deborah"},{"full_name":"Sturm, Susann","first_name":"Susann","last_name":"Sturm"},{"id":"530","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren"}],"year":"2023","title":"The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity","intvolume":"        32","date_updated":"2024-01-30T12:42:18Z","publication_status":"published","oa":"1","citation":{"bibtex":"@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2023, title={The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity}, volume={32}, DOI={<a href=\"https://doi.org/10.1080/09638180.2021.1951316\">10.1080/09638180.2021.1951316</a>}, number={2}, journal={European Accounting Review}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2023}, pages={239–273} }","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. <i>European Accounting Review</i>. 2023;32(2):239-273. doi:<a href=\"https://doi.org/10.1080/09638180.2021.1951316\">10.1080/09638180.2021.1951316</a>","mla":"Hoppe, Thomas, et al. “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity.” <i>European Accounting Review</i>, vol. 32, no. 2, 2023, pp. 239–73, doi:<a href=\"https://doi.org/10.1080/09638180.2021.1951316\">10.1080/09638180.2021.1951316</a>.","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, European Accounting Review 32 (2023) 239–273.","chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity.” <i>European Accounting Review</i> 32, no. 2 (2023): 239–73. <a href=\"https://doi.org/10.1080/09638180.2021.1951316\">https://doi.org/10.1080/09638180.2021.1951316</a>.","ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity,” <i>European Accounting Review</i>, vol. 32, no. 2, pp. 239–273, 2023, doi: <a href=\"https://doi.org/10.1080/09638180.2021.1951316\">10.1080/09638180.2021.1951316</a>.","apa":"Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2023). The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. <i>European Accounting Review</i>, <i>32</i>(2), 239–273. <a href=\"https://doi.org/10.1080/09638180.2021.1951316\">https://doi.org/10.1080/09638180.2021.1951316</a>"},"quality_controlled":"1","_id":"22924","page":"239-273","volume":32,"user_id":"74000","status":"public"},{"_id":"48414","language":[{"iso":"ger"}],"publisher":"TRR 266 Accounting for Transparency","main_file_link":[{"url":"https://www.accounting-for-transparency.de/publications/umfrage-tax-compliance-und-verrechnungspreise/","open_access":"1"}],"doi":"10.52569/hmje9021","user_id":"74000","author":[{"full_name":"Greil, Stefan","last_name":"Greil","first_name":"Stefan"},{"first_name":"Eleonore","last_name":"Kaluza-Thiesen","full_name":"Kaluza-Thiesen, Eleonore"},{"first_name":"Kim Alina","last_name":"Schulz","full_name":"Schulz, Kim Alina","id":"68607"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"}],"year":"2023","title":"Umfrage: Tax Compliance und Verrechnungspreise","status":"public","date_updated":"2024-02-06T10:21:45Z","publication_status":"published","date_created":"2023-10-24T08:06:50Z","oa":"1","department":[{"_id":"187"}],"type":"report","citation":{"chicago":"Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane. <i>Umfrage: Tax Compliance und Verrechnungspreise</i>. TRR 266 Accounting for Transparency, 2023. <a href=\"https://doi.org/10.52569/hmje9021\">https://doi.org/10.52569/hmje9021</a>.","short":"S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Umfrage: Tax Compliance und Verrechnungspreise, TRR 266 Accounting for Transparency, 2023.","ieee":"S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, <i>Umfrage: Tax Compliance und Verrechnungspreise</i>. TRR 266 Accounting for Transparency, 2023.","apa":"Greil, S., Kaluza-Thiesen, E., Schulz, K. A., &#38; Sureth-Sloane, C. (2023). <i>Umfrage: Tax Compliance und Verrechnungspreise</i>. TRR 266 Accounting for Transparency. <a href=\"https://doi.org/10.52569/hmje9021\">https://doi.org/10.52569/hmje9021</a>","bibtex":"@book{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2023, title={Umfrage: Tax Compliance und Verrechnungspreise}, DOI={<a href=\"https://doi.org/10.52569/hmje9021\">10.52569/hmje9021</a>}, publisher={TRR 266 Accounting for Transparency}, author={Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2023} }","ama":"Greil S, Kaluza-Thiesen E, Schulz KA, Sureth-Sloane C. <i>Umfrage: Tax Compliance und Verrechnungspreise</i>. TRR 266 Accounting for Transparency; 2023. doi:<a href=\"https://doi.org/10.52569/hmje9021\">10.52569/hmje9021</a>","mla":"Greil, Stefan, et al. <i>Umfrage: Tax Compliance und Verrechnungspreise</i>. TRR 266 Accounting for Transparency, 2023, doi:<a href=\"https://doi.org/10.52569/hmje9021\">10.52569/hmje9021</a>."}},{"citation":{"bibtex":"@article{Bayer_Englmaier_Riphahn_Schmidt-Dengler_Sondergeld_Sureth-Sloane_von Wangenheim_Weizsäcker_2023, title={Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein für Socialpolitik}, volume={24}, DOI={<a href=\"https://doi.org/10.1515/pwp-2023-0002\">10.1515/pwp-2023-0002</a>}, number={1}, journal={Perspektiven der Wirtschaftspolitik}, author={Bayer, Christian and Englmaier, Florian and Riphahn, Regina and Schmidt-Dengler, Philipp and Sondergeld, Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas and Weizsäcker, Georg}, year={2023}, pages={63–84} }","ama":"Bayer C, Englmaier F, Riphahn R, et al. Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein für Socialpolitik. <i>Perspektiven der Wirtschaftspolitik</i>. 2023;24(1):63-84. doi:<a href=\"https://doi.org/10.1515/pwp-2023-0002\">10.1515/pwp-2023-0002</a>","mla":"Bayer, Christian, et al. “Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik.” <i>Perspektiven der Wirtschaftspolitik</i>, vol. 24, no. 1, 2023, pp. 63–84, doi:<a href=\"https://doi.org/10.1515/pwp-2023-0002\">10.1515/pwp-2023-0002</a>.","short":"C. Bayer, F. Englmaier, R. Riphahn, P. Schmidt-Dengler, V. Sondergeld, C. Sureth-Sloane, J. von Wangenheim, G. Weizsäcker, Perspektiven der Wirtschaftspolitik 24 (2023) 63–84.","chicago":"Bayer, Christian, Florian Englmaier, Regina Riphahn, Philipp Schmidt-Dengler, Virgina Sondergeld, Caren Sureth-Sloane, Jonas von Wangenheim, and Georg Weizsäcker. “Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik.” <i>Perspektiven der Wirtschaftspolitik</i> 24, no. 1 (2023): 63–84. <a href=\"https://doi.org/10.1515/pwp-2023-0002\">https://doi.org/10.1515/pwp-2023-0002</a>.","ieee":"C. Bayer <i>et al.</i>, “Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik,” <i>Perspektiven der Wirtschaftspolitik</i>, vol. 24, no. 1, pp. 63–84, 2023, doi: <a href=\"https://doi.org/10.1515/pwp-2023-0002\">10.1515/pwp-2023-0002</a>.","apa":"Bayer, C., Englmaier, F., Riphahn, R., Schmidt-Dengler, P., Sondergeld, V., Sureth-Sloane, C., von Wangenheim, J., &#38; Weizsäcker, G. (2023). Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein für Socialpolitik. <i>Perspektiven der Wirtschaftspolitik</i>, <i>24</i>(1), 63–84. <a href=\"https://doi.org/10.1515/pwp-2023-0002\">https://doi.org/10.1515/pwp-2023-0002</a>"},"status":"public","page":"63 - 84","_id":"37562","user_id":"74000","volume":24,"issue":"1","publication":"Perspektiven der Wirtschaftspolitik","abstract":[{"text":"Der Verein für Socialpolitik hat zur Bearbeitung seines Schwerpunktthemas „Nachwuchs“ für die Dauer der Kalenderjahre 2021-2022 eine Arbeitsgruppe eingerichtet – im Folgenden: AG Nachwuchs –, deren Aufgabe das Vorlegen eines umfassenden Berichts zur Situation der VWL-Promovierenden und -PostDocs im DACH-Raum ist. Gestützt auf Datenerhebungen und strukturierte Interviews formuliert die AG Nachwuchs in diesem Bericht zwei Empfehlungen, jeweils eine für den Doc- und den PostDoc-Bereich.\r\n\r\nSie empfiehlt im PostDoc-Bereich, dass die Fakultäten bzw. verwandte VWL-Einrichtungen den Übergang zu Tenure-Track beschleunigen und ihn durch eine systematische Planung der Zahlenverhältnisse zwischen den Karrierestufen bei ihrem wissenschaftlichen Personal begleiten. Dadurch sollen bessere Karriereperspektiven erreicht werden. Sowohl die befragten Nachwuchskräfte als auch die befragten Professor:innen und Programmleitungen betonen die Thematik der Stellenperspektiven stark.\r\n\r\nIm Doc-Bereich dokumentieren die Erhebungsdaten eine überraschend geringe Zufriedenheit der VWL-Promovierenden mit der Betreuungssituation durch die Professorenschaft. Die AG Nachwuchs empfiehlt daher eine höhere Betreuungsdichte und eine stärkere Vernetzung von Promovierenden. Weitere Hilfestellungen für Promovierende können in Mehrfach- oder Teambetreuungen sowie in der Bereitstellung von Informationen über die Vielfalt möglicher Karrierewege bestehen.","lang":"ger"}],"date_created":"2023-01-19T11:17:13Z","type":"journal_article","department":[{"_id":"187"}],"year":"2023","title":"Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe 'Nachwuchs' im Verein für Socialpolitik","author":[{"full_name":"Bayer, Christian","last_name":"Bayer","first_name":"Christian"},{"full_name":"Englmaier, Florian","last_name":"Englmaier","first_name":"Florian"},{"first_name":"Regina","last_name":"Riphahn","full_name":"Riphahn, Regina"},{"first_name":"Philipp","last_name":"Schmidt-Dengler","full_name":"Schmidt-Dengler, Philipp"},{"last_name":"Sondergeld","first_name":"Virgina","full_name":"Sondergeld, Virgina"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"},{"last_name":"von Wangenheim","first_name":"Jonas","full_name":"von Wangenheim, Jonas"},{"full_name":"Weizsäcker, Georg","last_name":"Weizsäcker","first_name":"Georg"}],"date_updated":"2025-02-04T08:29:13Z","publication_status":"published","intvolume":"        24","article_type":"original","language":[{"iso":"ger"}],"doi":"10.1515/pwp-2023-0002"},{"date_updated":"2025-02-04T08:30:02Z","intvolume":"         3","status":"public","year":"2023","title":"GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?","author":[{"full_name":"Maiterth, Ralf","first_name":"Ralf","last_name":"Maiterth"},{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"},{"full_name":"Dyck, Daniel","last_name":"Dyck","first_name":"Daniel","id":"83379"},{"id":"83380","last_name":"Heinemann-Heile","first_name":"Vanessa","full_name":"Heinemann-Heile, Vanessa"}],"user_id":"74000","doi":"10.54585/BCGK4022","volume":3,"page":"1 - 6","main_file_link":[{"open_access":"1","url":"10.54585/BCGK4022"}],"language":[{"iso":"ger"}],"_id":"49548","publication":"Schmalenbach IMPULSE","issue":"2","citation":{"mla":"Maiterth, Ralf, et al. “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?” <i>Schmalenbach IMPULSE</i>, vol. 3, no. 2, 2023, pp. 1–6, doi:<a href=\"https://doi.org/10.54585/BCGK4022\">10.54585/BCGK4022</a>.","ama":"Maiterth R, Sureth-Sloane C, Dyck D, Heinemann-Heile V. GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls? <i>Schmalenbach IMPULSE</i>. 2023;3(2):1-6. doi:<a href=\"https://doi.org/10.54585/BCGK4022\">10.54585/BCGK4022</a>","bibtex":"@article{Maiterth_Sureth-Sloane_Dyck_Heinemann-Heile_2023, title={GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?}, volume={3}, DOI={<a href=\"https://doi.org/10.54585/BCGK4022\">10.54585/BCGK4022</a>}, number={2}, journal={Schmalenbach IMPULSE}, author={Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}, year={2023}, pages={1–6} }","apa":"Maiterth, R., Sureth-Sloane, C., Dyck, D., &#38; Heinemann-Heile, V. (2023). GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls? <i>Schmalenbach IMPULSE</i>, <i>3</i>(2), 1–6. <a href=\"https://doi.org/10.54585/BCGK4022\">https://doi.org/10.54585/BCGK4022</a>","ieee":"R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?,” <i>Schmalenbach IMPULSE</i>, vol. 3, no. 2, pp. 1–6, 2023, doi: <a href=\"https://doi.org/10.54585/BCGK4022\">10.54585/BCGK4022</a>.","chicago":"Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile. “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?” <i>Schmalenbach IMPULSE</i> 3, no. 2 (2023): 1–6. <a href=\"https://doi.org/10.54585/BCGK4022\">https://doi.org/10.54585/BCGK4022</a>.","short":"R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, Schmalenbach IMPULSE 3 (2023) 1–6."},"type":"journal_article","department":[{"_id":"187"}],"oa":"1","date_created":"2023-12-07T13:57:00Z"},{"type":"report","department":[{"_id":"187"}],"oa":"1","date_created":"2023-11-28T12:36:09Z","citation":{"ieee":"V. Heinemann-Heile, R. Maiterth, and C. Sureth-Sloane, <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie</i>. 2023.","apa":"Heinemann-Heile, V., Maiterth, R., &#38; Sureth-Sloane, C. (2023). <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie</i>. <a href=\"https://doi.org/doi.org/10.52569/JCNY6589\">https://doi.org/doi.org/10.52569/JCNY6589</a>","mla":"Heinemann-Heile, Vanessa, et al. <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie</i>. 2023, doi:<a href=\"https://doi.org/doi.org/10.52569/JCNY6589\">doi.org/10.52569/JCNY6589</a>.","bibtex":"@book{Heinemann-Heile_Maiterth_Sureth-Sloane_2023, series={TRR 266 Accounting for Transparency}, title={Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie}, DOI={<a href=\"https://doi.org/doi.org/10.52569/JCNY6589\">doi.org/10.52569/JCNY6589</a>}, author={Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, collection={TRR 266 Accounting for Transparency} }","ama":"Heinemann-Heile V, Maiterth R, Sureth-Sloane C. <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie</i>.; 2023. doi:<a href=\"https://doi.org/doi.org/10.52569/JCNY6589\">doi.org/10.52569/JCNY6589</a>","short":"V. Heinemann-Heile, R. Maiterth, C. Sureth-Sloane, Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie, 2023.","chicago":"Heinemann-Heile, Vanessa, Ralf Maiterth, and Caren Sureth-Sloane. <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie</i>. TRR 266 Accounting for Transparency, 2023. <a href=\"https://doi.org/doi.org/10.52569/JCNY6589\">https://doi.org/doi.org/10.52569/JCNY6589</a>."},"user_id":"530","doi":"doi.org/10.52569/JCNY6589","main_file_link":[{"open_access":"1","url":"doi.org/10.52569/JCNY6589"}],"_id":"49295","series_title":"TRR 266 Accounting for Transparency","language":[{"iso":"ger"}],"date_updated":"2026-01-10T10:08:50Z","title":"Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie","status":"public","year":"2023","author":[{"full_name":"Heinemann-Heile, Vanessa","last_name":"Heinemann-Heile","first_name":"Vanessa","id":"83380"},{"full_name":"Maiterth, Ralf","last_name":"Maiterth","first_name":"Ralf"},{"id":"530","first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren"}]},{"date_updated":"2024-12-07T14:14:05Z","author":[{"full_name":"Maiterth, Ralf","last_name":"Maiterth","first_name":"Ralf"},{"id":"530","last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren"},{"id":"83379","full_name":"Dyck, Daniel","first_name":"Daniel","last_name":"Dyck"},{"id":"83380","last_name":"Heinemann-Heile","first_name":"Vanessa","full_name":"Heinemann-Heile, Vanessa"}],"year":"2023","title":"GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023","status":"public","doi":"10.52569/DURP4114","user_id":"530","language":[{"iso":"ger"}],"_id":"48979","publisher":"TRR 266 Accounting for Transparency","main_file_link":[{"url":"10.52569/DURP4114","open_access":"1"}],"citation":{"mla":"Maiterth, Ralf, et al. <i>GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023</i>. TRR 266 Accounting for Transparency, 2023, doi:<a href=\"https://doi.org/10.52569/DURP4114\">10.52569/DURP4114</a>.","bibtex":"@book{Maiterth_Sureth-Sloane_Dyck_Heinemann-Heile_2023, title={GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023}, DOI={<a href=\"https://doi.org/10.52569/DURP4114\">10.52569/DURP4114</a>}, publisher={TRR 266 Accounting for Transparency}, author={Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}, year={2023} }","ama":"Maiterth R, Sureth-Sloane C, Dyck D, Heinemann-Heile V. <i>GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023</i>. TRR 266 Accounting for Transparency; 2023. doi:<a href=\"https://doi.org/10.52569/DURP4114\">10.52569/DURP4114</a>","ieee":"R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, <i>GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023</i>. TRR 266 Accounting for Transparency, 2023.","apa":"Maiterth, R., Sureth-Sloane, C., Dyck, D., &#38; Heinemann-Heile, V. (2023). <i>GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023</i>. TRR 266 Accounting for Transparency. <a href=\"https://doi.org/10.52569/DURP4114\">https://doi.org/10.52569/DURP4114</a>","chicago":"Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile. <i>GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023</i>. TRR 266 Accounting for Transparency, 2023. <a href=\"https://doi.org/10.52569/DURP4114\">https://doi.org/10.52569/DURP4114</a>.","short":"R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023, TRR 266 Accounting for Transparency, 2023."},"oa":"1","department":[{"_id":"187"}],"type":"report","date_created":"2023-11-16T15:22:25Z"},{"user_id":"530","doi":"10.2139/ssrn.4589055","main_file_link":[{"open_access":"1"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 135","_id":"49092","language":[{"iso":"eng"}],"date_updated":"2024-12-07T14:11:11Z","title":"The Cost of Tax Simplification: Evidence from Risk-taking in a Turnover-based Corporate Tax System","year":"2023","status":"public","author":[{"last_name":"Amberger","first_name":"Harald","full_name":"Amberger, Harald"},{"full_name":"Siahaan, Fernando","last_name":"Siahaan","first_name":"Fernando"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","id":"530"}],"type":"working_paper","department":[{"_id":"187"}],"oa":"1","date_created":"2023-11-21T12:20:38Z","citation":{"short":"H. Amberger, F. Siahaan, C. Sureth-Sloane, The Cost of Tax Simplification: Evidence from Risk-Taking in a Turnover-Based Corporate Tax System, 2023.","chicago":"Amberger, Harald, Fernando Siahaan, and Caren Sureth-Sloane. <i>The Cost of Tax Simplification: Evidence from Risk-Taking in a Turnover-Based Corporate Tax System</i>. TRR 266 Accounting for Transparency Working Paper Series No. 135, 2023. <a href=\"https://doi.org/10.2139/ssrn.4589055\">https://doi.org/10.2139/ssrn.4589055</a>.","apa":"Amberger, H., Siahaan, F., &#38; Sureth-Sloane, C. (2023). <i>The Cost of Tax Simplification: Evidence from Risk-taking in a Turnover-based Corporate Tax System</i>. <a href=\"https://doi.org/10.2139/ssrn.4589055\">https://doi.org/10.2139/ssrn.4589055</a>","ieee":"H. Amberger, F. Siahaan, and C. Sureth-Sloane, <i>The Cost of Tax Simplification: Evidence from Risk-taking in a Turnover-based Corporate Tax System</i>. 2023.","ama":"Amberger H, Siahaan F, Sureth-Sloane C. <i>The Cost of Tax Simplification: Evidence from Risk-Taking in a Turnover-Based Corporate Tax System</i>.; 2023. doi:<a href=\"https://doi.org/10.2139/ssrn.4589055\">10.2139/ssrn.4589055</a>","bibtex":"@book{Amberger_Siahaan_Sureth-Sloane_2023, series={TRR 266 Accounting for Transparency Working Paper Series No. 135}, title={The Cost of Tax Simplification: Evidence from Risk-taking in a Turnover-based Corporate Tax System}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4589055\">10.2139/ssrn.4589055</a>}, author={Amberger, Harald and Siahaan, Fernando and Sureth-Sloane, Caren}, year={2023}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 135} }","mla":"Amberger, Harald, et al. <i>The Cost of Tax Simplification: Evidence from Risk-Taking in a Turnover-Based Corporate Tax System</i>. 2023, doi:<a href=\"https://doi.org/10.2139/ssrn.4589055\">10.2139/ssrn.4589055</a>."}}]