@techreport{56817,
  abstract     = {{This study analyzes whether and to what extent the provision of public goods and firms' trust in local governments' handling of local business tax revenues are associated with firms' willingness to pay local business tax. Using survey data on German small-and medium-sized firms, we find that the average perceived provision of public goods is not associated with the willingness to pay local business tax. Separating public goods into private-and business-related public goods, we find that the perception of public goods related to the private sphere of firms' decision-makers is associated with an increase in firms' willingness to pay local business tax by about 10%. However, public goods related to the business sphere show no similar association. Contradictory to the perceived provision of public goods, we find surprisingly no association between firms' willingness to pay local business tax and the actual provision of public goods. Trust in local governments' handling of tax revenue increases firms' willingness to pay local business tax significantly, with an effect size of about twice as large as for the perception of provided private-related public goods. These findings indicate that the handling of tax revenues exerts a more pronounced influence on firms' willingness to pay than the actual utilization of these revenues. Documenting tax revenue implications, we further show that the average willingness to pay local business tax within a local government is associated with a significant decrease in tax avoidance by about 10%. Our results inform local governments about how the provision of public goods and the building of trust can sustainably contribute to firms' willingness to pay local business tax. Thus, our results contribute to the understanding of how taxes can be efficiently collected and effectively used.}},
  author       = {{Giese, Henning and Heinemann-Heile, Vanessa}},
  title        = {{{Firms' Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.4972829}},
  year         = {{2024}},
}

@techreport{35785,
  author       = {{Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  title        = {{{Firms' Tax Misperception}}},
  doi          = {{10.2139/ssrn.4300919}},
  year         = {{2024}},
}

@article{42897,
  author       = {{Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  journal      = {{Steuer und Wirtschaft}},
  number       = {{2}},
  pages        = {{171--187}},
  title        = {{{Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung}}},
  volume       = {{100}},
  year         = {{2023}},
}

@article{49548,
  author       = {{Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}},
  journal      = {{Schmalenbach IMPULSE}},
  number       = {{2}},
  pages        = {{1 -- 6}},
  title        = {{{GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?}}},
  doi          = {{10.54585/BCGK4022}},
  volume       = {{3}},
  year         = {{2023}},
}

@techreport{48979,
  author       = {{Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}},
  publisher    = {{TRR 266 Accounting for Transparency}},
  title        = {{{GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023}}},
  doi          = {{10.52569/DURP4114}},
  year         = {{2023}},
}

@techreport{49293,
  author       = {{Heinemann-Heile, Vanessa and Maiterth, Ralf  and Sureth-Sloane, Caren}},
  title        = {{{Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk}}},
  doi          = {{10.52569/URLT9672}},
  year         = {{2023}},
}

@techreport{49295,
  author       = {{Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren}},
  title        = {{{Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie}}},
  doi          = {{doi.org/10.52569/JCNY6589}},
  year         = {{2023}},
}

@techreport{35788,
  author       = {{Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  issn         = {{1556-5068}},
  keywords     = {{General Earth and Planetary Sciences, General Environmental Science}},
  title        = {{{Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)}}},
  doi          = {{10.2139/ssrn.4210460}},
  volume       = {{100}},
  year         = {{2022}},
}

@techreport{22923,
  author       = {{Fochmann, Martin and Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  title        = {{{Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten}}},
  doi          = {{10.52569/xgkv7897}},
  year         = {{2021}},
}

@techreport{49277,
  author       = {{Fochmann, Martin and Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  title        = {{{Tax Burden on German Companies – Income Tax Burden and Administrative Costs}}},
  doi          = {{10.52569/NCAI8648}},
  year         = {{2021}},
}

@article{21412,
  author       = {{Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  journal      = {{Deutsches Steuerrecht}},
  number       = {{42}},
  pages        = {{2327--2334}},
  title        = {{{Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung}}},
  volume       = {{58}},
  year         = {{2020}},
}

@techreport{21414,
  author       = {{Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  title        = {{{Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise}}},
  doi          = {{10.52569/RUHF6645}},
  year         = {{2020}},
}

@techreport{49266,
  author       = {{Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  publisher    = {{TRR 266 Accounting for Transparency}},
  title        = {{{Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis}}},
  doi          = {{10.52569/DQPH9785}},
  year         = {{2020}},
}