@inbook{50354, author = {{Heitmann, Ingmar}}, booktitle = {{Neuere Entwicklungen in Produktionn und Controlling}}, editor = {{Betz, Stefan}}, isbn = {{978-3-339-11532-4}}, pages = {{249--276}}, publisher = {{Dr. Kovac}}, title = {{{Erfolgsfaktoren digitaler Transformationsprozesse in KMU}}}, year = {{2020}}, } @inbook{50374, author = {{Puls, Christoph}}, booktitle = {{Neuere Entwicklungen in Produktionn und Controlling}}, editor = {{Betz, Stefan}}, isbn = {{978-3-339-11532-4}}, pages = {{215--246}}, publisher = {{Dr. Kovac}}, title = {{{Varianten- und Komplexitätsmanagement im produzierenden Gewerbe}}}, year = {{2020}}, } @inbook{50365, author = {{Koch, Christian}}, booktitle = {{Neuere Entwicklungen in Produktionn und Controlling}}, editor = {{Betz, Stefan}}, isbn = {{978-3-339-11532-4}}, pages = {{317--347}}, publisher = {{Dr. Kovac}}, title = {{{Digitalisierung des Produktionscontrollings in KMU}}}, year = {{2020}}, } @inbook{50394, author = {{Opitz, Oliver}}, booktitle = {{Neuere Entwicklungen in Produktion und Controlling}}, editor = {{Betz, Stefan}}, isbn = {{978-3-339-11532-4}}, pages = {{11--48}}, publisher = {{Dr. Kovac}}, title = {{{Kapazitätsplanung unter besonderer Berücksichtigung produktionsseitiger Risiken}}}, year = {{2020}}, } @article{49871, author = {{Giese, Henning and Graßl, Benjamin and Holtmann, Svea and Krug, Philipp}}, journal = {{Deutsches Steuerrecht}}, number = {{16-16}}, pages = {{752--760}}, title = {{{Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie}}}, volume = {{59}}, 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}}, } @techreport{14901, abstract = {{This study investigates whether country risk factors, including political and fiscal budget risk, attenuate the effectiveness of tax policy tools that aim to encourage corporate risk-taking. Exploiting a cross-country panel, we predict and find that the effectiveness of loss offset rules and tax rate changes is fully attenuated for firms located in high-risk countries. We document the attenuating effect of country risk is more pronounced in high-tax countries or when countries increase their corporate tax rate. Additional tests around the U.S. federal budget crises from 2011 to 2013 indicate that temporarily heightened fiscal budget risk attenuates the effectiveness of loss offset rules even in countries with low political risk. We identify conditions (low political and low fiscal budget risk) under which targeted tax policy tools effectively stimulate risk-taking. This suggests that ensuring taxpayers receive tax refunds is important in times of economic crises with budgetary or political challenges. }}, author = {{Osswald, Benjamin and Sureth-Sloane, Caren}}, publisher = {{TRR 266 Accounting for Transparency Working Paper Series No. 28}}, title = {{{Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?}}}, doi = {{10.2139/ssrn.3297418}}, year = {{2020}}, } @inbook{15788, author = {{Betz, Stefan}}, booktitle = {{Neuere Entwicklungen in Produktion und Controlling}}, editor = {{Betz, Stefan}}, issn = {{1437-787X}}, pages = {{65--114}}, publisher = {{Dr. Kovac}}, title = {{{Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements}}}, year = {{2020}}, } @inbook{15790, author = {{Osthoff, Lennart}}, booktitle = {{Neuere Entwicklungen in Produktion und Controlling}}, editor = {{Betz, Stefan}}, issn = {{1437-787X}}, pages = {{49--64}}, publisher = {{Dr. Kovac}}, title = {{{Zieloptimale Anzahl von Partnern in Beschaffungskollaborationen}}}, year = {{2020}}, } @inbook{15789, author = {{Betz, Stefan}}, booktitle = {{Neuere Entwicklungen in Produktion und Controlling}}, editor = {{Betz, Stefan}}, issn = {{1437-787X}}, pages = {{185--214}}, publisher = {{Dr. Kovac}}, title = {{{Zieloptimale Variantenvielfalt in der Produktionsplanung}}}, year = {{2020}}, } @book{15787, editor = {{Betz, Stefan}}, issn = {{1437-787X}}, pages = {{353}}, publisher = {{Dr. Kovac}}, title = {{{Neuere Entwicklungen in Produktion und Controlling}}}, year = {{2020}}, } @inbook{37390, author = {{Plückebaum, Daniel}}, booktitle = {{Neuere Entwicklungen in Produktion und Controlling }}, editor = {{Betz, Stefan}}, pages = {{115--147}}, publisher = {{Dr. Kovac}}, title = {{{Produktionsprogrammplanung bei variierender Fertigungstiefe}}}, year = {{2020}}, } @inbook{37394, author = {{Heidmann , Mathis}}, booktitle = {{Neuere Entwicklungen in Produktion und Controlling }}, pages = {{151--183}}, publisher = {{Dr. Kovac}}, title = {{{Eignung ausgewählter Entscheidungsunterstützungsinstrumente für die Planung, Steuerung und Kontrolle von Produktinnovationen}}}, year = {{2020}}, } @phdthesis{37395, author = {{Osthoff, Lennart}}, publisher = {{Dr. Kovac}}, title = {{{Kollaborationsentscheidungen im Supply Chain Management }}}, year = {{2020}}, } @article{21420, author = {{Mair, Christina and Scheffler, Wolfram and Senger, Isabell and Sureth-Sloane, Caren}}, journal = {{Steuer und Wirtschaft}}, number = {{4}}, pages = {{317--329}}, title = {{{Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren}}}, volume = {{97}}, year = {{2020}}, } @article{41180, author = {{Ortmann, Regina and Pelster, Matthias and Wengerek, Sascha Tobias}}, issn = {{1544-6123}}, journal = {{Finance Research Letters}}, keywords = {{Finance}}, publisher = {{Elsevier BV}}, title = {{{COVID-19 and investor behavior}}}, doi = {{10.1016/j.frl.2020.101717}}, volume = {{37}}, year = {{2020}}, } @techreport{21407, author = {{Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}}, title = {{{ 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen}}}, doi = {{10.52569/ILCP9945}}, year = {{2020}}, } @article{21424, abstract = {{There are two ways for taxpayers to avoid paying taxes: legal tax optimization and illegal tax evasion. The government reacts by altering the law, and by conducting audits, respectively. These phenomena are modeled as a strategic interaction between all taxpayers: the more taxpayers optimize, the lower the optimization result as a consequence of the government tightening the tax law. The more taxpayers evade, the higher the risk of detection because of the tax agencies increasing the audit probability. It emerges that, in equilibrium, the population shares of optimizers and evaders are not interdependent; rather, they both increase to the detriment of the share of non-optimizing taxpayers. If the government reacts to changed optimization behavior with too large a delay, an equilibrium tax law cannot be reached. Tax codes should be updated rapidly in order to avoid a permanent change of the tax law, which is costly both for the legislator and the taxpayers facing legal uncertainty.}}, author = {{Lorenz, Johannes}}, journal = {{Journal of Evolutionary Economics}}, pages = {{581--609}}, title = {{{Population Dynamics of Tax Avoidance with Crowding Effects}}}, doi = {{10.1007/s00191-018-0572-6}}, volume = {{29}}, year = {{2019}}, } @article{21425, author = {{Kittl, Maximilian and Lorenz, Johannes}}, journal = {{Deutsches Steuerrecht}}, number = {{18}}, pages = {{897--903}}, title = {{{Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel}}}, volume = {{57}}, year = {{2019}}, } @inbook{21426, abstract = {{This chapter examines the drivers of corporate income tax complexity for multinational corporations in South Africa. Based on unique data from a global survey of tax consultants which was conducted in 2016 by Hoppe et al, novel insights can be provided into the complexity of the South African tax system. The data enable a comparison of South Africa with the global mean of tax complexity, as well as with its major trade and investment partners. It is further possible to distinguish between different areas of tax complexity, ie, tax code complexity (complexity inherent in the different regulations of the tax code) and tax framework complexity (complexity that arises from the features and processes of a tax system). Frequent changes in tax regulations, ambiguity and interpretation, as well as record-keeping, are found to be the most important complexity drivers in the tax code of South Africa. The analysis further highlights that anti-avoidance provisions, such as transfer pricing and controlled foreign corporation rules, are perceived as most complex. With respect to tax framework complexity, the poor disclosure of audit selection criteria, the lack of experience or technical skills of tax officers in the audit process and problems associated with tax refunds appear to be serious concerns. Even though South Africa’s overall tax system complexity does not seem to differ very much from other related countries, a closer look into the details reveals a number of future challenges.}}, author = {{Hoppe, Thomas and Safaei, Reyhaneh and Singleton, Amanda and Sureth-Sloane, Caren}}, booktitle = {{Tax Simplification - An African Perspective}}, editor = {{Evans, Chris and Franzsen, Riël and Stack, Elizabeth}}, isbn = {{978-1-920538-96-5}}, pages = {{267--293}}, publisher = {{Pretoria University Law Press}}, title = {{{Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey}}}, year = {{2019}}, }