[{"language":[{"iso":"ger"}],"article_type":"original","department":[{"_id":"187"}],"user_id":"68544","_id":"23400","status":"public","abstract":[{"lang":"ger","text":"Die Diskussion über die adäquate Besteuerung von „Reichen“ bzw. „Superreichen“ hat durch die Schulden, die im Zusammenhang mit der Coronakrise zu finanzieren sind, neuen Schwung bekommen. Als ein Instrument der adäquaten „Reichenbesteuerung“ gilt eine jährliche Vermögensteuer. Den fiskalischen und verteilungspolitischen Argumenten zugunsten einer Vermögensbesteuerung stehen negative ökonomische Wirkungen entgegen. In diesem Beitrag soll zur Versachlichung der Debatte ein genauerer Blick auf die zu erwartenden Belastungswirkungen einer Vermögensteuer geworfen werden. Dabei wird deutlich, dass die (Wieder-)Einführung der Vermögensteuer nicht nur ungelöste Probleme der Bewertung von Sachvermögen mit sich bringt, sondern die Steuerbelastungswirkungen in der jetzigen Niedrigzinsphase zu erheblichen Nebenwirkungen führen. Berücksichtigt man eine Inflationsrate von 2 %, liegt die zur unternehmerischen Realkapitalerhaltung erforderliche Mindestrendite vor Steuern selbst bei einer lediglich 1 %igen Vermögensteuer mit 5,63 % weit über der Inflationsrate. Dies verdeutlicht, dass eine Vermögensteuer in Zeiten niedriger Renditen für Unternehmen eine zukunftssichernde Eigenkapitalerhaltung oder gar -bildung und zugleich wichtige Investitionen erheblich erschwert. Dies gilt auch für private Anlagen in Aktien und Immobilien. Darüber hinaus ist die Vermögensteuer auch in Verlustperioden zu bezahlen, so dass diese Steuer krisenverschärfend wirkt. Auch dies dürfte erhebliche negative Investitionswirkungen nach sich ziehen. Zudem ist damit zu rechnen, dass die Vermögensteuer zumindest in Teilen überwälzt wird, so dass letztlich auch Verbraucher, Arbeitnehmer und Mieter diese tragen werden. Diese und weitere Nebenwirkungen einer Vermögensteuer kommen in der Vermögensteuerdebatte oftmals zu kurz."}],"publication":"Steuer und Wirtschaft","type":"journal_article","title":"Wiedereinführung der Vermögensteuer – eine ökonomische Analyse","volume":98,"author":[{"first_name":"Ralf","last_name":"Maiterth","full_name":"Maiterth, Ralf"},{"full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_created":"2021-08-15T21:04:04Z","date_updated":"2022-01-06T06:55:52Z","page":"201-216","intvolume":"        98","citation":{"apa":"Maiterth, R., &#38; Sureth-Sloane, C. (2021). Wiedereinführung der Vermögensteuer – eine ökonomische Analyse. <i>Steuer und Wirtschaft</i>, <i>98</i>(3), 201–216.","mla":"Maiterth, Ralf, and Caren Sureth-Sloane. “Wiedereinführung der Vermögensteuer – eine ökonomische Analyse.” <i>Steuer und Wirtschaft</i>, vol. 98, no. 3, 2021, pp. 201–16.","bibtex":"@article{Maiterth_Sureth-Sloane_2021, title={Wiedereinführung der Vermögensteuer – eine ökonomische Analyse}, volume={98}, number={3}, journal={Steuer und Wirtschaft}, author={Maiterth, Ralf and Sureth-Sloane, Caren}, year={2021}, pages={201–216} }","short":"R. Maiterth, C. Sureth-Sloane, Steuer und Wirtschaft 98 (2021) 201–216.","ama":"Maiterth R, Sureth-Sloane C. Wiedereinführung der Vermögensteuer – eine ökonomische Analyse. <i>Steuer und Wirtschaft</i>. 2021;98(3):201-216.","ieee":"R. Maiterth and C. Sureth-Sloane, “Wiedereinführung der Vermögensteuer – eine ökonomische Analyse,” <i>Steuer und Wirtschaft</i>, vol. 98, no. 3, pp. 201–216, 2021.","chicago":"Maiterth, Ralf, and Caren Sureth-Sloane. “Wiedereinführung der Vermögensteuer – eine ökonomische Analyse.” <i>Steuer und Wirtschaft</i> 98, no. 3 (2021): 201–16."},"year":"2021","issue":"3","quality_controlled":"1","publication_status":"published"},{"abstract":[{"lang":"eng","text":"We experimentally consider a dynamic multi-period Cournot duopoly with a simultaneous option to manage financial risk and a real option to delay supply. The first option allows players to manage risk before uncertainty is realized, while the second allows managing risk after realization. In our setting, firms face a strategic dilemma: They must weigh the advantages of dealing with risk exposure against the disadvantages of higher competition. In theory, firms make strategic use of the hedging component, enhancing competition. Our experimental results support this theory, suggesting that hedging increases competition and negates duopoly profits even in a simultaneous setting."}],"status":"public","publication":"Review of Industrial Organization","type":"journal_article","article_type":"original","language":[{"iso":"eng"}],"_id":"23524","department":[{"_id":"186"},{"_id":"578"}],"user_id":"67265","year":"2021","citation":{"ieee":"C. Cox, A. Karam, and M. Pelster, “Two-period duopolies with forward markets,” <i>Review of Industrial Organization</i>, 2021.","chicago":"Cox, Caleb, Arzé Karam, and Matthias Pelster. “Two-Period Duopolies with Forward Markets.” <i>Review of Industrial Organization</i>, 2021. <a href=\"https://doi.org/10.1007/s11151-021-09839-6\">https://doi.org/10.1007/s11151-021-09839-6</a>.","ama":"Cox C, Karam A, Pelster M. Two-period duopolies with forward markets. <i>Review of Industrial Organization</i>. 2021. doi:<a href=\"https://doi.org/10.1007/s11151-021-09839-6\">10.1007/s11151-021-09839-6</a>","bibtex":"@article{Cox_Karam_Pelster_2021, title={Two-period duopolies with forward markets}, DOI={<a href=\"https://doi.org/10.1007/s11151-021-09839-6\">10.1007/s11151-021-09839-6</a>}, journal={Review of Industrial Organization}, author={Cox, Caleb and Karam, Arzé and Pelster, Matthias}, year={2021} }","short":"C. Cox, A. Karam, M. Pelster, Review of Industrial Organization (2021).","mla":"Cox, Caleb, et al. “Two-Period Duopolies with Forward Markets.” <i>Review of Industrial Organization</i>, 2021, doi:<a href=\"https://doi.org/10.1007/s11151-021-09839-6\">10.1007/s11151-021-09839-6</a>.","apa":"Cox, C., Karam, A., &#38; Pelster, M. (2021). Two-period duopolies with forward markets. <i>Review of Industrial Organization</i>. <a href=\"https://doi.org/10.1007/s11151-021-09839-6\">https://doi.org/10.1007/s11151-021-09839-6</a>"},"publication_status":"published","related_material":{"link":[{"url":"https://doi.org/10.1007/s11151-021-09839-6","relation":"research_paper"}]},"title":"Two-period duopolies with forward markets","doi":"10.1007/s11151-021-09839-6","main_file_link":[{"url":"https://doi.org/10.1007/s11151-021-09839-6"}],"date_updated":"2022-01-06T06:55:56Z","date_created":"2021-08-25T14:40:54Z","author":[{"full_name":"Cox, Caleb","last_name":"Cox","first_name":"Caleb"},{"first_name":"Arzé","full_name":"Karam, Arzé","last_name":"Karam"},{"first_name":"Matthias","orcid":" https://orcid.org/0000-0001-5740-2420","last_name":"Pelster","id":"67265","full_name":"Pelster, Matthias"}]},{"main_file_link":[{"url":"https://doi.org/10.1016/j.frl.2021.102140"}],"doi":"10.1016/j.frl.2021.102140","title":"Who participated in the GameStop frenzy? Evidence from brokerage accounts","author":[{"full_name":"Hasso, Tim","last_name":"Hasso","first_name":"Tim"},{"first_name":"Daniel","full_name":"Müller, Daniel","id":"50569","last_name":"Müller"},{"orcid":" https://orcid.org/0000-0001-5740-2420","last_name":"Pelster","full_name":"Pelster, Matthias","id":"67265","first_name":"Matthias"},{"id":"67243","full_name":"Warkulat, Sonja","last_name":"Warkulat","first_name":"Sonja"}],"date_created":"2021-05-14T11:55:12Z","date_updated":"2022-01-06T06:55:29Z","citation":{"ama":"Hasso T, Müller D, Pelster M, Warkulat S. Who participated in the GameStop frenzy? Evidence from brokerage accounts. <i>Finance Research Letters</i>. doi:<a href=\"https://doi.org/10.1016/j.frl.2021.102140\">10.1016/j.frl.2021.102140</a>","chicago":"Hasso, Tim, Daniel Müller, Matthias Pelster, and Sonja Warkulat. “Who Participated in the GameStop Frenzy? Evidence from Brokerage Accounts.” <i>Finance Research Letters</i>, n.d. <a href=\"https://doi.org/10.1016/j.frl.2021.102140\">https://doi.org/10.1016/j.frl.2021.102140</a>.","ieee":"T. Hasso, D. Müller, M. Pelster, and S. Warkulat, “Who participated in the GameStop frenzy? Evidence from brokerage accounts,” <i>Finance Research Letters</i>.","mla":"Hasso, Tim, et al. “Who Participated in the GameStop Frenzy? Evidence from Brokerage Accounts.” <i>Finance Research Letters</i>, 102140, doi:<a href=\"https://doi.org/10.1016/j.frl.2021.102140\">10.1016/j.frl.2021.102140</a>.","bibtex":"@article{Hasso_Müller_Pelster_Warkulat, title={Who participated in the GameStop frenzy? Evidence from brokerage accounts}, DOI={<a href=\"https://doi.org/10.1016/j.frl.2021.102140\">10.1016/j.frl.2021.102140</a>}, number={102140}, journal={Finance Research Letters}, author={Hasso, Tim and Müller, Daniel and Pelster, Matthias and Warkulat, Sonja} }","short":"T. Hasso, D. Müller, M. Pelster, S. Warkulat, Finance Research Letters (n.d.).","apa":"Hasso, T., Müller, D., Pelster, M., &#38; Warkulat, S. (n.d.). Who participated in the GameStop frenzy? Evidence from brokerage accounts. <i>Finance Research Letters</i>. <a href=\"https://doi.org/10.1016/j.frl.2021.102140\">https://doi.org/10.1016/j.frl.2021.102140</a>"},"jel":["G11"],"year":"2021","related_material":{"link":[{"relation":"research_paper","url":"https://doi.org/10.1016/j.frl.2021.102140"}]},"publication_status":"accepted","quality_controlled":"1","language":[{"iso":"eng"}],"article_number":"102140","article_type":"original","keyword":["Predatory Trading","Retail Investors","Trading Behavior"],"user_id":"67265","department":[{"_id":"186"},{"_id":"578"}],"_id":"22205","status":"public","abstract":[{"text":"In January 2021, the GameStop stock was the epicenter of the first case of predatory trading initiated by retail investors. We use brokerage accounts to study who participated in this GameStop frenzy and how they performed. We investigate the extent to which investors’ personal and trading characteristics differ from the general population of retail investors. GameStop traders had a history of investing in speculative instruments, including stocks with lottery-like features. They were also more likely to close their positions before the peak of the bubble. At the onset of the frenzy, numerous retail investors also shorted GameStop. Overall, our results indicate that the GameStop frenzy was not a pure digital protest against Wall Street but speculative trading by a group of retail investors, in line with their prior high-risk trading behavior.","lang":"eng"}],"type":"journal_article","publication":"Finance Research Letters"},{"type":"report","status":"public","_id":"22211","user_id":"68751","department":[{"_id":"187"}],"language":[{"iso":"eng"}],"publication_status":"published","year":"2021","citation":{"apa":"Lorenz, J., Sureth-Sloane, C., &#38; Diller, M. (2021). <i>Inconsistent tax transfer prices: tax filings, audits, and double taxation</i>. <a href=\"https://doi.org/10.52569/acpj5634\">https://doi.org/10.52569/acpj5634</a>","bibtex":"@book{Lorenz_Sureth-Sloane_Diller_2021, title={Inconsistent tax transfer prices: tax filings, audits, and double taxation}, DOI={<a href=\"https://doi.org/10.52569/acpj5634\">10.52569/acpj5634</a>}, author={Lorenz, Johannes and Sureth-Sloane, Caren and Diller, Markus}, year={2021} }","short":"J. Lorenz, C. Sureth-Sloane, M. Diller, Inconsistent Tax Transfer Prices: Tax Filings, Audits, and Double Taxation, 2021.","mla":"Lorenz, Johannes, et al. <i>Inconsistent Tax Transfer Prices: Tax Filings, Audits, and Double Taxation</i>. 2021, doi:<a href=\"https://doi.org/10.52569/acpj5634\">10.52569/acpj5634</a>.","chicago":"Lorenz, Johannes, Caren Sureth-Sloane, and Markus Diller. <i>Inconsistent Tax Transfer Prices: Tax Filings, Audits, and Double Taxation</i>, 2021. <a href=\"https://doi.org/10.52569/acpj5634\">https://doi.org/10.52569/acpj5634</a>.","ieee":"J. Lorenz, C. Sureth-Sloane, and M. Diller, <i>Inconsistent tax transfer prices: tax filings, audits, and double taxation</i>. 2021.","ama":"Lorenz J, Sureth-Sloane C, Diller M. <i>Inconsistent Tax Transfer Prices: Tax Filings, Audits, and Double Taxation</i>.; 2021. doi:<a href=\"https://doi.org/10.52569/acpj5634\">10.52569/acpj5634</a>"},"date_updated":"2022-01-06T06:55:29Z","date_created":"2021-05-18T06:22:32Z","author":[{"first_name":"Johannes","last_name":"Lorenz","full_name":"Lorenz, Johannes"},{"first_name":"Caren","last_name":"Sureth-Sloane","id":"530","full_name":"Sureth-Sloane, Caren"},{"last_name":"Diller","full_name":"Diller, Markus","first_name":"Markus"}],"title":"Inconsistent tax transfer prices: tax filings, audits, and double taxation","doi":"10.52569/acpj5634"},{"publication":"Intangibles - Immaterielle Werte","type":"book_chapter","status":"public","editor":[{"full_name":"Vögele, Alexander","last_name":"Vögele","first_name":"Alexander"}],"department":[{"_id":"186"},{"_id":"189"},{"_id":"635"}],"user_id":"72091","_id":"22221","language":[{"iso":"ger"}],"edition":"2","publication_identifier":{"isbn":["978-3-406-71601-0"]},"publication_status":"published","citation":{"ama":"Blankenfeldt M, Müller J, Weinrich A. Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis. In: Vögele A, ed. <i>Intangibles - Immaterielle Werte</i>. 2nd ed. C.H.Beck; 2021.","chicago":"Blankenfeldt, Maximilian, Jens Müller, and Arndt Weinrich. “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis.” In <i>Intangibles - Immaterielle Werte</i>, edited by Alexander Vögele, 2nd ed. München: C.H.Beck, 2021.","ieee":"M. Blankenfeldt, J. Müller, and A. Weinrich, “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis,” in <i>Intangibles - Immaterielle Werte</i>, 2nd ed., A. Vögele, Ed. München: C.H.Beck, 2021.","apa":"Blankenfeldt, M., Müller, J., &#38; Weinrich, A. (2021). Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis. In A. Vögele (Ed.), <i>Intangibles - Immaterielle Werte</i> (2nd ed.). C.H.Beck.","short":"M. Blankenfeldt, J. Müller, A. Weinrich, in: A. Vögele (Ed.), Intangibles - Immaterielle Werte, 2nd ed., C.H.Beck, München, 2021.","bibtex":"@inbook{Blankenfeldt_Müller_Weinrich_2021, place={München}, edition={2}, title={Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis}, booktitle={Intangibles - Immaterielle Werte}, publisher={C.H.Beck}, author={Blankenfeldt, Maximilian and Müller, Jens and Weinrich, Arndt}, editor={Vögele, Alexander}, year={2021} }","mla":"Blankenfeldt, Maximilian, et al. “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis.” <i>Intangibles - Immaterielle Werte</i>, edited by Alexander Vögele, 2nd ed., C.H.Beck, 2021."},"year":"2021","place":"München","author":[{"first_name":"Maximilian","full_name":"Blankenfeldt, Maximilian","last_name":"Blankenfeldt"},{"last_name":"Müller","full_name":"Müller, Jens","id":"1245","first_name":"Jens"},{"first_name":"Arndt","id":"72091","full_name":"Weinrich, Arndt","orcid":"0000-0002-3983-0269","last_name":"Weinrich"}],"date_created":"2021-05-24T10:26:53Z","date_updated":"2022-01-06T06:55:29Z","publisher":"C.H.Beck","title":"Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis"},{"status":"public","type":"journal_article","funded_apc":"1","article_type":"original","user_id":"67265","department":[{"_id":"186"},{"_id":"578"}],"_id":"22523","jel":["I10","I12","I18"],"citation":{"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.","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.","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.","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.","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} }","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."},"page":"183-205","main_file_link":[{"url":"https://cepr.org/file/11142/download?token=wXdlx51o","open_access":"1"}],"author":[{"first_name":"Sonja","last_name":"Warkulat","full_name":"Warkulat, Sonja","id":"67243"},{"first_name":"Sebastian","full_name":"Krull, Sebastian","id":"84497","last_name":"Krull"},{"full_name":"Ortmann, Regina","id":"10020","last_name":"Ortmann","first_name":"Regina"},{"first_name":"Nina","last_name":"Klocke","id":"51025","full_name":"Klocke, Nina"},{"first_name":"Matthias","id":"67265","full_name":"Pelster, Matthias","last_name":"Pelster","orcid":" https://orcid.org/0000-0001-5740-2420"}],"date_updated":"2022-01-06T06:55:36Z","oa":"1","abstract":[{"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.","lang":"eng"}],"publication":"Covid Economics","language":[{"iso":"eng"}],"keyword":["COVID-19 reporting","willingness to pay","willingness to accept"],"year":"2021","issue":"83","quality_controlled":"1","title":"COVID-19 reporting and willingness to pay for leisure activities","date_created":"2021-07-02T09:30:36Z","publisher":"CEPR Press"},{"date_created":"2021-07-08T09:53:33Z","author":[{"id":"84497","full_name":"Krull, Sebastian","last_name":"Krull","first_name":"Sebastian"},{"first_name":"David D.","last_name":"Loschelder","full_name":"Loschelder, David D."},{"last_name":"Boecker","full_name":"Boecker, Lea","first_name":"Lea"}],"date_updated":"2022-01-06T06:55:37Z","doi":"10.3389/fpsyg.2021.624198","title":"The Power and Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use","citation":{"ieee":"S. Krull, D. D. Loschelder, and L. Boecker, “The Power and Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use,” <i>Frontiers in Psychology</i>, 2021.","chicago":"Krull, Sebastian, David D. Loschelder, and Lea Boecker. “The Power and Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use.” <i>Frontiers in Psychology</i>, 2021. <a href=\"https://doi.org/10.3389/fpsyg.2021.624198\">https://doi.org/10.3389/fpsyg.2021.624198</a>.","ama":"Krull S, Loschelder DD, Boecker L. The Power and Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use. <i>Frontiers in Psychology</i>. 2021. doi:<a href=\"https://doi.org/10.3389/fpsyg.2021.624198\">10.3389/fpsyg.2021.624198</a>","short":"S. Krull, D.D. Loschelder, L. Boecker, Frontiers in Psychology (2021).","bibtex":"@article{Krull_Loschelder_Boecker_2021, title={The Power and Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use}, DOI={<a href=\"https://doi.org/10.3389/fpsyg.2021.624198\">10.3389/fpsyg.2021.624198</a>}, journal={Frontiers in Psychology}, author={Krull, Sebastian and Loschelder, David D. and Boecker, Lea}, year={2021} }","mla":"Krull, Sebastian, et al. “The Power and Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use.” <i>Frontiers in Psychology</i>, 2021, doi:<a href=\"https://doi.org/10.3389/fpsyg.2021.624198\">10.3389/fpsyg.2021.624198</a>.","apa":"Krull, S., Loschelder, D. D., &#38; Boecker, L. (2021). The Power and Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use. <i>Frontiers in Psychology</i>. <a href=\"https://doi.org/10.3389/fpsyg.2021.624198\">https://doi.org/10.3389/fpsyg.2021.624198</a>"},"year":"2021","user_id":"84497","department":[{"_id":"186"}],"_id":"22631","language":[{"iso":"eng"}],"type":"journal_article","publication":"Frontiers in Psychology","status":"public"},{"doi":"10.1016/j.qref.2020.07.008","title":"Tax avoidance through securitization","volume":79,"date_created":"2018-10-31T09:55:40Z","author":[{"first_name":"André","id":"36049","full_name":"Uhde, André","orcid":"https://orcid.org/0000-0002-8058-8857","last_name":"Uhde"}],"date_updated":"2022-01-06T07:01:40Z","intvolume":"        79","page":"411-421","citation":{"apa":"Uhde, A. (2021). Tax avoidance through securitization. <i>The Quarterly Review of Economics and Finance</i>, <i>79</i>, 411–421. <a href=\"https://doi.org/10.1016/j.qref.2020.07.008\">https://doi.org/10.1016/j.qref.2020.07.008</a>","bibtex":"@article{Uhde_2021, title={Tax avoidance through securitization}, volume={79}, DOI={<a href=\"https://doi.org/10.1016/j.qref.2020.07.008\">10.1016/j.qref.2020.07.008</a>}, journal={The Quarterly Review of Economics and Finance}, author={Uhde, André}, year={2021}, pages={411–421} }","short":"A. Uhde, The Quarterly Review of Economics and Finance 79 (2021) 411–421.","mla":"Uhde, André. “Tax Avoidance through Securitization.” <i>The Quarterly Review of Economics and Finance</i>, vol. 79, 2021, pp. 411–21, doi:<a href=\"https://doi.org/10.1016/j.qref.2020.07.008\">10.1016/j.qref.2020.07.008</a>.","ama":"Uhde A. Tax avoidance through securitization. <i>The Quarterly Review of Economics and Finance</i>. 2021;79:411-421. doi:<a href=\"https://doi.org/10.1016/j.qref.2020.07.008\">10.1016/j.qref.2020.07.008</a>","ieee":"A. Uhde, “Tax avoidance through securitization,” <i>The Quarterly Review of Economics and Finance</i>, vol. 79, pp. 411–421, 2021.","chicago":"Uhde, André. “Tax Avoidance through Securitization.” <i>The Quarterly Review of Economics and Finance</i> 79 (2021): 411–21. <a href=\"https://doi.org/10.1016/j.qref.2020.07.008\">https://doi.org/10.1016/j.qref.2020.07.008</a>."},"jel":["G21","G28","H25","H71"],"year":"2021","language":[{"iso":"eng"}],"keyword":["Securitization","Credit risk transfer","Effective tax rates","European banking"],"department":[{"_id":"186"},{"_id":"188"}],"user_id":"81176","_id":"5163","status":"public","abstract":[{"lang":"eng","text":"Employing a unique hand-collected sample of 956 credit risk securitization transactions issued by 64 stock-listed\r\nEuropean banks across the EU-13 plus Switzerland over the period from 1997 to 2010, this paper empirically analyzes\r\nthe impact of securitization on the issuing banks’ effective tax rates. Our analysis reveals that banks may reduce their\r\ntax expense through securitization via a direct and indirect channel suggesting that tax avoidance may be a further\r\nmotive for banks to engage in the securitization business. These baseline findings remain robust under various\r\nrobustness checks, especially when implementing structural equation models and controlling for a reverse causality\r\nbetween the banks’ tax burden and their incentive to securitize. Finally, various sensitivity analyses provide further\r\nimportant results and implications for tax policies, banking regulation and the ongoing process of revitalizing the\r\nEuropean securitization market."}],"publication":"The Quarterly Review of Economics and Finance","type":"journal_article"},{"title":"Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten","doi":"10.52569/eexu5414","date_updated":"2022-11-13T10:08:55Z","publisher":"Executive Summary","date_created":"2021-05-18T06:28:19Z","author":[{"last_name":"Lorenz","full_name":"Lorenz, Johannes","first_name":"Johannes"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane"},{"full_name":"Diller, Markus","last_name":"Diller","first_name":"Markus"}],"year":"2021","citation":{"apa":"Lorenz, J., Sureth-Sloane, C., &#38; Diller, M. (2021). <i>Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten</i>. Executive Summary. <a href=\"https://doi.org/10.52569/eexu5414\">https://doi.org/10.52569/eexu5414</a>","short":"J. Lorenz, C. Sureth-Sloane, M. Diller, Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten, Executive Summary, 2021.","bibtex":"@book{Lorenz_Sureth-Sloane_Diller_2021, title={Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten}, DOI={<a href=\"https://doi.org/10.52569/eexu5414\">10.52569/eexu5414</a>}, publisher={Executive Summary}, author={Lorenz, Johannes and Sureth-Sloane, Caren and Diller, Markus}, year={2021} }","mla":"Lorenz, Johannes, et al. <i>Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten</i>. Executive Summary, 2021, doi:<a href=\"https://doi.org/10.52569/eexu5414\">10.52569/eexu5414</a>.","ama":"Lorenz J, Sureth-Sloane C, Diller M. <i>Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten</i>. Executive Summary; 2021. doi:<a href=\"https://doi.org/10.52569/eexu5414\">10.52569/eexu5414</a>","ieee":"J. Lorenz, C. Sureth-Sloane, and M. Diller, <i>Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten</i>. Executive Summary, 2021.","chicago":"Lorenz, Johannes, Caren Sureth-Sloane, and Markus Diller. <i>Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten</i>. Executive Summary, 2021. <a href=\"https://doi.org/10.52569/eexu5414\">https://doi.org/10.52569/eexu5414</a>."},"publication_status":"published","language":[{"iso":"ger"}],"_id":"22213","user_id":"530","department":[{"_id":"187"}],"status":"public","type":"report"},{"publication_date":"2021-01-25","_id":"21402","user_id":"530","department":[{"_id":"187"}],"language":[{"iso":"ger"}],"type":"newspaper_article","publication":"Frankfurter Allgemeine Zeitung","status":"public","date_updated":"2022-11-13T10:06:09Z","date_created":"2021-03-09T07:46:18Z","author":[{"full_name":"Sureth-Sloane, Caren","id":"530","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"},{"last_name":"Simons","full_name":"Simons, Dirk","first_name":"Dirk"}],"title":"Wie kompliziert darf eine Regel sein?","main_file_link":[{"url":"https://zeitung.faz.net/faz/wirtschaft/2021-01-25/wie-kompliziert-darf-eine-regel-sein/562759.html"}],"issue":"Nr. 20","year":"2021","citation":{"chicago":"Sureth-Sloane, Caren, and Dirk Simons. “Wie kompliziert darf eine Regel sein?” <i>Frankfurter Allgemeine Zeitung</i>, 2021.","ieee":"C. Sureth-Sloane and D. Simons, “Wie kompliziert darf eine Regel sein?,” <i>Frankfurter Allgemeine Zeitung</i>, no. Nr. 20, 2021.","ama":"Sureth-Sloane C, Simons D. Wie kompliziert darf eine Regel sein? <i>Frankfurter Allgemeine Zeitung</i>. 2021.","mla":"Sureth-Sloane, Caren, and Dirk Simons. “Wie kompliziert darf eine Regel sein?” <i>Frankfurter Allgemeine Zeitung</i>, no. Nr. 20, 2021.","short":"C. Sureth-Sloane, D. Simons, Frankfurter Allgemeine Zeitung (2021).","bibtex":"@article{Sureth-Sloane_Simons_2021, title={Wie kompliziert darf eine Regel sein?}, number={Nr. 20}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane, Caren and Simons, Dirk}, year={2021} }","apa":"Sureth-Sloane, C., &#38; Simons, D. (2021). Wie kompliziert darf eine Regel sein? <i>Frankfurter Allgemeine Zeitung</i>, <i>Nr. 20</i>."},"page":"16"},{"author":[{"first_name":"Simon","last_name":"Harst","full_name":"Harst, Simon"},{"first_name":"Deborah","full_name":"Schanz, Deborah","last_name":"Schanz"},{"last_name":"Siegel","full_name":"Siegel, Felix","first_name":"Felix"},{"first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530"}],"date_created":"2021-09-15T10:59:29Z","date_updated":"2022-11-13T10:12:13Z","publisher":"TRR 266 Accounting for Transparency","doi":"10.52569/jtln9499","title":"2020 Global MNC Tax Complexity Survey","publication_status":"published","citation":{"ieee":"S. Harst, D. Schanz, F. Siegel, and C. Sureth-Sloane, <i>2020 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2021.","chicago":"Harst, Simon, Deborah Schanz, Felix Siegel, and Caren Sureth-Sloane. <i>2020 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2021. <a href=\"https://doi.org/10.52569/jtln9499\">https://doi.org/10.52569/jtln9499</a>.","ama":"Harst S, Schanz D, Siegel F, Sureth-Sloane C. <i>2020 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency; 2021. doi:<a href=\"https://doi.org/10.52569/jtln9499\">10.52569/jtln9499</a>","mla":"Harst, Simon, et al. <i>2020 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2021, doi:<a href=\"https://doi.org/10.52569/jtln9499\">10.52569/jtln9499</a>.","short":"S. Harst, D. Schanz, F. Siegel, C. Sureth-Sloane, 2020 Global MNC Tax Complexity Survey, TRR 266 Accounting for Transparency, 2021.","bibtex":"@book{Harst_Schanz_Siegel_Sureth-Sloane_2021, title={2020 Global MNC Tax Complexity Survey}, DOI={<a href=\"https://doi.org/10.52569/jtln9499\">10.52569/jtln9499</a>}, publisher={TRR 266 Accounting for Transparency}, author={Harst, Simon and Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2021} }","apa":"Harst, S., Schanz, D., Siegel, F., &#38; Sureth-Sloane, C. (2021). <i>2020 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency. <a href=\"https://doi.org/10.52569/jtln9499\">https://doi.org/10.52569/jtln9499</a>"},"year":"2021","department":[{"_id":"187"}],"user_id":"530","_id":"24517","language":[{"iso":"eng"}],"type":"report","status":"public"},{"main_file_link":[{"url":"https://schmalenbach-impulse.de/wem-nutzt-public-country-by-country-reporting/"}],"title":"Wem nutzt Public Country-by-Country Reporting?","date_created":"2021-12-20T08:59:07Z","author":[{"first_name":"Martin","last_name":"Lagarden","full_name":"Lagarden, Martin"},{"first_name":"Ulrich","full_name":"Schreiber, Ulrich","last_name":"Schreiber"},{"last_name":"Simons","full_name":"Simons, Dirk","first_name":"Dirk"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"publisher":"Schmalenbach IMPULSE","date_updated":"2022-11-13T10:14:08Z","citation":{"bibtex":"@book{Lagarden_Schreiber_Simons_Sureth-Sloane_2021, title={Wem nutzt Public Country-by-Country Reporting?}, publisher={Schmalenbach IMPULSE}, author={Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}, year={2021} }","mla":"Lagarden, Martin, et al. <i>Wem nutzt Public Country-by-Country Reporting?</i> Schmalenbach IMPULSE, 2021.","short":"M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, Wem nutzt Public Country-by-Country Reporting?, Schmalenbach IMPULSE, 2021.","apa":"Lagarden, M., Schreiber, U., Simons, D., &#38; Sureth-Sloane, C. (2021). <i>Wem nutzt Public Country-by-Country Reporting?</i> Schmalenbach IMPULSE.","ama":"Lagarden M, Schreiber U, Simons D, Sureth-Sloane C. <i>Wem nutzt Public Country-by-Country Reporting?</i> Schmalenbach IMPULSE; 2021.","ieee":"M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, <i>Wem nutzt Public Country-by-Country Reporting?</i> Schmalenbach IMPULSE, 2021.","chicago":"Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane. <i>Wem nutzt Public Country-by-Country Reporting?</i> Schmalenbach IMPULSE, 2021."},"year":"2021","publication_status":"published","language":[{"iso":"ger"}],"user_id":"530","department":[{"_id":"187"}],"_id":"29052","status":"public","type":"misc"},{"department":[{"_id":"187"}],"user_id":"530","_id":"29053","language":[{"iso":"ger"}],"type":"book","status":"public","author":[{"last_name":"Maßbaum","full_name":"Maßbaum, Alexandra","first_name":"Alexandra"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren"}],"date_created":"2021-12-20T09:10:02Z","date_updated":"2022-11-13T10:12:42Z","publisher":"Neue Wirtschafts-Briefe","title":"Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage","publication_status":"published","citation":{"ama":"Maßbaum A, Sureth-Sloane C. <i>Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage</i>. Neue Wirtschafts-Briefe; 2021.","ieee":"A. Maßbaum and C. Sureth-Sloane, <i>Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage</i>. Herne: Neue Wirtschafts-Briefe, 2021.","chicago":"Maßbaum, Alexandra, and Caren Sureth-Sloane. <i>Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage</i>. Herne: Neue Wirtschafts-Briefe, 2021.","apa":"Maßbaum, A., &#38; Sureth-Sloane, C. (2021). <i>Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage</i>. Neue Wirtschafts-Briefe.","mla":"Maßbaum, Alexandra, and Caren Sureth-Sloane. <i>Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage</i>. Neue Wirtschafts-Briefe, 2021.","short":"A. Maßbaum, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage, Neue Wirtschafts-Briefe, Herne, 2021.","bibtex":"@book{Maßbaum_Sureth-Sloane_2021, place={Herne}, title={Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage}, publisher={Neue Wirtschafts-Briefe}, author={Maßbaum, Alexandra and Sureth-Sloane, Caren}, year={2021} }"},"place":"Herne","year":"2021"},{"type":"newspaper_article","publication":"Süddeutsche Zeitung","status":"public","user_id":"530","department":[{"_id":"187"}],"publication_date":"20210920","_id":"29055","language":[{"iso":"ger"}],"publication_status":"published","citation":{"ama":"Sureth-Sloane C. Zur Komplexität des Steuersystems. <i>Süddeutsche Zeitung</i>. 2021.","chicago":"Sureth-Sloane, Caren. “Zur Komplexität des Steuersystems.” <i>Süddeutsche Zeitung</i>, 2021.","ieee":"C. Sureth-Sloane, “Zur Komplexität des Steuersystems,” <i>Süddeutsche Zeitung</i>, 2021.","bibtex":"@article{Sureth-Sloane_2021, title={Zur Komplexität des Steuersystems}, journal={Süddeutsche Zeitung}, author={Sureth-Sloane, Caren}, year={2021} }","short":"C. Sureth-Sloane, Süddeutsche Zeitung (2021).","mla":"Sureth-Sloane, Caren. “Zur Komplexität des Steuersystems.” <i>Süddeutsche Zeitung</i>, 2021.","apa":"Sureth-Sloane, C. (2021). Zur Komplexität des Steuersystems. <i>Süddeutsche Zeitung</i>."},"year":"2021","author":[{"first_name":"Caren","id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"date_created":"2021-12-20T09:14:36Z","date_updated":"2022-11-13T10:11:39Z","title":"Zur Komplexität des Steuersystems"},{"publication":"Journal of Business Ethics","type":"journal_article","abstract":[{"text":"We study the relationship between risk managers' dark triad personality traits (Machiavellianism, narcissism, and psychopathy) and their selective hedging activities. Using a primary survey of 412 professional risk managers, we find that managers with dark personality traits are more likely to engage in selective hedging than those without. This effect is particularly pronounced for older, male, and less experienced risk managers. The effect is also stronger in smaller firms, less centralized risk management departments, and family-owned firms.","lang":"eng"}],"status":"public","_id":"26775","department":[{"_id":"186"},{"_id":"578"}],"user_id":"67243","article_type":"original","language":[{"iso":"eng"}],"quality_controlled":"1","publication_status":"accepted","year":"2021","citation":{"ieee":"M. Pelster, A. Hofmann, N. Klocke, and S. Warkulat, “Dark Triad Personality Traits and Selective Hedging,” <i>Journal of Business Ethics</i>, doi: <a href=\"https://doi.org/10.1007/s10551-021-04985-z\">10.1007/s10551-021-04985-z</a>.","chicago":"Pelster, Matthias, Annette Hofmann, Nina Klocke, and Sonja Warkulat. “Dark Triad Personality Traits and Selective Hedging.” <i>Journal of Business Ethics</i>, n.d. <a href=\"https://doi.org/10.1007/s10551-021-04985-z\">https://doi.org/10.1007/s10551-021-04985-z</a>.","ama":"Pelster M, Hofmann A, Klocke N, Warkulat S. Dark Triad Personality Traits and Selective Hedging. <i>Journal of Business Ethics</i>. doi:<a href=\"https://doi.org/10.1007/s10551-021-04985-z\">10.1007/s10551-021-04985-z</a>","short":"M. Pelster, A. Hofmann, N. Klocke, S. Warkulat, Journal of Business Ethics (n.d.).","bibtex":"@article{Pelster_Hofmann_Klocke_Warkulat, title={Dark Triad Personality Traits and Selective Hedging}, DOI={<a href=\"https://doi.org/10.1007/s10551-021-04985-z\">10.1007/s10551-021-04985-z</a>}, journal={Journal of Business Ethics}, publisher={Springer}, author={Pelster, Matthias and Hofmann, Annette and Klocke, Nina and Warkulat, Sonja} }","mla":"Pelster, Matthias, et al. “Dark Triad Personality Traits and Selective Hedging.” <i>Journal of Business Ethics</i>, Springer, doi:<a href=\"https://doi.org/10.1007/s10551-021-04985-z\">10.1007/s10551-021-04985-z</a>.","apa":"Pelster, M., Hofmann, A., Klocke, N., &#38; Warkulat, S. (n.d.). Dark Triad Personality Traits and Selective Hedging. <i>Journal of Business Ethics</i>. <a href=\"https://doi.org/10.1007/s10551-021-04985-z\">https://doi.org/10.1007/s10551-021-04985-z</a>"},"publisher":"Springer","date_updated":"2022-05-20T10:16:58Z","date_created":"2021-10-25T09:17:03Z","author":[{"id":"67265","full_name":"Pelster, Matthias","last_name":"Pelster","orcid":" https://orcid.org/0000-0001-5740-2420","first_name":"Matthias"},{"first_name":"Annette","last_name":"Hofmann","full_name":"Hofmann, Annette"},{"first_name":"Nina","last_name":"Klocke","id":"51025","full_name":"Klocke, Nina"},{"first_name":"Sonja","full_name":"Warkulat, Sonja","id":"67243","last_name":"Warkulat"}],"title":"Dark Triad Personality Traits and Selective Hedging","doi":"10.1007/s10551-021-04985-z"},{"publication_status":"unpublished","year":"2021","jel":["G14","G34"],"citation":{"apa":"Hippert, B., &#38; Uhde, A. (n.d.). <i>CDS Investors’ Risk Perceptions of M&#38;A Announcements</i>.","mla":"Hippert, Benjamin, and André Uhde. <i>CDS Investors’ Risk Perceptions of M&#38;A Announcements</i>.","bibtex":"@book{Hippert_Uhde, title={CDS Investors’ Risk Perceptions of M&#38;A Announcements}, author={Hippert, Benjamin and Uhde, André} }","short":"B. Hippert, A. Uhde, CDS Investors’ Risk Perceptions of M&#38;A Announcements, n.d.","chicago":"Hippert, Benjamin, and André Uhde. <i>CDS Investors’ Risk Perceptions of M&#38;A Announcements</i>, n.d.","ieee":"B. Hippert and A. Uhde, <i>CDS Investors’ Risk Perceptions of M&#38;A Announcements</i>. .","ama":"Hippert B, Uhde A. <i>CDS Investors’ Risk Perceptions of M&#38;A Announcements</i>."},"date_updated":"2023-11-17T10:23:54Z","date_created":"2023-01-11T11:31:54Z","author":[{"last_name":"Hippert","full_name":"Hippert, Benjamin","first_name":"Benjamin"},{"last_name":"Uhde","full_name":"Uhde, André","id":"36049","first_name":"André"}],"title":"CDS Investors’ Risk Perceptions of M&A Announcements","type":"working_paper","abstract":[{"text":"Merging a sample of 492 merger and acquisition (M&A) announcements from 284 acquiring firms across Europe and North America with data from 5-year single-name credit default swaps (CDSs) written on stock-listed acquiring firms between 2005 and 2018, the paper at hand empirically analyzes the CDS investors’ risk perceptions of M&A announcements using event study methodologies. As a baseline result, we provide evidence for significantly positive cumulative average abnormal CDS spread changes for both, European and North American acquirers suggesting that CDS investors perceive an increase in the acquiring firms’ credit risk exposures due to M&A announcements. Our baseline finding holds under several robustness checks, especially when controlling for the robustness of the empirical design. Moreover, results from a large variety of sensitivity analyses reveal a number of deal and firm characteristics that may explain why CDS investors from our sample expect an increase in the acquirers’ credit risk exposures due to forthcoming M&A transactions. ","lang":"eng"}],"status":"public","_id":"36060","department":[{"_id":"186"},{"_id":"188"}],"user_id":"36049","keyword":["credit default swaps","risk perception of CDS investors","mergers and acquisitions","event study"],"language":[{"iso":"eng"}]},{"language":[{"iso":"eng"}],"keyword":["banking","outstanding CDS net notional","determinants of bank CDS trading"],"department":[{"_id":"186"},{"_id":"188"}],"user_id":"36049","_id":"36063","status":"public","abstract":[{"lang":"eng","text":"This paper empirically investigates determinants of the outstanding net notional amount\r\nof credit default swaps (CDSs) contracts written on banks. We extend and complement the\r\nprevious literature dealing with CDS trading by analyzing a comprehensive set of CDS tradingspecific,\r\nbank-fundamental, macroeconomic and bank-institutional determinants. We find that\r\nrisk hedging clearly dominates an investor’s speculation and arbitrage motive, while the latter,\r\nhowever, exhibits the strongest impact on the outstanding net notional amount of bank CDSs.\r\nFurthermore, being classified as a G-SIB, being a constituent of the main CDS index and the\r\nequity trading volume may significantly explain changes in the outstanding CDS net notional on\r\nbanks. The analysis at hand provides important implications for both academics and practitioners,\r\nsince understanding the trading motives of bank CDS investors provides a deeper insight into the\r\nopaque CDS market. "}],"type":"working_paper","title":"Determinants of CDS Trading on Major Banks","author":[{"first_name":"Benjamin","last_name":"Hippert","full_name":"Hippert, Benjamin"},{"first_name":"André","full_name":"Uhde, André","id":"36049","last_name":"Uhde"},{"first_name":"Sascha Tobias","full_name":"Wengerek, Sascha Tobias","last_name":"Wengerek"}],"date_created":"2023-01-11T11:34:17Z","date_updated":"2023-11-17T10:23:44Z","jel":["G10","G12","G21"],"citation":{"apa":"Hippert, B., Uhde, A., &#38; Wengerek, S. T. (n.d.). <i>Determinants of CDS Trading on Major Banks</i>.","short":"B. Hippert, A. Uhde, S.T. Wengerek, Determinants of CDS Trading on Major Banks, n.d.","bibtex":"@book{Hippert_Uhde_Wengerek, title={Determinants of CDS Trading on Major Banks}, author={Hippert, Benjamin and Uhde, André and Wengerek, Sascha Tobias} }","mla":"Hippert, Benjamin, et al. <i>Determinants of CDS Trading on Major Banks</i>.","ama":"Hippert B, Uhde A, Wengerek ST. <i>Determinants of CDS Trading on Major Banks</i>.","ieee":"B. Hippert, A. Uhde, and S. T. Wengerek, <i>Determinants of CDS Trading on Major Banks</i>. .","chicago":"Hippert, Benjamin, André Uhde, and Sascha Tobias Wengerek. <i>Determinants of CDS Trading on Major Banks</i>, n.d."},"year":"2021","publication_status":"unpublished"},{"language":[{"iso":"eng"}],"title":"Tax Evasion Penalties and Aggressive Tax Avoidance","department":[{"_id":"187"}],"author":[{"first_name":"Henning","last_name":"Giese","full_name":"Giese, Henning","id":"92812"}],"user_id":"74000","date_created":"2023-12-19T13:24:58Z","_id":"49876","date_updated":"2023-12-19T13:25:04Z","status":"public","citation":{"ieee":"H. Giese, <i>Tax Evasion Penalties and Aggressive Tax Avoidance</i>. 2021.","chicago":"Giese, Henning. <i>Tax Evasion Penalties and Aggressive Tax Avoidance</i>, 2021.","ama":"Giese H. <i>Tax Evasion Penalties and Aggressive Tax Avoidance</i>.; 2021.","short":"H. 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