[{"date_created":"2022-01-13T11:19:28Z","keyword":["European Banking","Non-performing Loans","Risk Allocation","Securitization"],"type":"working_paper","department":[{"_id":"186"}],"citation":{"mla":"Hippert, Benjamin, et al. <i>Risk Allocation through Securitization - Evidence from Non-Performing Loans</i>. 2021.","ama":"Hippert B, Uhde A, Wengerek ST. <i>Risk Allocation through Securitization - Evidence from Non-Performing Loans</i>.; 2021.","bibtex":"@book{Hippert_Uhde_Wengerek_2021, title={Risk allocation through securitization - Evidence from non-performing loans}, author={Hippert, Benjamin and Uhde, André and Wengerek, Sascha Tobias}, year={2021} }","apa":"Hippert, B., Uhde, A., &#38; Wengerek, S. T. (2021). <i>Risk allocation through securitization - Evidence from non-performing loans</i>.","ieee":"B. Hippert, A. Uhde, and S. T. Wengerek, <i>Risk allocation through securitization - Evidence from non-performing loans</i>. 2021.","chicago":"Hippert, Benjamin, André Uhde, and Sascha Tobias Wengerek. <i>Risk Allocation through Securitization - Evidence from Non-Performing Loans</i>, 2021.","short":"B. Hippert, A. Uhde, S.T. Wengerek, Risk Allocation through Securitization - Evidence from Non-Performing Loans, 2021."},"abstract":[{"lang":"eng","text":"Employing a unique and hand-collected dataset of securitization transactions by European banks, this paper analyzes the relationship between true sale loan securitization and the issuing banks’ non-performing loans to total assets ratios (NPLRs). We provide evidence for an NPLR-reducing effect during the boom phase of securitizations suggesting that banks (partly) securitized NPLs as the most risky junior tranche. In contrast, we find the reverse effect during the crises period indicating that issuing banks demonstrated `skin in the game'. A variety of sensitivity analyses provides further important implications for the vital debate on reducing NPL exposures and regulating securitization markets."}],"language":[{"iso":"eng"}],"_id":"29316","user_id":"36049","year":"2021","title":"Risk allocation through securitization - Evidence from non-performing loans","status":"public","author":[{"full_name":"Hippert, Benjamin","last_name":"Hippert","first_name":"Benjamin"},{"id":"36049","full_name":"Uhde, André","first_name":"André","last_name":"Uhde","orcid":"https://orcid.org/0000-0002-8058-8857"},{"first_name":"Sascha Tobias","last_name":"Wengerek","full_name":"Wengerek, Sascha Tobias"}],"jel":["G21","G28","G32"],"date_updated":"2024-04-17T13:36:05Z"},{"user_id":"74000","doi":"10.52569/NCAI8648","_id":"49277","language":[{"iso":"eng"}],"series_title":"TRR 266 Accounting for Transparency","date_updated":"2024-04-22T08:53:31Z","title":"Tax Burden on German Companies – Income Tax Burden and Administrative Costs","status":"public","year":"2021","author":[{"full_name":"Fochmann, Martin","last_name":"Fochmann","first_name":"Martin"},{"id":"83380","full_name":"Heile, Vanessa","last_name":"Heile","first_name":"Vanessa"},{"full_name":"Huber, Hans-Peter","last_name":"Huber","first_name":"Hans-Peter"},{"full_name":"Maiterth, Ralf","first_name":"Ralf","last_name":"Maiterth"},{"id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"type":"report","department":[{"_id":"187"}],"date_created":"2023-11-28T12:19:31Z","citation":{"ama":"Fochmann M, Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Tax Burden on German Companies – Income Tax Burden and Administrative Costs</i>.; 2021. doi:<a href=\"https://doi.org/10.52569/NCAI8648\">10.52569/NCAI8648</a>","bibtex":"@book{Fochmann_Heile_Huber_Maiterth_Sureth-Sloane_2021, series={TRR 266 Accounting for Transparency}, title={Tax Burden on German Companies – Income Tax Burden and Administrative Costs}, DOI={<a href=\"https://doi.org/10.52569/NCAI8648\">10.52569/NCAI8648</a>}, author={Fochmann, Martin and Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2021}, collection={TRR 266 Accounting for Transparency} }","mla":"Fochmann, Martin, et al. <i>Tax Burden on German Companies – Income Tax Burden and Administrative Costs</i>. 2021, doi:<a href=\"https://doi.org/10.52569/NCAI8648\">10.52569/NCAI8648</a>.","chicago":"Fochmann, Martin, Vanessa Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. <i>Tax Burden on German Companies – Income Tax Burden and Administrative Costs</i>. TRR 266 Accounting for Transparency, 2021. <a href=\"https://doi.org/10.52569/NCAI8648\">https://doi.org/10.52569/NCAI8648</a>.","short":"M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Burden on German Companies – Income Tax Burden and Administrative Costs, 2021.","apa":"Fochmann, M., Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2021). <i>Tax Burden on German Companies – Income Tax Burden and Administrative Costs</i>. <a href=\"https://doi.org/10.52569/NCAI8648\">https://doi.org/10.52569/NCAI8648</a>","ieee":"M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, and C. 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Simons, and D. Voeller, <i>Real effects of an international tax reform for MNEs</i>, vol. 64. 2021.","apa":"Ortmann, R., Simons, D., &#38; Voeller, D. (2021). <i>Real effects of an international tax reform for MNEs</i> (Vol. 64)."},"user_id":"21222","volume":64,"series_title":"TRR 266 Working Paper Series","_id":"41184","language":[{"iso":"eng"}],"date_updated":"2023-01-31T13:44:56Z","intvolume":"        64","year":"2021","title":"Real effects of an international tax reform for MNEs","status":"public","author":[{"full_name":"Ortmann, Regina","first_name":"Regina","last_name":"Ortmann","id":"10020"},{"full_name":"Simons, Dirk","first_name":"Dirk","last_name":"Simons"},{"full_name":"Voeller, Dennis","first_name":"Dennis","last_name":"Voeller"}]},{"date_created":"2023-01-11T12:07:19Z","department":[{"_id":"635"},{"_id":"189"}],"type":"journal_article","citation":{"chicago":"Hoppe, Thomas, Jens Müller, Katharina Wittek, and Arndt Weinrich. “Eine Ökonomische Einordnung Des Öffentlichen Country-by-Country Reporting in Der EU.” <i>IStR</i>, 2021.","short":"T. Hoppe, J. Müller, K. Wittek, A. Weinrich, IStR (2021).","ieee":"T. Hoppe, J. 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Georg Giersberg: die Stimme für die BWL. <i>Frankfurter Allgemeine Zeitung</i>, <i>101</i>.","ieee":"S. Asenkerschbaumer, H.-U. Buhl, C. Sureth-Sloane, and B. E. Weißenberger, “Georg Giersberg: die Stimme für die BWL,” <i>Frankfurter Allgemeine Zeitung</i>, no. 101, 2021."},"date_created":"2023-07-04T09:18:23Z","type":"newspaper_article","department":[{"_id":"187"}]},{"intvolume":"        59","date_updated":"2025-12-02T08:41:50Z","publication_status":"published","author":[{"first_name":"Tobias","last_name":"Bornemann","orcid":"0000-0003-4299-0551","full_name":"Bornemann, Tobias","id":"88419"},{"id":"44288","first_name":"Adrian","last_name":"Schipp","full_name":"Schipp, Adrian"},{"last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530"}],"status":"public","title":"Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung","year":"2021","volume":59,"user_id":"96670","_id":"21401","language":[{"iso":"ger"}],"page":"182-190","citation":{"mla":"Bornemann, Tobias, et al. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” <i>Deutsches Steuerrecht</i>, vol. 59, no. 3, 2021, pp. 182–90.","ama":"Bornemann T, Schipp A, Sureth-Sloane C. Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung. <i>Deutsches Steuerrecht</i>. 2021;59(3):182-190.","bibtex":"@article{Bornemann_Schipp_Sureth-Sloane_2021, title={Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung}, volume={59}, number={3}, journal={Deutsches Steuerrecht}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2021}, pages={182–190} }","apa":"Bornemann, T., Schipp, A., &#38; Sureth-Sloane, C. (2021). Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung. <i>Deutsches Steuerrecht</i>, <i>59</i>(3), 182–190.","ieee":"T. Bornemann, A. Schipp, and C. Sureth-Sloane, “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung,” <i>Deutsches Steuerrecht</i>, vol. 59, no. 3, pp. 182–190, 2021.","chicago":"Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” <i>Deutsches Steuerrecht</i> 59, no. 3 (2021): 182–90.","short":"T. Bornemann, A. Schipp, C. Sureth-Sloane, Deutsches Steuerrecht 59 (2021) 182–190."},"issue":"3","publication":"Deutsches Steuerrecht","department":[{"_id":"187"}],"type":"journal_article","date_created":"2021-03-09T07:41:54Z"},{"intvolume":"         1","date_updated":"2024-12-07T14:21:05Z","author":[{"last_name":"Asenkerschbaumer","first_name":"Stefan","full_name":"Asenkerschbaumer, Stefan"},{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane"}],"title":"Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen","year":"2021","status":"public","volume":1,"user_id":"530","language":[{"iso":"ger"}],"_id":"46051","main_file_link":[{"open_access":"1"}],"page":"1-2","citation":{"bibtex":"@article{Asenkerschbaumer_Sureth-Sloane_2021, title={Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen}, volume={1}, number={1}, journal={Schmalenbach IMPULSE}, author={Asenkerschbaumer, Stefan and Sureth-Sloane, Caren}, year={2021}, pages={1–2} }","ama":"Asenkerschbaumer S, Sureth-Sloane C. Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen. <i>Schmalenbach IMPULSE</i>. 2021;1(1):1-2.","mla":"Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen.” <i>Schmalenbach IMPULSE</i>, vol. 1, no. 1, 2021, pp. 1–2.","chicago":"Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen.” <i>Schmalenbach IMPULSE</i> 1, no. 1 (2021): 1–2.","short":"S. Asenkerschbaumer, C. Sureth-Sloane, Schmalenbach IMPULSE 1 (2021) 1–2.","ieee":"S. Asenkerschbaumer and C. Sureth-Sloane, “Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen,” <i>Schmalenbach IMPULSE</i>, vol. 1, no. 1, pp. 1–2, 2021.","apa":"Asenkerschbaumer, S., &#38; Sureth-Sloane, C. (2021). Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen. <i>Schmalenbach IMPULSE</i>, <i>1</i>(1), 1–2."},"publication":"Schmalenbach IMPULSE","issue":"1","department":[{"_id":"187"}],"oa":"1","type":"journal_article","date_created":"2023-07-13T12:18:03Z"},{"quality_controlled":"1","issue":"1","publication":"Junior Management Science","citation":{"ieee":"D. Dyck, “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken,” <i>Junior Management Science</i>, vol. 6, no. 1, pp. 100–148, 2021.","apa":"Dyck, D. (2021). Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken. <i>Junior Management Science</i>, <i>6</i>(1), 100–148.","short":"D. Dyck, Junior Management Science 6 (2021) 100–148.","chicago":"Dyck, Daniel. “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken.” <i>Junior Management Science</i> 6, no. 1 (2021): 100–148.","mla":"Dyck, Daniel. “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken.” <i>Junior Management Science</i>, vol. 6, no. 1, 2021, pp. 100–48.","bibtex":"@article{Dyck_2021, title={Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken}, volume={6}, number={1}, journal={Junior Management Science}, author={Dyck, Daniel}, year={2021}, pages={100–148} }","ama":"Dyck D. Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken. <i>Junior Management Science</i>. 2021;6(1):100-148."},"type":"journal_article","department":[{"_id":"187"}],"date_created":"2023-07-13T12:11:08Z","date_updated":"2026-04-09T07:24:43Z","intvolume":"         6","status":"public","year":"2021","title":"Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken","author":[{"id":"83379","first_name":"Daniel","last_name":"Dyck","full_name":"Dyck, Daniel"}],"user_id":"96670","volume":6,"page":"100-148","_id":"46049","language":[{"iso":"ger"}]},{"language":[{"iso":"ger"}],"year":"2021","title":"Wiedereinführung der Vermögensteuer – eine ökonomische Analyse","author":[{"full_name":"Maiterth, Ralf","last_name":"Maiterth","first_name":"Ralf"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"}],"publication_status":"published","date_updated":"2026-04-09T07:25:21Z","article_type":"original","intvolume":"        98","date_created":"2021-08-15T21:04:04Z","type":"journal_article","department":[{"_id":"187"}],"publication":"Steuer und Wirtschaft","issue":"3","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."}],"page":"201-216","_id":"23400","user_id":"96670","volume":98,"status":"public","citation":{"chicago":"Maiterth, Ralf, and Caren Sureth-Sloane. “Wiedereinführung der Vermögensteuer – eine ökonomische Analyse.” <i>Steuer und Wirtschaft</i> 98, no. 3 (2021): 201–16.","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.","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} }","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.","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.","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."},"quality_controlled":"1"},{"oa":"1","department":[{"_id":"186"},{"_id":"551"},{"_id":"635"}],"type":"newspaper_article","date_created":"2026-06-15T08:41:10Z","citation":{"ama":"Gassen J, Kosi U. Bankruptcies: A victim of the corona crisis? TRR 266 Accounting for Transparency. <i>Bankruptcies: A victim of the corona crisis?</i>. 2021.","bibtex":"@article{Gassen_Kosi_2021, title={Bankruptcies: A victim of the corona crisis? TRR 266 Accounting for Transparency.}, journal={Bankruptcies: A victim of the corona crisis?}, author={Gassen, Joachim and Kosi, Urska}, year={2021} }","mla":"Gassen, Joachim, and Urska Kosi. “Bankruptcies: A Victim of the Corona Crisis? TRR 266 Accounting for Transparency.” <i>Bankruptcies: A Victim of the Corona Crisis?</i>, 2021.","chicago":"Gassen, Joachim, and Urska Kosi. “Bankruptcies: A Victim of the Corona Crisis? TRR 266 Accounting for Transparency.” <i>Bankruptcies: A Victim of the Corona Crisis?</i>, 2021.","short":"J. Gassen, U. Kosi, Bankruptcies: A Victim of the Corona Crisis? (2021).","apa":"Gassen, J., &#38; Kosi, U. (2021). Bankruptcies: A victim of the corona crisis? TRR 266 Accounting for Transparency. <i>Bankruptcies: A Victim of the Corona Crisis?</i>","ieee":"J. Gassen and U. Kosi, “Bankruptcies: A victim of the corona crisis? TRR 266 Accounting for Transparency.,” <i>Bankruptcies: A victim of the corona crisis?</i>, 2021."},"publication":"Bankruptcies: A victim of the corona crisis?","publication_date":"2021","user_id":"15866","language":[{"iso":"eng"}],"_id":"65864","main_file_link":[{"open_access":"1","url":"https://www.accounting-for-transparency.de/bankruptcies-a-victim-of-the-corona-crisis/"}],"date_updated":"2026-08-25T09:52:56Z","publication_status":"published","author":[{"full_name":"Gassen, Joachim","first_name":"Joachim","last_name":"Gassen"},{"id":"54068","full_name":"Kosi, Urska","orcid":"0009-0009-2545-5929","last_name":"Kosi","first_name":"Urska"}],"status":"public","title":"Bankruptcies: A victim of the corona crisis? TRR 266 Accounting for Transparency.","year":"2021"},{"doi":"10.1016/j.jebo.2020.09.020","user_id":"67265","volume":179,"page":"503-522","_id":"19895","language":[{"iso":"eng"}],"date_updated":"2022-01-06T06:54:14Z","publication_status":"published","intvolume":"       179","status":"public","year":"2020","title":"Social interactions and asset pricing bubbles","publication_identifier":{"issn":["0167-2681"]},"author":[{"full_name":"Steiger, Sören","first_name":"Sören","last_name":"Steiger"},{"orcid":" https://orcid.org/0000-0001-5740-2420","last_name":"Pelster","first_name":"Matthias","full_name":"Pelster, Matthias","id":"67265"}],"type":"journal_article","department":[{"_id":"186"},{"_id":"578"}],"date_created":"2020-10-06T06:17:16Z","publication":"Journal of Economic Behavior & Organization","citation":{"mla":"Steiger, Sören, and Matthias Pelster. “Social Interactions and Asset Pricing Bubbles.” <i>Journal of Economic Behavior &#38; Organization</i>, vol. 179, 2020, pp. 503–22, doi:<a href=\"https://doi.org/10.1016/j.jebo.2020.09.020\">10.1016/j.jebo.2020.09.020</a>.","ama":"Steiger S, Pelster M. Social interactions and asset pricing bubbles. <i>Journal of Economic Behavior &#38; Organization</i>. 2020;179:503-522. doi:<a href=\"https://doi.org/10.1016/j.jebo.2020.09.020\">10.1016/j.jebo.2020.09.020</a>","bibtex":"@article{Steiger_Pelster_2020, title={Social interactions and asset pricing bubbles}, volume={179}, DOI={<a href=\"https://doi.org/10.1016/j.jebo.2020.09.020\">10.1016/j.jebo.2020.09.020</a>}, journal={Journal of Economic Behavior &#38; Organization}, author={Steiger, Sören and Pelster, Matthias}, year={2020}, pages={503–522} }","apa":"Steiger, S., &#38; Pelster, M. (2020). Social interactions and asset pricing bubbles. <i>Journal of Economic Behavior &#38; Organization</i>, <i>179</i>, 503–522. <a href=\"https://doi.org/10.1016/j.jebo.2020.09.020\">https://doi.org/10.1016/j.jebo.2020.09.020</a>","ieee":"S. Steiger and M. Pelster, “Social interactions and asset pricing bubbles,” <i>Journal of Economic Behavior &#38; Organization</i>, vol. 179, pp. 503–522, 2020.","short":"S. Steiger, M. Pelster, Journal of Economic Behavior &#38; Organization 179 (2020) 503–522.","chicago":"Steiger, Sören, and Matthias Pelster. “Social Interactions and Asset Pricing Bubbles.” <i>Journal of Economic Behavior &#38; Organization</i> 179 (2020): 503–22. <a href=\"https://doi.org/10.1016/j.jebo.2020.09.020\">https://doi.org/10.1016/j.jebo.2020.09.020</a>."}},{"date_created":"2021-03-09T07:51:04Z","type":"journal_article","department":[{"_id":"187"}],"publication":"Der Konzern","issue":"3","citation":{"short":"S. Binder, J. Lorenz, Der Konzern 18 (2020) 98–104.","chicago":"Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” <i>Der Konzern</i> 18, no. 3 (2020): 98–104.","ieee":"S. Binder and J. Lorenz, “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung,” <i>Der Konzern</i>, vol. 18, no. 3, pp. 98–104, 2020.","apa":"Binder, S., &#38; Lorenz, J. (2020). Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung. <i>Der Konzern</i>, <i>18</i>(3), 98–104.","bibtex":"@article{Binder_Lorenz_2020, title={Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung}, volume={18}, number={3}, journal={Der Konzern}, author={Binder, Sebastian and Lorenz, Johannes}, year={2020}, pages={98–104} }","ama":"Binder S, Lorenz J. Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung. <i>Der Konzern</i>. 2020;18(3):98-104.","mla":"Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” <i>Der Konzern</i>, vol. 18, no. 3, 2020, pp. 98–104."},"abstract":[{"text":"Es werden die Anwendungsvoraussetzungen des § 6a GrEStG unter Berücksichtigung der jüngsten BFH-Rspr. dargestellt und ein tabellarischer Überblick über die einzelnen Entscheidungen gegeben. Ausgehend von den Urteilsfällen wird auf die grunderwerbsteuerliche Behandlung von verschiedenen Umwandlungen eingegangen. In einem Ausblick wird der Bezug zum aktuellen Gesetzgebungsverfahren zur Reform der GrESt hergestellt.","lang":"ger"}],"page":"98-104","main_file_link":[{"url":"https://research.owlit.de/document/f8b7cc3d-e39d-32e9-887f-0e79b55578cd"}],"_id":"21403","language":[{"iso":"ger"}],"user_id":"68607","volume":18,"status":"public","year":"2020","title":"Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung","author":[{"full_name":"Binder, Sebastian","first_name":"Sebastian","last_name":"Binder"},{"full_name":"Lorenz, Johannes","first_name":"Johannes","last_name":"Lorenz"}],"date_updated":"2022-01-06T06:54:59Z","intvolume":"        18"},{"volume":"No. 39","user_id":"21222","language":[{"iso":"eng"}],"_id":"21406","series_title":"TRR 266 Accounting for Transparency Working Paper Series","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3697982","open_access":"1"}],"date_updated":"2022-01-06T06:54:59Z","author":[{"full_name":"Blaufus, Kay","first_name":"Kay","last_name":"Blaufus"},{"full_name":"Chirvi, Malte","first_name":"Malte","last_name":"Chirvi"},{"full_name":"Huber, Hans-Peter","last_name":"Huber","first_name":"Hans-Peter"},{"first_name":"Ralf","last_name":"Maiterth","full_name":"Maiterth, Ralf"},{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"}],"title":"Tax Misperception and Its Effects on Decision Making - a Literature Review","status":"public","year":"2020","oa":"1","department":[{"_id":"187"}],"type":"working_paper","date_created":"2021-03-09T08:12:49Z","abstract":[{"text":"Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 127 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers’ tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences.","lang":"eng"}],"citation":{"mla":"Blaufus, Kay, et al. <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>. Vol. No. 39, 2020.","bibtex":"@book{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Tax Misperception and Its Effects on Decision Making - a Literature Review}, volume={No. 39}, author={Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","ama":"Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>. Vol No. 39.; 2020.","ieee":"K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>, vol. No. 39. 2020.","apa":"Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i> (Vol. No. 39).","chicago":"Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>. Vol. No. 39. TRR 266 Accounting for Transparency Working Paper Series, 2020.","short":"K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception and Its Effects on Decision Making - a Literature Review, 2020."}},{"date_created":"2021-03-09T08:26:38Z","type":"book_chapter","department":[{"_id":"187"}],"publication":" Operations Research Proceedings 2019","citation":{"short":"M. Diller, J. Lorenz, D. Meier, in: J.S. Neufeld, U. Buscher, R. Lasch, D. Möst, J. Schönberger (Eds.),  Operations Research Proceedings 2019, Springer, 2020, pp. 633–639.","chicago":"Diller, Markus, Johannes Lorenz, and David Meier. “Tax Avoidance and Social Control.” In <i> Operations Research Proceedings 2019</i>, edited by Janis S. Neufeld, Udo Buscher, Rainer Lasch, Dominik Möst, and Jörn Schönberger, 633–39. Springer, 2020. <a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">https://doi.org/10.1007/978-3-030-48439-2_77</a>.","ieee":"M. Diller, J. Lorenz, and D. Meier, “Tax Avoidance and Social Control,” in <i> Operations Research Proceedings 2019</i>, J. S. Neufeld, U. Buscher, R. Lasch, D. Möst, and J. Schönberger, Eds. Springer, 2020, pp. 633–639.","apa":"Diller, M., Lorenz, J., &#38; Meier, D. (2020). Tax Avoidance and Social Control. In J. S. Neufeld, U. Buscher, R. Lasch, D. Möst, &#38; J. Schönberger (Eds.), <i> Operations Research Proceedings 2019</i> (pp. 633–639). Springer. <a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">https://doi.org/10.1007/978-3-030-48439-2_77</a>","bibtex":"@inbook{Diller_Lorenz_Meier_2020, title={Tax Avoidance and Social Control}, DOI={<a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">10.1007/978-3-030-48439-2_77</a>}, booktitle={ Operations Research Proceedings 2019}, publisher={Springer}, author={Diller, Markus and Lorenz, Johannes and Meier, David}, editor={Neufeld, Janis S. and Buscher, Udo and Lasch, Rainer and Möst, Dominik and Schönberger, JörnEditors}, year={2020}, pages={633–639} }","ama":"Diller M, Lorenz J, Meier D. Tax Avoidance and Social Control. In: Neufeld JS, Buscher U, Lasch R, Möst D, Schönberger J, eds. <i> Operations Research Proceedings 2019</i>. Springer; 2020:633-639. doi:<a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">10.1007/978-3-030-48439-2_77</a>","mla":"Diller, Markus, et al. “Tax Avoidance and Social Control.” <i> Operations Research Proceedings 2019</i>, edited by Janis S. Neufeld et al., Springer, 2020, pp. 633–39, doi:<a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">10.1007/978-3-030-48439-2_77</a>."},"abstract":[{"lang":"eng","text":"This study presents a model in which heterogenous, risk-averse agents can use either (legal) tax optimisation or (illegal) tax evasion to reduce their tax burden and thus increase their utility. In addition to introducing individual variables like risk aversion or income, we allow agents to observe the behaviour of their neighbours. Depending on the behaviour of their peer group’s members, the agents’ utilities may increase or decrease, respectively. Simulation results show that taxpayers favour illegal evasion over legal optimisation in most cases. We find that interactions between taxpayers and their social networks have a deep impact on aggregate behaviour. Parameter changes such as increasing audit rates affect the results, often being intensified by social interactions. The effect of such changes varies depending on whether or not a fraction of agents is considered inherently honest."}],"page":"633-639","_id":"21408","language":[{"iso":"eng"}],"publisher":"Springer","user_id":"68607","doi":"10.1007/978-3-030-48439-2_77","editor":[{"full_name":"Neufeld, Janis S.","first_name":"Janis S.","last_name":"Neufeld"},{"full_name":"Buscher, Udo","first_name":"Udo","last_name":"Buscher"},{"first_name":"Rainer","last_name":"Lasch","full_name":"Lasch, Rainer"},{"first_name":"Dominik","last_name":"Möst","full_name":"Möst, Dominik"},{"last_name":"Schönberger","first_name":"Jörn","full_name":"Schönberger, Jörn"}],"year":"2020","status":"public","title":"Tax Avoidance and Social Control","author":[{"last_name":"Diller","first_name":"Markus","full_name":"Diller, Markus"},{"last_name":"Lorenz","first_name":"Johannes","full_name":"Lorenz, Johannes"},{"first_name":"David","last_name":"Meier","full_name":"Meier, David"}],"publication_identifier":{"isbn":["978-3-030-48439-2"]},"date_updated":"2022-01-06T06:54:59Z"},{"abstract":[{"text":"We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in pairwise trust settings, we find evidence that both kinds of trust affect the bargaining behavior, albeit in different ways. While trust in government increases taxpayers’ tax offers, interpersonal trust may lead to more concessionary behavior of tax auditors moderated by trust in government. Our findings help tax authorities to shape programs to enhance compliance in an atmosphere of trust.","lang":"eng"}],"citation":{"mla":"Eberhartinger, Eva, et al. <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol. No. 41, 2020.","ama":"Eberhartinger E, Speitmann R, Sureth-Sloane C. <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol No. 41.; 2020.","bibtex":"@book{Eberhartinger_Speitmann_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={How Does Trust Affect Concessionary Behavior in Tax Bargaining?}, volume={No. 41}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","apa":"Eberhartinger, E., Speitmann, R., &#38; Sureth-Sloane, C. (2020). <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> (Vol. No. 41).","ieee":"E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i>, vol. No. 41. 2020.","chicago":"Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol. No. 41. TRR 266 Accounting for Transparency Working Paper Series, 2020.","short":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, 2020."},"type":"working_paper","oa":"1","department":[{"_id":"187"}],"date_created":"2021-03-09T08:36:17Z","date_updated":"2022-01-06T06:54:59Z","title":"How Does Trust Affect Concessionary Behavior in Tax Bargaining?","year":"2020","status":"public","author":[{"first_name":"Eva","last_name":"Eberhartinger","full_name":"Eberhartinger, Eva"},{"first_name":"Raffael","last_name":"Speitmann","full_name":"Speitmann, Raffael"},{"first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"user_id":"68607","volume":"No. 41","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3723499","open_access":"1"}],"_id":"21410","language":[{"iso":"eng"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series"},{"date_updated":"2022-01-06T06:54:59Z","author":[{"last_name":"Flagmeier","first_name":"Vanessa","full_name":"Flagmeier, Vanessa"},{"id":"1245","full_name":"Müller, Jens","last_name":"Müller","first_name":"Jens"},{"id":"530","first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren"}],"status":"public","title":"When Do Firms Highlight Their Effective Tax Rate?","year":"2020","volume":"No. 37","user_id":"68607","series_title":"TRR 266 Accounting for Transparency Working Paper Series","_id":"21411","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3693374"}],"abstract":[{"lang":"eng","text":"This study examines the visibility of the GAAP effective tax rate (ETR) in firms’ financial statements as a distinct disclosure choice. Applying a game-theory disclosure model for voluntary disclosure strategies of firms to a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders “favourable conditions”, for example in terms of higher expected after-tax cash-flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, decreasing). Additional analyses reveal that this high visibility is characteristic of firm-years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms do not seem to highlight favourable ETRs."}],"citation":{"apa":"Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2020). <i>When Do Firms Highlight Their Effective Tax Rate?</i> (Vol. No. 37).","ieee":"V. Flagmeier, J. Müller, and C. Sureth-Sloane, <i>When Do Firms Highlight Their Effective Tax Rate?</i>, vol. No. 37. 2020.","short":"V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, 2020.","chicago":"Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol. No. 37. TRR 266 Accounting for Transparency Working Paper Series, 2020.","mla":"Flagmeier, Vanessa, et al. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol. No. 37, 2020.","ama":"Flagmeier V, Müller J, Sureth-Sloane C. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol No. 37.; 2020.","bibtex":"@book{Flagmeier_Müller_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={When Do Firms Highlight Their Effective Tax Rate?}, volume={No. 37}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }"},"department":[{"_id":"187"}],"oa":"1","type":"working_paper","date_created":"2021-03-09T08:39:42Z"},{"department":[{"_id":"187"}],"type":"journal_article","date_created":"2021-03-09T08:42:06Z","citation":{"bibtex":"@article{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung}, volume={58}, number={42}, journal={Deutsches Steuerrecht}, author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020}, pages={2327–2334} }","ama":"Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung. <i>Deutsches Steuerrecht</i>. 2020;58(42):2327-2334.","mla":"Heile, Vanessa, et al. “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.” <i>Deutsches Steuerrecht</i>, vol. 58, no. 42, 2020, pp. 2327–34.","chicago":"Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.” <i>Deutsches Steuerrecht</i> 58, no. 42 (2020): 2327–34.","short":"V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Deutsches Steuerrecht 58 (2020) 2327–2334.","ieee":"V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung,” <i>Deutsches Steuerrecht</i>, vol. 58, no. 42, pp. 2327–2334, 2020.","apa":"Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung. <i>Deutsches Steuerrecht</i>, <i>58</i>(42), 2327–2334."},"publication":"Deutsches Steuerrecht","issue":"42","volume":58,"user_id":"68751","language":[{"iso":"ger"}],"_id":"21412","page":"2327-2334","intvolume":"        58","date_updated":"2022-01-06T06:54:59Z","author":[{"id":"83380","last_name":"Heile","first_name":"Vanessa","full_name":"Heile, Vanessa"},{"full_name":"Huber, Hans-Peter","first_name":"Hans-Peter","last_name":"Huber"},{"full_name":"Maiterth, Ralf","first_name":"Ralf","last_name":"Maiterth"},{"first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"status":"public","title":"Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung","year":"2020"},{"author":[{"id":"83380","last_name":"Heile","first_name":"Vanessa","full_name":"Heile, Vanessa"},{"last_name":"Huber","first_name":"Hans-Peter","full_name":"Huber, Hans-Peter"},{"first_name":"Ralf","last_name":"Maiterth","full_name":"Maiterth, Ralf"},{"id":"530","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"year":"2020","title":"Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise","status":"public","date_updated":"2022-01-06T06:54:59Z","_id":"21414","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1","url":"https://www.accounting-for-transparency.de/de/blog/umfrage-administrative-belastung-und-steuererleichterungen-in-der-corona-krise/"}],"doi":"10.52569/RUHF6645","user_id":"68751","citation":{"mla":"Heile, Vanessa, et al. <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>. 2020, doi:<a href=\"https://doi.org/10.52569/RUHF6645\">10.52569/RUHF6645</a>.","ama":"Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>.; 2020. doi:<a href=\"https://doi.org/10.52569/RUHF6645\">10.52569/RUHF6645</a>","bibtex":"@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise}, DOI={<a href=\"https://doi.org/10.52569/RUHF6645\">10.52569/RUHF6645</a>}, author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020} }","apa":"Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). <i>Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise</i>. <a href=\"https://doi.org/10.52569/RUHF6645\">https://doi.org/10.52569/RUHF6645</a>","ieee":"V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise</i>. 2020.","chicago":"Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>, 2020. <a href=\"https://doi.org/10.52569/RUHF6645\">https://doi.org/10.52569/RUHF6645</a>.","short":"V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020."},"date_created":"2021-03-09T08:47:55Z","oa":"1","department":[{"_id":"187"}],"type":"report"}]