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(2020). <i>Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting for Transparency Working Paper Series No. 28. <a href=\"https://doi.org/10.2139/ssrn.3297418\">https://doi.org/10.2139/ssrn.3297418</a>","mla":"Osswald, Benjamin, and Caren Sureth-Sloane. <i>Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting for Transparency Working Paper Series No. 28, 2020, doi:<a href=\"https://doi.org/10.2139/ssrn.3297418\">10.2139/ssrn.3297418</a>.","short":"B. Osswald, C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?, TRR 266 Accounting for Transparency Working Paper Series No. 28, 2020.","bibtex":"@book{Osswald_Sureth-Sloane_2020, title={Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?}, DOI={<a href=\"https://doi.org/10.2139/ssrn.3297418\">10.2139/ssrn.3297418</a>}, publisher={TRR 266 Accounting for Transparency Working Paper Series No. 28}, author={Osswald, Benjamin and Sureth-Sloane, Caren}, year={2020} }"},"publication_status":"published","title":"Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?","doi":"10.2139/ssrn.3297418","main_file_link":[{"url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3628503_code1908122.pdf?abstractid=3297418&mirid=1&type=2","open_access":"1"}],"date_updated":"2024-06-18T09:32:32Z","oa":"1","publisher":"TRR 266 Accounting for Transparency Working Paper Series No. 28","date_created":"2019-11-13T08:11:55Z","author":[{"first_name":"Benjamin","full_name":"Osswald, Benjamin","last_name":"Osswald"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530","first_name":"Caren"}],"abstract":[{"lang":"eng","text":"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. "}],"status":"public","type":"working_paper","language":[{"iso":"eng"}],"_id":"14901","department":[{"_id":"187"},{"_id":"635"}],"user_id":"74000"},{"status":"public","editor":[{"first_name":"Stefan","last_name":"Betz","full_name":"Betz, Stefan"}],"publication":"Neuere Entwicklungen in Produktion und Controlling","type":"book_chapter","language":[{"iso":"ger"}],"department":[{"_id":"193"}],"user_id":"52061","_id":"15788","page":"65-114","citation":{"mla":"Betz, Stefan. “Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements.” <i>Neuere Entwicklungen in Produktion und Controlling</i>, edited by Stefan Betz, Dr. Kovac, 2020, pp. 65–114.","bibtex":"@inbook{Betz_2020, place={Hamburg}, title={Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements}, booktitle={Neuere Entwicklungen in Produktion und Controlling}, publisher={Dr. Kovac}, author={Betz, Stefan}, editor={Betz, Stefan}, year={2020}, pages={65–114} }","short":"S. Betz, in: S. 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Dr. Kovac; 2020:185-214.","chicago":"Betz, Stefan. “Zieloptimale Variantenvielfalt in der Produktionsplanung.” In <i>Neuere Entwicklungen in Produktion und Controlling</i>, edited by Stefan Betz, 185–214. Hamburg: Dr. Kovac, 2020.","ieee":"S. Betz, “Zieloptimale Variantenvielfalt in der Produktionsplanung,” in <i>Neuere Entwicklungen in Produktion und Controlling</i>, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 185–214."},"page":"185-214","place":"Hamburg","year":"2020","author":[{"id":"54","full_name":"Betz, Stefan","last_name":"Betz","first_name":"Stefan"}],"date_created":"2020-02-05T09:40:51Z","publisher":"Dr. Kovac","date_updated":"2023-01-18T12:53:49Z","title":"Zieloptimale Variantenvielfalt in der Produktionsplanung"},{"type":"book_editor","status":"public","editor":[{"first_name":"Stefan","last_name":"Betz","full_name":"Betz, Stefan","id":"54"}],"user_id":"52061","department":[{"_id":"193"}],"_id":"15787","language":[{"iso":"ger"}],"publication_status":"published","publication_identifier":{"issn":["1437-787X"]},"citation":{"chicago":"Betz, Stefan, ed. <i>Neuere Entwicklungen in Produktion und Controlling</i>. Hamburg: Dr. Kovac, 2020.","ieee":"S. Betz, Ed., <i>Neuere Entwicklungen in Produktion und Controlling</i>. Hamburg: Dr. Kovac, 2020.","ama":"Betz S, ed. <i>Neuere Entwicklungen in Produktion und Controlling</i>. Dr. Kovac; 2020.","bibtex":"@book{Betz_2020, place={Hamburg}, title={Neuere Entwicklungen in Produktion und Controlling}, publisher={Dr. Kovac}, year={2020} }","short":"S. Betz, ed., Neuere Entwicklungen in Produktion und Controlling, Dr. Kovac, Hamburg, 2020.","mla":"Betz, Stefan, editor. <i>Neuere Entwicklungen in Produktion und Controlling</i>. Dr. Kovac, 2020.","apa":"Betz, S. (Ed.). (2020). <i>Neuere Entwicklungen in Produktion und Controlling</i>. Dr. Kovac."},"page":"353","place":"Hamburg","year":"2020","date_created":"2020-02-05T09:33:23Z","publisher":"Dr. Kovac","date_updated":"2023-01-18T12:53:42Z","title":"Neuere Entwicklungen in Produktion und Controlling"},{"_id":"37390","department":[{"_id":"193"}],"user_id":"52061","language":[{"iso":"eng"}],"publication":"Neuere Entwicklungen in Produktion und Controlling ","type":"book_chapter","editor":[{"first_name":"Stefan","last_name":"Betz","full_name":"Betz, Stefan"}],"status":"public","date_updated":"2023-01-18T13:10:12Z","publisher":"Dr. Kovac","author":[{"last_name":"Plückebaum","id":"52061","full_name":"Plückebaum, Daniel","first_name":"Daniel"}],"date_created":"2023-01-18T13:08:39Z","title":"Produktionsprogrammplanung bei variierender Fertigungstiefe","place":"Hamburg ","year":"2020","page":"115-147","citation":{"ama":"Plückebaum D. Produktionsprogrammplanung bei variierender Fertigungstiefe. In: Betz S, ed. <i>Neuere Entwicklungen in Produktion Und Controlling </i>. Dr. Kovac; 2020:115-147.","chicago":"Plückebaum, Daniel. “Produktionsprogrammplanung Bei Variierender Fertigungstiefe.” In <i>Neuere Entwicklungen in Produktion Und Controlling </i>, edited by Stefan Betz, 115–47. Hamburg : Dr. Kovac, 2020.","ieee":"D. Plückebaum, “Produktionsprogrammplanung bei variierender Fertigungstiefe,” in <i>Neuere Entwicklungen in Produktion und Controlling </i>, S. Betz, Ed. Hamburg : Dr. Kovac, 2020, pp. 115–147.","short":"D. Plückebaum, in: S. Betz (Ed.), Neuere Entwicklungen in Produktion Und Controlling , Dr. Kovac, Hamburg , 2020, pp. 115–147.","bibtex":"@inbook{Plückebaum_2020, place={Hamburg }, title={Produktionsprogrammplanung bei variierender Fertigungstiefe}, booktitle={Neuere Entwicklungen in Produktion und Controlling }, publisher={Dr. Kovac}, author={Plückebaum, Daniel}, editor={Betz, Stefan}, year={2020}, pages={115–147} }","mla":"Plückebaum, Daniel. “Produktionsprogrammplanung Bei Variierender Fertigungstiefe.” <i>Neuere Entwicklungen in Produktion Und Controlling </i>, edited by Stefan Betz, Dr. Kovac, 2020, pp. 115–47.","apa":"Plückebaum, D. (2020). Produktionsprogrammplanung bei variierender Fertigungstiefe. In S. Betz (Ed.), <i>Neuere Entwicklungen in Produktion und Controlling </i> (pp. 115–147). Dr. Kovac."}},{"page":"151-183","citation":{"ieee":"M. Heidmann , “Eignung ausgewählter Entscheidungsunterstützungsinstrumente für die Planung, Steuerung und Kontrolle von Produktinnovationen,” in <i>Neuere Entwicklungen in Produktion und Controlling </i>, Hamburg: Dr. Kovac, 2020, pp. 151–183.","chicago":"Heidmann , Mathis. “Eignung Ausgewählter Entscheidungsunterstützungsinstrumente Für Die Planung, Steuerung Und Kontrolle von Produktinnovationen.” In <i>Neuere Entwicklungen in Produktion Und Controlling </i>, 151–83. Hamburg: Dr. Kovac, 2020.","ama":"Heidmann  M. Eignung ausgewählter Entscheidungsunterstützungsinstrumente für die Planung, Steuerung und Kontrolle von Produktinnovationen. In: <i>Neuere Entwicklungen in Produktion Und Controlling </i>. Dr. Kovac; 2020:151-183.","apa":"Heidmann , M. (2020). Eignung ausgewählter Entscheidungsunterstützungsinstrumente für die Planung, Steuerung und Kontrolle von Produktinnovationen. In <i>Neuere Entwicklungen in Produktion und Controlling </i> (pp. 151–183). Dr. Kovac.","mla":"Heidmann , Mathis. “Eignung Ausgewählter Entscheidungsunterstützungsinstrumente Für Die Planung, Steuerung Und Kontrolle von Produktinnovationen.” <i>Neuere Entwicklungen in Produktion Und Controlling </i>, Dr. Kovac, 2020, pp. 151–83.","short":"M. Heidmann , in: Neuere Entwicklungen in Produktion Und Controlling , Dr. Kovac, Hamburg, 2020, pp. 151–183.","bibtex":"@inbook{Heidmann _2020, place={Hamburg}, title={Eignung ausgewählter Entscheidungsunterstützungsinstrumente für die Planung, Steuerung und Kontrolle von Produktinnovationen}, booktitle={Neuere Entwicklungen in Produktion und Controlling }, publisher={Dr. Kovac}, author={Heidmann , Mathis}, year={2020}, pages={151–183} }"},"year":"2020","place":"Hamburg","title":"Eignung ausgewählter Entscheidungsunterstützungsinstrumente für die Planung, Steuerung und Kontrolle von Produktinnovationen","date_created":"2023-01-18T13:13:01Z","author":[{"first_name":"Mathis","last_name":"Heidmann ","full_name":"Heidmann , Mathis"}],"date_updated":"2023-01-18T13:13:11Z","publisher":"Dr. Kovac","status":"public","publication":"Neuere Entwicklungen in Produktion und Controlling ","type":"book_chapter","language":[{"iso":"eng"}],"department":[{"_id":"193"}],"user_id":"52061","_id":"37394"},{"status":"public","type":"dissertation","language":[{"iso":"eng"}],"_id":"37395","department":[{"_id":"193"}],"user_id":"52061","year":"2020","place":"Hamburg","citation":{"apa":"Osthoff, L. (2020). <i>Kollaborationsentscheidungen im Supply Chain Management </i>. Dr. Kovac.","mla":"Osthoff, Lennart. <i>Kollaborationsentscheidungen Im Supply Chain Management </i>. Dr. Kovac, 2020.","short":"L. Osthoff, Kollaborationsentscheidungen Im Supply Chain Management , Dr. Kovac, Hamburg, 2020.","bibtex":"@book{Osthoff_2020, place={Hamburg}, title={Kollaborationsentscheidungen im Supply Chain Management }, publisher={Dr. Kovac}, author={Osthoff, Lennart}, year={2020} }","ama":"Osthoff L. <i>Kollaborationsentscheidungen Im Supply Chain Management </i>. Dr. Kovac; 2020.","ieee":"L. Osthoff, <i>Kollaborationsentscheidungen im Supply Chain Management </i>. Hamburg: Dr. Kovac, 2020.","chicago":"Osthoff, Lennart. <i>Kollaborationsentscheidungen Im Supply Chain Management </i>. Hamburg: Dr. Kovac, 2020."},"title":"Kollaborationsentscheidungen im Supply Chain Management ","publisher":"Dr. Kovac","date_updated":"2023-01-18T13:15:05Z","author":[{"first_name":"Lennart","last_name":"Osthoff","full_name":"Osthoff, Lennart"}],"date_created":"2023-01-18T13:14:53Z","supervisor":[{"first_name":"Stefan","full_name":"Betz, Stefan","last_name":"Betz"}]},{"language":[{"iso":"ger"}],"user_id":"21222","department":[{"_id":"187"}],"_id":"21420","status":"public","type":"journal_article","publication":"Steuer und Wirtschaft","title":"Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren","author":[{"last_name":"Mair","full_name":"Mair, Christina","first_name":"Christina"},{"full_name":"Scheffler, Wolfram","last_name":"Scheffler","first_name":"Wolfram"},{"first_name":"Isabell","last_name":"Senger","full_name":"Senger, Isabell"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane"}],"date_created":"2021-03-09T09:10:02Z","volume":97,"date_updated":"2023-01-31T12:05:47Z","citation":{"ama":"Mair C, Scheffler W, Senger I, Sureth-Sloane C. Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren. <i>Steuer und Wirtschaft</i>. 2020;97(4):317-329.","chicago":"Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane. “Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren.” <i>Steuer und Wirtschaft</i> 97, no. 4 (2020): 317–29.","ieee":"C. Mair, W. Scheffler, I. Senger, and C. Sureth-Sloane, “Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren,” <i>Steuer und Wirtschaft</i>, vol. 97, no. 4, pp. 317–329, 2020.","bibtex":"@article{Mair_Scheffler_Senger_Sureth-Sloane_2020, title={Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren}, volume={97}, number={4}, journal={Steuer und Wirtschaft}, author={Mair, Christina and Scheffler, Wolfram and Senger, Isabell and Sureth-Sloane, Caren}, year={2020}, pages={317–329} }","mla":"Mair, Christina, et al. “Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren.” <i>Steuer und Wirtschaft</i>, vol. 97, no. 4, 2020, pp. 317–29.","short":"C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Steuer und Wirtschaft 97 (2020) 317–329.","apa":"Mair, C., Scheffler, W., Senger, I., &#38; Sureth-Sloane, C. (2020). Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren. <i>Steuer und Wirtschaft</i>, <i>97</i>(4), 317–329."},"intvolume":"        97","page":"317-329","year":"2020","issue":"4","quality_controlled":"1"},{"doi":"10.1016/j.frl.2020.101717","author":[{"first_name":"Regina","full_name":"Ortmann, Regina","id":"10020","last_name":"Ortmann"},{"first_name":"Matthias","id":"67265","full_name":"Pelster, Matthias","last_name":"Pelster","orcid":" https://orcid.org/0000-0001-5740-2420"},{"last_name":"Wengerek","orcid":"0000-0002-7820-3903","full_name":"Wengerek, Sascha Tobias","id":"48837","first_name":"Sascha Tobias"}],"volume":37,"date_updated":"2023-01-31T12:41:28Z","citation":{"apa":"Ortmann, R., Pelster, M., &#38; Wengerek, S. T. (2020). COVID-19 and investor behavior. <i>Finance Research Letters</i>, <i>37</i>, Article 101717. <a href=\"https://doi.org/10.1016/j.frl.2020.101717\">https://doi.org/10.1016/j.frl.2020.101717</a>","short":"R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters 37 (2020).","mla":"Ortmann, Regina, et al. “COVID-19 and Investor Behavior.” <i>Finance Research Letters</i>, vol. 37, 101717, Elsevier BV, 2020, doi:<a href=\"https://doi.org/10.1016/j.frl.2020.101717\">10.1016/j.frl.2020.101717</a>.","bibtex":"@article{Ortmann_Pelster_Wengerek_2020, title={COVID-19 and investor behavior}, volume={37}, DOI={<a href=\"https://doi.org/10.1016/j.frl.2020.101717\">10.1016/j.frl.2020.101717</a>}, number={101717}, journal={Finance Research Letters}, publisher={Elsevier BV}, author={Ortmann, Regina and Pelster, Matthias and Wengerek, Sascha Tobias}, year={2020} }","ama":"Ortmann R, Pelster M, Wengerek ST. COVID-19 and investor behavior. <i>Finance Research Letters</i>. 2020;37. doi:<a href=\"https://doi.org/10.1016/j.frl.2020.101717\">10.1016/j.frl.2020.101717</a>","chicago":"Ortmann, Regina, Matthias Pelster, and Sascha Tobias Wengerek. “COVID-19 and Investor Behavior.” <i>Finance Research Letters</i> 37 (2020). <a href=\"https://doi.org/10.1016/j.frl.2020.101717\">https://doi.org/10.1016/j.frl.2020.101717</a>.","ieee":"R. Ortmann, M. Pelster, and S. T. Wengerek, “COVID-19 and investor behavior,” <i>Finance Research Letters</i>, vol. 37, Art. no. 101717, 2020, doi: <a href=\"https://doi.org/10.1016/j.frl.2020.101717\">10.1016/j.frl.2020.101717</a>."},"intvolume":"        37","publication_status":"published","publication_identifier":{"issn":["1544-6123"]},"article_number":"101717","user_id":"21222","department":[{"_id":"590"}],"_id":"41180","status":"public","type":"journal_article","title":"COVID-19 and investor behavior","date_created":"2023-01-31T12:35:33Z","publisher":"Elsevier BV","year":"2020","quality_controlled":"1","language":[{"iso":"eng"}],"keyword":["Finance"],"publication":"Finance Research Letters"},{"status":"public","type":"report","language":[{"iso":"eng"}],"_id":"21407","user_id":"96670","department":[{"_id":"187"}],"year":"2020","citation":{"ama":"Bornemann T, Schipp A, Sureth-Sloane C. <i> 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen</i>.; 2020. doi:<a href=\"https://doi.org/10.52569/ILCP9945\">10.52569/ILCP9945</a>","ieee":"T. Bornemann, A. Schipp, and C. Sureth-Sloane, <i> 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen</i>. 2020.","chicago":"Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. <i> 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen</i>, 2020. <a href=\"https://doi.org/10.52569/ILCP9945\">https://doi.org/10.52569/ILCP9945</a>.","bibtex":"@book{Bornemann_Schipp_Sureth-Sloane_2020, title={ 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen}, DOI={<a href=\"https://doi.org/10.52569/ILCP9945\">10.52569/ILCP9945</a>}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2020} }","short":"T. Bornemann, A. Schipp, C. Sureth-Sloane,  2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020.","mla":"Bornemann, Tobias, et al. <i> 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen</i>. 2020, doi:<a href=\"https://doi.org/10.52569/ILCP9945\">10.52569/ILCP9945</a>.","apa":"Bornemann, T., Schipp, A., &#38; Sureth-Sloane, C. (2020). <i> 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen</i>. <a href=\"https://doi.org/10.52569/ILCP9945\">https://doi.org/10.52569/ILCP9945</a>"},"title":" 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen","main_file_link":[{"open_access":"1","url":"https://www.accounting-for-transparency.de/wp-content/uploads/2020/04/Umfrage-zur-Steuerkomplexita%CC%88t-in-deutschen-Finanzverwaltungen-Executive-Summary.pdf"}],"doi":"10.52569/ILCP9945","oa":"1","date_updated":"2025-12-02T08:42:39Z","date_created":"2021-03-09T08:17:04Z","author":[{"first_name":"Tobias","last_name":"Bornemann","orcid":"0000-0003-4299-0551","full_name":"Bornemann, Tobias","id":"88419"},{"id":"44288","full_name":"Schipp, Adrian","last_name":"Schipp","first_name":"Adrian"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530","first_name":"Caren"}]},{"year":"2019","page":"581-609","intvolume":"        29","citation":{"ama":"Lorenz J. Population Dynamics of Tax Avoidance with Crowding Effects. <i>Journal of Evolutionary Economics</i>. 2019;29:581-609. doi:<a href=\"https://doi.org/10.1007/s00191-018-0572-6\">10.1007/s00191-018-0572-6</a>","ieee":"J. Lorenz, “Population Dynamics of Tax Avoidance with Crowding Effects,” <i>Journal of Evolutionary Economics</i>, vol. 29, pp. 581–609, 2019.","chicago":"Lorenz, Johannes. “Population Dynamics of Tax Avoidance with Crowding Effects.” <i>Journal of Evolutionary Economics</i> 29 (2019): 581–609. <a href=\"https://doi.org/10.1007/s00191-018-0572-6\">https://doi.org/10.1007/s00191-018-0572-6</a>.","apa":"Lorenz, J. (2019). Population Dynamics of Tax Avoidance with Crowding Effects. <i>Journal of Evolutionary Economics</i>, <i>29</i>, 581–609. <a href=\"https://doi.org/10.1007/s00191-018-0572-6\">https://doi.org/10.1007/s00191-018-0572-6</a>","short":"J. Lorenz, Journal of Evolutionary Economics 29 (2019) 581–609.","bibtex":"@article{Lorenz_2019, title={Population Dynamics of Tax Avoidance with Crowding Effects}, volume={29}, DOI={<a href=\"https://doi.org/10.1007/s00191-018-0572-6\">10.1007/s00191-018-0572-6</a>}, journal={Journal of Evolutionary Economics}, author={Lorenz, Johannes}, year={2019}, pages={581–609} }","mla":"Lorenz, Johannes. “Population Dynamics of Tax Avoidance with Crowding Effects.” <i>Journal of Evolutionary Economics</i>, vol. 29, 2019, pp. 581–609, doi:<a href=\"https://doi.org/10.1007/s00191-018-0572-6\">10.1007/s00191-018-0572-6</a>."},"date_updated":"2022-01-06T06:54:59Z","volume":29,"author":[{"first_name":"Johannes","full_name":"Lorenz, Johannes","last_name":"Lorenz"}],"date_created":"2021-03-09T09:44:25Z","title":"Population Dynamics of Tax Avoidance with Crowding Effects","doi":"10.1007/s00191-018-0572-6","main_file_link":[{"url":"https://link.springer.com/article/10.1007/s00191-018-0572-6"}],"publication":"Journal of Evolutionary Economics","type":"journal_article","abstract":[{"lang":"eng","text":"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."}],"status":"public","_id":"21424","department":[{"_id":"187"}],"user_id":"68607","language":[{"iso":"eng"}]},{"title":"Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel","volume":57,"author":[{"first_name":"Maximilian","last_name":"Kittl","full_name":"Kittl, Maximilian"},{"first_name":"Johannes","full_name":"Lorenz, Johannes","last_name":"Lorenz"}],"date_created":"2021-03-09T09:48:04Z","date_updated":"2022-01-06T06:54:59Z","intvolume":"        57","page":"897-903","citation":{"ama":"Kittl M, Lorenz J. Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel. <i>Deutsches Steuerrecht</i>. 2019;57(18):897-903.","chicago":"Kittl, Maximilian, and Johannes Lorenz. “Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel.” <i>Deutsches Steuerrecht</i> 57, no. 18 (2019): 897–903.","ieee":"M. Kittl and J. Lorenz, “Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel,” <i>Deutsches Steuerrecht</i>, vol. 57, no. 18, pp. 897–903, 2019.","apa":"Kittl, M., &#38; Lorenz, J. (2019). Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel. <i>Deutsches Steuerrecht</i>, <i>57</i>(18), 897–903.","mla":"Kittl, Maximilian, and Johannes Lorenz. “Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel.” <i>Deutsches Steuerrecht</i>, vol. 57, no. 18, 2019, pp. 897–903.","short":"M. Kittl, J. Lorenz, Deutsches Steuerrecht 57 (2019) 897–903.","bibtex":"@article{Kittl_Lorenz_2019, title={Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel}, volume={57}, number={18}, journal={Deutsches Steuerrecht}, author={Kittl, Maximilian and Lorenz, Johannes}, year={2019}, pages={897–903} }"},"year":"2019","issue":"18","language":[{"iso":"ger"}],"department":[{"_id":"187"}],"user_id":"68607","_id":"21425","status":"public","publication":"Deutsches Steuerrecht","type":"journal_article"},{"publication":"Tax Simplification - An African Perspective","type":"book_chapter","editor":[{"last_name":"Evans","full_name":"Evans, Chris","first_name":"Chris"},{"first_name":"Riël","last_name":"Franzsen","full_name":"Franzsen, Riël"},{"full_name":"Stack, Elizabeth","last_name":"Stack","first_name":"Elizabeth"}],"abstract":[{"text":"This chapter examines the drivers of corporate income tax complexity for\r\nmultinational corporations in South Africa. Based on unique data from a\r\nglobal survey of tax consultants which was conducted in 2016 by Hoppe et al,\r\nnovel insights can be provided into the complexity of the South African tax\r\nsystem. The data enable a comparison of South Africa with the global mean\r\nof tax complexity, as well as with its major trade and investment partners. It\r\nis further possible to distinguish between different areas of tax complexity, ie,\r\ntax code complexity (complexity inherent in the different regulations of the\r\ntax code) and tax framework complexity (complexity that arises from the\r\nfeatures and processes of a tax system). Frequent changes in tax regulations,\r\nambiguity and interpretation, as well as record-keeping, are found to be the\r\nmost important complexity drivers in the tax code of South Africa. The\r\nanalysis further highlights that anti-avoidance provisions, such as transfer\r\npricing and controlled foreign corporation rules, are perceived as most\r\ncomplex. With respect to tax framework complexity, the poor disclosure of\r\naudit selection criteria, the lack of experience or technical skills of tax officers\r\nin the audit process and problems associated with tax refunds appear to be\r\nserious concerns. Even though South Africa’s overall tax system complexity\r\ndoes not seem to differ very much from other related countries, a closer look\r\ninto the details reveals a number of future challenges.","lang":"eng"}],"status":"public","_id":"21426","department":[{"_id":"187"}],"user_id":"68751","language":[{"iso":"eng"}],"publication_identifier":{"isbn":["978-1-920538-96-5"]},"place":"Pretoria","year":"2019","page":"267-293","citation":{"ama":"Hoppe T, Safaei R, Singleton A, Sureth-Sloane C. Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey. In: Evans C, Franzsen R, Stack E, eds. <i>Tax Simplification - An African Perspective</i>. Pretoria: Pretoria University Law Press; 2019:267-293.","chicago":"Hoppe, Thomas, Reyhaneh Safaei, Amanda Singleton, and Caren Sureth-Sloane. “Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey.” In <i>Tax Simplification - An African Perspective</i>, edited by Chris Evans, Riël Franzsen, and Elizabeth Stack, 267–93. Pretoria: Pretoria University Law Press, 2019.","ieee":"T. Hoppe, R. Safaei, A. Singleton, and C. Sureth-Sloane, “Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey,” in <i>Tax Simplification - An African Perspective</i>, C. Evans, R. Franzsen, and E. Stack, Eds. Pretoria: Pretoria University Law Press, 2019, pp. 267–293.","bibtex":"@inbook{Hoppe_Safaei_Singleton_Sureth-Sloane_2019, place={Pretoria}, title={Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey}, booktitle={Tax Simplification - An African Perspective}, publisher={Pretoria University Law Press}, author={Hoppe, Thomas and Safaei, Reyhaneh and Singleton, Amanda and Sureth-Sloane, Caren}, editor={Evans, Chris and Franzsen, Riël and Stack, ElizabethEditors}, year={2019}, pages={267–293} }","mla":"Hoppe, Thomas, et al. “Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey.” <i>Tax Simplification - An African Perspective</i>, edited by Chris Evans et al., Pretoria University Law Press, 2019, pp. 267–93.","short":"T. Hoppe, R. Safaei, A. Singleton, C. Sureth-Sloane, in: C. Evans, R. Franzsen, E. Stack (Eds.), Tax Simplification - An African Perspective, Pretoria University Law Press, Pretoria, 2019, pp. 267–293.","apa":"Hoppe, T., Safaei, R., Singleton, A., &#38; Sureth-Sloane, C. (2019). Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey. In C. Evans, R. Franzsen, &#38; E. Stack (Eds.), <i>Tax Simplification - An African Perspective</i> (pp. 267–293). Pretoria: Pretoria University Law Press."},"oa":"1","publisher":"Pretoria University Law Press","date_updated":"2022-01-06T06:54:59Z","author":[{"first_name":"Thomas","id":"22671","full_name":"Hoppe, Thomas","last_name":"Hoppe"},{"first_name":"Reyhaneh","full_name":"Safaei, Reyhaneh","id":"66935","last_name":"Safaei"},{"first_name":"Amanda","last_name":"Singleton","full_name":"Singleton, Amanda"},{"full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_created":"2021-03-09T09:53:42Z","title":"Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey","main_file_link":[{"url":"https://www.pulp.up.ac.za/component/edocman/tax-simplification-an-african-perspective/download?Itemid=","open_access":"1"}]}]