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Betz, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements, 2nd ed., Hamburg, 2015, pp. 211–236.","apa":"Betz, S. (2015). Internationale Standortwahl als strategisches Logistikproblem. In S. Betz (Ed.), <i>Ausgewählte Probleme des Logistikmanagements</i> (2nd ed., pp. 211–236). Hamburg.","ama":"Betz S. Internationale Standortwahl als strategisches Logistikproblem. In: Betz S, ed. <i>Ausgewählte Probleme des Logistikmanagements</i>. 2nd ed. Hamburg; 2015:211-236.","chicago":"Betz, Stefan. “Internationale Standortwahl als strategisches Logistikproblem.” In <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz, 2nd ed., 211–36. Hamburg, 2015.","ieee":"S. Betz, “Internationale Standortwahl als strategisches Logistikproblem,” in <i>Ausgewählte Probleme des Logistikmanagements</i>, 2nd ed., S. Betz, Ed. Hamburg, 2015, pp. 211–236."},"place":"Hamburg","year":"2015"},{"date_created":"2018-06-05T07:56:36Z","date_updated":"2022-01-06T06:58:50Z","title":"Ausgewählte Probleme des Logistikmanagements","edition":"2nd","publication_status":"published","citation":{"apa":"Betz, S. (Ed.). (2015). <i>Ausgewählte Probleme des Logistikmanagements</i> (2nd ed.). Hamburg.","mla":"Betz, Stefan, editor. <i>Ausgewählte Probleme des Logistikmanagements</i>. 2nd ed., 2015.","short":"S. Betz, ed., Ausgewählte Probleme des Logistikmanagements, 2nd ed., Hamburg, 2015.","bibtex":"@book{Betz_2015, place={Hamburg}, edition={2nd}, title={Ausgewählte Probleme des Logistikmanagements}, year={2015} }","chicago":"Betz, Stefan, ed. <i>Ausgewählte Probleme des Logistikmanagements</i>. 2nd ed. Hamburg, 2015.","ieee":"S. Betz, Ed., <i>Ausgewählte Probleme des Logistikmanagements</i>, 2nd ed. Hamburg, 2015.","ama":"Betz S, ed. <i>Ausgewählte Probleme des Logistikmanagements</i>. 2nd ed. Hamburg; 2015."},"year":"2015","place":"Hamburg","department":[{"_id":"193"}],"user_id":"21811","_id":"2992","language":[{"iso":"ger"}],"type":"book_editor","status":"public","editor":[{"last_name":"Betz","full_name":"Betz, Stefan","id":"54","first_name":"Stefan"}]},{"type":"working_paper","abstract":[{"text":"Formulary apportionment is an intensively debated mechanism for allocating tax base within multinational groups. Systems under which the formula is identical in all jurisdictions and systems under which jurisdictions can determine the weights on the formula factors individually can be observed. The latter systems produce uncertainty about the overall tax-liable share of the future group tax base. Counter-intuitively, I identify scenarios under which increased uncertainty leads to higher expected future group income. My results provide helpful insights for firms and policy makers debating the specific design of a formulary apportionment system. 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Rickermann, Die Besteuerung von Personengesellschaften Unter Besonderer Berücksichtigung Der Verlustnutzungskonzeptionen Und Gewinnverwendungsoptionen - Eine Analyse Der Wechselwirkungen Zwischen § 10d, § 15a, § 32a Und § 34a EStG, Verlag Dr. Kovac, Hamburg, 2015.","mla":"Rickermann, Anja. <i>Die Besteuerung von Personengesellschaften Unter Besonderer Berücksichtigung Der Verlustnutzungskonzeptionen Und Gewinnverwendungsoptionen - Eine Analyse Der Wechselwirkungen Zwischen § 10d, § 15a, § 32a Und § 34a EStG</i>. Verlag Dr. Kovac, 2015.","apa":"Rickermann, A. (2015). <i>Die Besteuerung von Personengesellschaften unter besonderer Berücksichtigung der Verlustnutzungskonzeptionen und Gewinnverwendungsoptionen - Eine Analyse der Wechselwirkungen zwischen § 10d, § 15a, § 32a und § 34a EStG</i>. 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Beck, 2015, pp. 257–60, doi:<a href=\"https://doi.org/10.15358/0340-1650_2013_5_257\">10.15358/0340-1650_2013_5_257</a>.","short":"C. Sureth, WiSt - Wirtschaftswissenschaftliches Studium 42 (2015) 257–260.","bibtex":"@article{Sureth_2015, title={Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?}, volume={42}, DOI={<a href=\"https://doi.org/10.15358/0340-1650_2013_5_257\">10.15358/0340-1650_2013_5_257</a>}, number={5}, journal={WiSt - Wirtschaftswissenschaftliches Studium}, publisher={C.H. Beck}, author={Sureth, Caren}, year={2015}, pages={257–260} }","apa":"Sureth, C. (2015). Mehr Theorie wagen: Eine neue Ausbildung für die Praxis? <i>WiSt - Wirtschaftswissenschaftliches Studium</i>, <i>42</i>(5), 257–260. <a href=\"https://doi.org/10.15358/0340-1650_2013_5_257\">https://doi.org/10.15358/0340-1650_2013_5_257</a>","ama":"Sureth C. Mehr Theorie wagen: Eine neue Ausbildung für die Praxis? <i>WiSt - Wirtschaftswissenschaftliches Studium</i>. 2015;42(5):257-260. doi:<a href=\"https://doi.org/10.15358/0340-1650_2013_5_257\">10.15358/0340-1650_2013_5_257</a>","ieee":"C. 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Vol 198.; 2015."},"intvolume":"       198","_id":"14913","user_id":"21222","series_title":"arqus - Quantitative Research in Taxation","department":[{"_id":"187"}],"language":[{"iso":"eng"}],"type":"working_paper","status":"public"},{"date_updated":"2023-01-10T09:37:18Z","volume":56,"author":[{"first_name":"Christian","full_name":"Farruggio, Christian","last_name":"Farruggio"},{"first_name":"André","orcid":"https://orcid.org/0000-0002-8058-8857","last_name":"Uhde","full_name":"Uhde, André","id":"36049"}],"date_created":"2018-09-14T11:26:52Z","title":"Determinants of loan securitization in European banking","doi":"10.1016/j.jbankfin.2015.01.015 ","publication_status":"published","year":"2015","intvolume":"        56","page":"12-27","jel":["G21","G28"],"citation":{"apa":"Farruggio, C., &#38; Uhde, A. (2015). Determinants of loan securitization in European banking. <i>Journal of Banking and Finance</i>, <i>56</i>, 12–27. <a href=\"https://doi.org/10.1016/j.jbankfin.2015.01.015 \">https://doi.org/10.1016/j.jbankfin.2015.01.015 </a>","mla":"Farruggio, Christian, and André Uhde. “Determinants of Loan Securitization in European Banking.” <i>Journal of Banking and Finance</i>, vol. 56, 2015, pp. 12–27, doi:<a href=\"https://doi.org/10.1016/j.jbankfin.2015.01.015 \">10.1016/j.jbankfin.2015.01.015 </a>.","bibtex":"@article{Farruggio_Uhde_2015, title={Determinants of loan securitization in European banking}, volume={56}, DOI={<a href=\"https://doi.org/10.1016/j.jbankfin.2015.01.015 \">10.1016/j.jbankfin.2015.01.015 </a>}, journal={Journal of Banking and Finance}, author={Farruggio, Christian and Uhde, André}, year={2015}, pages={12–27} }","short":"C. Farruggio, A. Uhde, Journal of Banking and Finance 56 (2015) 12–27.","ama":"Farruggio C, Uhde A. Determinants of loan securitization in European banking. <i>Journal of Banking and Finance</i>. 2015;56:12-27. doi:<a href=\"https://doi.org/10.1016/j.jbankfin.2015.01.015 \">10.1016/j.jbankfin.2015.01.015 </a>","chicago":"Farruggio, Christian, and André Uhde. “Determinants of Loan Securitization in European Banking.” <i>Journal of Banking and Finance</i> 56 (2015): 12–27. <a href=\"https://doi.org/10.1016/j.jbankfin.2015.01.015 \">https://doi.org/10.1016/j.jbankfin.2015.01.015 </a>.","ieee":"C. Farruggio and A. Uhde, “Determinants of loan securitization in European banking,” <i>Journal of Banking and Finance</i>, vol. 56, pp. 12–27, 2015, doi: <a href=\"https://doi.org/10.1016/j.jbankfin.2015.01.015 \">10.1016/j.jbankfin.2015.01.015 </a>."},"_id":"4396","department":[{"_id":"186"},{"_id":"188"}],"user_id":"21810","keyword":["Securitization","Determinants","European banking"],"language":[{"iso":"eng"}],"publication":"Journal of Banking and Finance","type":"journal_article","abstract":[{"text":"Analyzing 75 securitizing and non-securitizing stock-listed banks in the EU-13 plus Switzerland over the period from 1997 to 2010, this paper provides empirical evidence that loan securitization in Europe is a composite decision based on bank-specific as well as market- and country-specific determinants. In addition, we find that these determinants remarkably change when separately investigating securitization transactions during the pre-crisis and crisis period. Moreover, results from several subsample regressions reveal that determinants of loan securitizations in Europe depend on the transaction type, the underlying asset portfolio and the regulatory and institutional environment under which banks operate.","lang":"eng"}],"status":"public"},{"publisher":"SAGE Publications","date_created":"2023-10-10T09:18:29Z","title":"Organizations, Climate Change, and Transparency","issue":"1","year":"2015","keyword":["Organizational Behavior and Human Resource Management","General Environmental Science"],"language":[{"iso":"eng"}],"publication":"Organization &amp; Environment","abstract":[{"lang":"eng","text":"<jats:p> The debate surrounding climate change often centers on companies’ contributions to global warming, which has led to an increase in the importance of carbon disclosure. We evaluate the current state of related research and identify its trends, coherences, and caveats via a systematic literature review. Sociopolitical theories of disclosure, economic theories of disclosure, and institutional theory serve as the main theoretical anchors for our exploration. The existing research emphasizes the determinants and, to a lesser extent, effects of carbon disclosure, as well as the associated regulatory issues such as voluntary versus mandatory disclosure. Additionally, we discuss related topics, such as assurance and risks. We find that a large portion of scholarly work provides no link to theory, despite the fact that such links can be identified, for example, from the financial disclosure literature. Finally, we report on the established knowledge and examine the need for additional research. </jats:p>"}],"date_updated":"2023-10-30T11:31:47Z","author":[{"last_name":"Hahn","full_name":"Hahn, Rüdiger","first_name":"Rüdiger"},{"first_name":"Daniel","last_name":"Reimsbach","full_name":"Reimsbach, Daniel","id":"100169"},{"last_name":"Schiemann","full_name":"Schiemann, Frank","first_name":"Frank"}],"volume":28,"doi":"10.1177/1086026615575542","publication_status":"published","publication_identifier":{"issn":["1086-0266","1552-7417"]},"citation":{"ama":"Hahn R, Reimsbach D, Schiemann F. Organizations, Climate Change, and Transparency. <i>Organization &#38;amp; Environment</i>. 2015;28(1):80-102. doi:<a href=\"https://doi.org/10.1177/1086026615575542\">10.1177/1086026615575542</a>","chicago":"Hahn, Rüdiger, Daniel Reimsbach, and Frank Schiemann. “Organizations, Climate Change, and Transparency.” <i>Organization &#38;amp; Environment</i> 28, no. 1 (2015): 80–102. <a href=\"https://doi.org/10.1177/1086026615575542\">https://doi.org/10.1177/1086026615575542</a>.","ieee":"R. Hahn, D. Reimsbach, and F. Schiemann, “Organizations, Climate Change, and Transparency,” <i>Organization &#38;amp; Environment</i>, vol. 28, no. 1, pp. 80–102, 2015, doi: <a href=\"https://doi.org/10.1177/1086026615575542\">10.1177/1086026615575542</a>.","apa":"Hahn, R., Reimsbach, D., &#38; Schiemann, F. (2015). Organizations, Climate Change, and Transparency. <i>Organization &#38;amp; Environment</i>, <i>28</i>(1), 80–102. <a href=\"https://doi.org/10.1177/1086026615575542\">https://doi.org/10.1177/1086026615575542</a>","mla":"Hahn, Rüdiger, et al. “Organizations, Climate Change, and Transparency.” <i>Organization &#38;amp; Environment</i>, vol. 28, no. 1, SAGE Publications, 2015, pp. 80–102, doi:<a href=\"https://doi.org/10.1177/1086026615575542\">10.1177/1086026615575542</a>.","short":"R. Hahn, D. Reimsbach, F. Schiemann, Organization &#38;amp; Environment 28 (2015) 80–102.","bibtex":"@article{Hahn_Reimsbach_Schiemann_2015, title={Organizations, Climate Change, and Transparency}, volume={28}, DOI={<a href=\"https://doi.org/10.1177/1086026615575542\">10.1177/1086026615575542</a>}, number={1}, journal={Organization &#38;amp; Environment}, publisher={SAGE Publications}, author={Hahn, Rüdiger and Reimsbach, Daniel and Schiemann, Frank}, year={2015}, pages={80–102} }"},"page":"80-102","intvolume":"        28","_id":"47910","user_id":"21810","department":[{"_id":"186"},{"_id":"815"}],"alternative_title":["Reviewing the Literature on Carbon Disclosure"],"type":"journal_article","status":"public"},{"doi":"10.1504/ijbaf.2015.071050","title":"Testing vs. building accounting theory with experimental research: insights from management research","volume":5,"author":[{"id":"100169","full_name":"Reimsbach, Daniel","last_name":"Reimsbach","first_name":"Daniel"},{"first_name":"Bastian","full_name":"Hauschild, Bastian","last_name":"Hauschild"}],"date_created":"2023-10-10T09:18:12Z","date_updated":"2023-10-30T11:37:01Z","publisher":"Inderscience Publishers","intvolume":"         5","citation":{"apa":"Reimsbach, D., &#38; Hauschild, B. (2015). Testing vs. building accounting theory with experimental research: insights from management research. <i>International Journal of Behavioural Accounting and Finance</i>, <i>5</i>(1), Article 82. <a href=\"https://doi.org/10.1504/ijbaf.2015.071050\">https://doi.org/10.1504/ijbaf.2015.071050</a>","mla":"Reimsbach, Daniel, and Bastian Hauschild. “Testing vs. Building Accounting Theory with Experimental Research: Insights from Management Research.” <i>International Journal of Behavioural Accounting and Finance</i>, vol. 5, no. 1, 82, Inderscience Publishers, 2015, doi:<a href=\"https://doi.org/10.1504/ijbaf.2015.071050\">10.1504/ijbaf.2015.071050</a>.","short":"D. Reimsbach, B. Hauschild, International Journal of Behavioural Accounting and Finance 5 (2015).","bibtex":"@article{Reimsbach_Hauschild_2015, title={Testing vs. building accounting theory with experimental research: insights from management research}, volume={5}, DOI={<a href=\"https://doi.org/10.1504/ijbaf.2015.071050\">10.1504/ijbaf.2015.071050</a>}, number={182}, journal={International Journal of Behavioural Accounting and Finance}, publisher={Inderscience Publishers}, author={Reimsbach, Daniel and Hauschild, Bastian}, year={2015} }","ama":"Reimsbach D, Hauschild B. Testing vs. building accounting theory with experimental research: insights from management research. <i>International Journal of Behavioural Accounting and Finance</i>. 2015;5(1). doi:<a href=\"https://doi.org/10.1504/ijbaf.2015.071050\">10.1504/ijbaf.2015.071050</a>","chicago":"Reimsbach, Daniel, and Bastian Hauschild. “Testing vs. Building Accounting Theory with Experimental Research: Insights from Management Research.” <i>International Journal of Behavioural Accounting and Finance</i> 5, no. 1 (2015). <a href=\"https://doi.org/10.1504/ijbaf.2015.071050\">https://doi.org/10.1504/ijbaf.2015.071050</a>.","ieee":"D. Reimsbach and B. Hauschild, “Testing vs. building accounting theory with experimental research: insights from management research,” <i>International Journal of Behavioural Accounting and Finance</i>, vol. 5, no. 1, Art. no. 82, 2015, doi: <a href=\"https://doi.org/10.1504/ijbaf.2015.071050\">10.1504/ijbaf.2015.071050</a>."},"year":"2015","issue":"1","publication_identifier":{"issn":["1753-1969","1753-1977"]},"publication_status":"published","language":[{"iso":"eng"}],"keyword":["Geology","Ocean Engineering","Water Science and Technology"],"article_number":"82","department":[{"_id":"186"},{"_id":"815"}],"user_id":"21810","_id":"47909","status":"public","publication":"International Journal of Behavioural Accounting and Finance","type":"journal_article"},{"year":"2015","place":"Hamburg","page":"305-328","citation":{"ama":"Heitmann I. Analyse der Anwendbarkeit von Six Sigma als Instrument der Investitionsplanung. In: Betz S, ed. <i>Ausgewählte Probleme des Logistikmanagements</i>. 2nd ed. Dr. Kovac; 2015:305-328.","chicago":"Heitmann, Ingmar. “Analyse der Anwendbarkeit von Six Sigma als Instrument der Investitionsplanung.” In <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz, 2nd ed., 305–28. Hamburg: Dr. Kovac, 2015.","ieee":"I. Heitmann, “Analyse der Anwendbarkeit von Six Sigma als Instrument der Investitionsplanung,” in <i>Ausgewählte Probleme des Logistikmanagements</i>, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 305–328.","bibtex":"@inbook{Heitmann_2015, place={Hamburg}, edition={2}, title={Analyse der Anwendbarkeit von Six Sigma als Instrument der Investitionsplanung}, booktitle={Ausgewählte Probleme des Logistikmanagements}, publisher={Dr. Kovac}, author={Heitmann, Ingmar}, editor={Betz, Stefan}, year={2015}, pages={305–328} }","short":"I. Heitmann, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements, 2nd ed., Dr. Kovac, Hamburg, 2015, pp. 305–328.","mla":"Heitmann, Ingmar. “Analyse der Anwendbarkeit von Six Sigma als Instrument der Investitionsplanung.” <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2015, pp. 305–28.","apa":"Heitmann, I. (2015). Analyse der Anwendbarkeit von Six Sigma als Instrument der Investitionsplanung. In S. Betz (Ed.), <i>Ausgewählte Probleme des Logistikmanagements</i> (2nd ed., pp. 305–328). Dr. Kovac."},"publication_identifier":{"isbn":["978-3-8300-7958-3"]},"publication_status":"published","edition":"2","title":"Analyse der Anwendbarkeit von Six Sigma als Instrument der Investitionsplanung","publisher":"Dr. Kovac","date_updated":"2024-01-10T09:11:06Z","date_created":"2024-01-09T08:47:06Z","author":[{"last_name":"Heitmann","full_name":"Heitmann, Ingmar","first_name":"Ingmar"}],"editor":[{"first_name":"Stefan","full_name":"Betz, Stefan","last_name":"Betz"}],"status":"public","publication":"Ausgewählte Probleme des Logistikmanagements","type":"book_chapter","language":[{"iso":"ger"}],"_id":"50351","department":[{"_id":"193"}],"user_id":"21811"},{"editor":[{"first_name":"Stefan","full_name":"Betz, Stefan","last_name":"Betz"}],"status":"public","publication":"Ausgewählte Probleme des Logistikmanagements","type":"book_chapter","language":[{"iso":"ger"}],"_id":"50372","department":[{"_id":"193"}],"user_id":"21811","year":"2015","place":"Hamburg","page":"167-186","citation":{"ama":"Puls C. Konzeption eines Logistikcontrollingansatzes zur Abwicklung zeitkritischer Transportvorgänge. In: Betz S, ed. <i>Ausgewählte Probleme des Logistikmanagements</i>. 2nd ed. Dr. Kovac; 2015:167-186.","ieee":"C. Puls, “Konzeption eines Logistikcontrollingansatzes zur Abwicklung zeitkritischer Transportvorgänge,” in <i>Ausgewählte Probleme des Logistikmanagements</i>, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 167–186.","chicago":"Puls, Christoph. “Konzeption eines Logistikcontrollingansatzes zur Abwicklung zeitkritischer Transportvorgänge.” In <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz, 2nd ed., 167–86. Hamburg: Dr. Kovac, 2015.","bibtex":"@inbook{Puls_2015, place={Hamburg}, edition={2}, title={Konzeption eines Logistikcontrollingansatzes zur Abwicklung zeitkritischer Transportvorgänge}, booktitle={Ausgewählte Probleme des Logistikmanagements}, publisher={Dr. Kovac}, author={Puls, Christoph}, editor={Betz, Stefan}, year={2015}, pages={167–186} }","mla":"Puls, Christoph. “Konzeption eines Logistikcontrollingansatzes zur Abwicklung zeitkritischer Transportvorgänge.” <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2015, pp. 167–86.","short":"C. Puls, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements, 2nd ed., Dr. Kovac, Hamburg, 2015, pp. 167–186.","apa":"Puls, C. (2015). Konzeption eines Logistikcontrollingansatzes zur Abwicklung zeitkritischer Transportvorgänge. In S. Betz (Ed.), <i>Ausgewählte Probleme des Logistikmanagements</i> (2nd ed., pp. 167–186). Dr. Kovac."},"publication_identifier":{"isbn":["978-3-8300-7958-3"]},"publication_status":"published","edition":"2","title":"Konzeption eines Logistikcontrollingansatzes zur Abwicklung zeitkritischer Transportvorgänge","date_updated":"2024-01-10T09:16:54Z","publisher":"Dr. Kovac","author":[{"last_name":"Puls","full_name":"Puls, Christoph","first_name":"Christoph"}],"date_created":"2024-01-09T09:35:32Z"},{"year":"2015","place":"Hamburg","page":"273-304","citation":{"ama":"Koch C. Entwicklung eines qualitativen Verfahrens zur Bewertung logistischer Investitionen. In: Betz S, ed. <i>Ausgewählte Probleme des Logistikmanagements</i>. 2nd ed. Dr. Kovac; 2015:273-304.","ieee":"C. Koch, “Entwicklung eines qualitativen Verfahrens zur Bewertung logistischer Investitionen,” in <i>Ausgewählte Probleme des Logistikmanagements</i>, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 273–304.","chicago":"Koch, Christian. “Entwicklung eines qualitativen Verfahrens zur Bewertung logistischer Investitionen.” In <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz, 2nd ed., 273–304. Hamburg: Dr. Kovac, 2015.","short":"C. Koch, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements, 2nd ed., Dr. Kovac, Hamburg, 2015, pp. 273–304.","bibtex":"@inbook{Koch_2015, place={Hamburg}, edition={2}, title={Entwicklung eines qualitativen Verfahrens zur Bewertung logistischer Investitionen}, booktitle={Ausgewählte Probleme des Logistikmanagements}, publisher={Dr. Kovac}, author={Koch, Christian}, editor={Betz, Stefan}, year={2015}, pages={273–304} }","mla":"Koch, Christian. “Entwicklung eines qualitativen Verfahrens zur Bewertung logistischer Investitionen.” <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2015, pp. 273–304.","apa":"Koch, C. (2015). Entwicklung eines qualitativen Verfahrens zur Bewertung logistischer Investitionen. In S. Betz (Ed.), <i>Ausgewählte Probleme des Logistikmanagements</i> (2nd ed., pp. 273–304). Dr. Kovac."},"publication_identifier":{"isbn":["978-3-8300-7958-3"]},"publication_status":"published","edition":"2","title":"Entwicklung eines qualitativen Verfahrens zur Bewertung logistischer Investitionen","date_updated":"2024-01-10T09:14:03Z","publisher":"Dr. Kovac","date_created":"2024-01-09T09:15:37Z","author":[{"first_name":"Christian","last_name":"Koch","full_name":"Koch, Christian"}],"editor":[{"last_name":"Betz","full_name":"Betz, Stefan","first_name":"Stefan"}],"status":"public","publication":"Ausgewählte Probleme des Logistikmanagements","type":"book_chapter","language":[{"iso":"ger"}],"_id":"50362","department":[{"_id":"193"}],"user_id":"21811"},{"language":[{"iso":"ger"}],"user_id":"21811","department":[{"_id":"193"}],"_id":"50391","status":"public","editor":[{"first_name":"Stefan","last_name":"Betz","full_name":"Betz, Stefan"}],"type":"book_chapter","publication":"Ausgewählte Probleme des Logistikmanagements","title":"Verrechnungspreise in Speditionskooperationen","date_created":"2024-01-09T11:23:33Z","author":[{"full_name":"Opitz, Oliver","last_name":"Opitz","first_name":"Oliver"}],"date_updated":"2024-01-10T09:24:33Z","publisher":"Dr. Kovac","citation":{"ama":"Opitz O. 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Dr. Kovac."},"page":"11-44","year":"2015","place":"Hamburg","edition":"2","publication_status":"published","publication_identifier":{"isbn":["978-3-8300-7958-3"]}},{"publication":"Ausgewählte Probleme des Logistikmanagements","type":"book_chapter","status":"public","editor":[{"full_name":"Betz, Stefan","last_name":"Betz","first_name":"Stefan"}],"department":[{"_id":"193"}],"user_id":"21811","_id":"50401","language":[{"iso":"ger"}],"edition":"2","publication_identifier":{"isbn":["978-3-8300-7958-3"]},"publication_status":"published","page":"11-44","citation":{"ama":"Faupel C. Verrechnungspreise in Speditionskooperationen. In: Betz S, ed. <i>Ausgewählte Probleme des Logistikmanagements</i>. 2nd ed. Dr. Kovac; 2015:11-44.","ieee":"C. Faupel, “Verrechnungspreise in Speditionskooperationen,” in <i>Ausgewählte Probleme des Logistikmanagements</i>, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 11–44.","chicago":"Faupel, Christian. “Verrechnungspreise in Speditionskooperationen.” In <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz, 2nd ed., 11–44. Hamburg: Dr. Kovac, 2015.","apa":"Faupel, C. (2015). Verrechnungspreise in Speditionskooperationen. In S. Betz (Ed.), <i>Ausgewählte Probleme des Logistikmanagements</i> (2nd ed., pp. 11–44). Dr. Kovac.","bibtex":"@inbook{Faupel_2015, place={Hamburg}, edition={2}, title={Verrechnungspreise in Speditionskooperationen}, booktitle={Ausgewählte Probleme des Logistikmanagements}, publisher={Dr. Kovac}, author={Faupel, Christian}, editor={Betz, Stefan}, year={2015}, pages={11–44} }","mla":"Faupel, Christian. “Verrechnungspreise in Speditionskooperationen.” <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2015, pp. 11–44.","short":"C. Faupel, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements, 2nd ed., Dr. Kovac, Hamburg, 2015, pp. 11–44."},"year":"2015","place":"Hamburg","date_created":"2024-01-09T12:43:39Z","author":[{"first_name":"Christian","full_name":"Faupel, Christian","last_name":"Faupel"}],"publisher":"Dr. Kovac","date_updated":"2024-01-10T09:29:00Z","title":"Verrechnungspreise in Speditionskooperationen"},{"date_created":"2018-04-06T07:51:21Z","author":[{"first_name":"Thomas","last_name":"Hoppe","full_name":"Hoppe, Thomas","id":"22671"},{"first_name":"Ralf","last_name":"Maiterth","full_name":"Maiterth, Ralf"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"date_updated":"2024-04-08T11:31:28Z","oa":"1","main_file_link":[{"url":"https://ssrn.com/abstract=2548398","open_access":"1"}],"doi":"10.2139/ssrn.2548398","title":"Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse","publication_identifier":{"issn":["1556-5068"]},"has_accepted_license":"1","jel":["H21","H24","H25","C54"],"citation":{"ama":"Hoppe T, Maiterth R, Sureth-Sloane C. <i>Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse</i>.; 2015. doi:<a href=\"https://doi.org/10.2139/ssrn.2548398\">10.2139/ssrn.2548398</a>","chicago":"Hoppe, Thomas, Ralf Maiterth, and Caren Sureth-Sloane. <i>Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse</i>, 2015. <a href=\"https://doi.org/10.2139/ssrn.2548398\">https://doi.org/10.2139/ssrn.2548398</a>.","ieee":"T. Hoppe, R. Maiterth, and C. Sureth-Sloane, <i>Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse</i>. 2015.","mla":"Hoppe, Thomas, et al. <i>Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse</i>. 2015, doi:<a href=\"https://doi.org/10.2139/ssrn.2548398\">10.2139/ssrn.2548398</a>.","bibtex":"@book{Hoppe_Maiterth_Sureth-Sloane_2015, title={Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse}, DOI={<a href=\"https://doi.org/10.2139/ssrn.2548398\">10.2139/ssrn.2548398</a>}, author={Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2015} }","short":"T. Hoppe, R. Maiterth, C. Sureth-Sloane, Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse, 2015.","apa":"Hoppe, T., Maiterth, R., &#38; Sureth-Sloane, C. (2015). <i>Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse</i>. <a href=\"https://doi.org/10.2139/ssrn.2548398\">https://doi.org/10.2139/ssrn.2548398</a>"},"page":"45","year":"2015","user_id":"530","department":[{"_id":"187"},{"_id":"635"}],"_id":"2254","alternative_title":["Wealth Tax and its Implications for Germany as a Location for Business - An Economic Analysis"],"file_date_updated":"2018-04-06T07:53:46Z","language":[{"iso":"ger"}],"ddc":["330"],"keyword":["Steuerbelastung","Substanzbesteuerung","ungleiche Vermögensverteilung","Veranlagungssimulation","Vermögensteuer"],"type":"working_paper","file":[{"file_size":1077359,"file_name":"Hoppe Maiterth Sureth-Sloane 2015.pdf","file_id":"2255","access_level":"closed","date_updated":"2018-04-06T07:53:46Z","creator":"hoppet","date_created":"2018-04-06T07:53:46Z","success":1,"relation":"main_file","content_type":"application/pdf"}],"status":"public","abstract":[{"lang":"ger","text":"Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren würden. Auf der Basis von realen Jahresabschlussdaten wird eine mehrperiodige Veranlagungssimulation durchgeführt, die insbesondere ermöglicht, den zu erwartenden Eigenkapitalverzehr sowie den Anstieg der Steuerbelastung für die betrachtete Unternehmensgruppe zu quantifizieren. Von besonderem Interesse sind hierbei Unternehmen deren laufende Erträge nicht ausreichen, um die Belastungen durch die Vermögensteuer zu tragen und damit einem Substanzverzehr ausgesetzt sind. Es zeigt sich, dass etwa die Hälfte der Unternehmen im Untersuchungszeitraum von sechs Jahren in mindestens einem Jahr einen Substanzverzehr erfährt. Der Vermögensteuer kommt somit keinesfalls der vielfach postulierte Charakter einer eher mäßig belastenden und im Wesentlichen substanzverschonenden Steuer zu. Zusatzbelastungen von knapp 100 bis zu 300% der Ertragsteuerlast sind keine Seltenheit und veranschaulichen das Gefährdungspotenzial dieser Steuer für den Wirtschaftsstandort Deutschland."},{"lang":"eng","text":"The (re-)introduction of a wealth tax has become a focal point of interest as a result of last years’ political discussions. We analyze the impact of implementing currently discussed wealth tax concepts on the overall tax burden and companies’ equity. Simulating a tax assessment based on real annual financial statement data from German listed firms in a multi-period setting, we quantify the expected equity erosion as well as the increase in tax burden of these companies that is induced by wealth taxation at the corporate and shareholder level. Special attention is given to companies whose current yield is very low and thus have to take additional loans or liquidate assets to settle their wealth tax bill. Our findings indicate that about half of the companies suffer at least in one year from wealth tax-induced asset erosion within the six-year period under review. In contrast to the usually postulated moderate effects of a wealth tax on firms, our results indicate that the additional burden arising from wealth taxation can range from nearly 100% to 300% of the profit tax burden, highlighting the magnitude of the risk from wealth taxation for Germany as a location for business."}]}]