[{"type":"working_paper","status":"public","abstract":[{"lang":"eng","text":"This study investigates whether, how, and under what conditions the expected positive association between cooperative compliance programs and tax compliance is attenuated by tax complexity. Many countries have implemented cooperative compliance programs to improve compliance, however, the effectiveness of these programs varies across countries. I expect and find that the complexity of a country's tax system might impair the compliance-enhancing impact of cooperative compliance programs. Using cross-country data of 57 countries, I find that cooperative compliance programs generally promote compliance, except in countries with highly complex tax codes. Moreover, these programs are positively associated with tax compliance even if tax procedures, such as tax filing and payment or tax audits, are highly complex. My findings suggest that cooperative compliance programs can compensate for mistrust caused by complex tax procedures and enhance compliance. However, they may not be effective tools to enhance compliance in complex tax codes. "}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 152","user_id":"68607","department":[{"_id":"187"}],"_id":"56814","language":[{"iso":"eng"}],"citation":{"ieee":"A. Schipp, <i>Too Complex to Cooperate? Tax Complexity and Cooperative Compliance</i>. 2024.","chicago":"Schipp, Adrian. <i>Too Complex to Cooperate? Tax Complexity and Cooperative Compliance</i>. TRR 266 Accounting for Transparency Working Paper Series No. 152, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.4934559\">https://dx.doi.org/10.2139/ssrn.4934559</a>.","ama":"Schipp A. <i>Too Complex to Cooperate? Tax Complexity and Cooperative Compliance</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4934559\">https://dx.doi.org/10.2139/ssrn.4934559</a>","mla":"Schipp, Adrian. <i>Too Complex to Cooperate? Tax Complexity and Cooperative Compliance</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4934559\">https://dx.doi.org/10.2139/ssrn.4934559</a>.","short":"A. Schipp, Too Complex to Cooperate? Tax Complexity and Cooperative Compliance, 2024.","bibtex":"@book{Schipp_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 152}, title={Too Complex to Cooperate? Tax Complexity and Cooperative Compliance}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4934559\">https://dx.doi.org/10.2139/ssrn.4934559</a>}, author={Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 152} }","apa":"Schipp, A. (2024). <i>Too Complex to Cooperate? Tax Complexity and Cooperative Compliance</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4934559\">https://dx.doi.org/10.2139/ssrn.4934559</a>"},"year":"2024","date_created":"2024-10-30T07:23:13Z","author":[{"first_name":"Adrian","last_name":"Schipp","id":"44288","full_name":"Schipp, Adrian"}],"oa":"1","date_updated":"2024-10-30T07:23:18Z","main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=4934559"}],"doi":"https://dx.doi.org/10.2139/ssrn.4934559","title":"Too Complex to Cooperate? Tax Complexity and Cooperative Compliance"},{"status":"public","abstract":[{"text":"This study analyzes whether and to what extent the provision of public goods and firms' trust in local governments' handling of local business tax revenues are associated with firms' willingness to pay local business tax. Using survey data on German small-and medium-sized firms, we find that the average perceived provision of public goods is not associated with the willingness to pay local business tax. Separating public goods into private-and business-related public goods, we find that the perception of public goods related to the private sphere of firms' decision-makers is associated with an increase in firms' willingness to pay local business tax by about 10%. However, public goods related to the business sphere show no similar association. Contradictory to the perceived provision of public goods, we find surprisingly no association between firms' willingness to pay local business tax and the actual provision of public goods. Trust in local governments' handling of tax revenue increases firms' willingness to pay local business tax significantly, with an effect size of about twice as large as for the perception of provided private-related public goods. These findings indicate that the handling of tax revenues exerts a more pronounced influence on firms' willingness to pay than the actual utilization of these revenues. Documenting tax revenue implications, we further show that the average willingness to pay local business tax within a local government is associated with a significant decrease in tax avoidance by about 10%. Our results inform local governments about how the provision of public goods and the building of trust can sustainably contribute to firms' willingness to pay local business tax. Thus, our results contribute to the understanding of how taxes can be efficiently collected and effectively used.","lang":"eng"}],"type":"working_paper","language":[{"iso":"eng"}],"department":[{"_id":"187"}],"user_id":"68607","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 158","_id":"56817","citation":{"ama":"Giese H, Heinemann-Heile V. <i>Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>","chicago":"Giese, Henning, and Vanessa Heinemann-Heile. <i>Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods</i>. TRR 266 Accounting for Transparency Working Paper Series No. 158, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>.","ieee":"H. Giese and V. Heinemann-Heile, <i>Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods</i>. 2024.","mla":"Giese, Henning, and Vanessa Heinemann-Heile. <i>Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>.","short":"H. Giese, V. Heinemann-Heile, Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods, 2024.","bibtex":"@book{Giese_Heinemann-Heile_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 158}, title={Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>}, author={Giese, Henning and Heinemann-Heile, Vanessa}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 158} }","apa":"Giese, H., &#38; Heinemann-Heile, V. (2024). <i>Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>"},"year":"2024","doi":"https://dx.doi.org/10.2139/ssrn.4972829","main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=4972829"}],"title":"Firms' Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods","date_created":"2024-10-30T07:30:08Z","author":[{"full_name":"Giese, Henning","id":"92812","last_name":"Giese","first_name":"Henning"},{"full_name":"Heinemann-Heile, Vanessa","id":"83380","last_name":"Heinemann-Heile","first_name":"Vanessa"}],"oa":"1","date_updated":"2024-10-30T07:30:13Z"},{"main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=4934571"}],"doi":"https://dx.doi.org/10.2139/ssrn.4934571","title":"The Downsides of Democracy? The Case of Tax Complexity","date_created":"2024-10-30T07:27:46Z","author":[{"first_name":"Henning","full_name":"Giese, Henning","id":"92812","last_name":"Giese"},{"id":"44288","full_name":"Schipp, Adrian","last_name":"Schipp","first_name":"Adrian"}],"oa":"1","date_updated":"2024-10-30T07:27:50Z","citation":{"apa":"Giese, H., &#38; Schipp, A. (2024). <i>The Downsides of Democracy? The Case of Tax Complexity</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>","bibtex":"@book{Giese_Schipp_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 153}, title={The Downsides of Democracy? The Case of Tax Complexity}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>}, author={Giese, Henning and Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 153} }","mla":"Giese, Henning, and Adrian Schipp. <i>The Downsides of Democracy? The Case of Tax Complexity</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>.","short":"H. Giese, A. Schipp, The Downsides of Democracy? The Case of Tax Complexity, 2024.","chicago":"Giese, Henning, and Adrian Schipp. <i>The Downsides of Democracy? The Case of Tax Complexity</i>. TRR 266 Accounting for Transparency Working Paper Series No. 153, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>.","ieee":"H. Giese and A. Schipp, <i>The Downsides of Democracy? The Case of Tax Complexity</i>. 2024.","ama":"Giese H, Schipp A. <i>The Downsides of Democracy? The Case of Tax Complexity</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>"},"year":"2024","language":[{"iso":"eng"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 153","user_id":"68607","department":[{"_id":"187"}],"_id":"56816","status":"public","abstract":[{"lang":"eng","text":"This study investigates the association between the political characteristics of countries and the complexity of the legal system. We use country-level measures of tax complexity, democracy indicators, and election results data and find that the degree of democracy is associated with higher overall complexity of tax systems. This association is driven by the complexity of tax regulations. Contrastingly, we document negative associations with the complexity of tax procedures such as tax filings or tax audits. Moreover, we find the association between democracy and tax system complexity to be inversely U-shaped, indicating strong autocracies and strong democracies to reduce overall tax complexity. In further analyses, we document that the complexity of anti-tax avoidance regulations increases with higher levels of democracy and demonstrate that left-wing governed countries are more prone to experience an increase in complexity through democracy than right-wing governed countries."}],"type":"working_paper"},{"type":"journal_article","publication":"SWK Steuer- und WirtschaftsKartei","status":"public","user_id":"68607","department":[{"_id":"187"}],"_id":"56855","language":[{"iso":"ger"}],"issue":"30","citation":{"short":"C. Sureth-Sloane, H. Giese, SWK Steuer- und WirtschaftsKartei (2024) 1260–1264.","bibtex":"@article{Sureth-Sloane_Giese_2024, title={Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie}, number={30}, journal={SWK Steuer- und WirtschaftsKartei}, author={Sureth-Sloane, Caren and Giese, Henning}, year={2024}, pages={1260–1264} }","mla":"Sureth-Sloane, Caren, and Henning Giese. “Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie.” <i>SWK Steuer- und WirtschaftsKartei</i>, no. 30, 2024, pp. 1260–64.","apa":"Sureth-Sloane, C., &#38; Giese, H. (2024). Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie. <i>SWK Steuer- und WirtschaftsKartei</i>, <i>30</i>, 1260–1264.","chicago":"Sureth-Sloane, Caren, and Henning Giese. “Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie.” <i>SWK Steuer- und WirtschaftsKartei</i>, no. 30 (2024): 1260–64.","ieee":"C. Sureth-Sloane and H. Giese, “Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie,” <i>SWK Steuer- und WirtschaftsKartei</i>, no. 30, pp. 1260–1264, 2024.","ama":"Sureth-Sloane C, Giese H. Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie. <i>SWK Steuer- und WirtschaftsKartei</i>. 2024;(30):1260-1264."},"page":"1260-1264","year":"2024","date_created":"2024-11-03T18:58:16Z","author":[{"full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren"},{"first_name":"Henning","id":"92812","full_name":"Giese, Henning","last_name":"Giese"}],"date_updated":"2025-01-22T09:36:44Z","title":"Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie"},{"title":"Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting","main_file_link":[{"open_access":"1"}],"doi":"10.1007/s41471-024-00200-7","oa":"1","date_updated":"2025-02-04T08:30:59Z","date_created":"2024-12-03T08:10:52Z","author":[{"last_name":"Bischof","full_name":"Bischof, Jannis","first_name":"Jannis"},{"first_name":"Joachim","full_name":"Gassen, Joachim","last_name":"Gassen"},{"first_name":"Anna","last_name":"Rohlfing-Bastian","full_name":"Rohlfing-Bastian, Anna"},{"full_name":"Rostam-Afschar, Davud","last_name":"Rostam-Afschar","first_name":"Davud"},{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren"}],"year":"2024","citation":{"ama":"Bischof J, Gassen J, Rohlfing-Bastian A, Rostam-Afschar D, Sureth-Sloane C. Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting. <i>Schmalenbach Journal of Business Research </i>. Published online 2024. doi:<a href=\"https://doi.org/10.1007/s41471-024-00200-7\">10.1007/s41471-024-00200-7</a>","ieee":"J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, and C. Sureth-Sloane, “Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting,” <i>Schmalenbach Journal of Business Research </i>, 2024, doi: <a href=\"https://doi.org/10.1007/s41471-024-00200-7\">10.1007/s41471-024-00200-7</a>.","chicago":"Bischof, Jannis, Joachim Gassen, Anna Rohlfing-Bastian, Davud Rostam-Afschar, and Caren Sureth-Sloane. “Accounting for Transparency: A Framework and Three Applications in Tax, Managerial, and Financial Accounting.” <i>Schmalenbach Journal of Business Research </i>, 2024. <a href=\"https://doi.org/10.1007/s41471-024-00200-7\">https://doi.org/10.1007/s41471-024-00200-7</a>.","apa":"Bischof, J., Gassen, J., Rohlfing-Bastian, A., Rostam-Afschar, D., &#38; Sureth-Sloane, C. (2024). Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting. <i>Schmalenbach Journal of Business Research </i>. <a href=\"https://doi.org/10.1007/s41471-024-00200-7\">https://doi.org/10.1007/s41471-024-00200-7</a>","bibtex":"@article{Bischof_Gassen_Rohlfing-Bastian_Rostam-Afschar_Sureth-Sloane_2024, title={Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting}, DOI={<a href=\"https://doi.org/10.1007/s41471-024-00200-7\">10.1007/s41471-024-00200-7</a>}, journal={Schmalenbach Journal of Business Research }, author={Bischof, Jannis and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane, Caren}, year={2024} }","mla":"Bischof, Jannis, et al. “Accounting for Transparency: A Framework and Three Applications in Tax, Managerial, and Financial Accounting.” <i>Schmalenbach Journal of Business Research </i>, 2024, doi:<a href=\"https://doi.org/10.1007/s41471-024-00200-7\">10.1007/s41471-024-00200-7</a>.","short":"J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, C. Sureth-Sloane, Schmalenbach Journal of Business Research  (2024)."},"language":[{"iso":"eng"}],"_id":"57546","user_id":"74000","department":[{"_id":"187"}],"status":"public","type":"journal_article","publication":"Schmalenbach Journal of Business Research "},{"year":"2024","citation":{"short":"V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Firms’ Tax Misperception, 2024.","mla":"Heinemann-Heile, Vanessa, et al. <i>Firms’ Tax Misperception</i>. 2024, doi:<a href=\"https://doi.org/10.2139/ssrn.4300919\">10.2139/ssrn.4300919</a>.","bibtex":"@book{Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 108}, title={Firms’ Tax Misperception}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4300919\">10.2139/ssrn.4300919</a>}, author={Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 108} }","apa":"Heinemann-Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2024). <i>Firms’ Tax Misperception</i>. <a href=\"https://doi.org/10.2139/ssrn.4300919\">https://doi.org/10.2139/ssrn.4300919</a>","ama":"Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Firms’ Tax Misperception</i>.; 2024. doi:<a href=\"https://doi.org/10.2139/ssrn.4300919\">10.2139/ssrn.4300919</a>","chicago":"Heinemann-Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. <i>Firms’ Tax Misperception</i>. TRR 266 Accounting for Transparency Working Paper Series No. 108, 2024. <a href=\"https://doi.org/10.2139/ssrn.4300919\">https://doi.org/10.2139/ssrn.4300919</a>.","ieee":"V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Firms’ Tax Misperception</i>. 2024."},"publication_status":"published","title":"Firms' Tax Misperception","doi":"10.2139/ssrn.4300919","main_file_link":[{"url":" https://doi.org/10.2139/ssrn.4300919","open_access":"1"}],"date_updated":"2025-06-04T08:20:01Z","oa":"1","date_created":"2023-01-10T10:49:31Z","author":[{"first_name":"Vanessa","id":"83380","full_name":"Heinemann-Heile, Vanessa","last_name":"Heinemann-Heile"},{"full_name":"Huber, Hans-Peter","last_name":"Huber","first_name":"Hans-Peter"},{"first_name":"Ralf","full_name":"Maiterth, Ralf","last_name":"Maiterth"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren"}],"status":"public","type":"working_paper","language":[{"iso":"eng"}],"_id":"35785","department":[{"_id":"187"}],"user_id":"21222","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 108"},{"_id":"63578","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 151","user_id":"96670","department":[{"_id":"187"}],"language":[{"iso":"eng"}],"type":"working_paper","status":"public","date_updated":"2026-01-13T09:24:40Z","date_created":"2026-01-13T08:37:27Z","author":[{"first_name":"Adrian","full_name":"Schipp, Adrian","last_name":"Schipp"},{"last_name":"Siahaan","full_name":"Siahaan, Fernando","first_name":"Fernando"},{"orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"title":"Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country","publication_status":"unpublished","year":"2024","citation":{"apa":"Schipp, A., Siahaan, F., &#38; Sureth-Sloane, C. (n.d.). <i>Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country</i>.","mla":"Schipp, Adrian, et al. <i>Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country</i>.","short":"A. Schipp, F. Siahaan, C. Sureth-Sloane, Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country, n.d.","bibtex":"@book{Schipp_Siahaan_Sureth-Sloane, series={TRR 266 Accounting for Transparency Working Paper Series No. 151}, title={Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country}, author={Schipp, Adrian and Siahaan, Fernando and Sureth-Sloane, Caren}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 151} }","ieee":"A. Schipp, F. Siahaan, and C. Sureth-Sloane, <i>Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country</i>. .","chicago":"Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. <i>Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country</i>. TRR 266 Accounting for Transparency Working Paper Series No. 151, n.d.","ama":"Schipp A, Siahaan F, Sureth-Sloane C. <i>Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country</i>."}},{"date_updated":"2026-01-13T09:22:02Z","_id":"63582","user_id":"96670","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 157","author":[{"first_name":"Ralf","full_name":"Maiterth, Ralf","last_name":"Maiterth"},{"first_name":"Yuri","last_name":"Piper","full_name":"Piper, Yuri","id":"49955"},{"first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530"}],"date_created":"2026-01-13T09:21:58Z","department":[{"_id":"187"}],"title":"Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien","language":[{"iso":"eng"}],"type":"working_paper","year":"2024","citation":{"ieee":"R. Maiterth, Y. Piper, and C. Sureth-Sloane, <i>Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien</i>. 2024.","chicago":"Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. <i>Liquiditätseffekte Einer Vermögensteuer Bei Mietwohnimmobilien</i>. TRR 266 Accounting for Transparency Working Paper Series No. 157, 2024.","ama":"Maiterth R, Piper Y, Sureth-Sloane C. <i>Liquiditätseffekte Einer Vermögensteuer Bei Mietwohnimmobilien</i>.; 2024.","apa":"Maiterth, R., Piper, Y., &#38; Sureth-Sloane, C. (2024). <i>Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien</i>.","mla":"Maiterth, Ralf, et al. <i>Liquiditätseffekte Einer Vermögensteuer Bei Mietwohnimmobilien</i>. 2024.","short":"R. Maiterth, Y. Piper, C. Sureth-Sloane, Liquiditätseffekte Einer Vermögensteuer Bei Mietwohnimmobilien, 2024.","bibtex":"@book{Maiterth_Piper_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 157}, title={Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 157} }"},"status":"public"},{"author":[{"first_name":"Kim Alina","last_name":"Schulz","full_name":"Schulz, Kim Alina","id":"68607"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane"}],"date_created":"2024-10-28T13:50:19Z","oa":"1","date_updated":"2024-12-07T14:10:18Z","doi":"https://dx.doi.org/10.2139/ssrn.4999404","main_file_link":[{"open_access":"1"}],"title":"Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen","citation":{"mla":"Schulz, Kim Alina, and Caren Sureth-Sloane. <i>Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4999404\">https://dx.doi.org/10.2139/ssrn.4999404</a>.","bibtex":"@book{Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 161}, title={Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4999404\">https://dx.doi.org/10.2139/ssrn.4999404</a>}, author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 161} }","short":"K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen, 2024.","apa":"Schulz, K. A., &#38; Sureth-Sloane, C. (2024). <i>Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4999404\">https://dx.doi.org/10.2139/ssrn.4999404</a>","ieee":"K. A. Schulz and C. Sureth-Sloane, <i>Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen</i>. 2024.","chicago":"Schulz, Kim Alina, and Caren Sureth-Sloane. <i>Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen</i>. TRR 266 Accounting for Transparency Working Paper Series No. 161, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.4999404\">https://dx.doi.org/10.2139/ssrn.4999404</a>.","ama":"Schulz KA, Sureth-Sloane C. <i>Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4999404\">https://dx.doi.org/10.2139/ssrn.4999404</a>"},"year":"2024","department":[{"_id":"187"}],"user_id":"530","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 161","_id":"56767","language":[{"iso":"ger"}],"type":"working_paper","status":"public","abstract":[{"text":"Regulatorische Änderungen der vergangenen Jahre sowie die Umsetzung der „DAC 7“-EU‑Richtlinie haben dazu geführt, dass Tax Compliance Management Systeme (Tax CMS) zu einem zunehmend relevanten Faktor in deutschen Betriebsprüfungen avanciert sind. Unsere Interviewstudie, die sich auf Erfahrungen von Expertinnen und Experten aus Industrie, Handel und Steuerberatung stützt, zeigt, dass die Anzahl an Tax CMS in deutschen Unternehmen in den vergangenen Jahren gewachsen ist und insbesondere große Unternehmen mehrheitlich ein solches Kontrollsystem implementiert haben. Während aus Unternehmenssicht noch keine spürbaren Effekte auf die Betriebsprüfungsdauer, -umfang und -schwerpunkte sowie die Anzahl an Steuerstreitigkeiten und Höhe der Steuernachzahlungen feststellbar sind, nehmen die Befragten der steuerberatenden Berufe eine erste positive Entwicklung des Betriebsprüfungsklimas und damit einhergehend weniger Steuerstreitigkeiten sowie eine effizienzorientierte Verschiebung der Prüfungsschwerpunkte hin zu zunehmenden Prozessprüfungen wahr. Die Ergebnisse spiegeln Erfahrungen mit Tax CMS in Betriebsprüfungen wider und erlauben so Einblicke in die Nutzung, sowie Vor- und Nachteile dieser Systeme. So verdeutlichen die Ergebnisse etwa, dass Konkretisierungen der Vorschriften für den Aufbau und die Zertifizierung von Tax CMS sowie konkretere Rahmenbedingungen, die die Einbeziehung von Tax CMS in Betriebsprüfungen und daraus entstehende potentielle Betriebsprüfungserleichterungen verlässlich regeln, besonders wichtig sind. Die Einblicke dieser Studie bieten Orientierungspunkte für die Gestaltung der Nutzung von Tax CMS. Dies gilt insbesondere, da Tax CMS im Zuge der regulatorischen Änderungen und der wachsenden Anzahl implementierter Tax CMS zukünftig zunehmend eine relevante Rolle in Betriebsprüfungsprozessen in Deutschland spielen werden. ","lang":"ger"}]},{"author":[{"first_name":"Henning","last_name":"Giese","id":"92812","full_name":"Giese, Henning"},{"first_name":"Reinald","full_name":"Koch, Reinald","last_name":"Koch"},{"full_name":"Sureth-Sloane, Caren","id":"530","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_created":"2023-12-19T13:22:08Z","date_updated":"2024-12-07T14:13:15Z","oa":"1","doi":"10.2139/ssrn.4888151","main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4888151"}],"title":"Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications","publication_status":"published","citation":{"ama":"Giese H, Koch R, Sureth-Sloane C. <i>Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications</i>.; 2024. doi:<a href=\"https://doi.org/10.2139/ssrn.4888151\">10.2139/ssrn.4888151</a>","chicago":"Giese, Henning, Reinald Koch, and Caren Sureth-Sloane. <i>Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications</i>. TRR 266 Accounting for Transparency Working Paper Series No. 149, 2024. <a href=\"https://doi.org/10.2139/ssrn.4888151\">https://doi.org/10.2139/ssrn.4888151</a>.","ieee":"H. Giese, R. Koch, and C. Sureth-Sloane, <i>Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications</i>. 2024.","bibtex":"@book{Giese_Koch_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 149}, title={Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4888151\">10.2139/ssrn.4888151</a>}, author={Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 149} }","mla":"Giese, Henning, et al. <i>Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications</i>. 2024, doi:<a href=\"https://doi.org/10.2139/ssrn.4888151\">10.2139/ssrn.4888151</a>.","short":"H. Giese, R. Koch, C. Sureth-Sloane, Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications, 2024.","apa":"Giese, H., Koch, R., &#38; Sureth-Sloane, C. (2024). <i>Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications</i>. <a href=\"https://doi.org/10.2139/ssrn.4888151\">https://doi.org/10.2139/ssrn.4888151</a>"},"year":"2024","department":[{"_id":"187"}],"user_id":"530","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 149","_id":"49873","language":[{"iso":"eng"}],"keyword":["tax complexity","tax complexity cost","tax department","tax employees","tax risk"],"type":"working_paper","status":"public","abstract":[{"text":"This study analyzes the impact of tax complexity on the location of tax employees and tax risk. Using a hand-collected dataset of more than 7,500 tax employees from 348 European-listed multinationals, we identify two types of firm-level costs associated with tax complexity—tax employees, and tax risk. We find that firms locate more tax employees in countries with greater tax complexity. This association is particularly pronounced for complexity in tax procedures. We also find that multinationals operating in countries with high tax complexity are associated with higher tax risk. The incremental tax risk vanishes for firms that locate more tax employees in countries with highly complex tax procedures, while we find no risk reduction from additional tax employees in countries with complex tax rules. Our results reveal that multinationals eliminate 25 percent of overall tax complexity-related tax risk through targeted location of tax employees.","lang":"eng"}]},{"citation":{"ama":"Euler I, Harst S, Schanz D, Sureth-Sloane C, Voget J. <i>Tax Complexity and Foreign Direct Investment</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4990616\">https://dx.doi.org/10.2139/ssrn.4990616</a>","ieee":"I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, and J. Voget, <i>Tax Complexity and Foreign Direct Investment</i>. 2024.","chicago":"Euler, Isabell, Simon Harst, Deborah Schanz, Caren Sureth-Sloane, and Johannes Voget. <i>Tax Complexity and Foreign Direct Investment</i>. TRR 266 Accounting for Transparency Working Paper Series No. 160, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.4990616\">https://dx.doi.org/10.2139/ssrn.4990616</a>.","short":"I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, J. Voget, Tax Complexity and Foreign Direct Investment, 2024.","bibtex":"@book{Euler_Harst_Schanz_Sureth-Sloane_Voget_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 160}, title={Tax Complexity and Foreign Direct Investment}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4990616\">https://dx.doi.org/10.2139/ssrn.4990616</a>}, author={Euler, Isabell and Harst, Simon and Schanz, Deborah and Sureth-Sloane, Caren and Voget, Johannes}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 160} }","mla":"Euler, Isabell, et al. <i>Tax Complexity and Foreign Direct Investment</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4990616\">https://dx.doi.org/10.2139/ssrn.4990616</a>.","apa":"Euler, I., Harst, S., Schanz, D., Sureth-Sloane, C., &#38; Voget, J. (2024). <i>Tax Complexity and Foreign Direct Investment</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4990616\">https://dx.doi.org/10.2139/ssrn.4990616</a>"},"year":"2024","date_created":"2024-10-23T09:21:01Z","author":[{"full_name":"Euler, Isabell","last_name":"Euler","first_name":"Isabell"},{"last_name":"Harst","full_name":"Harst, Simon","first_name":"Simon"},{"first_name":"Deborah","full_name":"Schanz, Deborah","last_name":"Schanz"},{"first_name":"Caren","id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"},{"last_name":"Voget","full_name":"Voget, Johannes","first_name":"Johannes"}],"oa":"1","date_updated":"2024-12-07T14:12:52Z","main_file_link":[{"url":"https://ssrn.com/abstract=4990616","open_access":"1"}],"doi":"https://dx.doi.org/10.2139/ssrn.4990616","title":"Tax Complexity and Foreign Direct Investment","type":"working_paper","status":"public","user_id":"530","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 160","department":[{"_id":"187"}],"_id":"56727","language":[{"iso":"eng"}]},{"issue":"4","intvolume":"       101","page":"335-353","citation":{"ieee":"K. A. Schulz and C. Sureth-Sloane, “Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen,” <i>Steuer und Wirtschaft</i>, vol. 101, no. 4, pp. 335–353, 2024.","chicago":"Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.” <i>Steuer und Wirtschaft</i> 101, no. 4 (2024): 335–53.","ama":"Schulz KA, Sureth-Sloane C. Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. <i>Steuer und Wirtschaft</i>. 2024;101(4):335-353.","apa":"Schulz, K. A., &#38; Sureth-Sloane, C. (2024). Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. <i>Steuer und Wirtschaft</i>, <i>101</i>(4), 335–353.","bibtex":"@article{Schulz_Sureth-Sloane_2024, title={Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, volume={101}, number={4}, journal={Steuer und Wirtschaft}, author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, pages={335–353} }","mla":"Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.” <i>Steuer und Wirtschaft</i>, vol. 101, no. 4, 2024, pp. 335–53.","short":"K.A. Schulz, C. Sureth-Sloane, Steuer und Wirtschaft 101 (2024) 335–353."},"year":"2024","volume":101,"author":[{"full_name":"Schulz, Kim Alina","id":"68607","last_name":"Schulz","first_name":"Kim Alina"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","id":"530","full_name":"Sureth-Sloane, Caren"}],"date_created":"2024-05-31T10:04:36Z","date_updated":"2024-12-07T14:07:10Z","title":"Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen","publication":"Steuer und Wirtschaft","type":"journal_article","status":"public","department":[{"_id":"187"}],"user_id":"530","_id":"54530","language":[{"iso":"ger"}]},{"_id":"57902","project":[{"name":"PC2: Computing Resources Provided by the Paderborn Center for Parallel Computing","_id":"52"}],"department":[{"_id":"187"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 171","user_id":"68607","language":[{"iso":"eng"}],"type":"working_paper","abstract":[{"lang":"eng","text":"This study examines the effect of major tax reform on firms’ demand for internal tax department employees. Specifically, we analyze the effects of the Tax Cuts and Jobs Act (TCJA) on the number of job postings and skill profiles for tax department positions in large U.S. firms. Understanding how tax reform affects the demand for tax employees is important for quantifying potential compliance costs and assessing how firms adjust their tax planning capacity in response to new regulations. Additionally, our findings provide insights into the evolving skill sets required in the context of technological change and intensifying competition for talent. To address our research question, we employ textual analyses and machine learning techniques to identify and classify approximately 30,000 tax-related job postings from 1,620 firms over the period of 2015-2020. Using a difference-in-differences research design, we find a 26.7% increase in the number of tax-related job postings in the three years following the TCJA enactment. This translates into approximately 1.5 new tax department employees, which, based on prior literature estimates of tax department size, implies a 21% increase in the size of the average tax department. Focusing on the dynamics, we find that this effect is concentrated in the second year after the reform. Consistent with increased compliance costs and new tax planning opportunities, we also find that firms seek tax department employees for both compliance and planning roles, with some evidence of greater demand for employees focused on tax compliance."}],"status":"public","date_updated":"2025-03-18T13:31:37Z","oa":"1","author":[{"first_name":"Henning","id":"92812","full_name":"Giese, Henning","last_name":"Giese"},{"full_name":"Lynch, Dan","last_name":"Lynch","first_name":"Dan"},{"last_name":"Schulz","id":"68607","full_name":"Schulz, Kim Alina","first_name":"Kim Alina"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530","first_name":"Caren"}],"date_created":"2025-01-03T11:35:10Z","title":"The Effects of Tax Reform on Labor Demand within Tax Departments","doi":"https://dx.doi.org/10.2139/ssrn.5068550","main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=5068550"}],"year":"2024","citation":{"short":"H. Giese, D. Lynch, K.A. Schulz, C. Sureth-Sloane, The Effects of Tax Reform on Labor Demand within Tax Departments, 2024.","mla":"Giese, Henning, et al. <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>.","bibtex":"@book{Giese_Lynch_Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 171}, title={The Effects of Tax Reform on Labor Demand within Tax Departments}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>}, author={Giese, Henning and Lynch, Dan and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 171} }","apa":"Giese, H., Lynch, D., Schulz, K. A., &#38; Sureth-Sloane, C. (2024). <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>","ieee":"H. Giese, D. Lynch, K. A. Schulz, and C. Sureth-Sloane, <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. 2024.","chicago":"Giese, Henning, Dan Lynch, Kim Alina Schulz, and Caren Sureth-Sloane. <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. TRR 266 Accounting for Transparency Working Paper Series No. 171, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>.","ama":"Giese H, Lynch D, Schulz KA, Sureth-Sloane C. <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>"}},{"year":"2024","citation":{"ama":"Bornemann T, Novotny–Farkas Z. <i>Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?</i>; 2024. doi:<a href=\"https://doi.org/10.2139/ssrn.4821642\">10.2139/ssrn.4821642</a>","ieee":"T. Bornemann and Z. Novotny–Farkas, <i>Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?</i> 2024.","chicago":"Bornemann, Tobias, and Zoltán Novotny–Farkas. <i>Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?</i>, 2024. <a href=\"https://doi.org/10.2139/ssrn.4821642\">https://doi.org/10.2139/ssrn.4821642</a>.","apa":"Bornemann, T., &#38; Novotny–Farkas, Z. (2024). <i>Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?</i> <a href=\"https://doi.org/10.2139/ssrn.4821642\">https://doi.org/10.2139/ssrn.4821642</a>","mla":"Bornemann, Tobias, and Zoltán Novotny–Farkas. <i>Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?</i> 2024, doi:<a href=\"https://doi.org/10.2139/ssrn.4821642\">10.2139/ssrn.4821642</a>.","short":"T. Bornemann, Z. Novotny–Farkas, Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?, 2024.","bibtex":"@book{Bornemann_Novotny–Farkas_2024, title={Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4821642\">10.2139/ssrn.4821642</a>}, author={Bornemann, Tobias and Novotny–Farkas, Zoltán}, year={2024} }"},"title":"Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?","doi":"10.2139/ssrn.4821642","date_updated":"2025-12-02T08:50:23Z","date_created":"2025-12-02T08:50:03Z","author":[{"first_name":"Tobias","id":"88419","full_name":"Bornemann, Tobias","last_name":"Bornemann","orcid":"0000-0003-4299-0551"},{"last_name":"Novotny–Farkas","full_name":"Novotny–Farkas, Zoltán","first_name":"Zoltán"}],"status":"public","type":"working_paper","language":[{"iso":"eng"}],"_id":"62739","department":[{"_id":"187"}],"user_id":"96670"},{"publication":"Schmalenbach Journal of Business Research","type":"journal_article","status":"public","_id":"61751","department":[{"_id":"186"},{"_id":"189"}],"user_id":"40298","language":[{"iso":"eng"}],"year":"2024","page":"495 - 532","intvolume":"        76","citation":{"apa":"Müller, J., &#38; Flagmeier, V. (2024). Tax Loss Carryforward Disclosure. <i>Schmalenbach Journal of Business Research</i>, <i>76</i>, 495–532. <a href=\"https://doi.org/10.1007/s41471-024-00187-1\">https://doi.org/10.1007/s41471-024-00187-1</a>","short":"J. Müller, V. Flagmeier, Schmalenbach Journal of Business Research 76 (2024) 495–532.","bibtex":"@article{Müller_Flagmeier_2024, title={Tax Loss Carryforward Disclosure}, volume={76}, DOI={<a href=\"https://doi.org/10.1007/s41471-024-00187-1\">10.1007/s41471-024-00187-1</a>}, journal={Schmalenbach Journal of Business Research}, author={Müller, Jens and Flagmeier, Vanessa}, year={2024}, pages={495–532} }","mla":"Müller, Jens, and Vanessa Flagmeier. “Tax Loss Carryforward Disclosure.” <i>Schmalenbach Journal of Business Research</i>, vol. 76, 2024, pp. 495–532, doi:<a href=\"https://doi.org/10.1007/s41471-024-00187-1\">10.1007/s41471-024-00187-1</a>.","ama":"Müller J, Flagmeier V. Tax Loss Carryforward Disclosure. <i>Schmalenbach Journal of Business Research</i>. 2024;76:495-532. doi:<a href=\"https://doi.org/10.1007/s41471-024-00187-1\">10.1007/s41471-024-00187-1</a>","chicago":"Müller, Jens, and Vanessa Flagmeier. “Tax Loss Carryforward Disclosure.” <i>Schmalenbach Journal of Business Research</i> 76 (2024): 495–532. <a href=\"https://doi.org/10.1007/s41471-024-00187-1\">https://doi.org/10.1007/s41471-024-00187-1</a>.","ieee":"J. Müller and V. Flagmeier, “Tax Loss Carryforward Disclosure,” <i>Schmalenbach Journal of Business Research</i>, vol. 76, pp. 495–532, 2024, doi: <a href=\"https://doi.org/10.1007/s41471-024-00187-1\">10.1007/s41471-024-00187-1</a>."},"date_updated":"2025-12-18T10:21:24Z","volume":76,"author":[{"id":"1245","full_name":"Müller, Jens","last_name":"Müller","first_name":"Jens"},{"last_name":"Flagmeier","full_name":"Flagmeier, Vanessa","first_name":"Vanessa"}],"date_created":"2025-10-08T09:26:42Z","title":"Tax Loss Carryforward Disclosure","doi":"10.1007/s41471-024-00187-1"},{"citation":{"ieee":"R. Hahn, D. Reimsbach, and C. Wickert, “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated,” <i>Organization &#38;amp; Environment</i>, vol. 36, no. 1, pp. 3–16, 2023, doi: <a href=\"https://doi.org/10.1177/10860266231151653\">10.1177/10860266231151653</a>.","chicago":"Hahn, Rüdiger, Daniel Reimsbach, and Christopher Wickert. “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.” <i>Organization &#38;amp; Environment</i> 36, no. 1 (2023): 3–16. <a href=\"https://doi.org/10.1177/10860266231151653\">https://doi.org/10.1177/10860266231151653</a>.","ama":"Hahn R, Reimsbach D, Wickert C. Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated. <i>Organization &#38;amp; Environment</i>. 2023;36(1):3-16. doi:<a href=\"https://doi.org/10.1177/10860266231151653\">10.1177/10860266231151653</a>","short":"R. Hahn, D. Reimsbach, C. Wickert, Organization &#38;amp; Environment 36 (2023) 3–16.","bibtex":"@article{Hahn_Reimsbach_Wickert_2023, title={Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated}, volume={36}, DOI={<a href=\"https://doi.org/10.1177/10860266231151653\">10.1177/10860266231151653</a>}, number={1}, journal={Organization &#38;amp; Environment}, publisher={SAGE Publications}, author={Hahn, Rüdiger and Reimsbach, Daniel and Wickert, Christopher}, year={2023}, pages={3–16} }","mla":"Hahn, Rüdiger, et al. “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.” <i>Organization &#38;amp; Environment</i>, vol. 36, no. 1, SAGE Publications, 2023, pp. 3–16, doi:<a href=\"https://doi.org/10.1177/10860266231151653\">10.1177/10860266231151653</a>.","apa":"Hahn, R., Reimsbach, D., &#38; Wickert, C. (2023). Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated. <i>Organization &#38;amp; Environment</i>, <i>36</i>(1), 3–16. <a href=\"https://doi.org/10.1177/10860266231151653\">https://doi.org/10.1177/10860266231151653</a>"},"intvolume":"        36","page":"3-16","publication_status":"published","publication_identifier":{"issn":["1086-0266","1552-7417"]},"doi":"10.1177/10860266231151653","author":[{"full_name":"Hahn, Rüdiger","last_name":"Hahn","first_name":"Rüdiger"},{"last_name":"Reimsbach","id":"100169","full_name":"Reimsbach, Daniel","first_name":"Daniel"},{"first_name":"Christopher","full_name":"Wickert, Christopher","last_name":"Wickert"}],"volume":36,"date_updated":"2023-12-06T14:50:17Z","status":"public","type":"journal_article","user_id":"46138","department":[{"_id":"186"},{"_id":"815"},{"_id":"681"}],"_id":"47921","year":"2023","issue":"1","title":"Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated","date_created":"2023-10-10T10:03:43Z","publisher":"SAGE Publications","abstract":[{"lang":"eng","text":"<jats:p> The relationship between nonfinancial reporting and real sustainable change within and beyond organizations is fraught with complication. Furthermore, all facets of the relationship have not been examined equally. The contributions of this special issue made substantive progress in this regard and draw our focus to several remaining complications—in particular, the societal impacts of nonfinancial reporting. With this introduction, we seek to move the conversation forward by proposing a framework that disentangles the linkages between nonfinancial reporting and real sustainable change at multiple levels of analysis. We highlight the distinction between sustainability-related outputs and outcomes that typically materialize at the firm level, and eventually lead to sustainable impact at the societal level. Future research should advance this distinction and scrutinize the impact of real sustainable change beyond firm-level outputs, study the organizational change processes from antecedents to impacts, and examine the interrelationships between different instruments to foster real sustainable change. </jats:p>"}],"publication":"Organization &amp; Environment","language":[{"iso":"eng"}],"keyword":["Organizational Behavior and Human Resource Management","General Environmental Science"]},{"abstract":[{"text":"<jats:p>This year, the 7th edition of the Dutch Accounting Research Conference (DARC) was hosted by the Nijmegen School of Management at Radboud University on Thursday, March 23. In total, over 75 accounting researchers from various Dutch universities were welcomed by Frank Hartmann, chair of the accounting group and head of the Business Economics department. During the day, four keynote speakers presented their research and in a panel discussion, the current state of accounting education was debated. In the evening, participants gathered to network over dinner. This article presents a discussion of the theme of the conference, an outline of the research papers and projects presented during the conference, and a summary of the panel discussion on Accounting Education.</jats:p>","lang":"eng"}],"status":"public","publication":"Maandblad voor Accountancy en Bedrijfseconomie","type":"journal_article","keyword":["General Arts and Humanities"],"language":[{"iso":"eng"}],"_id":"47922","department":[{"_id":"186"},{"_id":"815"},{"_id":"681"}],"user_id":"46138","year":"2023","intvolume":"        97","page":"153-155","citation":{"short":"K. De Meyst, T. Niederkofler, D. Reimsbach, Maandblad Voor Accountancy En Bedrijfseconomie 97 (2023) 153–155.","mla":"De Meyst, Karen, et al. “DARC 2023 at Radboud University: Societal Challenges in Accounting Research and Education.” <i>Maandblad Voor Accountancy En Bedrijfseconomie</i>, vol. 97, no. 5/6, Amsterdam University Press, 2023, pp. 153–55, doi:<a href=\"https://doi.org/10.5117/mab.97.107215\">10.5117/mab.97.107215</a>.","bibtex":"@article{De Meyst_Niederkofler_Reimsbach_2023, title={DARC 2023 at Radboud University: Societal challenges in accounting research and education}, volume={97}, DOI={<a href=\"https://doi.org/10.5117/mab.97.107215\">10.5117/mab.97.107215</a>}, number={5/6}, journal={Maandblad voor Accountancy en Bedrijfseconomie}, publisher={Amsterdam University Press}, author={De Meyst, Karen and Niederkofler, Thomas and Reimsbach, Daniel}, year={2023}, pages={153–155} }","apa":"De Meyst, K., Niederkofler, T., &#38; Reimsbach, D. (2023). DARC 2023 at Radboud University: Societal challenges in accounting research and education. <i>Maandblad Voor Accountancy En Bedrijfseconomie</i>, <i>97</i>(5/6), 153–155. <a href=\"https://doi.org/10.5117/mab.97.107215\">https://doi.org/10.5117/mab.97.107215</a>","chicago":"De Meyst, Karen, Thomas Niederkofler, and Daniel Reimsbach. “DARC 2023 at Radboud University: Societal Challenges in Accounting Research and Education.” <i>Maandblad Voor Accountancy En Bedrijfseconomie</i> 97, no. 5/6 (2023): 153–55. <a href=\"https://doi.org/10.5117/mab.97.107215\">https://doi.org/10.5117/mab.97.107215</a>.","ieee":"K. De Meyst, T. Niederkofler, and D. Reimsbach, “DARC 2023 at Radboud University: Societal challenges in accounting research and education,” <i>Maandblad voor Accountancy en Bedrijfseconomie</i>, vol. 97, no. 5/6, pp. 153–155, 2023, doi: <a href=\"https://doi.org/10.5117/mab.97.107215\">10.5117/mab.97.107215</a>.","ama":"De Meyst K, Niederkofler T, Reimsbach D. DARC 2023 at Radboud University: Societal challenges in accounting research and education. <i>Maandblad voor Accountancy en Bedrijfseconomie</i>. 2023;97(5/6):153-155. doi:<a href=\"https://doi.org/10.5117/mab.97.107215\">10.5117/mab.97.107215</a>"},"publication_identifier":{"issn":["2543-1684","0924-6304"]},"publication_status":"published","issue":"5/6","title":"DARC 2023 at Radboud University: Societal challenges in accounting research and education","doi":"10.5117/mab.97.107215","date_updated":"2023-12-06T14:49:56Z","publisher":"Amsterdam University Press","volume":97,"date_created":"2023-10-10T10:04:17Z","author":[{"full_name":"De Meyst, Karen","last_name":"De Meyst","first_name":"Karen"},{"last_name":"Niederkofler","full_name":"Niederkofler, Thomas","first_name":"Thomas"},{"last_name":"Reimsbach","id":"100169","full_name":"Reimsbach, Daniel","first_name":"Daniel"}]},{"year":"2023","citation":{"ieee":"H. Giese and S. Holtmann, <i>Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids</i>, vol. 118. 2023.","chicago":"Giese, Henning, and Svea Holtmann. <i>Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids</i>. Vol. 118. TRR 266 Working Paper Series, 2023. <a href=\"https://doi.org/10.2139/ssrn.4394968\">https://doi.org/10.2139/ssrn.4394968</a>.","ama":"Giese H, Holtmann S. <i>Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids</i>. Vol 118.; 2023. doi:<a href=\"https://doi.org/10.2139/ssrn.4394968\">10.2139/ssrn.4394968</a>","bibtex":"@book{Giese_Holtmann_2023, series={TRR 266 Working Paper Series}, title={Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids}, volume={118}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4394968\">10.2139/ssrn.4394968</a>}, author={Giese, Henning and Holtmann, Svea}, year={2023}, collection={TRR 266 Working Paper Series} }","mla":"Giese, Henning, and Svea Holtmann. <i>Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids</i>. 2023, doi:<a href=\"https://doi.org/10.2139/ssrn.4394968\">10.2139/ssrn.4394968</a>.","short":"H. Giese, S. Holtmann, Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids, 2023.","apa":"Giese, H., &#38; Holtmann, S. (2023). <i>Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids</i> (Vol. 118). <a href=\"https://doi.org/10.2139/ssrn.4394968\">https://doi.org/10.2139/ssrn.4394968</a>"},"intvolume":"       118","date_updated":"2023-12-19T13:10:23Z","author":[{"last_name":"Giese","full_name":"Giese, Henning","id":"92812","first_name":"Henning"},{"last_name":"Holtmann","full_name":"Holtmann, Svea","first_name":"Svea"}],"date_created":"2023-07-13T11:41:54Z","volume":118,"title":"Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids","doi":"10.2139/ssrn.4394968","type":"working_paper","status":"public","_id":"46044","user_id":"74000","series_title":"TRR 266 Working Paper Series","department":[{"_id":"187"}],"language":[{"iso":"eng"}]},{"type":"journal_article","status":"public","department":[{"_id":"187"}],"user_id":"74000","_id":"46042","publication_identifier":{"issn":["0044-2372","1861-8928"]},"publication_status":"published","intvolume":"        93","page":"59-109","citation":{"apa":"Koch, R., Holtmann, S., &#38; Giese, H. 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Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. <i>Journal of Business Economics</i>, <i>93</i>(1–2), 59–109. <a href=\"https://doi.org/10.1007/s11573-022-01134-4\">https://doi.org/10.1007/s11573-022-01134-4</a>","bibtex":"@article{Koch_Holtmann_Giese_2023, title={Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}, volume={93}, DOI={<a href=\"https://doi.org/10.1007/s11573-022-01134-4\">10.1007/s11573-022-01134-4</a>}, number={1–2}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Koch, Reinald and Holtmann, Svea and Giese, Henning}, year={2023}, pages={59–109} }","mla":"Koch, Reinald, et al. “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.” <i>Journal of Business Economics</i>, vol. 93, no. 1–2, Springer Science and Business Media LLC, 2023, pp. 59–109, doi:<a href=\"https://doi.org/10.1007/s11573-022-01134-4\">10.1007/s11573-022-01134-4</a>.","short":"R. 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Giese, “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises,” <i>Journal of Business Economics</i>, vol. 93, no. 1–2, pp. 59–109, 2023, doi: <a href=\"https://doi.org/10.1007/s11573-022-01134-4\">10.1007/s11573-022-01134-4</a>.","chicago":"Koch, Reinald, Svea Holtmann, and Henning Giese. “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.” <i>Journal of Business Economics</i> 93, no. 1–2 (2023): 59–109. <a href=\"https://doi.org/10.1007/s11573-022-01134-4\">https://doi.org/10.1007/s11573-022-01134-4</a>."},"volume":93,"author":[{"last_name":"Koch","full_name":"Koch, Reinald","first_name":"Reinald"},{"full_name":"Holtmann, Svea","last_name":"Holtmann","first_name":"Svea"},{"first_name":"Henning","last_name":"Giese","full_name":"Giese, Henning","id":"92812"}],"oa":"1","date_updated":"2024-01-30T12:42:35Z","doi":"10.1007/s11573-022-01134-4","main_file_link":[{"open_access":"1"}],"publication":"Journal of Business Economics","language":[{"iso":"eng"}],"issue":"1-2","quality_controlled":"1","year":"2023","date_created":"2023-07-13T11:19:59Z","publisher":"Springer Science and Business Media LLC","title":"Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises"},{"issue":"2","quality_controlled":"1","year":"2023","date_created":"2021-08-02T12:44:45Z","title":"The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity","publication":"European Accounting Review","language":[{"iso":"eng"}],"publication_status":"published","publication_identifier":{"issn":["0963-8180"],"eissn":["1468-4497"]},"citation":{"apa":"Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2023). The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. <i>European Accounting Review</i>, <i>32</i>(2), 239–273. <a href=\"https://doi.org/10.1080/09638180.2021.1951316\">https://doi.org/10.1080/09638180.2021.1951316</a>","bibtex":"@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2023, title={The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity}, volume={32}, DOI={<a href=\"https://doi.org/10.1080/09638180.2021.1951316\">10.1080/09638180.2021.1951316</a>}, number={2}, journal={European Accounting Review}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2023}, pages={239–273} }","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, European Accounting Review 32 (2023) 239–273.","mla":"Hoppe, Thomas, et al. “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity.” <i>European Accounting Review</i>, vol. 32, no. 2, 2023, pp. 239–73, doi:<a href=\"https://doi.org/10.1080/09638180.2021.1951316\">10.1080/09638180.2021.1951316</a>.","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. <i>European Accounting Review</i>. 2023;32(2):239-273. doi:<a href=\"https://doi.org/10.1080/09638180.2021.1951316\">10.1080/09638180.2021.1951316</a>","chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity.” <i>European Accounting Review</i> 32, no. 2 (2023): 239–73. <a href=\"https://doi.org/10.1080/09638180.2021.1951316\">https://doi.org/10.1080/09638180.2021.1951316</a>.","ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity,” <i>European Accounting Review</i>, vol. 32, no. 2, pp. 239–273, 2023, doi: <a href=\"https://doi.org/10.1080/09638180.2021.1951316\">10.1080/09638180.2021.1951316</a>."},"intvolume":"        32","page":"239-273","author":[{"first_name":"Thomas","full_name":"Hoppe, Thomas","last_name":"Hoppe"},{"full_name":"Schanz, Deborah","last_name":"Schanz","first_name":"Deborah"},{"last_name":"Sturm","full_name":"Sturm, Susann","first_name":"Susann"},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"}],"volume":32,"oa":"1","date_updated":"2024-01-30T12:42:18Z","main_file_link":[{"open_access":"1"}],"doi":"10.1080/09638180.2021.1951316","type":"journal_article","status":"public","user_id":"74000","department":[{"_id":"187"}],"_id":"22924"}]