[{"date_created":"2026-04-09T07:42:13Z","type":"working_paper","department":[{"_id":"275"}],"citation":{"ieee":"S. Sievers, R. Li, D. Degen, J. Kengelbach, and F. Pietrogrande, <i>Beer, Cars &#38; Fundamentals: Predicting German M&#38; A activity</i>, vol. Heft 11-12/2025. 2025, pp. 302–308.","mla":"Sievers, Sönke, et al. <i>Beer, Cars &#38; Fundamentals: Predicting German M&#38; A Activity</i>. 2025, pp. 302–08, doi:<a href=\"https://doi.org/CFCF1480783\">CFCF1480783</a>.","apa":"Sievers, S., Li, R., Degen, D., Kengelbach, J., &#38; Pietrogrande, F. (2025). <i>Beer, Cars &#38; Fundamentals: Predicting German M&#38; A activity: Vol. Heft 11-12/2025</i> (pp. 302–308). <a href=\"https://doi.org/CFCF1480783\">https://doi.org/CFCF1480783</a>","bibtex":"@book{Sievers_Li_Degen_Kengelbach_Pietrogrande_2025, series={Corporate Finance}, title={Beer, Cars &#38; Fundamentals: Predicting German M&#38; A activity}, volume={Heft 11-12/2025}, DOI={<a href=\"https://doi.org/CFCF1480783\">CFCF1480783</a>}, author={Sievers, Sönke and Li, Reeyarn and Degen, Dominik and Kengelbach, Jens and Pietrogrande, Francesca}, year={2025}, pages={302–308}, collection={Corporate Finance} }","chicago":"Sievers, Sönke, Reeyarn Li, Dominik Degen, Jens Kengelbach, and Francesca Pietrogrande. <i>Beer, Cars &#38; Fundamentals: Predicting German M&#38; A Activity</i>. Vol. Heft 11-12/2025. Corporate Finance, 2025. <a href=\"https://doi.org/CFCF1480783\">https://doi.org/CFCF1480783</a>.","short":"S. Sievers, R. Li, D. Degen, J. Kengelbach, F. Pietrogrande, Beer, Cars &#38; Fundamentals: Predicting German M&#38; A Activity, 2025.","ama":"Sievers S, Li R, Degen D, Kengelbach J, Pietrogrande F. <i>Beer, Cars &#38; Fundamentals: Predicting German M&#38; A Activity</i>. Vol Heft 11-12/2025.; 2025:302-308. doi:<a href=\"https://doi.org/CFCF1480783\">CFCF1480783</a>"},"abstract":[{"text":"This paper introduces a predictive model for German mergers and acquisitions (M& A) activity leveraging deep feedforward neural networks (DFNN) incorporating well-established traditional variables (also known as features), along with a ChatGPT-based M& A sentiment score (MASS) and unconventional predictors such as beer sales and weather data. We demonstrate that the inclusion of sentiment and non-traditional variables enhances predictive performance. Our findings provide an important empirical foundation for understanding near-term fluctuations in German M& A activity and offer a forecasting tool relevant to both practitioners and researchers.","lang":"eng"}],"page":"302-308","series_title":"Corporate Finance","_id":"65383","language":[{"iso":"eng"}],"user_id":"115848","doi":"CFCF1480783","volume":"Heft 11-12/2025","title":"Beer, Cars & Fundamentals: Predicting German M& A activity","status":"public","year":"2025","author":[{"id":"46447","full_name":"Sievers, Sönke","first_name":"Sönke","last_name":"Sievers"},{"full_name":"Li, Reeyarn","last_name":"Li","first_name":"Reeyarn","id":"102450"},{"full_name":"Degen, Dominik","first_name":"Dominik","last_name":"Degen"},{"full_name":"Kengelbach, Jens","last_name":"Kengelbach","first_name":"Jens"},{"full_name":"Pietrogrande, Francesca","first_name":"Francesca","last_name":"Pietrogrande"}],"publication_identifier":{"issn":["1437-8981"]},"publication_status":"published","date_updated":"2026-04-09T07:42:58Z"},{"abstract":[{"lang":"eng","text":"This study examines how strengthening tax enforcement by increasing human enforcement capacity and improving tax audit technology affect tax audit efficiency. I employ an economic model in which a tax manager’s tax planning effort shapes corporate tax planning and a strategic tax auditor makes a technology-based audit decision. I show that strengthening tax enforcement always increases tax revenues, but decreases the number of audits only under narrow conditions, so that its effect on tax audit efficiency is often ambiguous. Improving tax audit technology has more nuanced implications. When the strength of tax enforcement is sufficiently high, gradual improvements in tax audit technology crowd out audit incentives and, surprisingly, reduce tax revenues, while sufficiently large improvements can overturn this adverse revenue effect. At the same time, improved technology lowers unnecessary audits once the strength of tax enforcement exceeds a minimum level. Therefore, sufficiently large technology improvements improve tax audit efficiency once this minimum level is exceeded. The results have important policy and empirical implications in an environment of constrained fiscal budgets and rapidly advancing audit technologies."}],"citation":{"bibtex":"@book{Dyck_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 186}, title={Corporate Tax Planning and Technology-Based Enforcement}, DOI={<a href=\"https://doi.org/10.2139/ssrn.5186857\">10.2139/ssrn.5186857</a>}, author={Dyck, Daniel}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 186} }","ama":"Dyck D. <i>Corporate Tax Planning and Technology-Based Enforcement</i>.; 2025. doi:<a href=\"https://doi.org/10.2139/ssrn.5186857\">10.2139/ssrn.5186857</a>","mla":"Dyck, Daniel. <i>Corporate Tax Planning and Technology-Based Enforcement</i>. 2025, doi:<a href=\"https://doi.org/10.2139/ssrn.5186857\">10.2139/ssrn.5186857</a>.","short":"D. Dyck, Corporate Tax Planning and Technology-Based Enforcement, 2025.","chicago":"Dyck, Daniel. <i>Corporate Tax Planning and Technology-Based Enforcement</i>. TRR 266 Accounting for Transparency Working Paper Series No. 186, 2025. <a href=\"https://doi.org/10.2139/ssrn.5186857\">https://doi.org/10.2139/ssrn.5186857</a>.","ieee":"D. Dyck, <i>Corporate Tax Planning and Technology-Based Enforcement</i>. 2025.","apa":"Dyck, D. (2025). <i>Corporate Tax Planning and Technology-Based Enforcement</i>. <a href=\"https://doi.org/10.2139/ssrn.5186857\">https://doi.org/10.2139/ssrn.5186857</a>"},"oa":"1","department":[{"_id":"187"}],"type":"working_paper","date_created":"2025-03-25T08:51:57Z","date_updated":"2026-05-26T06:37:14Z","author":[{"id":"83379","last_name":"Dyck","first_name":"Daniel","full_name":"Dyck, Daniel"}],"status":"public","title":"Corporate Tax Planning and Technology-Based Enforcement","year":"2025","doi":"10.2139/ssrn.5186857","user_id":"74000","_id":"59096","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 186","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1"}]},{"author":[{"last_name":"Dyck","first_name":"Daniel","full_name":"Dyck, Daniel","id":"83379"},{"full_name":"Hechtner, Frank","first_name":"Frank","last_name":"Hechtner"},{"full_name":"Maiterth, Ralf","first_name":"Ralf","last_name":"Maiterth"},{"orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"title":"Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen","status":"public","year":"2025","intvolume":"       102","date_updated":"2026-06-29T07:41:47Z","_id":"63580","language":[{"iso":"eng"}],"page":"26-44","volume":102,"user_id":"96670","citation":{"bibtex":"@article{Dyck_Hechtner_Maiterth_Sureth-Sloane_2025, title={Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen}, volume={102}, number={Sonderheft NeSt}, journal={Steuer und Wirtschaft}, author={Dyck, Daniel and Hechtner, Frank and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2025}, pages={26–44} }","ama":"Dyck D, Hechtner F, Maiterth R, Sureth-Sloane C. Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen. <i>Steuer und Wirtschaft</i>. 2025;102(Sonderheft NeSt):26-44.","mla":"Dyck, Daniel, et al. “Abschreibungen Als Mittel Der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.” <i>Steuer Und Wirtschaft</i>, vol. 102, no. Sonderheft NeSt, 2025, pp. 26–44.","short":"D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Steuer Und Wirtschaft 102 (2025) 26–44.","chicago":"Dyck, Daniel, Frank Hechtner, Ralf Maiterth, and Caren Sureth-Sloane. “Abschreibungen Als Mittel Der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.” <i>Steuer Und Wirtschaft</i> 102, no. Sonderheft NeSt (2025): 26–44.","ieee":"D. Dyck, F. Hechtner, R. Maiterth, and C. Sureth-Sloane, “Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen,” <i>Steuer und Wirtschaft</i>, vol. 102, no. Sonderheft NeSt, pp. 26–44, 2025.","apa":"Dyck, D., Hechtner, F., Maiterth, R., &#38; Sureth-Sloane, C. (2025). Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen. <i>Steuer Und Wirtschaft</i>, <i>102</i>(Sonderheft NeSt), 26–44."},"issue":"Sonderheft NeSt","publication":"Steuer und Wirtschaft","quality_controlled":"1","date_created":"2026-01-13T08:48:23Z","department":[{"_id":"187"}],"type":"journal_article"},{"citation":{"short":"B. Franke, U. Kosi, P. Stoczek, Brexit and European Corporate Bond Markets, TRR 266 Accounting for Transparency , 2025.","chicago":"Franke, Benedikt, Urska Kosi, and Pia Stoczek. <i>Brexit and European Corporate Bond Markets</i>. TRR 266 Accounting for Transparency Working Paper Series No. 190. TRR 266 Accounting for Transparency , 2025. <a href=\"https://doi.org/10.2139/ssrn.5230141\">https://doi.org/10.2139/ssrn.5230141</a>.","apa":"Franke, B., Kosi, U., &#38; Stoczek, P. (2025). <i>Brexit and European Corporate Bond Markets</i>. TRR 266 Accounting for Transparency . <a href=\"https://doi.org/10.2139/ssrn.5230141\">https://doi.org/10.2139/ssrn.5230141</a>","ieee":"B. Franke, U. Kosi, and P. Stoczek, <i>Brexit and European Corporate Bond Markets</i>. TRR 266 Accounting for Transparency , 2025.","ama":"Franke B, Kosi U, Stoczek P. <i>Brexit and European Corporate Bond Markets</i>. TRR 266 Accounting for Transparency ; 2025. doi:<a href=\"https://doi.org/10.2139/ssrn.5230141\">10.2139/ssrn.5230141</a>","bibtex":"@book{Franke_Kosi_Stoczek_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 190}, title={Brexit and European Corporate Bond Markets}, DOI={<a href=\"https://doi.org/10.2139/ssrn.5230141\">10.2139/ssrn.5230141</a>}, publisher={TRR 266 Accounting for Transparency }, author={Franke, Benedikt and Kosi, Urska and Stoczek, Pia}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 190} }","mla":"Franke, Benedikt, et al. <i>Brexit and European Corporate Bond Markets</i>. TRR 266 Accounting for Transparency , 2025, doi:<a href=\"https://doi.org/10.2139/ssrn.5230141\">10.2139/ssrn.5230141</a>."},"abstract":[{"lang":"eng","text":"We investigate the impact of Brexit on the corporate bond market by analyzing a comprehensive database covering corporate bond listings on European and UK trading venues. We find a significant shift in bond market activity, evidenced by a 49% increase in the number of bond listings in the EEA30 countries relative to the UK market after Brexit. Country-level analyses reveal a staggered effect on market activity, with predominantly international issuers adjusting their bond listings between the initially scheduled Brexit date and the final withdrawal date. At the issuer level, our findings indicate that the relative attractiveness of the EEA30 market has increased post-Brexit. Overall, these results suggest that the European capital market has successfully adapted to the loss of its largest financial center and exhibits a rising corporate bond market activity."}],"date_created":"2026-06-15T08:29:09Z","oa":"1","department":[{"_id":"186"},{"_id":"551"},{"_id":"635"}],"type":"working_paper","author":[{"last_name":"Franke","first_name":"Benedikt","full_name":"Franke, Benedikt"},{"full_name":"Kosi, Urska","orcid":"0009-0009-2545-5929","last_name":"Kosi","first_name":"Urska","id":"54068"},{"full_name":"Stoczek, Pia","first_name":"Pia","last_name":"Stoczek"}],"status":"public","title":"Brexit and European Corporate Bond Markets","year":"2025","date_updated":"2026-08-25T09:51:35Z","publication_status":"published","publisher":"TRR 266 Accounting for Transparency ","_id":"65863","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 190","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1","url":"https://dx.doi.org/10.2139/ssrn.5230141"}],"doi":"10.2139/ssrn.5230141","user_id":"15866"},{"page":"71-92","language":[{"iso":"ger"}],"_id":"49868","user_id":"74000","title":"Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung","status":"public","year":"2024","author":[{"first_name":"Lena","last_name":"Schön","full_name":"Schön, Lena"},{"full_name":"Graßl, Benjamin","first_name":"Benjamin","last_name":"Graßl"},{"first_name":"Henning","last_name":"Giese","full_name":"Giese, Henning","id":"92812"}],"date_updated":"2024-02-01T12:20:46Z","date_created":"2023-12-19T13:02:51Z","type":"journal_article","department":[{"_id":"187"}],"publication":"Steuer und Wirtschaft","citation":{"ieee":"L. Schön, B. Graßl, and H. Giese, “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung,” <i>Steuer und Wirtschaft</i>, pp. 71–92, 2024.","apa":"Schön, L., Graßl, B., &#38; Giese, H. (2024). Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung. <i>Steuer und Wirtschaft</i>, 71–92.","chicago":"Schön, Lena, Benjamin Graßl, and Henning Giese. “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung.” <i>Steuer und Wirtschaft</i>, 2024, 71–92.","short":"L. Schön, B. Graßl, H. Giese, Steuer und Wirtschaft (2024) 71–92.","mla":"Schön, Lena, et al. “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung.” <i>Steuer und Wirtschaft</i>, 2024, pp. 71–92.","bibtex":"@article{Schön_Graßl_Giese_2024, title={Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung}, journal={Steuer und Wirtschaft}, author={Schön, Lena and Graßl, Benjamin and Giese, Henning}, year={2024}, pages={71–92} }","ama":"Schön L, Graßl B, Giese H. Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung. <i>Steuer und Wirtschaft</i>. Published online 2024:71-92."}},{"author":[{"last_name":"Greil","first_name":"Stefan","full_name":"Greil, Stefan"},{"full_name":"Kaluza-Thiesen, Eleonore","first_name":"Eleonore","last_name":"Kaluza-Thiesen"},{"full_name":"Schulz, Kim Alina","last_name":"Schulz","first_name":"Kim Alina","id":"68607"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren"}],"title":"Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen","year":"2024","status":"public","intvolume":"        62","date_updated":"2024-04-22T15:36:16Z","language":[{"iso":"ger"}],"_id":"50747","page":"914-921","volume":62,"user_id":"74000","citation":{"mla":"Greil, Stefan, et al. “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen.” <i>Deutsches Steuerrecht</i>, vol. 62, no. 17, 2024, pp. 914–21.","bibtex":"@article{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2024, title={Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen}, volume={62}, number={17}, journal={Deutsches Steuerrecht}, author={Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, pages={914–921} }","ama":"Greil S, Kaluza-Thiesen E, Schulz KA, Sureth-Sloane C. Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen. <i>Deutsches Steuerrecht</i>. 2024;62(17):914-921.","ieee":"S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen,” <i>Deutsches Steuerrecht</i>, vol. 62, no. 17, pp. 914–921, 2024.","apa":"Greil, S., Kaluza-Thiesen, E., Schulz, K. A., &#38; Sureth-Sloane, C. (2024). Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen. <i>Deutsches Steuerrecht</i>, <i>62</i>(17), 914–921.","short":"S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Deutsches Steuerrecht 62 (2024) 914–921.","chicago":"Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane. “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen.” <i>Deutsches Steuerrecht</i> 62, no. 17 (2024): 914–21."},"publication":"Deutsches Steuerrecht","issue":"17","date_created":"2024-01-23T10:18:15Z","department":[{"_id":"187"}],"type":"journal_article"},{"language":[{"iso":"eng"}],"doi":"https://doi.org/10.1108/JRF-03-2023-0075","title":"The conditional impact of market consolidation and market power on banking stability – Evidence from Europe","year":"2024","author":[{"full_name":"Herwald, Sarah","last_name":"Herwald","first_name":"Sarah"},{"full_name":"Voigt, Simone","last_name":"Voigt","first_name":"Simone"},{"orcid":"https://orcid.org/0000-0002-8058-8857","last_name":"Uhde","first_name":"André","full_name":"Uhde, André","id":"36049"}],"date_updated":"2024-05-14T12:13:51Z","publication_status":"published","intvolume":"        25","date_created":"2022-12-22T07:28:25Z","type":"journal_article","keyword":["market concentration","market power","banking stability","European banking"],"department":[{"_id":"186"},{"_id":"188"}],"publication":"Journal of Risk Finance","issue":"3","abstract":[{"text":"Purpose\r\nAcademic research has intensively analyzed the relationship between market concentration or market power and banking stability but provides ambiguous results, which are summarized under the concentration-stability/fragility view. We provide empirical evidence that the mixed results are due to the difficulty of identifying reliable variables to measure concentration and market power.\r\n\r\nDesign/methodology/approach\r\nUsing data from 3,943 banks operating in the European Union (EU)-15 between 2013 and 2020, we employ linear regression models on panel data. Banking market concentration is measured by the Herfindahl–Hirschman Index (HHI), and market power is estimated by the product-specific Lerner Indices for the loan and deposit market, respectively.\r\n\r\nFindings\r\nOur analysis reveals a significantly stability-decreasing impact of market concentration (HHI) and a significantly stability-increasing effect of market power (Lerner Indices). In addition, we provide evidence for a weak (or even absent) empirical relationship between the (non)structural measures, challenging the validity of the structure-conduct-performance (SCP) paradigm. Our baseline findings remain robust, especially when controlling for a likely reverse causality.\r\n\r\nOriginality/value\r\nOur results suggest that the HHI may reflect other factors beyond market power that influence banking stability. Thus, banking supervisors and competition authorities should investigate market concentration and market power simultaneously while considering their joint impact on banking stability.","lang":"eng"}],"page":"510 - 536","_id":"34802","user_id":"36049","volume":25,"status":"public","jel":["G15","G21","G38"],"citation":{"mla":"Herwald, Sarah, et al. “The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe.” <i>Journal of Risk Finance</i>, vol. 25, no. 3, 2024, pp. 510–36, doi:<a href=\"https://doi.org/10.1108/JRF-03-2023-0075\">https://doi.org/10.1108/JRF-03-2023-0075</a>.","ama":"Herwald S, Voigt S, Uhde A. The conditional impact of market consolidation and market power on banking stability – Evidence from Europe. <i>Journal of Risk Finance</i>. 2024;25(3):510-536. doi:<a href=\"https://doi.org/10.1108/JRF-03-2023-0075\">https://doi.org/10.1108/JRF-03-2023-0075</a>","bibtex":"@article{Herwald_Voigt_Uhde_2024, title={The conditional impact of market consolidation and market power on banking stability – Evidence from Europe}, volume={25}, DOI={<a href=\"https://doi.org/10.1108/JRF-03-2023-0075\">https://doi.org/10.1108/JRF-03-2023-0075</a>}, number={3}, journal={Journal of Risk Finance}, author={Herwald, Sarah and Voigt, Simone and Uhde, André}, year={2024}, pages={510–536} }","apa":"Herwald, S., Voigt, S., &#38; Uhde, A. (2024). The conditional impact of market consolidation and market power on banking stability – Evidence from Europe. <i>Journal of Risk Finance</i>, <i>25</i>(3), 510–536. <a href=\"https://doi.org/10.1108/JRF-03-2023-0075\">https://doi.org/10.1108/JRF-03-2023-0075</a>","ieee":"S. Herwald, S. Voigt, and A. Uhde, “The conditional impact of market consolidation and market power on banking stability – Evidence from Europe,” <i>Journal of Risk Finance</i>, vol. 25, no. 3, pp. 510–536, 2024, doi: <a href=\"https://doi.org/10.1108/JRF-03-2023-0075\">https://doi.org/10.1108/JRF-03-2023-0075</a>.","chicago":"Herwald, Sarah, Simone Voigt, and André Uhde. “The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe.” <i>Journal of Risk Finance</i> 25, no. 3 (2024): 510–36. <a href=\"https://doi.org/10.1108/JRF-03-2023-0075\">https://doi.org/10.1108/JRF-03-2023-0075</a>.","short":"S. Herwald, S. Voigt, A. Uhde, Journal of Risk Finance 25 (2024) 510–536."}},{"citation":{"ama":"Schulz P. Technische und ökonomische Implikationen des Einsatzes kunststoffbasierter additiver Fertigungsverfahren in der Produktion. In: Betz S, ed. <i>Produktion, Logistik und Controlling im Zeitalter der Digitalisierung</i>. Dr. Kovac; 2024:49.","bibtex":"@inbook{Schulz_2024, place={Hamburg}, title={Technische und ökonomische Implikationen des Einsatzes kunststoffbasierter additiver Fertigungsverfahren in der Produktion}, booktitle={Produktion, Logistik und Controlling im Zeitalter der Digitalisierung}, publisher={Dr. Kovac}, author={Schulz, Pascal}, editor={Betz, Stefan}, year={2024}, pages={49} }","mla":"Schulz, Pascal. “Technische und ökonomische Implikationen des Einsatzes kunststoffbasierter additiver Fertigungsverfahren in der Produktion.” <i>Produktion, Logistik und Controlling im Zeitalter der Digitalisierung</i>, edited by Stefan Betz, Dr. Kovac, 2024, p. 49.","short":"P. Schulz, in: S. Betz (Ed.), Produktion, Logistik und Controlling im Zeitalter der Digitalisierung, Dr. Kovac, Hamburg, 2024, p. 49.","chicago":"Schulz, Pascal. “Technische und ökonomische Implikationen des Einsatzes kunststoffbasierter additiver Fertigungsverfahren in der Produktion.” In <i>Produktion, Logistik und Controlling im Zeitalter der Digitalisierung</i>, edited by Stefan Betz, 49. Hamburg: Dr. Kovac, 2024.","apa":"Schulz, P. (2024). Technische und ökonomische Implikationen des Einsatzes kunststoffbasierter additiver Fertigungsverfahren in der Produktion. In S. Betz (Ed.), <i>Produktion, Logistik und Controlling im Zeitalter der Digitalisierung</i> (p. 49). Dr. Kovac.","ieee":"P. Schulz, “Technische und ökonomische Implikationen des Einsatzes kunststoffbasierter additiver Fertigungsverfahren in der Produktion,” in <i>Produktion, Logistik und Controlling im Zeitalter der Digitalisierung</i>, S. Betz, Ed. 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Entwicklung eins Tourenplanungsmodells zur Unterstützung der Wahl zwischen elektrisch und mit Diesel betriebenen LKW. In: Betz S, ed. <i>Produktion, Logistik und Controlling im Zeitalter der Digitalisierung</i>. Dr. Kovac; 2024:32.","ieee":"S. Betz, “Entwicklung eins Tourenplanungsmodells zur Unterstützung der Wahl zwischen elektrisch und mit Diesel betriebenen LKW,” in <i>Produktion, Logistik und Controlling im Zeitalter der Digitalisierung</i>, S. Betz, Ed. Hamburg: Dr. Kovac, 2024, p. 32.","apa":"Betz, S. (2024). Entwicklung eins Tourenplanungsmodells zur Unterstützung der Wahl zwischen elektrisch und mit Diesel betriebenen LKW. In S. Betz (Ed.), <i>Produktion, Logistik und Controlling im Zeitalter der Digitalisierung</i> (p. 32). Dr. Kovac.","short":"S. Betz, in: S. 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Dr. Kovac.","mla":"Koch, Christian. “Wandel im Controlling - Digitalisierung und ihre Auswirkungen auf den Personalbedarf.” <i>Produktion, Logistik und Controlling im Zeitalter der Digitalisierung</i>, edited by Stefan Betz, Dr. Kovac, 2024, p. 34."},"type":"book_chapter","department":[{"_id":"193"}],"date_created":"2024-09-04T08:38:45Z","place":"Hamburg"},{"user_id":"21811","editor":[{"full_name":"Betz, Stefan","first_name":"Stefan","last_name":"Betz"}],"page":"32","language":[{"iso":"ger"}],"_id":"56010","publisher":"Dr. Kovac","date_updated":"2024-09-04T08:56:52Z","publication_status":"published","year":"2024","status":"public","title":"Digitale Instrumente des Cost Engineering","publication_identifier":{"isbn":["978-3-339-13906-1"]},"author":[{"last_name":"Faupel","first_name":"Christian","full_name":"Faupel, Christian"}],"type":"book_chapter","department":[{"_id":"193"}],"place":"Hamburg","date_created":"2024-09-04T08:41:40Z","extern":"1","publication":"Produktion, Logistik und Controlling im Zeitalter der Digitalisierung","citation":{"mla":"Faupel, Christian. “Digitale Instrumente des Cost Engineering.” <i>Produktion, Logistik und Controlling im Zeitalter der Digitalisierung</i>, edited by Stefan Betz, Dr. Kovac, 2024, p. 32.","ama":"Faupel C. 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Birnbaum, J. H. Heckemeyer, A. Linau, and C. Sureth-Sloane, “Steuerwettbewerb als Chance,” <i>Schmalenbach IMPULSE</i>, vol. 3, pp. 1–17, 2024, doi: <a href=\"https://doi.org/10.54585/OAHI2295\">https://doi.org/10.54585/OAHI2295</a>.","apa":"Birnbaum, K., Heckemeyer, J. H., Linau, A., &#38; Sureth-Sloane, C. (2024). Steuerwettbewerb als Chance. <i>Schmalenbach IMPULSE</i>, <i>3</i>, 1–17. <a href=\"https://doi.org/10.54585/OAHI2295\">https://doi.org/10.54585/OAHI2295</a>","short":"K. Birnbaum, J.H. Heckemeyer, A. Linau, C. Sureth-Sloane, Schmalenbach IMPULSE 3 (2024) 1–17.","chicago":"Birnbaum, Kirsten, Jost H. Heckemeyer, Annette Linau, and Caren Sureth-Sloane. “Steuerwettbewerb als Chance.” <i>Schmalenbach IMPULSE</i> 3 (2024): 1–17. <a href=\"https://doi.org/10.54585/OAHI2295\">https://doi.org/10.54585/OAHI2295</a>.","mla":"Birnbaum, Kirsten, et al. “Steuerwettbewerb als Chance.” <i>Schmalenbach IMPULSE</i>, vol. 3, 2024, pp. 1–17, doi:<a href=\"https://doi.org/10.54585/OAHI2295\">https://doi.org/10.54585/OAHI2295</a>.","bibtex":"@article{Birnbaum_Heckemeyer_Linau_Sureth-Sloane_2024, title={Steuerwettbewerb als Chance}, volume={3}, DOI={<a href=\"https://doi.org/10.54585/OAHI2295\">https://doi.org/10.54585/OAHI2295</a>}, journal={Schmalenbach IMPULSE}, author={Birnbaum, Kirsten and Heckemeyer, Jost H. and Linau, Annette and Sureth-Sloane, Caren}, year={2024}, pages={1–17} }","ama":"Birnbaum K, Heckemeyer JH, Linau A, Sureth-Sloane C. Steuerwettbewerb als Chance. <i>Schmalenbach IMPULSE</i>. 2024;3:1-17. doi:<a href=\"https://doi.org/10.54585/OAHI2295\">https://doi.org/10.54585/OAHI2295</a>"},"publication":"Schmalenbach IMPULSE","department":[{"_id":"187"}],"oa":"1","type":"journal_article","date_created":"2024-10-17T07:08:29Z"},{"user_id":"68607","doi":"https://dx.doi.org/10.2139/ssrn.4934559","_id":"56814","language":[{"iso":"eng"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 152","main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=4934559"}],"date_updated":"2024-10-30T07:23:18Z","author":[{"id":"44288","first_name":"Adrian","last_name":"Schipp","full_name":"Schipp, Adrian"}],"title":"Too Complex to Cooperate? 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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. "}],"citation":{"ieee":"A. Schipp, <i>Too Complex to Cooperate? Tax Complexity and Cooperative Compliance</i>. 2024.","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>","short":"A. Schipp, Too Complex to Cooperate? Tax Complexity and Cooperative Compliance, 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>.","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>.","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} }","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>"}},{"date_updated":"2024-10-30T07:27:50Z","status":"public","year":"2024","title":"The Downsides of Democracy? The Case of Tax Complexity","author":[{"last_name":"Giese","first_name":"Henning","full_name":"Giese, Henning","id":"92812"},{"full_name":"Schipp, Adrian","last_name":"Schipp","first_name":"Adrian","id":"44288"}],"user_id":"68607","doi":"https://dx.doi.org/10.2139/ssrn.4934571","main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=4934571"}],"_id":"56816","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 153","language":[{"iso":"eng"}],"abstract":[{"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.","lang":"eng"}],"citation":{"ieee":"H. Giese and A. Schipp, <i>The Downsides of Democracy? The Case of Tax Complexity</i>. 2024.","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>","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>.","short":"H. Giese, A. Schipp, The Downsides of Democracy? The Case of Tax Complexity, 2024.","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>.","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} }","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>"},"type":"working_paper","department":[{"_id":"187"}],"oa":"1","date_created":"2024-10-30T07:27:46Z"},{"date_updated":"2025-01-22T09:36:44Z","author":[{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901"},{"id":"92812","full_name":"Giese, Henning","first_name":"Henning","last_name":"Giese"}],"title":"Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie","status":"public","year":"2024","user_id":"68607","language":[{"iso":"ger"}],"_id":"56855","page":"1260-1264","citation":{"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.","short":"C. Sureth-Sloane, H. Giese, SWK Steuer- und WirtschaftsKartei (2024) 1260–1264.","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.","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.","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} }","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.","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."},"publication":"SWK Steuer- und WirtschaftsKartei","issue":"30","department":[{"_id":"187"}],"type":"journal_article","date_created":"2024-11-03T18:58:16Z"},{"user_id":"21222","doi":"10.2139/ssrn.4300919","_id":"35785","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 108","language":[{"iso":"eng"}],"main_file_link":[{"url":" https://doi.org/10.2139/ssrn.4300919","open_access":"1"}],"publication_status":"published","date_updated":"2025-06-04T08:20:01Z","author":[{"last_name":"Heinemann-Heile","first_name":"Vanessa","full_name":"Heinemann-Heile, Vanessa","id":"83380"},{"full_name":"Huber, Hans-Peter","first_name":"Hans-Peter","last_name":"Huber"},{"full_name":"Maiterth, Ralf","last_name":"Maiterth","first_name":"Ralf"},{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"year":"2024","title":"Firms' Tax Misperception","status":"public","department":[{"_id":"187"}],"oa":"1","type":"working_paper","date_created":"2023-01-10T10:49:31Z","citation":{"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} }","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>","ieee":"V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Firms’ Tax Misperception</i>. 2024.","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>","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>.","short":"V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Firms’ Tax Misperception, 2024."}}]