[{"language":[{"iso":"ger"}],"_id":"48414","department":[{"_id":"187"}],"user_id":"74000","status":"public","type":"report","title":"Umfrage: Tax Compliance und Verrechnungspreise","doi":"10.52569/hmje9021","main_file_link":[{"url":"https://www.accounting-for-transparency.de/publications/umfrage-tax-compliance-und-verrechnungspreise/","open_access":"1"}],"publisher":"TRR 266 Accounting for Transparency","date_updated":"2024-02-06T10:21:45Z","oa":"1","date_created":"2023-10-24T08:06:50Z","author":[{"last_name":"Greil","full_name":"Greil, Stefan","first_name":"Stefan"},{"full_name":"Kaluza-Thiesen, Eleonore","last_name":"Kaluza-Thiesen","first_name":"Eleonore"},{"first_name":"Kim Alina","last_name":"Schulz","full_name":"Schulz, Kim Alina","id":"68607"},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"}],"year":"2023","citation":{"apa":"Greil, S., Kaluza-Thiesen, E., Schulz, K. A., &#38; Sureth-Sloane, C. (2023). <i>Umfrage: Tax Compliance und Verrechnungspreise</i>. TRR 266 Accounting for Transparency. <a href=\"https://doi.org/10.52569/hmje9021\">https://doi.org/10.52569/hmje9021</a>","short":"S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Umfrage: Tax Compliance und Verrechnungspreise, TRR 266 Accounting for Transparency, 2023.","bibtex":"@book{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2023, title={Umfrage: Tax Compliance und Verrechnungspreise}, DOI={<a href=\"https://doi.org/10.52569/hmje9021\">10.52569/hmje9021</a>}, publisher={TRR 266 Accounting for Transparency}, author={Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2023} }","mla":"Greil, Stefan, et al. <i>Umfrage: Tax Compliance und Verrechnungspreise</i>. TRR 266 Accounting for Transparency, 2023, doi:<a href=\"https://doi.org/10.52569/hmje9021\">10.52569/hmje9021</a>.","ama":"Greil S, Kaluza-Thiesen E, Schulz KA, Sureth-Sloane C. <i>Umfrage: Tax Compliance und Verrechnungspreise</i>. TRR 266 Accounting for Transparency; 2023. doi:<a href=\"https://doi.org/10.52569/hmje9021\">10.52569/hmje9021</a>","chicago":"Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane. <i>Umfrage: Tax Compliance und Verrechnungspreise</i>. TRR 266 Accounting for Transparency, 2023. <a href=\"https://doi.org/10.52569/hmje9021\">https://doi.org/10.52569/hmje9021</a>.","ieee":"S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, <i>Umfrage: Tax Compliance und Verrechnungspreise</i>. TRR 266 Accounting for Transparency, 2023."},"publication_status":"published"},{"issue":"1","year":"2023","page":"6-9","citation":{"ieee":"R. Unterstell, “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane,” <i>forschung - Das Magazin der Deutschen Forschungsgemeinschaft</i>, no. 1, pp. 6–9, 2023.","chicago":"Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” <i>forschung - Das Magazin der Deutschen Forschungsgemeinschaft</i>, no. 1 (2023): 6–9.","ama":"Unterstell R. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. <i>forschung - Das Magazin der Deutschen Forschungsgemeinschaft</i>. 2023;(1):6-9.","bibtex":"@article{Unterstell_2023, title={Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane}, number={1}, journal={forschung - Das Magazin der Deutschen Forschungsgemeinschaft}, publisher={DFG}, author={Unterstell, Rembert}, year={2023}, pages={6–9} }","short":"R. Unterstell, forschung - Das Magazin der Deutschen Forschungsgemeinschaft (2023) 6–9.","mla":"Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” <i>forschung - Das Magazin der Deutschen Forschungsgemeinschaft</i>, no. 1, DFG, 2023, pp. 6–9.","apa":"Unterstell, R. (2023). Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. <i>forschung - Das Magazin der Deutschen Forschungsgemeinschaft</i>, <i>1</i>, 6–9."},"publisher":"DFG","date_updated":"2024-02-27T11:37:53Z","date_created":"2023-07-13T11:36:48Z","author":[{"first_name":"Rembert","last_name":"Unterstell","full_name":"Unterstell, Rembert"}],"title":"Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane","main_file_link":[{"url":"https://wiwi.uni-paderborn.de/fileadmin-wiwi/dep2ls7/Publikationen_Download_s/for_01-23_RU_Interview_Sureth-Sloane_doppels__1_.pdf"}],"publication":"forschung - Das Magazin der Deutschen Forschungsgemeinschaft","type":"journal_article","status":"public","_id":"46043","department":[{"_id":"187"}],"user_id":"74000","language":[{"iso":"ger"}]},{"date_created":"2022-12-22T06:08:24Z","author":[{"full_name":"Herwald, Sarah","last_name":"Herwald","first_name":"Sarah"},{"first_name":"Simone","last_name":"Voigt","full_name":"Voigt, Simone"},{"id":"36049","full_name":"Uhde, André","orcid":"https://orcid.org/0000-0002-8058-8857","last_name":"Uhde","first_name":"André"}],"date_updated":"2024-04-17T13:35:00Z","title":"The conditional impact of market consolidation and market power on banking stability – Evidence from Europe","publication_status":"unpublished","citation":{"apa":"Herwald, S., Voigt, S., &#38; Uhde, A. (n.d.). <i>The conditional impact of market consolidation and market power on banking stability – Evidence from Europe</i>.","mla":"Herwald, Sarah, et al. <i>The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe</i>.","bibtex":"@book{Herwald_Voigt_Uhde, title={The conditional impact of market consolidation and market power on banking stability – Evidence from Europe}, author={Herwald, Sarah and Voigt, Simone and Uhde, André} }","short":"S. Herwald, S. Voigt, A. Uhde, The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe, n.d.","chicago":"Herwald, Sarah, Simone Voigt, and André Uhde. <i>The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe</i>, n.d.","ieee":"S. Herwald, S. Voigt, and A. Uhde, <i>The conditional impact of market consolidation and market power on banking stability – Evidence from Europe</i>. .","ama":"Herwald S, Voigt S, Uhde A. <i>The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe</i>."},"year":"2023","department":[{"_id":"186"},{"_id":"188"}],"user_id":"36049","_id":"34798","language":[{"iso":"eng"}],"type":"working_paper","status":"public"},{"keyword":["Economics and Econometrics","Business and International Management"],"language":[{"iso":"eng"}],"_id":"41192","user_id":"21222","department":[{"_id":"590"}],"abstract":[{"text":"<jats:title>Abstract</jats:title><jats:p>We examine distortions caused by tax base allocation systems–separate accounting (SA) or formula apportionment (FA)–with respect to the allocation of assets and workforce within multinational entities (MNEs). The effects of both systems are intensively debated by EU Member States as they are striving to implement a European tax system. Its introduction would lead to a switch from SA to FA. Moreover, Pillar One of the recent global tax reform includes a mix of both tax base allocation systems. We find that, against the claims of the EU, FA does not necessarily create lower distortions of the factor allocation. Decisive for that assessment is the level of profit shifting under SA. Our results indicate that, in tendency, the factor allocation is more severely distorted by FA when the profit shifting possibilities were rather low under SA. In contrast to former studies, we highlight the importance of analyzing the status quo under the recently applied system (SA) in order to be able to assess the consequences of a switch from SA to FA. Our results are interesting for policy-makers as they help anticipating reactions of MNEs to a change in the applied tax base allocation system and for companies as a basis for future tax planning.</jats:p>","lang":"eng"}],"status":"public","type":"journal_article","publication":"Journal of Business Economics","title":"Distortional effects of separate accounting and formula apportionment on factor allocation","doi":"10.1007/s11573-022-01133-5","date_updated":"2023-01-31T12:55:43Z","publisher":"Springer Science and Business Media LLC","date_created":"2023-01-31T12:55:05Z","author":[{"first_name":"Regina","last_name":"Ortmann","id":"10020","full_name":"Ortmann, Regina"},{"full_name":"Pummerer, Erich","last_name":"Pummerer","first_name":"Erich"}],"year":"2023","citation":{"apa":"Ortmann, R., &#38; Pummerer, E. (2023). Distortional effects of separate accounting and formula apportionment on factor allocation. <i>Journal of Business Economics</i>. <a href=\"https://doi.org/10.1007/s11573-022-01133-5\">https://doi.org/10.1007/s11573-022-01133-5</a>","bibtex":"@article{Ortmann_Pummerer_2023, title={Distortional effects of separate accounting and formula apportionment on factor allocation}, DOI={<a href=\"https://doi.org/10.1007/s11573-022-01133-5\">10.1007/s11573-022-01133-5</a>}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Ortmann, Regina and Pummerer, Erich}, year={2023} }","mla":"Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate Accounting and Formula Apportionment on Factor Allocation.” <i>Journal of Business Economics</i>, Springer Science and Business Media LLC, 2023, doi:<a href=\"https://doi.org/10.1007/s11573-022-01133-5\">10.1007/s11573-022-01133-5</a>.","short":"R. Ortmann, E. Pummerer, Journal of Business Economics (2023).","ama":"Ortmann R, Pummerer E. Distortional effects of separate accounting and formula apportionment on factor allocation. <i>Journal of Business Economics</i>. Published online 2023. doi:<a href=\"https://doi.org/10.1007/s11573-022-01133-5\">10.1007/s11573-022-01133-5</a>","ieee":"R. Ortmann and E. Pummerer, “Distortional effects of separate accounting and formula apportionment on factor allocation,” <i>Journal of Business Economics</i>, 2023, doi: <a href=\"https://doi.org/10.1007/s11573-022-01133-5\">10.1007/s11573-022-01133-5</a>.","chicago":"Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate Accounting and Formula Apportionment on Factor Allocation.” <i>Journal of Business Economics</i>, 2023. <a href=\"https://doi.org/10.1007/s11573-022-01133-5\">https://doi.org/10.1007/s11573-022-01133-5</a>."},"publication_status":"published","publication_identifier":{"issn":["0044-2372","1861-8928"]}},{"author":[{"full_name":"Greil, Stefan","last_name":"Greil","first_name":"Stefan"},{"first_name":"Michael","full_name":"Overesch, Michael","last_name":"Overesch"},{"first_name":"Anna","last_name":"Rohlfing-Bastian","full_name":"Rohlfing-Bastian, Anna"},{"full_name":"Schreiber, Ulrich","last_name":"Schreiber","first_name":"Ulrich"},{"orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530","first_name":"Caren"}],"date_created":"2023-02-28T10:34:17Z","volume":51,"date_updated":"2023-03-21T10:32:16Z","title":"Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing","issue":"4","publication_status":"published","quality_controlled":"1","citation":{"ieee":"S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane, “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing,” <i>Intertax</i>, vol. 51, no. 4, pp. 272–289, 2023.","chicago":"Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber, and Caren Sureth-Sloane. “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing.” <i>Intertax</i> 51, no. 4 (2023): 272–89.","ama":"Greil S, Overesch M, Rohlfing-Bastian A, Schreiber U, Sureth-Sloane C. Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. <i>Intertax</i>. 2023;51(4):272-289.","apa":"Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., &#38; Sureth-Sloane, C. (2023). Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. <i>Intertax</i>, <i>51</i>(4), 272–289.","short":"S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane, Intertax 51 (2023) 272–289.","bibtex":"@article{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2023, title={Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing}, volume={51}, number={4}, journal={Intertax}, author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}, year={2023}, pages={272–289} }","mla":"Greil, Stefan, et al. “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing.” <i>Intertax</i>, vol. 51, no. 4, 2023, pp. 272–89."},"intvolume":"        51","page":"272-289","year":"2023","user_id":"68544","department":[{"_id":"187"}],"_id":"42635","language":[{"iso":"eng"}],"type":"journal_article","publication":"Intertax","status":"public"},{"volume":100,"date_created":"2023-03-09T12:37:55Z","author":[{"last_name":"Fochmann","full_name":"Fochmann, Martin","first_name":"Martin"},{"full_name":"Heinemann-Heile, Vanessa","id":"83380","last_name":"Heinemann-Heile","first_name":"Vanessa"},{"last_name":"Huber","full_name":"Huber, Hans-Peter","first_name":"Hans-Peter"},{"first_name":"Ralf","last_name":"Maiterth","full_name":"Maiterth, Ralf"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren"}],"date_updated":"2023-07-13T11:15:41Z","title":"Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung","issue":"2","quality_controlled":"1","publication_status":"published","intvolume":"       100","page":"171-187","citation":{"bibtex":"@article{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2023, title={Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung}, volume={100}, number={2}, journal={Steuer und Wirtschaft}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, pages={171–187} }","short":"M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Steuer und Wirtschaft 100 (2023) 171–187.","mla":"Fochmann, Martin, et al. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” <i>Steuer und Wirtschaft</i>, vol. 100, no. 2, 2023, pp. 171–87.","apa":"Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2023). Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung. <i>Steuer und Wirtschaft</i>, <i>100</i>(2), 171–187.","ieee":"M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung,” <i>Steuer und Wirtschaft</i>, vol. 100, no. 2, pp. 171–187, 2023.","chicago":"Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” <i>Steuer und Wirtschaft</i> 100, no. 2 (2023): 171–87.","ama":"Fochmann M, Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung. <i>Steuer und Wirtschaft</i>. 2023;100(2):171-187."},"year":"2023","department":[{"_id":"187"}],"user_id":"68544","_id":"42897","language":[{"iso":"ger"}],"publication":"Steuer und Wirtschaft","type":"journal_article","status":"public"},{"_id":"46471","department":[{"_id":"187"}],"user_id":"68544","language":[{"iso":"eng"}],"publication":"german research – Magazine of the Deutsche Forschungsgemeinschaft","type":"journal_article","status":"public","date_updated":"2023-08-10T09:01:30Z","date_created":"2023-08-10T09:01:24Z","author":[{"last_name":"Unterstell","full_name":"Unterstell, Rembert","first_name":"Rembert"}],"title":"„Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane","main_file_link":[{"url":"https://www.dfg.de/download/pdf/dfg_im_profil/geschaeftsstelle/publikationen/forschung_magazin/2023/german_research_2023_01.pdf"}],"publication_status":"published","issue":"1","year":"2023","page":"8-11","citation":{"bibtex":"@article{Unterstell_2023, title={„Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane}, number={1}, journal={german research – Magazine of the Deutsche Forschungsgemeinschaft}, author={Unterstell, Rembert}, year={2023}, pages={8–11} }","mla":"Unterstell, Rembert. “„Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane.” <i>German Research – Magazine of the Deutsche Forschungsgemeinschaft</i>, no. 1, 2023, pp. 8–11.","short":"R. Unterstell, German Research – Magazine of the Deutsche Forschungsgemeinschaft (2023) 8–11.","apa":"Unterstell, R. (2023). „Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane. <i>German Research – Magazine of the Deutsche Forschungsgemeinschaft</i>, <i>1</i>, 8–11.","ama":"Unterstell R. „Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane. <i>german research – Magazine of the Deutsche Forschungsgemeinschaft</i>. 2023;(1):8-11.","chicago":"Unterstell, Rembert. “„Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane.” <i>German Research – Magazine of the Deutsche Forschungsgemeinschaft</i>, no. 1 (2023): 8–11.","ieee":"R. Unterstell, “„Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane,” <i>german research – Magazine of the Deutsche Forschungsgemeinschaft</i>, no. 1, pp. 8–11, 2023."}},{"_id":"37562","user_id":"74000","department":[{"_id":"187"}],"article_type":"original","language":[{"iso":"ger"}],"type":"journal_article","publication":"Perspektiven der Wirtschaftspolitik","abstract":[{"lang":"ger","text":"Der Verein für Socialpolitik hat zur Bearbeitung seines Schwerpunktthemas „Nachwuchs“ für die Dauer der Kalenderjahre 2021-2022 eine Arbeitsgruppe eingerichtet – im Folgenden: AG Nachwuchs –, deren Aufgabe das Vorlegen eines umfassenden Berichts zur Situation der VWL-Promovierenden und -PostDocs im DACH-Raum ist. Gestützt auf Datenerhebungen und strukturierte Interviews formuliert die AG Nachwuchs in diesem Bericht zwei Empfehlungen, jeweils eine für den Doc- und den PostDoc-Bereich.\r\n\r\nSie empfiehlt im PostDoc-Bereich, dass die Fakultäten bzw. verwandte VWL-Einrichtungen den Übergang zu Tenure-Track beschleunigen und ihn durch eine systematische Planung der Zahlenverhältnisse zwischen den Karrierestufen bei ihrem wissenschaftlichen Personal begleiten. Dadurch sollen bessere Karriereperspektiven erreicht werden. Sowohl die befragten Nachwuchskräfte als auch die befragten Professor:innen und Programmleitungen betonen die Thematik der Stellenperspektiven stark.\r\n\r\nIm Doc-Bereich dokumentieren die Erhebungsdaten eine überraschend geringe Zufriedenheit der VWL-Promovierenden mit der Betreuungssituation durch die Professorenschaft. Die AG Nachwuchs empfiehlt daher eine höhere Betreuungsdichte und eine stärkere Vernetzung von Promovierenden. Weitere Hilfestellungen für Promovierende können in Mehrfach- oder Teambetreuungen sowie in der Bereitstellung von Informationen über die Vielfalt möglicher Karrierewege bestehen."}],"status":"public","date_updated":"2025-02-04T08:29:13Z","date_created":"2023-01-19T11:17:13Z","author":[{"first_name":"Christian","full_name":"Bayer, Christian","last_name":"Bayer"},{"full_name":"Englmaier, Florian","last_name":"Englmaier","first_name":"Florian"},{"first_name":"Regina","full_name":"Riphahn, Regina","last_name":"Riphahn"},{"last_name":"Schmidt-Dengler","full_name":"Schmidt-Dengler, Philipp","first_name":"Philipp"},{"full_name":"Sondergeld, Virgina","last_name":"Sondergeld","first_name":"Virgina"},{"first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530"},{"first_name":"Jonas","last_name":"von Wangenheim","full_name":"von Wangenheim, Jonas"},{"first_name":"Georg","last_name":"Weizsäcker","full_name":"Weizsäcker, Georg"}],"volume":24,"title":"Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe 'Nachwuchs' im Verein für Socialpolitik","doi":"10.1515/pwp-2023-0002","publication_status":"published","issue":"1","year":"2023","citation":{"apa":"Bayer, C., Englmaier, F., Riphahn, R., Schmidt-Dengler, P., Sondergeld, V., Sureth-Sloane, C., von Wangenheim, J., &#38; Weizsäcker, G. (2023). Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein für Socialpolitik. <i>Perspektiven der Wirtschaftspolitik</i>, <i>24</i>(1), 63–84. <a href=\"https://doi.org/10.1515/pwp-2023-0002\">https://doi.org/10.1515/pwp-2023-0002</a>","mla":"Bayer, Christian, et al. “Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik.” <i>Perspektiven der Wirtschaftspolitik</i>, vol. 24, no. 1, 2023, pp. 63–84, doi:<a href=\"https://doi.org/10.1515/pwp-2023-0002\">10.1515/pwp-2023-0002</a>.","short":"C. Bayer, F. Englmaier, R. Riphahn, P. Schmidt-Dengler, V. Sondergeld, C. Sureth-Sloane, J. von Wangenheim, G. Weizsäcker, Perspektiven der Wirtschaftspolitik 24 (2023) 63–84.","bibtex":"@article{Bayer_Englmaier_Riphahn_Schmidt-Dengler_Sondergeld_Sureth-Sloane_von Wangenheim_Weizsäcker_2023, title={Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein für Socialpolitik}, volume={24}, DOI={<a href=\"https://doi.org/10.1515/pwp-2023-0002\">10.1515/pwp-2023-0002</a>}, number={1}, journal={Perspektiven der Wirtschaftspolitik}, author={Bayer, Christian and Englmaier, Florian and Riphahn, Regina and Schmidt-Dengler, Philipp and Sondergeld, Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas and Weizsäcker, Georg}, year={2023}, pages={63–84} }","ama":"Bayer C, Englmaier F, Riphahn R, et al. Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein für Socialpolitik. <i>Perspektiven der Wirtschaftspolitik</i>. 2023;24(1):63-84. doi:<a href=\"https://doi.org/10.1515/pwp-2023-0002\">10.1515/pwp-2023-0002</a>","chicago":"Bayer, Christian, Florian Englmaier, Regina Riphahn, Philipp Schmidt-Dengler, Virgina Sondergeld, Caren Sureth-Sloane, Jonas von Wangenheim, and Georg Weizsäcker. “Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik.” <i>Perspektiven der Wirtschaftspolitik</i> 24, no. 1 (2023): 63–84. <a href=\"https://doi.org/10.1515/pwp-2023-0002\">https://doi.org/10.1515/pwp-2023-0002</a>.","ieee":"C. Bayer <i>et al.</i>, “Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik,” <i>Perspektiven der Wirtschaftspolitik</i>, vol. 24, no. 1, pp. 63–84, 2023, doi: <a href=\"https://doi.org/10.1515/pwp-2023-0002\">10.1515/pwp-2023-0002</a>."},"intvolume":"        24","page":"63 - 84"},{"publication":"Schmalenbach IMPULSE","type":"journal_article","status":"public","_id":"49548","department":[{"_id":"187"}],"user_id":"74000","language":[{"iso":"ger"}],"issue":"2","year":"2023","page":"1 - 6","intvolume":"         3","citation":{"apa":"Maiterth, R., Sureth-Sloane, C., Dyck, D., &#38; Heinemann-Heile, V. (2023). GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls? <i>Schmalenbach IMPULSE</i>, <i>3</i>(2), 1–6. <a href=\"https://doi.org/10.54585/BCGK4022\">https://doi.org/10.54585/BCGK4022</a>","short":"R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, Schmalenbach IMPULSE 3 (2023) 1–6.","mla":"Maiterth, Ralf, et al. “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?” <i>Schmalenbach IMPULSE</i>, vol. 3, no. 2, 2023, pp. 1–6, doi:<a href=\"https://doi.org/10.54585/BCGK4022\">10.54585/BCGK4022</a>.","bibtex":"@article{Maiterth_Sureth-Sloane_Dyck_Heinemann-Heile_2023, title={GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?}, volume={3}, DOI={<a href=\"https://doi.org/10.54585/BCGK4022\">10.54585/BCGK4022</a>}, number={2}, journal={Schmalenbach IMPULSE}, author={Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}, year={2023}, pages={1–6} }","ama":"Maiterth R, Sureth-Sloane C, Dyck D, Heinemann-Heile V. GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls? <i>Schmalenbach IMPULSE</i>. 2023;3(2):1-6. doi:<a href=\"https://doi.org/10.54585/BCGK4022\">10.54585/BCGK4022</a>","chicago":"Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile. “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?” <i>Schmalenbach IMPULSE</i> 3, no. 2 (2023): 1–6. <a href=\"https://doi.org/10.54585/BCGK4022\">https://doi.org/10.54585/BCGK4022</a>.","ieee":"R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?,” <i>Schmalenbach IMPULSE</i>, vol. 3, no. 2, pp. 1–6, 2023, doi: <a href=\"https://doi.org/10.54585/BCGK4022\">10.54585/BCGK4022</a>."},"date_updated":"2025-02-04T08:30:02Z","oa":"1","volume":3,"date_created":"2023-12-07T13:57:00Z","author":[{"full_name":"Maiterth, Ralf","last_name":"Maiterth","first_name":"Ralf"},{"orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren"},{"last_name":"Dyck","id":"83379","full_name":"Dyck, Daniel","first_name":"Daniel"},{"first_name":"Vanessa","id":"83380","full_name":"Heinemann-Heile, Vanessa","last_name":"Heinemann-Heile"}],"title":"GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?","doi":"10.54585/BCGK4022","main_file_link":[{"open_access":"1","url":"10.54585/BCGK4022"}]},{"article_type":"original","user_id":"40298","department":[{"_id":"187"}],"_id":"29050","status":"public","type":"journal_article","main_file_link":[{"open_access":"1"}],"doi":"10.1080/00014788.2021.1958669","author":[{"first_name":"Vanessa","last_name":"Flagmeier","full_name":"Flagmeier, Vanessa"},{"first_name":"Jens","last_name":"Müller","id":"1245","full_name":"Müller, Jens"},{"first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530","full_name":"Sureth-Sloane, Caren"}],"volume":53,"date_updated":"2026-02-17T12:32:33Z","oa":"1","citation":{"chicago":"Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms Highlight Their Effective Tax Rate?” <i>Accounting and Business Research</i> 53, no. 1 (2023): 1–37. <a href=\"https://doi.org/10.1080/00014788.2021.1958669\">https://doi.org/10.1080/00014788.2021.1958669</a>.","ieee":"V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their Effective Tax Rate?,” <i>Accounting and Business Research</i>, vol. 53, no. 1, pp. 1–37, 2023, doi: <a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>.","ama":"Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective Tax Rate? <i>Accounting and Business Research</i>. 2023;53(1):1-37. doi:<a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>","apa":"Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2023). When Do Firms Highlight Their Effective Tax Rate? <i>Accounting and Business Research</i>, <i>53</i>(1), 1–37. <a href=\"https://doi.org/10.1080/00014788.2021.1958669\">https://doi.org/10.1080/00014788.2021.1958669</a>","bibtex":"@article{Flagmeier_Müller_Sureth-Sloane_2023, title={When Do Firms Highlight Their Effective Tax Rate?}, volume={53}, DOI={<a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>}, number={1}, journal={Accounting and Business Research}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2023}, pages={1–37} }","short":"V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research 53 (2023) 1–37.","mla":"Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?” <i>Accounting and Business Research</i>, vol. 53, no. 1, 2023, pp. 1–37, doi:<a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>."},"intvolume":"        53","page":"1-37","publication_status":"published","language":[{"iso":"eng"}],"abstract":[{"text":"This study examines GAAP effective tax rate (ETR) visibility as a distinct disclosure choice in firms’ financial statements. By applying a game-theory disclosure model for the voluntary disclosure strategies of firms, in a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders ‘favourable conditions’, for example, higher expected after-tax cash flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder-specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, and decreasing ETRs). Additional analyses reveal that this high visibility is characteristic of firm years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms does not seem to highlight favourable ETRs.","lang":"eng"}],"publication":"Accounting and Business Research","title":"When Do Firms Highlight Their Effective Tax Rate?","date_created":"2021-12-20T08:29:38Z","year":"2023","issue":"1","quality_controlled":"1"},{"author":[{"first_name":"Ralf","full_name":"Maiterth, Ralf","last_name":"Maiterth"},{"orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530","first_name":"Caren"},{"first_name":"Daniel","id":"83379","full_name":"Dyck, Daniel","last_name":"Dyck"},{"last_name":"Heinemann-Heile","id":"83380","full_name":"Heinemann-Heile, Vanessa","first_name":"Vanessa"}],"date_created":"2023-11-16T15:22:25Z","publisher":"TRR 266 Accounting for Transparency","oa":"1","date_updated":"2024-12-07T14:14:05Z","main_file_link":[{"url":"10.52569/DURP4114","open_access":"1"}],"doi":"10.52569/DURP4114","title":"GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023","citation":{"chicago":"Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile. <i>GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023</i>. TRR 266 Accounting for Transparency, 2023. <a href=\"https://doi.org/10.52569/DURP4114\">https://doi.org/10.52569/DURP4114</a>.","ieee":"R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, <i>GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023</i>. TRR 266 Accounting for Transparency, 2023.","ama":"Maiterth R, Sureth-Sloane C, Dyck D, Heinemann-Heile V. <i>GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023</i>. TRR 266 Accounting for Transparency; 2023. doi:<a href=\"https://doi.org/10.52569/DURP4114\">10.52569/DURP4114</a>","apa":"Maiterth, R., Sureth-Sloane, C., Dyck, D., &#38; Heinemann-Heile, V. (2023). <i>GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023</i>. TRR 266 Accounting for Transparency. <a href=\"https://doi.org/10.52569/DURP4114\">https://doi.org/10.52569/DURP4114</a>","mla":"Maiterth, Ralf, et al. <i>GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023</i>. TRR 266 Accounting for Transparency, 2023, doi:<a href=\"https://doi.org/10.52569/DURP4114\">10.52569/DURP4114</a>.","short":"R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023, TRR 266 Accounting for Transparency, 2023.","bibtex":"@book{Maiterth_Sureth-Sloane_Dyck_Heinemann-Heile_2023, title={GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023}, DOI={<a href=\"https://doi.org/10.52569/DURP4114\">10.52569/DURP4114</a>}, publisher={TRR 266 Accounting for Transparency}, author={Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}, year={2023} }"},"year":"2023","user_id":"530","department":[{"_id":"187"}],"_id":"48979","language":[{"iso":"ger"}],"type":"report","status":"public"},{"type":"working_paper","status":"public","_id":"49092","department":[{"_id":"187"}],"user_id":"530","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 135","language":[{"iso":"eng"}],"year":"2023","citation":{"ieee":"H. Amberger, F. Siahaan, and C. Sureth-Sloane, <i>The Cost of Tax Simplification: Evidence from Risk-taking in a Turnover-based Corporate Tax System</i>. 2023.","chicago":"Amberger, Harald, Fernando Siahaan, and Caren Sureth-Sloane. <i>The Cost of Tax Simplification: Evidence from Risk-Taking in a Turnover-Based Corporate Tax System</i>. TRR 266 Accounting for Transparency Working Paper Series No. 135, 2023. <a href=\"https://doi.org/10.2139/ssrn.4589055\">https://doi.org/10.2139/ssrn.4589055</a>.","ama":"Amberger H, Siahaan F, Sureth-Sloane C. <i>The Cost of Tax Simplification: Evidence from Risk-Taking in a Turnover-Based Corporate Tax System</i>.; 2023. doi:<a href=\"https://doi.org/10.2139/ssrn.4589055\">10.2139/ssrn.4589055</a>","bibtex":"@book{Amberger_Siahaan_Sureth-Sloane_2023, series={TRR 266 Accounting for Transparency Working Paper Series No. 135}, title={The Cost of Tax Simplification: Evidence from Risk-taking in a Turnover-based Corporate Tax System}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4589055\">10.2139/ssrn.4589055</a>}, author={Amberger, Harald and Siahaan, Fernando and Sureth-Sloane, Caren}, year={2023}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 135} }","short":"H. Amberger, F. Siahaan, C. Sureth-Sloane, The Cost of Tax Simplification: Evidence from Risk-Taking in a Turnover-Based Corporate Tax System, 2023.","mla":"Amberger, Harald, et al. <i>The Cost of Tax Simplification: Evidence from Risk-Taking in a Turnover-Based Corporate Tax System</i>. 2023, doi:<a href=\"https://doi.org/10.2139/ssrn.4589055\">10.2139/ssrn.4589055</a>.","apa":"Amberger, H., Siahaan, F., &#38; Sureth-Sloane, C. (2023). <i>The Cost of Tax Simplification: Evidence from Risk-taking in a Turnover-based Corporate Tax System</i>. <a href=\"https://doi.org/10.2139/ssrn.4589055\">https://doi.org/10.2139/ssrn.4589055</a>"},"date_updated":"2024-12-07T14:11:11Z","oa":"1","author":[{"full_name":"Amberger, Harald","last_name":"Amberger","first_name":"Harald"},{"first_name":"Fernando","last_name":"Siahaan","full_name":"Siahaan, Fernando"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530","first_name":"Caren"}],"date_created":"2023-11-21T12:20:38Z","title":"The Cost of Tax Simplification: Evidence from Risk-taking in a Turnover-based Corporate Tax System","doi":"10.2139/ssrn.4589055","main_file_link":[{"open_access":"1"}]},{"main_file_link":[{"open_access":"1","url":"10.52569/URLT9672"}],"doi":"10.52569/URLT9672","title":"Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk","author":[{"id":"83380","full_name":"Heinemann-Heile, Vanessa","last_name":"Heinemann-Heile","first_name":"Vanessa"},{"first_name":"Ralf ","full_name":"Maiterth, Ralf ","last_name":"Maiterth"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane"}],"date_created":"2023-11-28T12:34:59Z","date_updated":"2024-12-07T14:16:00Z","oa":"1","citation":{"ama":"Heinemann-Heile V, Maiterth R, Sureth-Sloane C. <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk</i>.; 2023. doi:<a href=\"https://doi.org/10.52569/URLT9672\">10.52569/URLT9672</a>","chicago":"Heinemann-Heile, Vanessa, Ralf  Maiterth, and Caren Sureth-Sloane. <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk</i>. TRR 266 Accounting for Transparency, 2023. <a href=\"https://doi.org/10.52569/URLT9672\">https://doi.org/10.52569/URLT9672</a>.","ieee":"V. Heinemann-Heile, R. Maiterth, and C. Sureth-Sloane, <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk</i>. 2023.","mla":"Heinemann-Heile, Vanessa, et al. <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk</i>. 2023, doi:<a href=\"https://doi.org/10.52569/URLT9672\">10.52569/URLT9672</a>.","bibtex":"@book{Heinemann-Heile_Maiterth_Sureth-Sloane_2023, series={TRR 266 Accounting for Transparency}, title={Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk}, DOI={<a href=\"https://doi.org/10.52569/URLT9672\">10.52569/URLT9672</a>}, author={Heinemann-Heile, Vanessa and Maiterth, Ralf  and Sureth-Sloane, Caren}, year={2023}, collection={TRR 266 Accounting for Transparency} }","short":"V. Heinemann-Heile, R. Maiterth, C. Sureth-Sloane, Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk, 2023.","apa":"Heinemann-Heile, V., Maiterth, R., &#38; Sureth-Sloane, C. (2023). <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk</i>. <a href=\"https://doi.org/10.52569/URLT9672\">https://doi.org/10.52569/URLT9672</a>"},"year":"2023","language":[{"iso":"ger"}],"user_id":"530","series_title":"TRR 266 Accounting for Transparency","department":[{"_id":"187"}],"_id":"49293","status":"public","type":"report"},{"type":"report","status":"public","_id":"49549","department":[{"_id":"187"}],"user_id":"530","language":[{"iso":"eng"}],"year":"2023","citation":{"apa":"Harst, S., Schanz, D., Siegel, F., &#38; Sureth-Sloane, C. (2023). <i>2022 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency. <a href=\"https://doi.org/10.52569/VKAO7696\">https://doi.org/10.52569/VKAO7696</a>","bibtex":"@book{Harst_Schanz_Siegel_Sureth-Sloane_2023, title={2022 Global MNC Tax Complexity Survey}, DOI={<a href=\"https://doi.org/10.52569/VKAO7696\">10.52569/VKAO7696</a>}, publisher={TRR 266 Accounting for Transparency}, author={Harst, Simon and Schanz, Deborah  and Siegel, Felix and Sureth-Sloane, Caren}, year={2023} }","mla":"Harst, Simon, et al. <i>2022 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2023, doi:<a href=\"https://doi.org/10.52569/VKAO7696\">10.52569/VKAO7696</a>.","short":"S. Harst, D. Schanz, F. Siegel, C. Sureth-Sloane, 2022 Global MNC Tax Complexity Survey, TRR 266 Accounting for Transparency, 2023.","ama":"Harst S, Schanz D, Siegel F, Sureth-Sloane C. <i>2022 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency; 2023. doi:<a href=\"https://doi.org/10.52569/VKAO7696\">10.52569/VKAO7696</a>","ieee":"S. Harst, D. Schanz, F. Siegel, and C. Sureth-Sloane, <i>2022 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2023.","chicago":"Harst, Simon, Deborah  Schanz, Felix Siegel, and Caren Sureth-Sloane. <i>2022 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2023. <a href=\"https://doi.org/10.52569/VKAO7696\">https://doi.org/10.52569/VKAO7696</a>."},"publisher":"TRR 266 Accounting for Transparency","date_updated":"2024-12-07T14:14:29Z","oa":"1","date_created":"2023-12-07T14:00:27Z","author":[{"full_name":"Harst, Simon","last_name":"Harst","first_name":"Simon"},{"full_name":"Schanz, Deborah ","last_name":"Schanz","first_name":"Deborah "},{"last_name":"Siegel","full_name":"Siegel, Felix","first_name":"Felix"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren"}],"title":"2022 Global MNC Tax Complexity Survey","doi":"10.52569/VKAO7696","main_file_link":[{"open_access":"1","url":"10.52569/VKAO7696"}]},{"title":"Do Corporate Taxes Affect Executive Compensation?","doi":"10.2308/TAR-2019-0567","date_updated":"2025-12-02T08:37:51Z","volume":98,"author":[{"last_name":"Bornemann","orcid":"0000-0003-4299-0551","full_name":"Bornemann, Tobias","id":"88419","first_name":"Tobias"},{"first_name":"Martin","full_name":"Jacob, Martin","last_name":"Jacob"},{"full_name":"Sailer, Mariana","last_name":"Sailer","first_name":"Mariana"}],"date_created":"2025-12-02T08:37:44Z","year":"2023","page":"31-58","intvolume":"        98","citation":{"ama":"Bornemann T, Jacob M, Sailer M. Do Corporate Taxes Affect Executive Compensation? <i>The Accounting Review</i>. 2023;98(2):31-58. doi:<a href=\"https://doi.org/10.2308/TAR-2019-0567\">10.2308/TAR-2019-0567</a>","chicago":"Bornemann, Tobias, Martin Jacob, and Mariana Sailer. “Do Corporate Taxes Affect Executive Compensation?” <i>The Accounting Review</i> 98, no. 2 (2023): 31–58. <a href=\"https://doi.org/10.2308/TAR-2019-0567\">https://doi.org/10.2308/TAR-2019-0567</a>.","ieee":"T. Bornemann, M. Jacob, and M. Sailer, “Do Corporate Taxes Affect Executive Compensation?,” <i>The Accounting Review</i>, vol. 98, no. 2, pp. 31–58, 2023, doi: <a href=\"https://doi.org/10.2308/TAR-2019-0567\">10.2308/TAR-2019-0567</a>.","mla":"Bornemann, Tobias, et al. “Do Corporate Taxes Affect Executive Compensation?” <i>The Accounting Review</i>, vol. 98, no. 2, 2023, pp. 31–58, doi:<a href=\"https://doi.org/10.2308/TAR-2019-0567\">10.2308/TAR-2019-0567</a>.","short":"T. Bornemann, M. Jacob, M. Sailer, The Accounting Review 98 (2023) 31–58.","bibtex":"@article{Bornemann_Jacob_Sailer_2023, title={Do Corporate Taxes Affect Executive Compensation?}, volume={98}, DOI={<a href=\"https://doi.org/10.2308/TAR-2019-0567\">10.2308/TAR-2019-0567</a>}, number={2}, journal={The Accounting Review}, author={Bornemann, Tobias and Jacob, Martin and Sailer, Mariana}, year={2023}, pages={31–58} }","apa":"Bornemann, T., Jacob, M., &#38; Sailer, M. (2023). Do Corporate Taxes Affect Executive Compensation? <i>The Accounting Review</i>, <i>98</i>(2), 31–58. <a href=\"https://doi.org/10.2308/TAR-2019-0567\">https://doi.org/10.2308/TAR-2019-0567</a>"},"quality_controlled":"1","issue":"2","language":[{"iso":"eng"}],"_id":"62735","department":[{"_id":"187"}],"user_id":"96670","status":"public","publication":"The Accounting Review","type":"journal_article"},{"author":[{"full_name":"Bornemann, Tobias","id":"88419","last_name":"Bornemann","orcid":"0000-0003-4299-0551","first_name":"Tobias"},{"last_name":"Baumüller","full_name":"Baumüller, Josef","first_name":"Josef"}],"date_created":"2025-12-02T08:44:57Z","volume":19,"date_updated":"2025-12-02T08:45:11Z","title":"Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung","issue":"5","citation":{"bibtex":"@article{Bornemann_Baumüller_2023, title={Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung}, volume={19}, number={5}, journal={Praxis der Internationalen Rechnungslegung}, author={Bornemann, Tobias and Baumüller, Josef}, year={2023}, pages={171–176} }","short":"T. Bornemann, J. Baumüller, Praxis Der Internationalen Rechnungslegung 19 (2023) 171–176.","mla":"Bornemann, Tobias, and Josef Baumüller. “Verschwiegenheitspflichten in Der GRI-Nachhaltigkeitsberichterstattung.” <i>Praxis Der Internationalen Rechnungslegung</i>, vol. 19, no. 5, 2023, pp. 171–76.","apa":"Bornemann, T., &#38; Baumüller, J. (2023). Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung. <i>Praxis Der Internationalen Rechnungslegung</i>, <i>19</i>(5), 171–176.","chicago":"Bornemann, Tobias, and Josef Baumüller. “Verschwiegenheitspflichten in Der GRI-Nachhaltigkeitsberichterstattung.” <i>Praxis Der Internationalen Rechnungslegung</i> 19, no. 5 (2023): 171–76.","ieee":"T. Bornemann and J. Baumüller, “Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung,” <i>Praxis der Internationalen Rechnungslegung</i>, vol. 19, no. 5, pp. 171–176, 2023.","ama":"Bornemann T, Baumüller J. Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung. <i>Praxis der Internationalen Rechnungslegung</i>. 2023;19(5):171-176."},"page":"171-176","intvolume":"        19","year":"2023","user_id":"96670","department":[{"_id":"187"}],"_id":"62736","language":[{"iso":"eng"}],"type":"journal_article","publication":"Praxis der Internationalen Rechnungslegung","status":"public"},{"language":[{"iso":"eng"}],"department":[{"_id":"187"}],"user_id":"96670","_id":"62734","status":"public","publication":"Journal of the American Taxation Association","type":"journal_article","doi":"10.2308/JATA-2021-013","title":"The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits","volume":45,"author":[{"last_name":"Bornemann","orcid":"0000-0003-4299-0551","id":"88419","full_name":"Bornemann, Tobias","first_name":"Tobias"},{"first_name":"Stacie","full_name":"Kelley, Stacie","last_name":"Kelley"},{"first_name":"Benjamin","full_name":"Osswald, Benjamin","last_name":"Osswald"}],"date_created":"2025-12-02T08:35:24Z","date_updated":"2025-12-02T09:21:07Z","intvolume":"        45","page":"1-28","citation":{"ama":"Bornemann T, Kelley S, Osswald B. The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits. <i>Journal of the American Taxation Association</i>. 2023;45(2):1-28. doi:<a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>","chicago":"Bornemann, Tobias, Stacie Kelley, and Benjamin Osswald. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” <i>Journal of the American Taxation Association</i> 45, no. 2 (2023): 1–28. <a href=\"https://doi.org/10.2308/JATA-2021-013\">https://doi.org/10.2308/JATA-2021-013</a>.","ieee":"T. Bornemann, S. Kelley, and B. Osswald, “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits,” <i>Journal of the American Taxation Association</i>, vol. 45, no. 2, pp. 1–28, 2023, doi: <a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>.","short":"T. Bornemann, S. Kelley, B. Osswald, Journal of the American Taxation Association 45 (2023) 1–28.","mla":"Bornemann, Tobias, et al. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” <i>Journal of the American Taxation Association</i>, vol. 45, no. 2, 2023, pp. 1–28, doi:<a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>.","bibtex":"@article{Bornemann_Kelley_Osswald_2023, title={The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits}, volume={45}, DOI={<a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>}, number={2}, journal={Journal of the American Taxation Association}, author={Bornemann, Tobias and Kelley, Stacie and Osswald, Benjamin}, year={2023}, pages={1–28} }","apa":"Bornemann, T., Kelley, S., &#38; Osswald, B. (2023). The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits. <i>Journal of the American Taxation Association</i>, <i>45</i>(2), 1–28. <a href=\"https://doi.org/10.2308/JATA-2021-013\">https://doi.org/10.2308/JATA-2021-013</a>"},"year":"2023","issue":"2","quality_controlled":"1"},{"type":"report","status":"public","_id":"49295","department":[{"_id":"187"}],"series_title":"TRR 266 Accounting for Transparency","user_id":"530","language":[{"iso":"ger"}],"year":"2023","citation":{"bibtex":"@book{Heinemann-Heile_Maiterth_Sureth-Sloane_2023, series={TRR 266 Accounting for Transparency}, title={Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie}, DOI={<a href=\"https://doi.org/doi.org/10.52569/JCNY6589\">doi.org/10.52569/JCNY6589</a>}, author={Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, collection={TRR 266 Accounting for Transparency} }","short":"V. Heinemann-Heile, R. Maiterth, C. Sureth-Sloane, Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie, 2023.","mla":"Heinemann-Heile, Vanessa, et al. <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie</i>. 2023, doi:<a href=\"https://doi.org/doi.org/10.52569/JCNY6589\">doi.org/10.52569/JCNY6589</a>.","apa":"Heinemann-Heile, V., Maiterth, R., &#38; Sureth-Sloane, C. (2023). <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie</i>. <a href=\"https://doi.org/doi.org/10.52569/JCNY6589\">https://doi.org/doi.org/10.52569/JCNY6589</a>","chicago":"Heinemann-Heile, Vanessa, Ralf Maiterth, and Caren Sureth-Sloane. <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie</i>. TRR 266 Accounting for Transparency, 2023. <a href=\"https://doi.org/doi.org/10.52569/JCNY6589\">https://doi.org/doi.org/10.52569/JCNY6589</a>.","ieee":"V. Heinemann-Heile, R. Maiterth, and C. Sureth-Sloane, <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie</i>. 2023.","ama":"Heinemann-Heile V, Maiterth R, Sureth-Sloane C. <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie</i>.; 2023. doi:<a href=\"https://doi.org/doi.org/10.52569/JCNY6589\">doi.org/10.52569/JCNY6589</a>"},"oa":"1","date_updated":"2026-01-10T10:08:50Z","date_created":"2023-11-28T12:36:09Z","author":[{"first_name":"Vanessa","full_name":"Heinemann-Heile, Vanessa","id":"83380","last_name":"Heinemann-Heile"},{"full_name":"Maiterth, Ralf","last_name":"Maiterth","first_name":"Ralf"},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"}],"title":"Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie","doi":"doi.org/10.52569/JCNY6589","main_file_link":[{"url":"doi.org/10.52569/JCNY6589","open_access":"1"}]},{"status":"public","publication":"Business Ethics, the Environment & Responsibility","type":"journal_article","article_type":"original","language":[{"iso":"eng"}],"_id":"25041","department":[{"_id":"186"},{"_id":"578"}],"user_id":"67265","year":"2022","page":"80-99","citation":{"bibtex":"@article{Pelster_Schaltegger_2022, title={The dark triad and corporate sustainability: An empirical analysis of personality traits of middle managers}, volume={31}, DOI={<a href=\"https://doi.org/10.1111/beer.12398\">10.1111/beer.12398</a>}, number={1}, journal={Business Ethics, the Environment &#38; Responsibility}, author={Pelster, Matthias and Schaltegger, Stefan}, year={2022}, pages={80–99} }","short":"M. Pelster, S. Schaltegger, Business Ethics, the Environment &#38; Responsibility 31 (2022) 80–99.","mla":"Pelster, Matthias, and Stefan Schaltegger. “The Dark Triad and Corporate Sustainability: An Empirical Analysis of Personality Traits of Middle Managers.” <i>Business Ethics, the Environment &#38; Responsibility</i>, vol. 31, no. 1, 2022, pp. 80–99, doi:<a href=\"https://doi.org/10.1111/beer.12398\">10.1111/beer.12398</a>.","apa":"Pelster, M., &#38; Schaltegger, S. (2022). The dark triad and corporate sustainability: An empirical analysis of personality traits of middle managers. <i>Business Ethics, the Environment &#38; Responsibility</i>, <i>31</i>(1), 80–99. <a href=\"https://doi.org/10.1111/beer.12398\">https://doi.org/10.1111/beer.12398</a>","ama":"Pelster M, Schaltegger S. The dark triad and corporate sustainability: An empirical analysis of personality traits of middle managers. <i>Business Ethics, the Environment &#38; Responsibility</i>. 2022;31(1):80-99. doi:<a href=\"https://doi.org/10.1111/beer.12398\">10.1111/beer.12398</a>","ieee":"M. Pelster and S. Schaltegger, “The dark triad and corporate sustainability: An empirical analysis of personality traits of middle managers,” <i>Business Ethics, the Environment &#38; Responsibility</i>, vol. 31, no. 1, pp. 80–99, 2022, doi: <a href=\"https://doi.org/10.1111/beer.12398\">10.1111/beer.12398</a>.","chicago":"Pelster, Matthias, and Stefan Schaltegger. “The Dark Triad and Corporate Sustainability: An Empirical Analysis of Personality Traits of Middle Managers.” <i>Business Ethics, the Environment &#38; Responsibility</i> 31, no. 1 (2022): 80–99. <a href=\"https://doi.org/10.1111/beer.12398\">https://doi.org/10.1111/beer.12398</a>."},"quality_controlled":"1","publication_status":"published","issue":"1","title":"The dark triad and corporate sustainability: An empirical analysis of personality traits of middle managers","doi":"10.1111/beer.12398","date_updated":"2022-01-06T06:56:44Z","volume":" 31","author":[{"first_name":"Matthias","id":"67265","full_name":"Pelster, Matthias","last_name":"Pelster","orcid":" https://orcid.org/0000-0001-5740-2420"},{"first_name":"Stefan","full_name":"Schaltegger, Stefan","last_name":"Schaltegger"}],"date_created":"2021-09-25T15:25:22Z"},{"year":"2022","citation":{"ama":"Wengerek ST, Hippert B, Uhde A. Risk allocation through securitization – Evidence from non-performing loans. <i>The Quarterly Review of Economics and Finance</i>. 2022;Vol. 86 (11):48-64. doi:<a href=\"https://doi.org/10.1016/j.qref.2022.06.005\">https://doi.org/10.1016/j.qref.2022.06.005</a>","ieee":"S. T. Wengerek, B. Hippert, and A. Uhde, “Risk allocation through securitization – Evidence from non-performing loans,” <i>The Quarterly Review of Economics and Finance</i>, vol. Vol. 86 (11), pp. 48–64, 2022, doi: <a href=\"https://doi.org/10.1016/j.qref.2022.06.005\">https://doi.org/10.1016/j.qref.2022.06.005</a>.","chicago":"Wengerek, Sascha Tobias, Benjamin Hippert, and André Uhde. “Risk Allocation through Securitization – Evidence from Non-Performing Loans.” <i>The Quarterly Review of Economics and Finance</i> Vol. 86 (11) (2022): 48–64. <a href=\"https://doi.org/10.1016/j.qref.2022.06.005\">https://doi.org/10.1016/j.qref.2022.06.005</a>.","bibtex":"@article{Wengerek_Hippert_Uhde_2022, title={Risk allocation through securitization – Evidence from non-performing loans}, volume={Vol. 86 (11)}, DOI={<a href=\"https://doi.org/10.1016/j.qref.2022.06.005\">https://doi.org/10.1016/j.qref.2022.06.005</a>}, journal={The Quarterly Review of Economics and Finance}, publisher={Elsevier}, author={Wengerek, Sascha Tobias and Hippert, Benjamin and Uhde, André}, year={2022}, pages={48–64} }","short":"S.T. Wengerek, B. Hippert, A. Uhde, The Quarterly Review of Economics and Finance Vol. 86 (11) (2022) 48–64.","mla":"Wengerek, Sascha Tobias, et al. “Risk Allocation through Securitization – Evidence from Non-Performing Loans.” <i>The Quarterly Review of Economics and Finance</i>, vol. Vol. 86 (11), Elsevier, 2022, pp. 48–64, doi:<a href=\"https://doi.org/10.1016/j.qref.2022.06.005\">https://doi.org/10.1016/j.qref.2022.06.005</a>.","apa":"Wengerek, S. T., Hippert, B., &#38; Uhde, A. (2022). Risk allocation through securitization – Evidence from non-performing loans. <i>The Quarterly Review of Economics and Finance</i>, <i>Vol. 86 (11)</i>, 48–64. <a href=\"https://doi.org/10.1016/j.qref.2022.06.005\">https://doi.org/10.1016/j.qref.2022.06.005</a>"},"jel":["G21","G28","G32"],"page":"48-64","publication_status":"published","title":"Risk allocation through securitization – Evidence from non-performing loans","doi":"https://doi.org/10.1016/j.qref.2022.06.005","publisher":"Elsevier","date_updated":"2022-12-23T11:27:53Z","author":[{"first_name":"Sascha Tobias","id":"48837","full_name":"Wengerek, Sascha Tobias","orcid":"0000-0002-7820-3903","last_name":"Wengerek"},{"first_name":"Benjamin","id":"48476","full_name":"Hippert, Benjamin","last_name":"Hippert"},{"first_name":"André","id":"36049","full_name":"Uhde, André","orcid":"https://orcid.org/0000-0002-8058-8857","last_name":"Uhde"}],"date_created":"2019-09-06T08:59:28Z","volume":"Vol. 86 (11)","abstract":[{"lang":"eng","text":"Employing a unique and hand-collected sample of 648 true sale loan securitization transactions issued by 57 stock-listed banks across the EU-12 plus Switzerland over the period from 1997 to 2010, this paper empirically analyzes the relationship between true sale loan securitization and the issuing banks’ non-performing loans to total assets ratios. Overall, we provide evidence for a negative impact of securitization on NPL exposures suggesting that banks predominantly used securitization as an instrument of credit risk transfer and diversification. In addition, the analysis at hand reveals a time-sensitive relationship between securitization and NPL exposures. While we observe an even stronger NPL-reducing effect through securitization during the non-crisis periods, the effect reverses during and after the global financial crisis suggesting that banks were forced to provide credit enhancement and employ securitization as a funding management tool. Along with the results from a variety of sensitivity analyses our study provides important implications for the recent debate on reducing NPL exposures of European banks by revitalizing the European securitization market."}],"status":"public","type":"journal_article","publication":"The Quarterly Review of Economics and Finance","article_type":"original","keyword":["European Banking","Non-performing Loans","Securitization"],"language":[{"iso":"eng"}],"_id":"13147","user_id":"36049","department":[{"_id":"186"},{"_id":"188"}]}]