---
_id: '23400'
abstract:
- lang: ger
text: Die Diskussion über die adäquate Besteuerung von „Reichen“ bzw. „Superreichen“
hat durch die Schulden, die im Zusammenhang mit der Coronakrise zu finanzieren
sind, neuen Schwung bekommen. Als ein Instrument der adäquaten „Reichenbesteuerung“
gilt eine jährliche Vermögensteuer. Den fiskalischen und verteilungspolitischen
Argumenten zugunsten einer Vermögensbesteuerung stehen negative ökonomische Wirkungen
entgegen. In diesem Beitrag soll zur Versachlichung der Debatte ein genauerer
Blick auf die zu erwartenden Belastungswirkungen einer Vermögensteuer geworfen
werden. Dabei wird deutlich, dass die (Wieder-)Einführung der Vermögensteuer nicht
nur ungelöste Probleme der Bewertung von Sachvermögen mit sich bringt, sondern
die Steuerbelastungswirkungen in der jetzigen Niedrigzinsphase zu erheblichen
Nebenwirkungen führen. Berücksichtigt man eine Inflationsrate von 2 %, liegt die
zur unternehmerischen Realkapitalerhaltung erforderliche Mindestrendite vor Steuern
selbst bei einer lediglich 1 %igen Vermögensteuer mit 5,63 % weit über der Inflationsrate.
Dies verdeutlicht, dass eine Vermögensteuer in Zeiten niedriger Renditen für Unternehmen
eine zukunftssichernde Eigenkapitalerhaltung oder gar -bildung und zugleich wichtige
Investitionen erheblich erschwert. Dies gilt auch für private Anlagen in Aktien
und Immobilien. Darüber hinaus ist die Vermögensteuer auch in Verlustperioden
zu bezahlen, so dass diese Steuer krisenverschärfend wirkt. Auch dies dürfte erhebliche
negative Investitionswirkungen nach sich ziehen. Zudem ist damit zu rechnen, dass
die Vermögensteuer zumindest in Teilen überwälzt wird, so dass letztlich auch
Verbraucher, Arbeitnehmer und Mieter diese tragen werden. Diese und weitere Nebenwirkungen
einer Vermögensteuer kommen in der Vermögensteuerdebatte oftmals zu kurz.
article_type: original
author:
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Maiterth R, Sureth-Sloane C. Wiedereinführung der Vermögensteuer – eine ökonomische
Analyse. Steuer und Wirtschaft. 2021;98(3):201-216.
apa: Maiterth, R., & Sureth-Sloane, C. (2021). Wiedereinführung der Vermögensteuer
– eine ökonomische Analyse. Steuer und Wirtschaft, 98(3), 201–216.
bibtex: '@article{Maiterth_Sureth-Sloane_2021, title={Wiedereinführung der Vermögensteuer
– eine ökonomische Analyse}, volume={98}, number={3}, journal={Steuer und Wirtschaft},
author={Maiterth, Ralf and Sureth-Sloane, Caren}, year={2021}, pages={201–216}
}'
chicago: 'Maiterth, Ralf, and Caren Sureth-Sloane. “Wiedereinführung der Vermögensteuer
– eine ökonomische Analyse.” Steuer und Wirtschaft 98, no. 3 (2021): 201–16.'
ieee: R. Maiterth and C. Sureth-Sloane, “Wiedereinführung der Vermögensteuer – eine
ökonomische Analyse,” Steuer und Wirtschaft, vol. 98, no. 3, pp. 201–216,
2021.
mla: Maiterth, Ralf, and Caren Sureth-Sloane. “Wiedereinführung der Vermögensteuer
– eine ökonomische Analyse.” Steuer und Wirtschaft, vol. 98, no. 3, 2021,
pp. 201–16.
short: R. Maiterth, C. Sureth-Sloane, Steuer und Wirtschaft 98 (2021) 201–216.
date_created: 2021-08-15T21:04:04Z
date_updated: 2022-01-06T06:55:52Z
department:
- _id: '187'
intvolume: ' 98'
issue: '3'
language:
- iso: ger
page: 201-216
publication: Steuer und Wirtschaft
publication_status: published
quality_controlled: '1'
status: public
title: Wiedereinführung der Vermögensteuer – eine ökonomische Analyse
type: journal_article
user_id: '68544'
volume: 98
year: '2021'
...
---
_id: '23524'
abstract:
- lang: eng
text: 'We experimentally consider a dynamic multi-period Cournot duopoly with a
simultaneous option to manage financial risk and a real option to delay supply.
The first option allows players to manage risk before uncertainty is realized,
while the second allows managing risk after realization. In our setting, firms
face a strategic dilemma: They must weigh the advantages of dealing with risk
exposure against the disadvantages of higher competition. In theory, firms make
strategic use of the hedging component, enhancing competition. Our experimental
results support this theory, suggesting that hedging increases competition and
negates duopoly profits even in a simultaneous setting.'
article_type: original
author:
- first_name: Caleb
full_name: Cox, Caleb
last_name: Cox
- first_name: Arzé
full_name: Karam, Arzé
last_name: Karam
- first_name: Matthias
full_name: Pelster, Matthias
id: '67265'
last_name: Pelster
orcid: ' https://orcid.org/0000-0001-5740-2420'
citation:
ama: Cox C, Karam A, Pelster M. Two-period duopolies with forward markets. Review
of Industrial Organization. 2021. doi:10.1007/s11151-021-09839-6
apa: Cox, C., Karam, A., & Pelster, M. (2021). Two-period duopolies with forward
markets. Review of Industrial Organization. https://doi.org/10.1007/s11151-021-09839-6
bibtex: '@article{Cox_Karam_Pelster_2021, title={Two-period duopolies with forward
markets}, DOI={10.1007/s11151-021-09839-6},
journal={Review of Industrial Organization}, author={Cox, Caleb and Karam, Arzé
and Pelster, Matthias}, year={2021} }'
chicago: Cox, Caleb, Arzé Karam, and Matthias Pelster. “Two-Period Duopolies with
Forward Markets.” Review of Industrial Organization, 2021. https://doi.org/10.1007/s11151-021-09839-6.
ieee: C. Cox, A. Karam, and M. Pelster, “Two-period duopolies with forward markets,”
Review of Industrial Organization, 2021.
mla: Cox, Caleb, et al. “Two-Period Duopolies with Forward Markets.” Review of
Industrial Organization, 2021, doi:10.1007/s11151-021-09839-6.
short: C. Cox, A. Karam, M. Pelster, Review of Industrial Organization (2021).
date_created: 2021-08-25T14:40:54Z
date_updated: 2022-01-06T06:55:56Z
department:
- _id: '186'
- _id: '578'
doi: 10.1007/s11151-021-09839-6
language:
- iso: eng
main_file_link:
- url: https://doi.org/10.1007/s11151-021-09839-6
publication: Review of Industrial Organization
publication_status: published
related_material:
link:
- relation: research_paper
url: https://doi.org/10.1007/s11151-021-09839-6
status: public
title: Two-period duopolies with forward markets
type: journal_article
user_id: '67265'
year: '2021'
...
---
_id: '22205'
abstract:
- lang: eng
text: In January 2021, the GameStop stock was the epicenter of the first case of
predatory trading initiated by retail investors. We use brokerage accounts to
study who participated in this GameStop frenzy and how they performed. We investigate
the extent to which investors’ personal and trading characteristics differ from
the general population of retail investors. GameStop traders had a history of
investing in speculative instruments, including stocks with lottery-like features.
They were also more likely to close their positions before the peak of the bubble.
At the onset of the frenzy, numerous retail investors also shorted GameStop. Overall,
our results indicate that the GameStop frenzy was not a pure digital protest against
Wall Street but speculative trading by a group of retail investors, in line with
their prior high-risk trading behavior.
article_number: '102140'
article_type: original
author:
- first_name: Tim
full_name: Hasso, Tim
last_name: Hasso
- first_name: Daniel
full_name: Müller, Daniel
id: '50569'
last_name: Müller
- first_name: Matthias
full_name: Pelster, Matthias
id: '67265'
last_name: Pelster
orcid: ' https://orcid.org/0000-0001-5740-2420'
- first_name: Sonja
full_name: Warkulat, Sonja
id: '67243'
last_name: Warkulat
citation:
ama: Hasso T, Müller D, Pelster M, Warkulat S. Who participated in the GameStop
frenzy? Evidence from brokerage accounts. Finance Research Letters. doi:10.1016/j.frl.2021.102140
apa: Hasso, T., Müller, D., Pelster, M., & Warkulat, S. (n.d.). Who participated
in the GameStop frenzy? Evidence from brokerage accounts. Finance Research
Letters. https://doi.org/10.1016/j.frl.2021.102140
bibtex: '@article{Hasso_Müller_Pelster_Warkulat, title={Who participated in the
GameStop frenzy? Evidence from brokerage accounts}, DOI={10.1016/j.frl.2021.102140},
number={102140}, journal={Finance Research Letters}, author={Hasso, Tim and Müller,
Daniel and Pelster, Matthias and Warkulat, Sonja} }'
chicago: Hasso, Tim, Daniel Müller, Matthias Pelster, and Sonja Warkulat. “Who Participated
in the GameStop Frenzy? Evidence from Brokerage Accounts.” Finance Research
Letters, n.d. https://doi.org/10.1016/j.frl.2021.102140.
ieee: T. Hasso, D. Müller, M. Pelster, and S. Warkulat, “Who participated in the
GameStop frenzy? Evidence from brokerage accounts,” Finance Research Letters.
mla: Hasso, Tim, et al. “Who Participated in the GameStop Frenzy? Evidence from
Brokerage Accounts.” Finance Research Letters, 102140, doi:10.1016/j.frl.2021.102140.
short: T. Hasso, D. Müller, M. Pelster, S. Warkulat, Finance Research Letters (n.d.).
date_created: 2021-05-14T11:55:12Z
date_updated: 2022-01-06T06:55:29Z
department:
- _id: '186'
- _id: '578'
doi: 10.1016/j.frl.2021.102140
jel:
- G11
keyword:
- Predatory Trading
- Retail Investors
- Trading Behavior
language:
- iso: eng
main_file_link:
- url: https://doi.org/10.1016/j.frl.2021.102140
publication: Finance Research Letters
publication_status: accepted
quality_controlled: '1'
related_material:
link:
- relation: research_paper
url: https://doi.org/10.1016/j.frl.2021.102140
status: public
title: Who participated in the GameStop frenzy? Evidence from brokerage accounts
type: journal_article
user_id: '67265'
year: '2021'
...
---
_id: '22211'
author:
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
- first_name: Markus
full_name: Diller, Markus
last_name: Diller
citation:
ama: 'Lorenz J, Sureth-Sloane C, Diller M. Inconsistent Tax Transfer Prices:
Tax Filings, Audits, and Double Taxation.; 2021. doi:10.52569/acpj5634'
apa: 'Lorenz, J., Sureth-Sloane, C., & Diller, M. (2021). Inconsistent tax
transfer prices: tax filings, audits, and double taxation. https://doi.org/10.52569/acpj5634'
bibtex: '@book{Lorenz_Sureth-Sloane_Diller_2021, title={Inconsistent tax transfer
prices: tax filings, audits, and double taxation}, DOI={10.52569/acpj5634},
author={Lorenz, Johannes and Sureth-Sloane, Caren and Diller, Markus}, year={2021}
}'
chicago: 'Lorenz, Johannes, Caren Sureth-Sloane, and Markus Diller. Inconsistent
Tax Transfer Prices: Tax Filings, Audits, and Double Taxation, 2021. https://doi.org/10.52569/acpj5634.'
ieee: 'J. Lorenz, C. Sureth-Sloane, and M. Diller, Inconsistent tax transfer
prices: tax filings, audits, and double taxation. 2021.'
mla: 'Lorenz, Johannes, et al. Inconsistent Tax Transfer Prices: Tax Filings,
Audits, and Double Taxation. 2021, doi:10.52569/acpj5634.'
short: 'J. Lorenz, C. Sureth-Sloane, M. Diller, Inconsistent Tax Transfer Prices:
Tax Filings, Audits, and Double Taxation, 2021.'
date_created: 2021-05-18T06:22:32Z
date_updated: 2022-01-06T06:55:29Z
department:
- _id: '187'
doi: 10.52569/acpj5634
language:
- iso: eng
publication_status: published
status: public
title: 'Inconsistent tax transfer prices: tax filings, audits, and double taxation'
type: report
user_id: '68751'
year: '2021'
...
---
_id: '22221'
author:
- first_name: Maximilian
full_name: Blankenfeldt, Maximilian
last_name: Blankenfeldt
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Arndt
full_name: Weinrich, Arndt
id: '72091'
last_name: Weinrich
orcid: 0000-0002-3983-0269
citation:
ama: 'Blankenfeldt M, Müller J, Weinrich A. Forschung und Entwicklung: Kriterien
für die Aktivierung in der Unternehmenspraxis. In: Vögele A, ed. Intangibles
- Immaterielle Werte. 2nd ed. C.H.Beck; 2021.'
apa: 'Blankenfeldt, M., Müller, J., & Weinrich, A. (2021). Forschung und Entwicklung:
Kriterien für die Aktivierung in der Unternehmenspraxis. In A. Vögele (Ed.), Intangibles
- Immaterielle Werte (2nd ed.). C.H.Beck.'
bibtex: '@inbook{Blankenfeldt_Müller_Weinrich_2021, place={München}, edition={2},
title={Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis},
booktitle={Intangibles - Immaterielle Werte}, publisher={C.H.Beck}, author={Blankenfeldt,
Maximilian and Müller, Jens and Weinrich, Arndt}, editor={Vögele, Alexander},
year={2021} }'
chicago: 'Blankenfeldt, Maximilian, Jens Müller, and Arndt Weinrich. “Forschung
und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis.” In
Intangibles - Immaterielle Werte, edited by Alexander Vögele, 2nd ed. München:
C.H.Beck, 2021.'
ieee: 'M. Blankenfeldt, J. Müller, and A. Weinrich, “Forschung und Entwicklung:
Kriterien für die Aktivierung in der Unternehmenspraxis,” in Intangibles -
Immaterielle Werte, 2nd ed., A. Vögele, Ed. München: C.H.Beck, 2021.'
mla: 'Blankenfeldt, Maximilian, et al. “Forschung und Entwicklung: Kriterien für
die Aktivierung in der Unternehmenspraxis.” Intangibles - Immaterielle Werte,
edited by Alexander Vögele, 2nd ed., C.H.Beck, 2021.'
short: 'M. Blankenfeldt, J. Müller, A. Weinrich, in: A. Vögele (Ed.), Intangibles
- Immaterielle Werte, 2nd ed., C.H.Beck, München, 2021.'
date_created: 2021-05-24T10:26:53Z
date_updated: 2022-01-06T06:55:29Z
department:
- _id: '186'
- _id: '189'
- _id: '635'
edition: '2'
editor:
- first_name: Alexander
full_name: Vögele, Alexander
last_name: Vögele
language:
- iso: ger
place: München
publication: Intangibles - Immaterielle Werte
publication_identifier:
isbn:
- 978-3-406-71601-0
publication_status: published
publisher: C.H.Beck
status: public
title: 'Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis'
type: book_chapter
user_id: '72091'
year: '2021'
...
---
_id: '22523'
abstract:
- lang: eng
text: The containment of COVID-19 critically hinges on individuals’ behavior. We
investigate how individuals react to variations in COVID-19 reporting. Using a
survey, we elicit individuals' perceived infection risk given various COVID-19
metrics (e.g., confirmed cases, reproduction rate, or case-fatality ratio). We
proxy individuals' risk perception with their willingness to pay for the participation
in everyday life and amusements events. We find that participants react to different
COVID-19 metrics with varying sensitivity. We observe a saturation of sensitivity
for several measures at critical limits used in the political discussion, making
our results highly relevant for policy makers in their efforts to direct individuals
to adhere to hygienic etiquette and social distancing guidelines.
article_type: original
author:
- first_name: Sonja
full_name: Warkulat, Sonja
id: '67243'
last_name: Warkulat
- first_name: Sebastian
full_name: Krull, Sebastian
id: '84497'
last_name: Krull
- first_name: Regina
full_name: Ortmann, Regina
id: '10020'
last_name: Ortmann
- first_name: Nina
full_name: Klocke, Nina
id: '51025'
last_name: Klocke
- first_name: Matthias
full_name: Pelster, Matthias
id: '67265'
last_name: Pelster
orcid: ' https://orcid.org/0000-0001-5740-2420'
citation:
ama: Warkulat S, Krull S, Ortmann R, Klocke N, Pelster M. COVID-19 reporting and
willingness to pay for leisure activities. Covid Economics. 2021;(83):183-205.
apa: Warkulat, S., Krull, S., Ortmann, R., Klocke, N., & Pelster, M. (2021).
COVID-19 reporting and willingness to pay for leisure activities. Covid Economics,
83, 183–205.
bibtex: '@article{Warkulat_Krull_Ortmann_Klocke_Pelster_2021, title={COVID-19 reporting
and willingness to pay for leisure activities}, number={83}, journal={Covid Economics},
publisher={CEPR Press}, author={Warkulat, Sonja and Krull, Sebastian and Ortmann,
Regina and Klocke, Nina and Pelster, Matthias}, year={2021}, pages={183–205} }'
chicago: 'Warkulat, Sonja, Sebastian Krull, Regina Ortmann, Nina Klocke, and Matthias
Pelster. “COVID-19 Reporting and Willingness to Pay for Leisure Activities.” Covid
Economics, no. 83 (2021): 183–205.'
ieee: S. Warkulat, S. Krull, R. Ortmann, N. Klocke, and M. Pelster, “COVID-19 reporting
and willingness to pay for leisure activities,” Covid Economics, no. 83,
pp. 183–205, 2021.
mla: Warkulat, Sonja, et al. “COVID-19 Reporting and Willingness to Pay for Leisure
Activities.” Covid Economics, no. 83, CEPR Press, 2021, pp. 183–205.
short: S. Warkulat, S. Krull, R. Ortmann, N. Klocke, M. Pelster, Covid Economics
(2021) 183–205.
date_created: 2021-07-02T09:30:36Z
date_updated: 2022-01-06T06:55:36Z
department:
- _id: '186'
- _id: '578'
funded_apc: '1'
issue: '83'
jel:
- I10
- I12
- I18
keyword:
- COVID-19 reporting
- willingness to pay
- willingness to accept
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://cepr.org/file/11142/download?token=wXdlx51o
oa: '1'
page: 183-205
publication: Covid Economics
publisher: CEPR Press
quality_controlled: '1'
status: public
title: COVID-19 reporting and willingness to pay for leisure activities
type: journal_article
user_id: '67265'
year: '2021'
...
---
_id: '22631'
author:
- first_name: Sebastian
full_name: Krull, Sebastian
id: '84497'
last_name: Krull
- first_name: David D.
full_name: Loschelder, David D.
last_name: Loschelder
- first_name: Lea
full_name: Boecker, Lea
last_name: Boecker
citation:
ama: Krull S, Loschelder DD, Boecker L. The Power and Peril of Precise vs. Round
Health Message Interventions to Increase Stair-Use. Frontiers in Psychology.
2021. doi:10.3389/fpsyg.2021.624198
apa: Krull, S., Loschelder, D. D., & Boecker, L. (2021). The Power and Peril
of Precise vs. Round Health Message Interventions to Increase Stair-Use. Frontiers
in Psychology. https://doi.org/10.3389/fpsyg.2021.624198
bibtex: '@article{Krull_Loschelder_Boecker_2021, title={The Power and Peril of Precise
vs. Round Health Message Interventions to Increase Stair-Use}, DOI={10.3389/fpsyg.2021.624198},
journal={Frontiers in Psychology}, author={Krull, Sebastian and Loschelder, David
D. and Boecker, Lea}, year={2021} }'
chicago: Krull, Sebastian, David D. Loschelder, and Lea Boecker. “The Power and
Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use.”
Frontiers in Psychology, 2021. https://doi.org/10.3389/fpsyg.2021.624198.
ieee: S. Krull, D. D. Loschelder, and L. Boecker, “The Power and Peril of Precise
vs. Round Health Message Interventions to Increase Stair-Use,” Frontiers in
Psychology, 2021.
mla: Krull, Sebastian, et al. “The Power and Peril of Precise vs. Round Health Message
Interventions to Increase Stair-Use.” Frontiers in Psychology, 2021, doi:10.3389/fpsyg.2021.624198.
short: S. Krull, D.D. Loschelder, L. Boecker, Frontiers in Psychology (2021).
date_created: 2021-07-08T09:53:33Z
date_updated: 2022-01-06T06:55:37Z
department:
- _id: '186'
doi: 10.3389/fpsyg.2021.624198
language:
- iso: eng
publication: Frontiers in Psychology
status: public
title: The Power and Peril of Precise vs. Round Health Message Interventions to Increase
Stair-Use
type: journal_article
user_id: '84497'
year: '2021'
...
---
_id: '5163'
abstract:
- lang: eng
text: "Employing a unique hand-collected sample of 956 credit risk securitization
transactions issued by 64 stock-listed\r\nEuropean banks across the EU-13 plus
Switzerland over the period from 1997 to 2010, this paper empirically analyzes\r\nthe
impact of securitization on the issuing banks’ effective tax rates. Our analysis
reveals that banks may reduce their\r\ntax expense through securitization via
a direct and indirect channel suggesting that tax avoidance may be a further\r\nmotive
for banks to engage in the securitization business. These baseline findings remain
robust under various\r\nrobustness checks, especially when implementing structural
equation models and controlling for a reverse causality\r\nbetween the banks’
tax burden and their incentive to securitize. Finally, various sensitivity analyses
provide further\r\nimportant results and implications for tax policies, banking
regulation and the ongoing process of revitalizing the\r\nEuropean securitization
market."
author:
- first_name: André
full_name: Uhde, André
id: '36049'
last_name: Uhde
orcid: https://orcid.org/0000-0002-8058-8857
citation:
ama: Uhde A. Tax avoidance through securitization. The Quarterly Review of Economics
and Finance. 2021;79:411-421. doi:10.1016/j.qref.2020.07.008
apa: Uhde, A. (2021). Tax avoidance through securitization. The Quarterly Review
of Economics and Finance, 79, 411–421. https://doi.org/10.1016/j.qref.2020.07.008
bibtex: '@article{Uhde_2021, title={Tax avoidance through securitization}, volume={79},
DOI={10.1016/j.qref.2020.07.008},
journal={The Quarterly Review of Economics and Finance}, author={Uhde, André},
year={2021}, pages={411–421} }'
chicago: 'Uhde, André. “Tax Avoidance through Securitization.” The Quarterly
Review of Economics and Finance 79 (2021): 411–21. https://doi.org/10.1016/j.qref.2020.07.008.'
ieee: A. Uhde, “Tax avoidance through securitization,” The Quarterly Review of
Economics and Finance, vol. 79, pp. 411–421, 2021.
mla: Uhde, André. “Tax Avoidance through Securitization.” The Quarterly Review
of Economics and Finance, vol. 79, 2021, pp. 411–21, doi:10.1016/j.qref.2020.07.008.
short: A. Uhde, The Quarterly Review of Economics and Finance 79 (2021) 411–421.
date_created: 2018-10-31T09:55:40Z
date_updated: 2022-01-06T07:01:40Z
department:
- _id: '186'
- _id: '188'
doi: 10.1016/j.qref.2020.07.008
intvolume: ' 79'
jel:
- G21
- G28
- H25
- H71
keyword:
- Securitization
- Credit risk transfer
- Effective tax rates
- European banking
language:
- iso: eng
page: 411-421
publication: The Quarterly Review of Economics and Finance
status: public
title: Tax avoidance through securitization
type: journal_article
user_id: '81176'
volume: 79
year: '2021'
...
---
_id: '22213'
author:
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Markus
full_name: Diller, Markus
last_name: Diller
citation:
ama: Lorenz J, Sureth-Sloane C, Diller M. Abweichende steuerliche Verrechnungspreise
in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen
Staaten. Executive Summary; 2021. doi:10.52569/eexu5414
apa: Lorenz, J., Sureth-Sloane, C., & Diller, M. (2021). Abweichende steuerliche
Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung
zwischen verschiedenen Staaten. Executive Summary. https://doi.org/10.52569/eexu5414
bibtex: '@book{Lorenz_Sureth-Sloane_Diller_2021, title={Abweichende steuerliche
Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung
zwischen verschiedenen Staaten}, DOI={10.52569/eexu5414},
publisher={Executive Summary}, author={Lorenz, Johannes and Sureth-Sloane, Caren
and Diller, Markus}, year={2021} }'
chicago: Lorenz, Johannes, Caren Sureth-Sloane, and Markus Diller. Abweichende
steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer
Betriebsprüfung zwischen verschiedenen Staaten. Executive Summary, 2021. https://doi.org/10.52569/eexu5414.
ieee: J. Lorenz, C. Sureth-Sloane, and M. Diller, Abweichende steuerliche Verrechnungspreise
in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen
Staaten. Executive Summary, 2021.
mla: Lorenz, Johannes, et al. Abweichende steuerliche Verrechnungspreise in der
Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen
Staaten. Executive Summary, 2021, doi:10.52569/eexu5414.
short: J. Lorenz, C. Sureth-Sloane, M. Diller, Abweichende steuerliche Verrechnungspreise
in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen
Staaten, Executive Summary, 2021.
date_created: 2021-05-18T06:28:19Z
date_updated: 2022-11-13T10:08:55Z
department:
- _id: '187'
doi: 10.52569/eexu5414
language:
- iso: ger
publication_status: published
publisher: Executive Summary
status: public
title: Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als
Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten
type: report
user_id: '530'
year: '2021'
...
---
_id: '21402'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Dirk
full_name: Simons, Dirk
last_name: Simons
citation:
ama: Sureth-Sloane C, Simons D. Wie kompliziert darf eine Regel sein? Frankfurter
Allgemeine Zeitung. 2021.
apa: Sureth-Sloane, C., & Simons, D. (2021). Wie kompliziert darf eine Regel
sein? Frankfurter Allgemeine Zeitung, Nr. 20.
bibtex: '@article{Sureth-Sloane_Simons_2021, title={Wie kompliziert darf eine Regel
sein?}, number={Nr. 20}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane,
Caren and Simons, Dirk}, year={2021} }'
chicago: Sureth-Sloane, Caren, and Dirk Simons. “Wie kompliziert darf eine Regel
sein?” Frankfurter Allgemeine Zeitung, 2021.
ieee: C. Sureth-Sloane and D. Simons, “Wie kompliziert darf eine Regel sein?,” Frankfurter
Allgemeine Zeitung, no. Nr. 20, 2021.
mla: Sureth-Sloane, Caren, and Dirk Simons. “Wie kompliziert darf eine Regel sein?”
Frankfurter Allgemeine Zeitung, no. Nr. 20, 2021.
short: C. Sureth-Sloane, D. Simons, Frankfurter Allgemeine Zeitung (2021).
date_created: 2021-03-09T07:46:18Z
date_updated: 2022-11-13T10:06:09Z
department:
- _id: '187'
issue: Nr. 20
language:
- iso: ger
main_file_link:
- url: https://zeitung.faz.net/faz/wirtschaft/2021-01-25/wie-kompliziert-darf-eine-regel-sein/562759.html
page: '16'
publication: Frankfurter Allgemeine Zeitung
publication_date: 2021-01-25
status: public
title: Wie kompliziert darf eine Regel sein?
type: newspaper_article
user_id: '530'
year: '2021'
...
---
_id: '24517'
author:
- first_name: Simon
full_name: Harst, Simon
last_name: Harst
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Felix
full_name: Siegel, Felix
last_name: Siegel
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Harst S, Schanz D, Siegel F, Sureth-Sloane C. 2020 Global MNC Tax Complexity
Survey. TRR 266 Accounting for Transparency; 2021. doi:10.52569/jtln9499
apa: Harst, S., Schanz, D., Siegel, F., & Sureth-Sloane, C. (2021). 2020
Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency. https://doi.org/10.52569/jtln9499
bibtex: '@book{Harst_Schanz_Siegel_Sureth-Sloane_2021, title={2020 Global MNC Tax
Complexity Survey}, DOI={10.52569/jtln9499},
publisher={TRR 266 Accounting for Transparency}, author={Harst, Simon and Schanz,
Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2021} }'
chicago: Harst, Simon, Deborah Schanz, Felix Siegel, and Caren Sureth-Sloane. 2020
Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2021.
https://doi.org/10.52569/jtln9499.
ieee: S. Harst, D. Schanz, F. Siegel, and C. Sureth-Sloane, 2020 Global MNC Tax
Complexity Survey. TRR 266 Accounting for Transparency, 2021.
mla: Harst, Simon, et al. 2020 Global MNC Tax Complexity Survey. TRR 266
Accounting for Transparency, 2021, doi:10.52569/jtln9499.
short: S. Harst, D. Schanz, F. Siegel, C. Sureth-Sloane, 2020 Global MNC Tax Complexity
Survey, TRR 266 Accounting for Transparency, 2021.
date_created: 2021-09-15T10:59:29Z
date_updated: 2022-11-13T10:12:13Z
department:
- _id: '187'
doi: 10.52569/jtln9499
language:
- iso: eng
publication_status: published
publisher: TRR 266 Accounting for Transparency
status: public
title: 2020 Global MNC Tax Complexity Survey
type: report
user_id: '530'
year: '2021'
...
---
_id: '29052'
author:
- first_name: Martin
full_name: Lagarden, Martin
last_name: Lagarden
- first_name: Ulrich
full_name: Schreiber, Ulrich
last_name: Schreiber
- first_name: Dirk
full_name: Simons, Dirk
last_name: Simons
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Lagarden M, Schreiber U, Simons D, Sureth-Sloane C. Wem nutzt Public Country-by-Country
Reporting? Schmalenbach IMPULSE; 2021.
apa: Lagarden, M., Schreiber, U., Simons, D., & Sureth-Sloane, C. (2021). Wem
nutzt Public Country-by-Country Reporting? Schmalenbach IMPULSE.
bibtex: '@book{Lagarden_Schreiber_Simons_Sureth-Sloane_2021, title={Wem nutzt Public
Country-by-Country Reporting?}, publisher={Schmalenbach IMPULSE}, author={Lagarden,
Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}, year={2021}
}'
chicago: Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane.
Wem nutzt Public Country-by-Country Reporting? Schmalenbach IMPULSE, 2021.
ieee: M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, Wem nutzt Public
Country-by-Country Reporting? Schmalenbach IMPULSE, 2021.
mla: Lagarden, Martin, et al. Wem nutzt Public Country-by-Country Reporting?
Schmalenbach IMPULSE, 2021.
short: M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, Wem nutzt Public
Country-by-Country Reporting?, Schmalenbach IMPULSE, 2021.
date_created: 2021-12-20T08:59:07Z
date_updated: 2022-11-13T10:14:08Z
department:
- _id: '187'
language:
- iso: ger
main_file_link:
- url: https://schmalenbach-impulse.de/wem-nutzt-public-country-by-country-reporting/
publication_status: published
publisher: Schmalenbach IMPULSE
status: public
title: Wem nutzt Public Country-by-Country Reporting?
type: misc
user_id: '530'
year: '2021'
...
---
_id: '29053'
author:
- first_name: Alexandra
full_name: Maßbaum, Alexandra
last_name: Maßbaum
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Maßbaum A, Sureth-Sloane C. Besteuerung und Rechtsformwahl, 8., aktualisierte
und erweiterte Auflage. Neue Wirtschafts-Briefe; 2021.
apa: Maßbaum, A., & Sureth-Sloane, C. (2021). Besteuerung und Rechtsformwahl,
8., aktualisierte und erweiterte Auflage. Neue Wirtschafts-Briefe.
bibtex: '@book{Maßbaum_Sureth-Sloane_2021, place={Herne}, title={Besteuerung und
Rechtsformwahl, 8., aktualisierte und erweiterte Auflage}, publisher={Neue Wirtschafts-Briefe},
author={Maßbaum, Alexandra and Sureth-Sloane, Caren}, year={2021} }'
chicago: 'Maßbaum, Alexandra, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl,
8., aktualisierte und erweiterte Auflage. Herne: Neue Wirtschafts-Briefe,
2021.'
ieee: 'A. Maßbaum and C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 8., aktualisierte
und erweiterte Auflage. Herne: Neue Wirtschafts-Briefe, 2021.'
mla: Maßbaum, Alexandra, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl,
8., aktualisierte und erweiterte Auflage. Neue Wirtschafts-Briefe, 2021.
short: A. Maßbaum, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 8., aktualisierte
und erweiterte Auflage, Neue Wirtschafts-Briefe, Herne, 2021.
date_created: 2021-12-20T09:10:02Z
date_updated: 2022-11-13T10:12:42Z
department:
- _id: '187'
language:
- iso: ger
place: Herne
publication_status: published
publisher: Neue Wirtschafts-Briefe
status: public
title: Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage
type: book
user_id: '530'
year: '2021'
...
---
_id: '29055'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Sureth-Sloane C. Zur Komplexität des Steuersystems. Süddeutsche Zeitung.
2021.
apa: Sureth-Sloane, C. (2021). Zur Komplexität des Steuersystems. Süddeutsche
Zeitung.
bibtex: '@article{Sureth-Sloane_2021, title={Zur Komplexität des Steuersystems},
journal={Süddeutsche Zeitung}, author={Sureth-Sloane, Caren}, year={2021} }'
chicago: Sureth-Sloane, Caren. “Zur Komplexität des Steuersystems.” Süddeutsche
Zeitung, 2021.
ieee: C. Sureth-Sloane, “Zur Komplexität des Steuersystems,” Süddeutsche Zeitung,
2021.
mla: Sureth-Sloane, Caren. “Zur Komplexität des Steuersystems.” Süddeutsche Zeitung,
2021.
short: C. Sureth-Sloane, Süddeutsche Zeitung (2021).
date_created: 2021-12-20T09:14:36Z
date_updated: 2022-11-13T10:11:39Z
department:
- _id: '187'
language:
- iso: ger
publication: Süddeutsche Zeitung
publication_date: '20210920'
publication_status: published
status: public
title: Zur Komplexität des Steuersystems
type: newspaper_article
user_id: '530'
year: '2021'
...
---
_id: '26775'
abstract:
- lang: eng
text: We study the relationship between risk managers' dark triad personality traits
(Machiavellianism, narcissism, and psychopathy) and their selective hedging activities.
Using a primary survey of 412 professional risk managers, we find that managers
with dark personality traits are more likely to engage in selective hedging than
those without. This effect is particularly pronounced for older, male, and less
experienced risk managers. The effect is also stronger in smaller firms, less
centralized risk management departments, and family-owned firms.
article_type: original
author:
- first_name: Matthias
full_name: Pelster, Matthias
id: '67265'
last_name: Pelster
orcid: ' https://orcid.org/0000-0001-5740-2420'
- first_name: Annette
full_name: Hofmann, Annette
last_name: Hofmann
- first_name: Nina
full_name: Klocke, Nina
id: '51025'
last_name: Klocke
- first_name: Sonja
full_name: Warkulat, Sonja
id: '67243'
last_name: Warkulat
citation:
ama: Pelster M, Hofmann A, Klocke N, Warkulat S. Dark Triad Personality Traits and
Selective Hedging. Journal of Business Ethics. doi:10.1007/s10551-021-04985-z
apa: Pelster, M., Hofmann, A., Klocke, N., & Warkulat, S. (n.d.). Dark Triad
Personality Traits and Selective Hedging. Journal of Business Ethics. https://doi.org/10.1007/s10551-021-04985-z
bibtex: '@article{Pelster_Hofmann_Klocke_Warkulat, title={Dark Triad Personality
Traits and Selective Hedging}, DOI={10.1007/s10551-021-04985-z},
journal={Journal of Business Ethics}, publisher={Springer}, author={Pelster, Matthias
and Hofmann, Annette and Klocke, Nina and Warkulat, Sonja} }'
chicago: Pelster, Matthias, Annette Hofmann, Nina Klocke, and Sonja Warkulat. “Dark
Triad Personality Traits and Selective Hedging.” Journal of Business Ethics,
n.d. https://doi.org/10.1007/s10551-021-04985-z.
ieee: 'M. Pelster, A. Hofmann, N. Klocke, and S. Warkulat, “Dark Triad Personality
Traits and Selective Hedging,” Journal of Business Ethics, doi: 10.1007/s10551-021-04985-z.'
mla: Pelster, Matthias, et al. “Dark Triad Personality Traits and Selective Hedging.”
Journal of Business Ethics, Springer, doi:10.1007/s10551-021-04985-z.
short: M. Pelster, A. Hofmann, N. Klocke, S. Warkulat, Journal of Business Ethics
(n.d.).
date_created: 2021-10-25T09:17:03Z
date_updated: 2022-05-20T10:16:58Z
department:
- _id: '186'
- _id: '578'
doi: 10.1007/s10551-021-04985-z
language:
- iso: eng
publication: Journal of Business Ethics
publication_status: accepted
publisher: Springer
quality_controlled: '1'
status: public
title: Dark Triad Personality Traits and Selective Hedging
type: journal_article
user_id: '67243'
year: '2021'
...
---
_id: '36060'
abstract:
- lang: eng
text: 'Merging a sample of 492 merger and acquisition (M&A) announcements from 284
acquiring firms across Europe and North America with data from 5-year single-name
credit default swaps (CDSs) written on stock-listed acquiring firms between 2005
and 2018, the paper at hand empirically analyzes the CDS investors’ risk perceptions
of M&A announcements using event study methodologies. As a baseline result, we
provide evidence for significantly positive cumulative average abnormal CDS spread
changes for both, European and North American acquirers suggesting that CDS investors
perceive an increase in the acquiring firms’ credit risk exposures due to M&A
announcements. Our baseline finding holds under several robustness checks, especially
when controlling for the robustness of the empirical design. Moreover, results
from a large variety of sensitivity analyses reveal a number of deal and firm
characteristics that may explain why CDS investors from our sample expect an increase
in the acquirers’ credit risk exposures due to forthcoming M&A transactions. '
author:
- first_name: Benjamin
full_name: Hippert, Benjamin
last_name: Hippert
- first_name: André
full_name: Uhde, André
id: '36049'
last_name: Uhde
citation:
ama: Hippert B, Uhde A. CDS Investors’ Risk Perceptions of M&A Announcements.
apa: Hippert, B., & Uhde, A. (n.d.). CDS Investors’ Risk Perceptions of M&A
Announcements.
bibtex: '@book{Hippert_Uhde, title={CDS Investors’ Risk Perceptions of M&A Announcements},
author={Hippert, Benjamin and Uhde, André} }'
chicago: Hippert, Benjamin, and André Uhde. CDS Investors’ Risk Perceptions of
M&A Announcements, n.d.
ieee: B. Hippert and A. Uhde, CDS Investors’ Risk Perceptions of M&A Announcements.
.
mla: Hippert, Benjamin, and André Uhde. CDS Investors’ Risk Perceptions of M&A
Announcements.
short: B. Hippert, A. Uhde, CDS Investors’ Risk Perceptions of M&A Announcements,
n.d.
date_created: 2023-01-11T11:31:54Z
date_updated: 2023-11-17T10:23:54Z
department:
- _id: '186'
- _id: '188'
jel:
- G14
- G34
keyword:
- credit default swaps
- risk perception of CDS investors
- mergers and acquisitions
- event study
language:
- iso: eng
publication_status: unpublished
status: public
title: CDS Investors’ Risk Perceptions of M&A Announcements
type: working_paper
user_id: '36049'
year: '2021'
...
---
_id: '36063'
abstract:
- lang: eng
text: "This paper empirically investigates determinants of the outstanding net notional
amount\r\nof credit default swaps (CDSs) contracts written on banks. We extend
and complement the\r\nprevious literature dealing with CDS trading by analyzing
a comprehensive set of CDS tradingspecific,\r\nbank-fundamental, macroeconomic
and bank-institutional determinants. We find that\r\nrisk hedging clearly dominates
an investor’s speculation and arbitrage motive, while the latter,\r\nhowever,
exhibits the strongest impact on the outstanding net notional amount of bank CDSs.\r\nFurthermore,
being classified as a G-SIB, being a constituent of the main CDS index and the\r\nequity
trading volume may significantly explain changes in the outstanding CDS net notional
on\r\nbanks. The analysis at hand provides important implications for both academics
and practitioners,\r\nsince understanding the trading motives of bank CDS investors
provides a deeper insight into the\r\nopaque CDS market. "
author:
- first_name: Benjamin
full_name: Hippert, Benjamin
last_name: Hippert
- first_name: André
full_name: Uhde, André
id: '36049'
last_name: Uhde
- first_name: Sascha Tobias
full_name: Wengerek, Sascha Tobias
last_name: Wengerek
citation:
ama: Hippert B, Uhde A, Wengerek ST. Determinants of CDS Trading on Major Banks.
apa: Hippert, B., Uhde, A., & Wengerek, S. T. (n.d.). Determinants of CDS
Trading on Major Banks.
bibtex: '@book{Hippert_Uhde_Wengerek, title={Determinants of CDS Trading on Major
Banks}, author={Hippert, Benjamin and Uhde, André and Wengerek, Sascha Tobias}
}'
chicago: Hippert, Benjamin, André Uhde, and Sascha Tobias Wengerek. Determinants
of CDS Trading on Major Banks, n.d.
ieee: B. Hippert, A. Uhde, and S. T. Wengerek, Determinants of CDS Trading on
Major Banks. .
mla: Hippert, Benjamin, et al. Determinants of CDS Trading on Major Banks.
short: B. Hippert, A. Uhde, S.T. Wengerek, Determinants of CDS Trading on Major
Banks, n.d.
date_created: 2023-01-11T11:34:17Z
date_updated: 2023-11-17T10:23:44Z
department:
- _id: '186'
- _id: '188'
jel:
- G10
- G12
- G21
keyword:
- banking
- outstanding CDS net notional
- determinants of bank CDS trading
language:
- iso: eng
publication_status: unpublished
status: public
title: Determinants of CDS Trading on Major Banks
type: working_paper
user_id: '36049'
year: '2021'
...
---
_id: '49876'
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
citation:
ama: Giese H. Tax Evasion Penalties and Aggressive Tax Avoidance.; 2021.
apa: Giese, H. (2021). Tax Evasion Penalties and Aggressive Tax Avoidance.
bibtex: '@book{Giese_2021, title={Tax Evasion Penalties and Aggressive Tax Avoidance},
author={Giese, Henning}, year={2021} }'
chicago: Giese, Henning. Tax Evasion Penalties and Aggressive Tax Avoidance,
2021.
ieee: H. Giese, Tax Evasion Penalties and Aggressive Tax Avoidance. 2021.
mla: Giese, Henning. Tax Evasion Penalties and Aggressive Tax Avoidance.
2021.
short: H. Giese, Tax Evasion Penalties and Aggressive Tax Avoidance, 2021.
date_created: 2023-12-19T13:24:58Z
date_updated: 2023-12-19T13:25:04Z
department:
- _id: '187'
language:
- iso: eng
status: public
title: Tax Evasion Penalties and Aggressive Tax Avoidance
type: working_paper
user_id: '74000'
year: '2021'
...
---
_id: '49870'
author:
- first_name: Benjamin
full_name: Graßl, Benjamin
last_name: Graßl
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
citation:
ama: Graßl B, Giese H. Überwälzung von Digitalsteuern. beck.digitax. 2021;(1):13-21.
apa: Graßl, B., & Giese, H. (2021). Überwälzung von Digitalsteuern. beck.digitax,
1, 13–21.
bibtex: '@article{Graßl_Giese_2021, title={Überwälzung von Digitalsteuern}, number={1},
journal={beck.digitax}, author={Graßl, Benjamin and Giese, Henning}, year={2021},
pages={13–21} }'
chicago: 'Graßl, Benjamin, and Henning Giese. “Überwälzung von Digitalsteuern.”
beck.digitax, no. 1 (2021): 13–21.'
ieee: B. Graßl and H. Giese, “Überwälzung von Digitalsteuern,” beck.digitax,
no. 1, pp. 13–21, 2021.
mla: Graßl, Benjamin, and Henning Giese. “Überwälzung von Digitalsteuern.” beck.digitax,
no. 1, 2021, pp. 13–21.
short: B. Graßl, H. Giese, beck.digitax (2021) 13–21.
date_created: 2023-12-19T13:17:26Z
date_updated: 2024-02-06T10:20:03Z
department:
- _id: '187'
issue: '1'
language:
- iso: ger
page: 13-21
publication: beck.digitax
status: public
title: Überwälzung von Digitalsteuern
type: journal_article
user_id: '74000'
year: '2021'
...
---
_id: '22923'
author:
- first_name: Martin
full_name: Fochmann, Martin
last_name: Fochmann
- first_name: Vanessa
full_name: Heile, Vanessa
id: '83380'
last_name: Heile
- first_name: Hans-Peter
full_name: Huber, Hans-Peter
last_name: Huber
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Fochmann M, Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Umfrage: Steuerliche
Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten.; 2021.
doi:10.52569/xgkv7897'
apa: 'Fochmann, M., Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane,
C. (2021). Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast
und Verwaltungskosten. https://doi.org/10.52569/xgkv7897'
bibtex: '@book{Fochmann_Heile_Huber_Maiterth_Sureth-Sloane_2021, series={TRR 266
Accounting for Transparency}, title={Umfrage: Steuerliche Belastung deutscher
Unternehmen – Steuerlast und Verwaltungskosten}, DOI={10.52569/xgkv7897},
author={Fochmann, Martin and Heile, Vanessa and Huber, Hans-Peter and Maiterth,
Ralf and Sureth-Sloane, Caren}, year={2021}, collection={TRR 266 Accounting for
Transparency} }'
chicago: 'Fochmann, Martin, Vanessa Heile, Hans-Peter Huber, Ralf Maiterth, and
Caren Sureth-Sloane. Umfrage: Steuerliche Belastung deutscher Unternehmen –
Steuerlast und Verwaltungskosten. TRR 266 Accounting for Transparency, 2021.
https://doi.org/10.52569/xgkv7897.'
ieee: 'M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Umfrage:
Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten.
2021.'
mla: 'Fochmann, Martin, et al. Umfrage: Steuerliche Belastung deutscher Unternehmen
– Steuerlast und Verwaltungskosten. 2021, doi:10.52569/xgkv7897.'
short: 'M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage:
Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten,
2021.'
date_created: 2021-08-02T12:37:50Z
date_updated: 2024-02-06T10:29:35Z
department:
- _id: '187'
doi: 10.52569/xgkv7897
language:
- iso: ger
publication_status: published
series_title: TRR 266 Accounting for Transparency
status: public
title: 'Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten'
type: report
user_id: '74000'
year: '2021'
...