---
_id: '29316'
abstract:
- lang: eng
  text: Employing a unique and hand-collected dataset of securitization transactions
    by European banks, this paper analyzes the relationship between true sale loan
    securitization and the issuing banks’ non-performing loans to total assets ratios
    (NPLRs). We provide evidence for an NPLR-reducing effect during the boom phase
    of securitizations suggesting that banks (partly) securitized NPLs as the most
    risky junior tranche. In contrast, we find the reverse effect during the crises
    period indicating that issuing banks demonstrated `skin in the game'. A variety
    of sensitivity analyses provides further important implications for the vital
    debate on reducing NPL exposures and regulating securitization markets.
author:
- first_name: Benjamin
  full_name: Hippert, Benjamin
  last_name: Hippert
- first_name: André
  full_name: Uhde, André
  id: '36049'
  last_name: Uhde
  orcid: https://orcid.org/0000-0002-8058-8857
- first_name: Sascha Tobias
  full_name: Wengerek, Sascha Tobias
  last_name: Wengerek
citation:
  ama: Hippert B, Uhde A, Wengerek ST. <i>Risk Allocation through Securitization -
    Evidence from Non-Performing Loans</i>.; 2021.
  apa: Hippert, B., Uhde, A., &#38; Wengerek, S. T. (2021). <i>Risk allocation through
    securitization - Evidence from non-performing loans</i>.
  bibtex: '@book{Hippert_Uhde_Wengerek_2021, title={Risk allocation through securitization
    - Evidence from non-performing loans}, author={Hippert, Benjamin and Uhde, André
    and Wengerek, Sascha Tobias}, year={2021} }'
  chicago: Hippert, Benjamin, André Uhde, and Sascha Tobias Wengerek. <i>Risk Allocation
    through Securitization - Evidence from Non-Performing Loans</i>, 2021.
  ieee: B. Hippert, A. Uhde, and S. T. Wengerek, <i>Risk allocation through securitization
    - Evidence from non-performing loans</i>. 2021.
  mla: Hippert, Benjamin, et al. <i>Risk Allocation through Securitization - Evidence
    from Non-Performing Loans</i>. 2021.
  short: B. Hippert, A. Uhde, S.T. Wengerek, Risk Allocation through Securitization
    - Evidence from Non-Performing Loans, 2021.
date_created: 2022-01-13T11:19:28Z
date_updated: 2024-04-17T13:36:05Z
department:
- _id: '186'
jel:
- G21
- G28
- G32
keyword:
- European Banking
- Non-performing Loans
- Risk Allocation
- Securitization
language:
- iso: eng
status: public
title: Risk allocation through securitization - Evidence from non-performing loans
type: working_paper
user_id: '36049'
year: '2021'
...
---
_id: '49277'
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. <i>Tax Burden
    on German Companies – Income Tax Burden and Administrative Costs</i>.; 2021. doi:<a
    href="https://doi.org/10.52569/NCAI8648">10.52569/NCAI8648</a>
  apa: Fochmann, M., Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C.
    (2021). <i>Tax Burden on German Companies – Income Tax Burden and Administrative
    Costs</i>. <a href="https://doi.org/10.52569/NCAI8648">https://doi.org/10.52569/NCAI8648</a>
  bibtex: '@book{Fochmann_Heile_Huber_Maiterth_Sureth-Sloane_2021, series={TRR 266
    Accounting for Transparency}, title={Tax Burden on German Companies – Income Tax
    Burden and Administrative Costs}, DOI={<a href="https://doi.org/10.52569/NCAI8648">10.52569/NCAI8648</a>},
    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. <i>Tax Burden on German Companies – Income Tax Burden and Administrative
    Costs</i>. TRR 266 Accounting for Transparency, 2021. <a href="https://doi.org/10.52569/NCAI8648">https://doi.org/10.52569/NCAI8648</a>.
  ieee: M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Tax
    Burden on German Companies – Income Tax Burden and Administrative Costs</i>. 2021.
  mla: Fochmann, Martin, et al. <i>Tax Burden on German Companies – Income Tax Burden
    and Administrative Costs</i>. 2021, doi:<a href="https://doi.org/10.52569/NCAI8648">10.52569/NCAI8648</a>.
  short: M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Burden
    on German Companies – Income Tax Burden and Administrative Costs, 2021.
date_created: 2023-11-28T12:19:31Z
date_updated: 2024-04-22T08:53:31Z
department:
- _id: '187'
doi: 10.52569/NCAI8648
language:
- iso: eng
series_title: TRR 266 Accounting for Transparency
status: public
title: Tax Burden on German Companies – Income Tax Burden and Administrative Costs
type: report
user_id: '74000'
year: '2021'
...
---
_id: '37396'
author:
- first_name: Moritz
  full_name: Fiedler, Moritz
  last_name: Fiedler
citation:
  ama: Fiedler M. <i>Development of a Strategic Controlling Concept</i>. Dr. Kovac;
    2021.
  apa: Fiedler, M. (2021). <i>Development of a Strategic Controlling Concept</i>.
    Dr. Kovac.
  bibtex: '@book{Fiedler_2021, place={Hamburg}, title={Development of a Strategic
    Controlling Concept}, publisher={Dr. Kovac}, author={Fiedler, Moritz}, year={2021}
    }'
  chicago: 'Fiedler, Moritz. <i>Development of a Strategic Controlling Concept</i>.
    Hamburg: Dr. Kovac, 2021.'
  ieee: 'M. Fiedler, <i>Development of a Strategic Controlling Concept</i>. Hamburg:
    Dr. Kovac, 2021.'
  mla: Fiedler, Moritz. <i>Development of a Strategic Controlling Concept</i>. Dr.
    Kovac, 2021.
  short: M. Fiedler, Development of a Strategic Controlling Concept, Dr. Kovac, Hamburg,
    2021.
date_created: 2023-01-18T13:16:31Z
date_updated: 2023-01-18T13:16:33Z
department:
- _id: '193'
language:
- iso: eng
place: Hamburg
publisher: Dr. Kovac
status: public
supervisor:
- first_name: Stefan
  full_name: Betz, Stefan
  last_name: Betz
title: Development of a Strategic Controlling Concept
type: dissertation
user_id: '52061'
year: '2021'
...
---
_id: '41197'
author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
- 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: 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: Ortmann R, Warkulat S, Krull S, Klocke N, Pelster M. <i>COVID-19 Reporting
    and Willingness to Pay for Leisure Activities</i>. Vol 83.; 2021.
  apa: Ortmann, R., Warkulat, S., Krull, S., Klocke, N., &#38; Pelster, M. (2021).
    <i>COVID-19 Reporting and Willingness to Pay for Leisure Activities</i> (Vol.
    83).
  bibtex: '@book{Ortmann_Warkulat_Krull_Klocke_Pelster_2021, series={Working Paper
    in Covid Economics: Vetted and REal-Time Papers}, title={COVID-19 Reporting and
    Willingness to Pay for Leisure Activities}, volume={83}, author={Ortmann, Regina
    and Warkulat, Sonja and Krull, Sebastian and Klocke, Nina and Pelster, Matthias},
    year={2021}, collection={Working Paper in Covid Economics: Vetted and REal-Time
    Papers} }'
  chicago: 'Ortmann, Regina, Sonja Warkulat, Sebastian Krull, Nina Klocke, and Matthias
    Pelster. <i>COVID-19 Reporting and Willingness to Pay for Leisure Activities</i>.
    Vol. 83. Working Paper in Covid Economics: Vetted and REal-Time Papers, 2021.'
  ieee: R. Ortmann, S. Warkulat, S. Krull, N. Klocke, and M. Pelster, <i>COVID-19
    Reporting and Willingness to Pay for Leisure Activities</i>, vol. 83. 2021.
  mla: Ortmann, Regina, et al. <i>COVID-19 Reporting and Willingness to Pay for Leisure
    Activities</i>. 2021.
  short: R. Ortmann, S. Warkulat, S. Krull, N. Klocke, M. Pelster, COVID-19 Reporting
    and Willingness to Pay for Leisure Activities, 2021.
date_created: 2023-01-31T13:05:49Z
date_updated: 2023-01-31T13:05:56Z
department:
- _id: '590'
intvolume: '        83'
language:
- iso: eng
series_title: 'Working Paper in Covid Economics: Vetted and REal-Time Papers'
status: public
title: COVID-19 Reporting and Willingness to Pay for Leisure Activities
type: working_paper
user_id: '21222'
volume: 83
year: '2021'
...
---
_id: '41184'
author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
- first_name: Dirk
  full_name: Simons, Dirk
  last_name: Simons
- first_name: Dennis
  full_name: Voeller, Dennis
  last_name: Voeller
citation:
  ama: Ortmann R, Simons D, Voeller D. <i>Real Effects of an International Tax Reform
    for MNEs</i>. Vol 64.; 2021.
  apa: Ortmann, R., Simons, D., &#38; Voeller, D. (2021). <i>Real effects of an international
    tax reform for MNEs</i> (Vol. 64).
  bibtex: '@book{Ortmann_Simons_Voeller_2021, series={TRR 266 Working Paper Series},
    title={Real effects of an international tax reform for MNEs}, volume={64}, author={Ortmann,
    Regina and Simons, Dirk and Voeller, Dennis}, year={2021}, collection={TRR 266
    Working Paper Series} }'
  chicago: Ortmann, Regina, Dirk Simons, and Dennis Voeller. <i>Real Effects of an
    International Tax Reform for MNEs</i>. Vol. 64. TRR 266 Working Paper Series,
    2021.
  ieee: R. Ortmann, D. Simons, and D. Voeller, <i>Real effects of an international
    tax reform for MNEs</i>, vol. 64. 2021.
  mla: Ortmann, Regina, et al. <i>Real Effects of an International Tax Reform for
    MNEs</i>. 2021.
  short: R. Ortmann, D. Simons, D. Voeller, Real Effects of an International Tax Reform
    for MNEs, 2021.
date_created: 2023-01-31T12:41:01Z
date_updated: 2023-01-31T13:44:56Z
department:
- _id: '590'
intvolume: '        64'
language:
- iso: eng
series_title: TRR 266 Working Paper Series
status: public
title: Real effects of an international tax reform for MNEs
type: working_paper
user_id: '21222'
volume: 64
year: '2021'
...
---
_id: '36077'
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  id: '22671'
  last_name: Hoppe
- first_name: Jens
  full_name: Müller, Jens
  id: '1245'
  last_name: Müller
- first_name: Katharina
  full_name: Wittek, Katharina
  id: '69169'
  last_name: Wittek
- first_name: Arndt
  full_name: Weinrich, Arndt
  id: '72091'
  last_name: Weinrich
  orcid: 0000-0002-3983-0269
citation:
  ama: Hoppe T, Müller J, Wittek K, Weinrich A. Eine ökonomische Einordnung des öffentlichen
    Country-by-Country Reporting in der EU. <i>iStR</i>. Published online 2021.
  apa: Hoppe, T., Müller, J., Wittek, K., &#38; Weinrich, A. (2021). Eine ökonomische
    Einordnung des öffentlichen Country-by-Country Reporting in der EU. <i>IStR</i>.
  bibtex: '@article{Hoppe_Müller_Wittek_Weinrich_2021, title={Eine ökonomische Einordnung
    des öffentlichen Country-by-Country Reporting in der EU}, journal={iStR}, author={Hoppe,
    Thomas and Müller, Jens and Wittek, Katharina and Weinrich, Arndt}, year={2021}
    }'
  chicago: Hoppe, Thomas, Jens Müller, Katharina Wittek, and Arndt Weinrich. “Eine
    Ökonomische Einordnung Des Öffentlichen Country-by-Country Reporting in Der EU.”
    <i>IStR</i>, 2021.
  ieee: T. Hoppe, J. Müller, K. Wittek, and A. Weinrich, “Eine ökonomische Einordnung
    des öffentlichen Country-by-Country Reporting in der EU,” <i>iStR</i>, 2021.
  mla: Hoppe, Thomas, et al. “Eine Ökonomische Einordnung Des Öffentlichen Country-by-Country
    Reporting in Der EU.” <i>IStR</i>, 2021.
  short: T. Hoppe, J. Müller, K. Wittek, A. Weinrich, IStR (2021).
date_created: 2023-01-11T12:07:19Z
date_updated: 2026-02-04T07:12:03Z
department:
- _id: '635'
- _id: '189'
language:
- iso: eng
publication: iStR
status: public
title: Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in
  der EU
type: journal_article
user_id: '83776'
year: '2021'
...
---
_id: '45855'
author:
- first_name: Stefan
  full_name: Asenkerschbaumer, Stefan
  last_name: Asenkerschbaumer
- first_name: Hans-Ulrich
  full_name: Buhl, Hans-Ulrich
  last_name: Buhl
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
- first_name: Barbara E.
  full_name: Weißenberger, Barbara E.
  last_name: Weißenberger
citation:
  ama: 'Asenkerschbaumer S, Buhl H-U, Sureth-Sloane C, Weißenberger BE. Georg Giersberg:
    die Stimme für die BWL. <i>Frankfurter Allgemeine Zeitung</i>. 2021.'
  apa: 'Asenkerschbaumer, S., Buhl, H.-U., Sureth-Sloane, C., &#38; Weißenberger,
    B. E. (2021). Georg Giersberg: die Stimme für die BWL. <i>Frankfurter Allgemeine
    Zeitung</i>, <i>101</i>.'
  bibtex: '@article{Asenkerschbaumer_Buhl_Sureth-Sloane_Weißenberger_2021, title={Georg
    Giersberg: die Stimme für die BWL}, number={101}, journal={Frankfurter Allgemeine
    Zeitung}, author={Asenkerschbaumer, Stefan and Buhl, Hans-Ulrich and Sureth-Sloane,
    Caren and Weißenberger, Barbara E.}, year={2021} }'
  chicago: 'Asenkerschbaumer, Stefan, Hans-Ulrich Buhl, Caren Sureth-Sloane, and Barbara
    E. Weißenberger. “Georg Giersberg: die Stimme für die BWL.” <i>Frankfurter Allgemeine
    Zeitung</i>, 2021.'
  ieee: 'S. Asenkerschbaumer, H.-U. Buhl, C. Sureth-Sloane, and B. E. Weißenberger,
    “Georg Giersberg: die Stimme für die BWL,” <i>Frankfurter Allgemeine Zeitung</i>,
    no. 101, 2021.'
  mla: 'Asenkerschbaumer, Stefan, et al. “Georg Giersberg: die Stimme für die BWL.”
    <i>Frankfurter Allgemeine Zeitung</i>, no. 101, 2021.'
  short: S. Asenkerschbaumer, H.-U. Buhl, C. Sureth-Sloane, B.E. Weißenberger, Frankfurter
    Allgemeine Zeitung (2021).
date_created: 2023-07-04T09:18:23Z
date_updated: 2026-02-23T16:30:04Z
department:
- _id: '187'
issue: '101'
language:
- iso: ger
page: '20'
publication: Frankfurter Allgemeine Zeitung
publication_date: 2021-03-31
status: public
title: 'Georg Giersberg: die Stimme für die BWL'
type: newspaper_article
user_id: '14972'
year: '2021'
...
---
_id: '21401'
author:
- first_name: Tobias
  full_name: Bornemann, Tobias
  id: '88419'
  last_name: Bornemann
  orcid: 0000-0003-4299-0551
- first_name: Adrian
  full_name: Schipp, Adrian
  id: '44288'
  last_name: Schipp
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Bornemann T, Schipp A, Sureth-Sloane C. Was treibt die Komplexität der Ertragsbesteuerung
    multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.
    <i>Deutsches Steuerrecht</i>. 2021;59(3):182-190.
  apa: Bornemann, T., Schipp, A., &#38; Sureth-Sloane, C. (2021). Was treibt die Komplexität
    der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung
    in der deutschen Finanzverwaltung. <i>Deutsches Steuerrecht</i>, <i>59</i>(3),
    182–190.
  bibtex: '@article{Bornemann_Schipp_Sureth-Sloane_2021, title={Was treibt die Komplexität
    der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung
    in der deutschen Finanzverwaltung}, volume={59}, number={3}, journal={Deutsches
    Steuerrecht}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane,
    Caren}, year={2021}, pages={182–190} }'
  chicago: 'Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. “Was treibt
    die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse
    einer Befragung in der deutschen Finanzverwaltung.” <i>Deutsches Steuerrecht</i>
    59, no. 3 (2021): 182–90.'
  ieee: T. Bornemann, A. Schipp, and C. Sureth-Sloane, “Was treibt die Komplexität
    der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung
    in der deutschen Finanzverwaltung,” <i>Deutsches Steuerrecht</i>, vol. 59, no.
    3, pp. 182–190, 2021.
  mla: Bornemann, Tobias, et al. “Was treibt die Komplexität der Ertragsbesteuerung
    multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.”
    <i>Deutsches Steuerrecht</i>, vol. 59, no. 3, 2021, pp. 182–90.
  short: T. Bornemann, A. Schipp, C. Sureth-Sloane, Deutsches Steuerrecht 59 (2021)
    182–190.
date_created: 2021-03-09T07:41:54Z
date_updated: 2025-12-02T08:41:50Z
department:
- _id: '187'
intvolume: '        59'
issue: '3'
language:
- iso: ger
page: 182-190
publication: Deutsches Steuerrecht
publication_status: published
status: public
title: Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen?
  – Ergebnisse einer Befragung in der deutschen Finanzverwaltung
type: journal_article
user_id: '96670'
volume: 59
year: '2021'
...
---
_id: '46051'
author:
- first_name: Stefan
  full_name: Asenkerschbaumer, Stefan
  last_name: Asenkerschbaumer
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: 'Asenkerschbaumer S, Sureth-Sloane C. Editorial: Schmalenbach IMPULSE: Will
    etwas in Bewegung setzen. <i>Schmalenbach IMPULSE</i>. 2021;1(1):1-2.'
  apa: 'Asenkerschbaumer, S., &#38; Sureth-Sloane, C. (2021). Editorial: Schmalenbach
    IMPULSE: Will etwas in Bewegung setzen. <i>Schmalenbach IMPULSE</i>, <i>1</i>(1),
    1–2.'
  bibtex: '@article{Asenkerschbaumer_Sureth-Sloane_2021, title={Editorial: Schmalenbach
    IMPULSE: Will etwas in Bewegung setzen}, volume={1}, number={1}, journal={Schmalenbach
    IMPULSE}, author={Asenkerschbaumer, Stefan and Sureth-Sloane, Caren}, year={2021},
    pages={1–2} }'
  chicago: 'Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Editorial: Schmalenbach
    IMPULSE: Will etwas in Bewegung setzen.” <i>Schmalenbach IMPULSE</i> 1, no. 1
    (2021): 1–2.'
  ieee: 'S. Asenkerschbaumer and C. Sureth-Sloane, “Editorial: Schmalenbach IMPULSE:
    Will etwas in Bewegung setzen,” <i>Schmalenbach IMPULSE</i>, vol. 1, no. 1, pp.
    1–2, 2021.'
  mla: 'Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Editorial: Schmalenbach
    IMPULSE: Will etwas in Bewegung setzen.” <i>Schmalenbach IMPULSE</i>, vol. 1,
    no. 1, 2021, pp. 1–2.'
  short: S. Asenkerschbaumer, C. Sureth-Sloane, Schmalenbach IMPULSE 1 (2021) 1–2.
date_created: 2023-07-13T12:18:03Z
date_updated: 2024-12-07T14:21:05Z
department:
- _id: '187'
intvolume: '         1'
issue: '1'
language:
- iso: ger
main_file_link:
- open_access: '1'
oa: '1'
page: 1-2
publication: Schmalenbach IMPULSE
status: public
title: 'Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen'
type: journal_article
user_id: '530'
volume: 1
year: '2021'
...
---
_id: '46049'
author:
- first_name: Daniel
  full_name: Dyck, Daniel
  id: '83379'
  last_name: Dyck
citation:
  ama: Dyck D. Der Einfluss der Besteuerung auf Managementanreize und die Nutzung
    von Bonusbanken. <i>Junior Management Science</i>. 2021;6(1):100-148.
  apa: Dyck, D. (2021). Der Einfluss der Besteuerung auf Managementanreize und die
    Nutzung von Bonusbanken. <i>Junior Management Science</i>, <i>6</i>(1), 100–148.
  bibtex: '@article{Dyck_2021, title={Der Einfluss der Besteuerung auf Managementanreize
    und die Nutzung von Bonusbanken}, volume={6}, number={1}, journal={Junior Management
    Science}, author={Dyck, Daniel}, year={2021}, pages={100–148} }'
  chicago: 'Dyck, Daniel. “Der Einfluss der Besteuerung auf Managementanreize und
    die Nutzung von Bonusbanken.” <i>Junior Management Science</i> 6, no. 1 (2021):
    100–148.'
  ieee: D. Dyck, “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung
    von Bonusbanken,” <i>Junior Management Science</i>, vol. 6, no. 1, pp. 100–148,
    2021.
  mla: Dyck, Daniel. “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung
    von Bonusbanken.” <i>Junior Management Science</i>, vol. 6, no. 1, 2021, pp. 100–48.
  short: D. Dyck, Junior Management Science 6 (2021) 100–148.
date_created: 2023-07-13T12:11:08Z
date_updated: 2026-04-09T07:24:43Z
department:
- _id: '187'
intvolume: '         6'
issue: '1'
language:
- iso: ger
page: 100-148
publication: Junior Management Science
quality_controlled: '1'
status: public
title: Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken
type: journal_article
user_id: '96670'
volume: 6
year: '2021'
...
---
_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
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Maiterth R, Sureth-Sloane C. Wiedereinführung der Vermögensteuer – eine ökonomische
    Analyse. <i>Steuer und Wirtschaft</i>. 2021;98(3):201-216.
  apa: Maiterth, R., &#38; Sureth-Sloane, C. (2021). Wiedereinführung der Vermögensteuer
    – eine ökonomische Analyse. <i>Steuer und Wirtschaft</i>, <i>98</i>(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.” <i>Steuer und Wirtschaft</i> 98, no. 3 (2021): 201–16.'
  ieee: R. Maiterth and C. Sureth-Sloane, “Wiedereinführung der Vermögensteuer – eine
    ökonomische Analyse,” <i>Steuer und Wirtschaft</i>, vol. 98, no. 3, pp. 201–216,
    2021.
  mla: Maiterth, Ralf, and Caren Sureth-Sloane. “Wiedereinführung der Vermögensteuer
    – eine ökonomische Analyse.” <i>Steuer und Wirtschaft</i>, 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: 2026-04-09T07:25:21Z
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: '96670'
volume: 98
year: '2021'
...
---
_id: '65864'
author:
- first_name: Joachim
  full_name: Gassen, Joachim
  last_name: Gassen
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
  orcid: 0009-0009-2545-5929
citation:
  ama: 'Gassen J, Kosi U. Bankruptcies: A victim of the corona crisis? TRR 266 Accounting
    for Transparency. <i>Bankruptcies: A victim of the corona crisis?</i>. 2021.'
  apa: 'Gassen, J., &#38; Kosi, U. (2021). Bankruptcies: A victim of the corona crisis?
    TRR 266 Accounting for Transparency. <i>Bankruptcies: A Victim of the Corona Crisis?</i>'
  bibtex: '@article{Gassen_Kosi_2021, title={Bankruptcies: A victim of the corona
    crisis? TRR 266 Accounting for Transparency.}, journal={Bankruptcies: A victim
    of the corona crisis?}, author={Gassen, Joachim and Kosi, Urska}, year={2021}
    }'
  chicago: 'Gassen, Joachim, and Urska Kosi. “Bankruptcies: A Victim of the Corona
    Crisis? TRR 266 Accounting for Transparency.” <i>Bankruptcies: A Victim of the
    Corona Crisis?</i>, 2021.'
  ieee: 'J. Gassen and U. Kosi, “Bankruptcies: A victim of the corona crisis? TRR
    266 Accounting for Transparency.,” <i>Bankruptcies: A victim of the corona crisis?</i>,
    2021.'
  mla: 'Gassen, Joachim, and Urska Kosi. “Bankruptcies: A Victim of the Corona Crisis?
    TRR 266 Accounting for Transparency.” <i>Bankruptcies: A Victim of the Corona
    Crisis?</i>, 2021.'
  short: 'J. Gassen, U. Kosi, Bankruptcies: A Victim of the Corona Crisis? (2021).'
date_created: 2026-06-15T08:41:10Z
date_updated: 2026-08-25T09:52:56Z
department:
- _id: '186'
- _id: '551'
- _id: '635'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.accounting-for-transparency.de/bankruptcies-a-victim-of-the-corona-crisis/
oa: '1'
publication: 'Bankruptcies: A victim of the corona crisis?'
publication_date: '2021'
publication_status: published
status: public
title: 'Bankruptcies: A victim of the corona crisis? TRR 266 Accounting for Transparency.'
type: newspaper_article
user_id: '15866'
year: '2021'
...
---
_id: '19895'
author:
- first_name: Sören
  full_name: Steiger, Sören
  last_name: Steiger
- first_name: Matthias
  full_name: Pelster, Matthias
  id: '67265'
  last_name: Pelster
  orcid: ' https://orcid.org/0000-0001-5740-2420'
citation:
  ama: Steiger S, Pelster M. Social interactions and asset pricing bubbles. <i>Journal
    of Economic Behavior &#38; Organization</i>. 2020;179:503-522. doi:<a href="https://doi.org/10.1016/j.jebo.2020.09.020">10.1016/j.jebo.2020.09.020</a>
  apa: Steiger, S., &#38; Pelster, M. (2020). Social interactions and asset pricing
    bubbles. <i>Journal of Economic Behavior &#38; Organization</i>, <i>179</i>, 503–522.
    <a href="https://doi.org/10.1016/j.jebo.2020.09.020">https://doi.org/10.1016/j.jebo.2020.09.020</a>
  bibtex: '@article{Steiger_Pelster_2020, title={Social interactions and asset pricing
    bubbles}, volume={179}, DOI={<a href="https://doi.org/10.1016/j.jebo.2020.09.020">10.1016/j.jebo.2020.09.020</a>},
    journal={Journal of Economic Behavior &#38; Organization}, author={Steiger, Sören
    and Pelster, Matthias}, year={2020}, pages={503–522} }'
  chicago: 'Steiger, Sören, and Matthias Pelster. “Social Interactions and Asset Pricing
    Bubbles.” <i>Journal of Economic Behavior &#38; Organization</i> 179 (2020): 503–22.
    <a href="https://doi.org/10.1016/j.jebo.2020.09.020">https://doi.org/10.1016/j.jebo.2020.09.020</a>.'
  ieee: S. Steiger and M. Pelster, “Social interactions and asset pricing bubbles,”
    <i>Journal of Economic Behavior &#38; Organization</i>, vol. 179, pp. 503–522,
    2020.
  mla: Steiger, Sören, and Matthias Pelster. “Social Interactions and Asset Pricing
    Bubbles.” <i>Journal of Economic Behavior &#38; Organization</i>, vol. 179, 2020,
    pp. 503–22, doi:<a href="https://doi.org/10.1016/j.jebo.2020.09.020">10.1016/j.jebo.2020.09.020</a>.
  short: S. Steiger, M. Pelster, Journal of Economic Behavior &#38; Organization 179
    (2020) 503–522.
date_created: 2020-10-06T06:17:16Z
date_updated: 2022-01-06T06:54:14Z
department:
- _id: '186'
- _id: '578'
doi: 10.1016/j.jebo.2020.09.020
intvolume: '       179'
language:
- iso: eng
page: 503-522
publication: Journal of Economic Behavior & Organization
publication_identifier:
  issn:
  - 0167-2681
publication_status: published
status: public
title: Social interactions and asset pricing bubbles
type: journal_article
user_id: '67265'
volume: 179
year: '2020'
...
---
_id: '21403'
abstract:
- lang: ger
  text: Es werden die Anwendungsvoraussetzungen des § 6a GrEStG unter Berücksichtigung
    der jüngsten BFH-Rspr. dargestellt und ein tabellarischer Überblick über die einzelnen
    Entscheidungen gegeben. Ausgehend von den Urteilsfällen wird auf die grunderwerbsteuerliche
    Behandlung von verschiedenen Umwandlungen eingegangen. In einem Ausblick wird
    der Bezug zum aktuellen Gesetzgebungsverfahren zur Reform der GrESt hergestellt.
author:
- first_name: Sebastian
  full_name: Binder, Sebastian
  last_name: Binder
- first_name: Johannes
  full_name: Lorenz, Johannes
  last_name: Lorenz
citation:
  ama: Binder S, Lorenz J. Update zur grunderwerbsteuerlichen Konzernklausel vor dem
    Hintergrund der jüngsten BFH-Rechtsprechung. <i>Der Konzern</i>. 2020;18(3):98-104.
  apa: Binder, S., &#38; Lorenz, J. (2020). Update zur grunderwerbsteuerlichen Konzernklausel
    vor dem Hintergrund der jüngsten BFH-Rechtsprechung. <i>Der Konzern</i>, <i>18</i>(3),
    98–104.
  bibtex: '@article{Binder_Lorenz_2020, title={Update zur grunderwerbsteuerlichen
    Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung}, volume={18},
    number={3}, journal={Der Konzern}, author={Binder, Sebastian and Lorenz, Johannes},
    year={2020}, pages={98–104} }'
  chicago: 'Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen
    Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” <i>Der Konzern</i>
    18, no. 3 (2020): 98–104.'
  ieee: S. Binder and J. Lorenz, “Update zur grunderwerbsteuerlichen Konzernklausel
    vor dem Hintergrund der jüngsten BFH-Rechtsprechung,” <i>Der Konzern</i>, vol.
    18, no. 3, pp. 98–104, 2020.
  mla: Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen
    Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” <i>Der Konzern</i>,
    vol. 18, no. 3, 2020, pp. 98–104.
  short: S. Binder, J. Lorenz, Der Konzern 18 (2020) 98–104.
date_created: 2021-03-09T07:51:04Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
intvolume: '        18'
issue: '3'
language:
- iso: ger
main_file_link:
- url: https://research.owlit.de/document/f8b7cc3d-e39d-32e9-887f-0e79b55578cd
page: 98-104
publication: Der Konzern
status: public
title: Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten
  BFH-Rechtsprechung
type: journal_article
user_id: '68607'
volume: 18
year: '2020'
...
---
_id: '21406'
abstract:
- lang: eng
  text: Previous accounting research shows that taxes affect decision making by individuals
    and firms. Most studies assume that agents have an accurate perception regarding
    their tax burden. However, there is a growing body of literature analyzing whether
    taxes are indeed perceived correctly. We review 127 studies on the measurement
    of tax misperception and its behavioral implications. The review reveals that
    many taxpayers have substantial tax misperceptions that lead to biased decision
    making. We develop a Behavioral Taxpayer Response Model on the impact of provided
    tax information on tax perception. Besides individual traits, characteristics
    of the tax information and the decision environment determine the extent of tax
    misperception. We discuss opportunities for future research and methodological
    limitations. While there is much evidence on tax misperception at the individual
    level, we hardly find any research at the firm level. Little is known about the
    real effects of managers’ tax misperception and on how tax information is strategically
    managed to impact stakeholders. This research gap is surprising as a large part
    of the accounting literature analyzes decision making and disclosure of firms.
    We recommend a mixed-method approach combining experiments, surveys, and archival
    data analyses to improve the knowledge on tax misperception and its consequences.
author:
- first_name: Kay
  full_name: Blaufus, Kay
  last_name: Blaufus
- first_name: Malte
  full_name: Chirvi, Malte
  last_name: Chirvi
- 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
citation:
  ama: Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Tax Misperception
    and Its Effects on Decision Making - a Literature Review</i>. Vol No. 39.; 2020.
  apa: Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C.
    (2020). <i>Tax Misperception and Its Effects on Decision Making - a Literature
    Review</i> (Vol. No. 39).
  bibtex: '@book{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2020, series={TRR 266
    Accounting for Transparency Working Paper Series}, title={Tax Misperception and
    Its Effects on Decision Making - a Literature Review}, volume={No. 39}, author={Blaufus,
    Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane,
    Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper
    Series} }'
  chicago: Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren
    Sureth-Sloane. <i>Tax Misperception and Its Effects on Decision Making - a Literature
    Review</i>. Vol. No. 39. TRR 266 Accounting for Transparency Working Paper Series,
    2020.
  ieee: K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Tax
    Misperception and Its Effects on Decision Making - a Literature Review</i>, vol.
    No. 39. 2020.
  mla: Blaufus, Kay, et al. <i>Tax Misperception and Its Effects on Decision Making
    - a Literature Review</i>. Vol. No. 39, 2020.
  short: K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception
    and Its Effects on Decision Making - a Literature Review, 2020.
date_created: 2021-03-09T08:12:49Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3697982
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: Tax Misperception and Its Effects on Decision Making - a Literature Review
type: working_paper
user_id: '21222'
volume: No. 39
year: '2020'
...
---
_id: '21408'
abstract:
- lang: eng
  text: This study presents a model in which heterogenous, risk-averse agents can
    use either (legal) tax optimisation or (illegal) tax evasion to reduce their tax
    burden and thus increase their utility. In addition to introducing individual
    variables like risk aversion or income, we allow agents to observe the behaviour
    of their neighbours. Depending on the behaviour of their peer group’s members,
    the agents’ utilities may increase or decrease, respectively. Simulation results
    show that taxpayers favour illegal evasion over legal optimisation in most cases.
    We find that interactions between taxpayers and their social networks have a deep
    impact on aggregate behaviour. Parameter changes such as increasing audit rates
    affect the results, often being intensified by social interactions. The effect
    of such changes varies depending on whether or not a fraction of agents is considered
    inherently honest.
author:
- first_name: Markus
  full_name: Diller, Markus
  last_name: Diller
- first_name: Johannes
  full_name: Lorenz, Johannes
  last_name: Lorenz
- first_name: David
  full_name: Meier, David
  last_name: Meier
citation:
  ama: 'Diller M, Lorenz J, Meier D. Tax Avoidance and Social Control. In: Neufeld
    JS, Buscher U, Lasch R, Möst D, Schönberger J, eds. <i> Operations Research Proceedings
    2019</i>. Springer; 2020:633-639. doi:<a href="https://doi.org/10.1007/978-3-030-48439-2_77">10.1007/978-3-030-48439-2_77</a>'
  apa: Diller, M., Lorenz, J., &#38; Meier, D. (2020). Tax Avoidance and Social Control.
    In J. S. Neufeld, U. Buscher, R. Lasch, D. Möst, &#38; J. Schönberger (Eds.),
    <i> Operations Research Proceedings 2019</i> (pp. 633–639). Springer. <a href="https://doi.org/10.1007/978-3-030-48439-2_77">https://doi.org/10.1007/978-3-030-48439-2_77</a>
  bibtex: '@inbook{Diller_Lorenz_Meier_2020, title={Tax Avoidance and Social Control},
    DOI={<a href="https://doi.org/10.1007/978-3-030-48439-2_77">10.1007/978-3-030-48439-2_77</a>},
    booktitle={ Operations Research Proceedings 2019}, publisher={Springer}, author={Diller,
    Markus and Lorenz, Johannes and Meier, David}, editor={Neufeld, Janis S. and Buscher,
    Udo and Lasch, Rainer and Möst, Dominik and Schönberger, JörnEditors}, year={2020},
    pages={633–639} }'
  chicago: Diller, Markus, Johannes Lorenz, and David Meier. “Tax Avoidance and Social
    Control.” In <i> Operations Research Proceedings 2019</i>, edited by Janis S.
    Neufeld, Udo Buscher, Rainer Lasch, Dominik Möst, and Jörn Schönberger, 633–39.
    Springer, 2020. <a href="https://doi.org/10.1007/978-3-030-48439-2_77">https://doi.org/10.1007/978-3-030-48439-2_77</a>.
  ieee: M. Diller, J. Lorenz, and D. Meier, “Tax Avoidance and Social Control,” in
    <i> Operations Research Proceedings 2019</i>, J. S. Neufeld, U. Buscher, R. Lasch,
    D. Möst, and J. Schönberger, Eds. Springer, 2020, pp. 633–639.
  mla: Diller, Markus, et al. “Tax Avoidance and Social Control.” <i> Operations Research
    Proceedings 2019</i>, edited by Janis S. Neufeld et al., Springer, 2020, pp. 633–39,
    doi:<a href="https://doi.org/10.1007/978-3-030-48439-2_77">10.1007/978-3-030-48439-2_77</a>.
  short: 'M. Diller, J. Lorenz, D. Meier, in: J.S. Neufeld, U. Buscher, R. Lasch,
    D. Möst, J. Schönberger (Eds.),  Operations Research Proceedings 2019, Springer,
    2020, pp. 633–639.'
date_created: 2021-03-09T08:26:38Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.1007/978-3-030-48439-2_77
editor:
- first_name: Janis S.
  full_name: Neufeld, Janis S.
  last_name: Neufeld
- first_name: Udo
  full_name: Buscher, Udo
  last_name: Buscher
- first_name: Rainer
  full_name: Lasch, Rainer
  last_name: Lasch
- first_name: Dominik
  full_name: Möst, Dominik
  last_name: Möst
- first_name: Jörn
  full_name: Schönberger, Jörn
  last_name: Schönberger
language:
- iso: eng
page: 633-639
publication: ' Operations Research Proceedings 2019'
publication_identifier:
  isbn:
  - 978-3-030-48439-2
publisher: Springer
status: public
title: Tax Avoidance and Social Control
type: book_chapter
user_id: '68607'
year: '2020'
...
---
_id: '21410'
abstract:
- lang: eng
  text: We analyze the impact of trust on bargaining behavior between auditor and
    auditee in a tax setting. We study the effect of interpersonal trust and trust
    in government on both taxpayer and tax auditor. In an experiment with variation
    in pairwise trust settings, we find evidence that both kinds of trust affect the
    bargaining behavior, albeit in different ways. While trust in government increases
    taxpayers’ tax offers, interpersonal trust may lead to more concessionary behavior
    of tax auditors moderated by trust in government. Our findings help tax authorities
    to shape programs to enhance compliance in an atmosphere of trust.
author:
- first_name: Eva
  full_name: Eberhartinger, Eva
  last_name: Eberhartinger
- first_name: Raffael
  full_name: Speitmann, Raffael
  last_name: Speitmann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Eberhartinger E, Speitmann R, Sureth-Sloane C. <i>How Does Trust Affect Concessionary
    Behavior in Tax Bargaining?</i> Vol No. 41.; 2020.
  apa: Eberhartinger, E., Speitmann, R., &#38; Sureth-Sloane, C. (2020). <i>How Does
    Trust Affect Concessionary Behavior in Tax Bargaining?</i> (Vol. No. 41).
  bibtex: '@book{Eberhartinger_Speitmann_Sureth-Sloane_2020, series={TRR 266 Accounting
    for Transparency Working Paper Series}, title={How Does Trust Affect Concessionary
    Behavior in Tax Bargaining?}, volume={No. 41}, author={Eberhartinger, Eva and
    Speitmann, Raffael and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266
    Accounting for Transparency Working Paper Series} }'
  chicago: Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. <i>How
    Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol. No. 41. TRR
    266 Accounting for Transparency Working Paper Series, 2020.
  ieee: E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, <i>How Does Trust Affect
    Concessionary Behavior in Tax Bargaining?</i>, vol. No. 41. 2020.
  mla: Eberhartinger, Eva, et al. <i>How Does Trust Affect Concessionary Behavior
    in Tax Bargaining?</i> Vol. No. 41, 2020.
  short: E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary
    Behavior in Tax Bargaining?, 2020.
date_created: 2021-03-09T08:36:17Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3723499
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: How Does Trust Affect Concessionary Behavior in Tax Bargaining?
type: working_paper
user_id: '68607'
volume: No. 41
year: '2020'
...
---
_id: '21411'
abstract:
- lang: eng
  text: This study examines the visibility of the GAAP effective tax rate (ETR) in
    firms’ financial statements as a distinct disclosure choice. Applying a game-theory
    disclosure model for voluntary disclosure strategies of firms to 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 in terms of 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, decreasing). 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 do not seem to highlight favourable ETRs.
author:
- first_name: Vanessa
  full_name: Flagmeier, Vanessa
  last_name: Flagmeier
- first_name: Jens
  full_name: Müller, Jens
  id: '1245'
  last_name: Müller
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Flagmeier V, Müller J, Sureth-Sloane C. <i>When Do Firms Highlight Their Effective
    Tax Rate?</i> Vol No. 37.; 2020.
  apa: Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2020). <i>When Do Firms
    Highlight Their Effective Tax Rate?</i> (Vol. No. 37).
  bibtex: '@book{Flagmeier_Müller_Sureth-Sloane_2020, series={TRR 266 Accounting for
    Transparency Working Paper Series}, title={When Do Firms Highlight Their Effective
    Tax Rate?}, volume={No. 37}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane,
    Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper
    Series} }'
  chicago: Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. <i>When Do Firms
    Highlight Their Effective Tax Rate?</i> Vol. No. 37. TRR 266 Accounting for Transparency
    Working Paper Series, 2020.
  ieee: V. Flagmeier, J. Müller, and C. Sureth-Sloane, <i>When Do Firms Highlight
    Their Effective Tax Rate?</i>, vol. No. 37. 2020.
  mla: Flagmeier, Vanessa, et al. <i>When Do Firms Highlight Their Effective Tax Rate?</i>
    Vol. No. 37, 2020.
  short: V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their
    Effective Tax Rate?, 2020.
date_created: 2021-03-09T08:39:42Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3693374
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: When Do Firms Highlight Their Effective Tax Rate?
type: working_paper
user_id: '68607'
volume: No. 37
year: '2020'
...
---
_id: '21412'
author:
- 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
citation:
  ama: Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Steuerliche Maßnahmen als
    nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.
    <i>Deutsches Steuerrecht</i>. 2020;58(42):2327-2334.
  apa: Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). Steuerliche
    Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse
    einer Unternehmensbefragung. <i>Deutsches Steuerrecht</i>, <i>58</i>(42), 2327–2334.
  bibtex: '@article{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Steuerliche Maßnahmen
    als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung},
    volume={58}, number={42}, journal={Deutsches Steuerrecht}, author={Heile, Vanessa
    and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020},
    pages={2327–2334} }'
  chicago: 'Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane.
    “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise?
    - Ergebnisse einer Unternehmensbefragung.” <i>Deutsches Steuerrecht</i> 58, no.
    42 (2020): 2327–34.'
  ieee: V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Steuerliche Maßnahmen
    als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung,”
    <i>Deutsches Steuerrecht</i>, vol. 58, no. 42, pp. 2327–2334, 2020.
  mla: Heile, Vanessa, et al. “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung
    der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.” <i>Deutsches Steuerrecht</i>,
    vol. 58, no. 42, 2020, pp. 2327–34.
  short: V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Deutsches Steuerrecht
    58 (2020) 2327–2334.
date_created: 2021-03-09T08:42:06Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
intvolume: '        58'
issue: '42'
language:
- iso: ger
page: 2327-2334
publication: Deutsches Steuerrecht
status: public
title: Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise?
  - Ergebnisse einer Unternehmensbefragung
type: journal_article
user_id: '68751'
volume: 58
year: '2020'
...
---
_id: '21414'
author:
- 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
citation:
  ama: 'Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Umfrage: Steuerliche Verwaltungskosten,
    Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>.; 2020.
    doi:<a href="https://doi.org/10.52569/RUHF6645">10.52569/RUHF6645</a>'
  apa: 'Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). <i>Umfrage:
    Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen
    in der Krise</i>. <a href="https://doi.org/10.52569/RUHF6645">https://doi.org/10.52569/RUHF6645</a>'
  bibtex: '@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Umfrage: Steuerliche
    Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in
    der Krise}, DOI={<a href="https://doi.org/10.52569/RUHF6645">10.52569/RUHF6645</a>},
    author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane,
    Caren}, year={2020} }'
  chicago: 'Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane.
    <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen
    Und Investitionen in Der Krise</i>, 2020. <a href="https://doi.org/10.52569/RUHF6645">https://doi.org/10.52569/RUHF6645</a>.'
  ieee: 'V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Umfrage: Steuerliche
    Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in
    der Krise</i>. 2020.'
  mla: 'Heile, Vanessa, et al. <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche
    Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>. 2020, doi:<a href="https://doi.org/10.52569/RUHF6645">10.52569/RUHF6645</a>.'
  short: 'V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche
    Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in
    Der Krise, 2020.'
date_created: 2021-03-09T08:47:55Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.52569/RUHF6645
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.accounting-for-transparency.de/de/blog/umfrage-administrative-belastung-und-steuererleichterungen-in-der-corona-krise/
oa: '1'
status: public
title: 'Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen
  und Investitionen in der Krise'
type: report
user_id: '68751'
year: '2020'
...