---
_id: '50394'
author:
- first_name: Oliver
  full_name: Opitz, Oliver
  last_name: Opitz
citation:
  ama: 'Opitz O. Kapazitätsplanung unter besonderer Berücksichtigung produktionsseitiger
    Risiken. In: Betz S, ed. <i>Neuere Entwicklungen in Produktion und Controlling</i>.
    Dr. Kovac; 2020:11-48.'
  apa: Opitz, O. (2020). Kapazitätsplanung unter besonderer Berücksichtigung produktionsseitiger
    Risiken. In S. Betz (Ed.), <i>Neuere Entwicklungen in Produktion und Controlling</i>
    (pp. 11–48). Dr. Kovac.
  bibtex: '@inbook{Opitz_2020, place={Hamburg}, title={Kapazitätsplanung unter besonderer
    Berücksichtigung produktionsseitiger Risiken}, booktitle={Neuere Entwicklungen
    in Produktion und Controlling}, publisher={Dr. Kovac}, author={Opitz, Oliver},
    editor={Betz, Stefan}, year={2020}, pages={11–48} }'
  chicago: 'Opitz, Oliver. “Kapazitätsplanung unter besonderer Berücksichtigung produktionsseitiger
    Risiken.” In <i>Neuere Entwicklungen in Produktion und Controlling</i>, edited
    by Stefan Betz, 11–48. Hamburg: Dr. Kovac, 2020.'
  ieee: 'O. Opitz, “Kapazitätsplanung unter besonderer Berücksichtigung produktionsseitiger
    Risiken,” in <i>Neuere Entwicklungen in Produktion und Controlling</i>, S. Betz,
    Ed. Hamburg: Dr. Kovac, 2020, pp. 11–48.'
  mla: Opitz, Oliver. “Kapazitätsplanung unter besonderer Berücksichtigung produktionsseitiger
    Risiken.” <i>Neuere Entwicklungen in Produktion und Controlling</i>, edited by
    Stefan Betz, Dr. Kovac, 2020, pp. 11–48.
  short: 'O. Opitz, in: S. Betz (Ed.), Neuere Entwicklungen in Produktion und Controlling,
    Dr. Kovac, Hamburg, 2020, pp. 11–48.'
date_created: 2024-01-09T12:22:25Z
date_updated: 2024-01-10T09:26:04Z
department:
- _id: '193'
editor:
- first_name: Stefan
  full_name: Betz, Stefan
  last_name: Betz
language:
- iso: ger
page: 11-48
place: Hamburg
publication: Neuere Entwicklungen in Produktion und Controlling
publication_identifier:
  isbn:
  - 978-3-339-11532-4
publication_status: published
publisher: Dr. Kovac
status: public
title: Kapazitätsplanung unter besonderer Berücksichtigung produktionsseitiger Risiken
type: book_chapter
user_id: '21811'
year: '2020'
...
---
_id: '49266'
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
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Tax Administrative Burden,
    Tax Relief and Investment during the Corona Crisis</i>. TRR 266 Accounting for
    Transparency; 2020. doi:<a href="https://doi.org/10.52569/DQPH9785">10.52569/DQPH9785</a>
  apa: Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). <i>Tax
    Administrative Burden, Tax Relief and Investment during the Corona Crisis</i>.
    TRR 266 Accounting for Transparency. <a href="https://doi.org/10.52569/DQPH9785">https://doi.org/10.52569/DQPH9785</a>
  bibtex: '@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, series={Executive Summary},
    title={Tax Administrative Burden, Tax Relief and Investment during the Corona
    Crisis}, DOI={<a href="https://doi.org/10.52569/DQPH9785">10.52569/DQPH9785</a>},
    publisher={TRR 266 Accounting for Transparency}, author={Heile, Vanessa and Huber,
    Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020}, collection={Executive
    Summary} }'
  chicago: Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane.
    <i>Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis</i>.
    Executive Summary. TRR 266 Accounting for Transparency, 2020. <a href="https://doi.org/10.52569/DQPH9785">https://doi.org/10.52569/DQPH9785</a>.
  ieee: V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Tax Administrative
    Burden, Tax Relief and Investment during the Corona Crisis</i>. TRR 266 Accounting
    for Transparency, 2020.
  mla: Heile, Vanessa, et al. <i>Tax Administrative Burden, Tax Relief and Investment
    during the Corona Crisis</i>. TRR 266 Accounting for Transparency, 2020, doi:<a
    href="https://doi.org/10.52569/DQPH9785">10.52569/DQPH9785</a>.
  short: V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Administrative
    Burden, Tax Relief and Investment during the Corona Crisis, TRR 266 Accounting
    for Transparency, 2020.
date_created: 2023-11-28T10:57:52Z
date_updated: 2024-04-22T08:53:16Z
department:
- _id: '187'
doi: 10.52569/DQPH9785
language:
- iso: eng
publisher: TRR 266 Accounting for Transparency
series_title: Executive Summary
status: public
title: Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis
type: report
user_id: '74000'
year: '2020'
...
---
_id: '14901'
abstract:
- lang: eng
  text: 'This study investigates whether country risk factors, including political
    and fiscal budget risk, attenuate the effectiveness of tax policy tools that aim
    to encourage corporate risk-taking. Exploiting a cross-country panel, we predict
    and find that the effectiveness of loss offset rules and tax rate changes is fully
    attenuated for firms located in high-risk countries. We document the attenuating
    effect of country risk is more pronounced in high-tax countries or when countries
    increase their corporate tax rate. Additional tests around the U.S. federal budget
    crises from 2011 to 2013 indicate that temporarily heightened fiscal budget risk
    attenuates the effectiveness of loss offset rules even in countries with low political
    risk. We identify conditions (low political and low fiscal budget risk) under
    which targeted tax policy tools effectively stimulate risk-taking. This suggests
    that ensuring taxpayers receive tax refunds is important in times of economic
    crises with budgetary or political challenges. '
author:
- first_name: Benjamin
  full_name: Osswald, Benjamin
  last_name: Osswald
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Osswald B, Sureth-Sloane C. <i>Do Country Risk Factors Attenuate the Effect
    of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting for Transparency
    Working Paper Series No. 28; 2020. doi:<a href="https://doi.org/10.2139/ssrn.3297418">10.2139/ssrn.3297418</a>
  apa: Osswald, B., &#38; Sureth-Sloane, C. (2020). <i>Do Country Risk Factors Attenuate
    the Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting
    for Transparency Working Paper Series No. 28. <a href="https://doi.org/10.2139/ssrn.3297418">https://doi.org/10.2139/ssrn.3297418</a>
  bibtex: '@book{Osswald_Sureth-Sloane_2020, title={Do Country Risk Factors Attenuate
    the Effect of Tax Loss Incentives on Corporate Risk-Taking?}, DOI={<a href="https://doi.org/10.2139/ssrn.3297418">10.2139/ssrn.3297418</a>},
    publisher={TRR 266 Accounting for Transparency Working Paper Series No. 28}, author={Osswald,
    Benjamin and Sureth-Sloane, Caren}, year={2020} }'
  chicago: Osswald, Benjamin, and Caren Sureth-Sloane. <i>Do Country Risk Factors
    Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR
    266 Accounting for Transparency Working Paper Series No. 28, 2020. <a href="https://doi.org/10.2139/ssrn.3297418">https://doi.org/10.2139/ssrn.3297418</a>.
  ieee: B. Osswald and C. Sureth-Sloane, <i>Do Country Risk Factors Attenuate the
    Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting
    for Transparency Working Paper Series No. 28, 2020.
  mla: Osswald, Benjamin, and Caren Sureth-Sloane. <i>Do Country Risk Factors Attenuate
    the Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting
    for Transparency Working Paper Series No. 28, 2020, doi:<a href="https://doi.org/10.2139/ssrn.3297418">10.2139/ssrn.3297418</a>.
  short: B. Osswald, C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect
    of Tax Loss Incentives on Corporate Risk-Taking?, TRR 266 Accounting for Transparency
    Working Paper Series No. 28, 2020.
date_created: 2019-11-13T08:11:55Z
date_updated: 2024-06-18T09:32:32Z
department:
- _id: '187'
- _id: '635'
doi: 10.2139/ssrn.3297418
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3628503_code1908122.pdf?abstractid=3297418&mirid=1&type=2
oa: '1'
publication_status: published
publisher: TRR 266 Accounting for Transparency Working Paper Series No. 28
status: public
title: Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate
  Risk-Taking?
type: working_paper
user_id: '74000'
year: '2020'
...
---
_id: '15788'
author:
- first_name: Stefan
  full_name: Betz, Stefan
  id: '54'
  last_name: Betz
citation:
  ama: 'Betz S. Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements.
    In: Betz S, ed. <i>Neuere Entwicklungen in Produktion und Controlling</i>. Dr.
    Kovac; 2020:65-114.'
  apa: Betz, S. (2020). Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements.
    In S. Betz (Ed.), <i>Neuere Entwicklungen in Produktion und Controlling</i> (pp.
    65–114). Dr. Kovac.
  bibtex: '@inbook{Betz_2020, place={Hamburg}, title={Kapazitätsplanung im Rahmen
    eines strategischen Kooperationsmanagements}, booktitle={Neuere Entwicklungen
    in Produktion und Controlling}, publisher={Dr. Kovac}, author={Betz, Stefan},
    editor={Betz, Stefan}, year={2020}, pages={65–114} }'
  chicago: 'Betz, Stefan. “Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements.”
    In <i>Neuere Entwicklungen in Produktion und Controlling</i>, edited by Stefan
    Betz, 65–114. Hamburg: Dr. Kovac, 2020.'
  ieee: 'S. Betz, “Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements,”
    in <i>Neuere Entwicklungen in Produktion und Controlling</i>, S. Betz, Ed. Hamburg:
    Dr. Kovac, 2020, pp. 65–114.'
  mla: Betz, Stefan. “Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements.”
    <i>Neuere Entwicklungen in Produktion und Controlling</i>, edited by Stefan Betz,
    Dr. Kovac, 2020, pp. 65–114.
  short: 'S. Betz, in: S. Betz (Ed.), Neuere Entwicklungen in Produktion und Controlling,
    Dr. Kovac, Hamburg, 2020, pp. 65–114.'
date_created: 2020-02-05T09:38:14Z
date_updated: 2023-01-18T12:54:45Z
department:
- _id: '193'
editor:
- first_name: Stefan
  full_name: Betz, Stefan
  last_name: Betz
language:
- iso: ger
page: 65-114
place: Hamburg
publication: Neuere Entwicklungen in Produktion und Controlling
publication_identifier:
  issn:
  - 1437-787X
publication_status: published
publisher: Dr. Kovac
status: public
title: Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements
type: book_chapter
user_id: '52061'
year: '2020'
...
---
_id: '15790'
author:
- first_name: Lennart
  full_name: Osthoff, Lennart
  id: '40783'
  last_name: Osthoff
citation:
  ama: 'Osthoff L. Zieloptimale Anzahl von Partnern in Beschaffungskollaborationen.
    In: Betz S, ed. <i>Neuere Entwicklungen in Produktion und Controlling</i>. Dr.
    Kovac; 2020:49-64.'
  apa: Osthoff, L. (2020). Zieloptimale Anzahl von Partnern in Beschaffungskollaborationen.
    In S. Betz (Ed.), <i>Neuere Entwicklungen in Produktion und Controlling</i> (pp.
    49–64). Dr. Kovac.
  bibtex: '@inbook{Osthoff_2020, place={Hamburg}, title={Zieloptimale Anzahl von Partnern
    in Beschaffungskollaborationen}, booktitle={Neuere Entwicklungen in Produktion
    und Controlling}, publisher={Dr. Kovac}, author={Osthoff, Lennart}, editor={Betz,
    Stefan}, year={2020}, pages={49–64} }'
  chicago: 'Osthoff, Lennart. “Zieloptimale Anzahl von Partnern in Beschaffungskollaborationen.”
    In <i>Neuere Entwicklungen in Produktion und Controlling</i>, edited by Stefan
    Betz, 49–64. Hamburg: Dr. Kovac, 2020.'
  ieee: 'L. Osthoff, “Zieloptimale Anzahl von Partnern in Beschaffungskollaborationen,”
    in <i>Neuere Entwicklungen in Produktion und Controlling</i>, S. Betz, Ed. Hamburg:
    Dr. Kovac, 2020, pp. 49–64.'
  mla: Osthoff, Lennart. “Zieloptimale Anzahl von Partnern in Beschaffungskollaborationen.”
    <i>Neuere Entwicklungen in Produktion und Controlling</i>, edited by Stefan Betz,
    Dr. Kovac, 2020, pp. 49–64.
  short: 'L. Osthoff, in: S. Betz (Ed.), Neuere Entwicklungen in Produktion und Controlling,
    Dr. Kovac, Hamburg, 2020, pp. 49–64.'
date_created: 2020-02-05T09:48:31Z
date_updated: 2023-01-18T12:53:57Z
department:
- _id: '193'
editor:
- first_name: Stefan
  full_name: Betz, Stefan
  last_name: Betz
language:
- iso: ger
page: 49-64
place: Hamburg
publication: Neuere Entwicklungen in Produktion und Controlling
publication_identifier:
  issn:
  - 1437-787X
publication_status: published
publisher: Dr. Kovac
status: public
title: Zieloptimale Anzahl von Partnern in Beschaffungskollaborationen
type: book_chapter
user_id: '52061'
year: '2020'
...
---
_id: '15789'
author:
- first_name: Stefan
  full_name: Betz, Stefan
  id: '54'
  last_name: Betz
citation:
  ama: 'Betz S. Zieloptimale Variantenvielfalt in der Produktionsplanung. In: Betz
    S, ed. <i>Neuere Entwicklungen in Produktion und Controlling</i>. Dr. Kovac; 2020:185-214.'
  apa: Betz, S. (2020). Zieloptimale Variantenvielfalt in der Produktionsplanung.
    In S. Betz (Ed.), <i>Neuere Entwicklungen in Produktion und Controlling</i> (pp.
    185–214). Dr. Kovac.
  bibtex: '@inbook{Betz_2020, place={Hamburg}, title={Zieloptimale Variantenvielfalt
    in der Produktionsplanung}, booktitle={Neuere Entwicklungen in Produktion und
    Controlling}, publisher={Dr. Kovac}, author={Betz, Stefan}, editor={Betz, Stefan},
    year={2020}, pages={185–214} }'
  chicago: 'Betz, Stefan. “Zieloptimale Variantenvielfalt in der Produktionsplanung.”
    In <i>Neuere Entwicklungen in Produktion und Controlling</i>, edited by Stefan
    Betz, 185–214. Hamburg: Dr. Kovac, 2020.'
  ieee: 'S. Betz, “Zieloptimale Variantenvielfalt in der Produktionsplanung,” in <i>Neuere
    Entwicklungen in Produktion und Controlling</i>, S. Betz, Ed. Hamburg: Dr. Kovac,
    2020, pp. 185–214.'
  mla: Betz, Stefan. “Zieloptimale Variantenvielfalt in der Produktionsplanung.” <i>Neuere
    Entwicklungen in Produktion und Controlling</i>, edited by Stefan Betz, Dr. Kovac,
    2020, pp. 185–214.
  short: 'S. Betz, in: S. Betz (Ed.), Neuere Entwicklungen in Produktion und Controlling,
    Dr. Kovac, Hamburg, 2020, pp. 185–214.'
date_created: 2020-02-05T09:40:51Z
date_updated: 2023-01-18T12:53:49Z
department:
- _id: '193'
editor:
- first_name: Stefan
  full_name: Betz, Stefan
  last_name: Betz
language:
- iso: ger
page: 185-214
place: Hamburg
publication: Neuere Entwicklungen in Produktion und Controlling
publication_identifier:
  issn:
  - 1437-787X
publication_status: published
publisher: Dr. Kovac
status: public
title: Zieloptimale Variantenvielfalt in der Produktionsplanung
type: book_chapter
user_id: '52061'
year: '2020'
...
---
_id: '15787'
citation:
  ama: Betz S, ed. <i>Neuere Entwicklungen in Produktion und Controlling</i>. Dr.
    Kovac; 2020.
  apa: Betz, S. (Ed.). (2020). <i>Neuere Entwicklungen in Produktion und Controlling</i>.
    Dr. Kovac.
  bibtex: '@book{Betz_2020, place={Hamburg}, title={Neuere Entwicklungen in Produktion
    und Controlling}, publisher={Dr. Kovac}, year={2020} }'
  chicago: 'Betz, Stefan, ed. <i>Neuere Entwicklungen in Produktion und Controlling</i>.
    Hamburg: Dr. Kovac, 2020.'
  ieee: 'S. Betz, Ed., <i>Neuere Entwicklungen in Produktion und Controlling</i>.
    Hamburg: Dr. Kovac, 2020.'
  mla: Betz, Stefan, editor. <i>Neuere Entwicklungen in Produktion und Controlling</i>.
    Dr. Kovac, 2020.
  short: S. Betz, ed., Neuere Entwicklungen in Produktion und Controlling, Dr. Kovac,
    Hamburg, 2020.
date_created: 2020-02-05T09:33:23Z
date_updated: 2023-01-18T12:53:42Z
department:
- _id: '193'
editor:
- first_name: Stefan
  full_name: Betz, Stefan
  id: '54'
  last_name: Betz
language:
- iso: ger
page: '353'
place: Hamburg
publication_identifier:
  issn:
  - 1437-787X
publication_status: published
publisher: Dr. Kovac
status: public
title: Neuere Entwicklungen in Produktion und Controlling
type: book_editor
user_id: '52061'
year: '2020'
...
---
_id: '37390'
author:
- first_name: Daniel
  full_name: Plückebaum, Daniel
  id: '52061'
  last_name: Plückebaum
citation:
  ama: 'Plückebaum D. Produktionsprogrammplanung bei variierender Fertigungstiefe.
    In: Betz S, ed. <i>Neuere Entwicklungen in Produktion Und Controlling </i>. Dr.
    Kovac; 2020:115-147.'
  apa: Plückebaum, D. (2020). Produktionsprogrammplanung bei variierender Fertigungstiefe.
    In S. Betz (Ed.), <i>Neuere Entwicklungen in Produktion und Controlling </i> (pp.
    115–147). Dr. Kovac.
  bibtex: '@inbook{Plückebaum_2020, place={Hamburg }, title={Produktionsprogrammplanung
    bei variierender Fertigungstiefe}, booktitle={Neuere Entwicklungen in Produktion
    und Controlling }, publisher={Dr. Kovac}, author={Plückebaum, Daniel}, editor={Betz,
    Stefan}, year={2020}, pages={115–147} }'
  chicago: 'Plückebaum, Daniel. “Produktionsprogrammplanung Bei Variierender Fertigungstiefe.”
    In <i>Neuere Entwicklungen in Produktion Und Controlling </i>, edited by Stefan
    Betz, 115–47. Hamburg : Dr. Kovac, 2020.'
  ieee: 'D. Plückebaum, “Produktionsprogrammplanung bei variierender Fertigungstiefe,”
    in <i>Neuere Entwicklungen in Produktion und Controlling </i>, S. Betz, Ed. Hamburg
    : Dr. Kovac, 2020, pp. 115–147.'
  mla: Plückebaum, Daniel. “Produktionsprogrammplanung Bei Variierender Fertigungstiefe.”
    <i>Neuere Entwicklungen in Produktion Und Controlling </i>, edited by Stefan Betz,
    Dr. Kovac, 2020, pp. 115–47.
  short: 'D. Plückebaum, in: S. Betz (Ed.), Neuere Entwicklungen in Produktion Und
    Controlling , Dr. Kovac, Hamburg , 2020, pp. 115–147.'
date_created: 2023-01-18T13:08:39Z
date_updated: 2023-01-18T13:10:12Z
department:
- _id: '193'
editor:
- first_name: Stefan
  full_name: Betz, Stefan
  last_name: Betz
language:
- iso: eng
page: 115-147
place: 'Hamburg '
publication: 'Neuere Entwicklungen in Produktion und Controlling '
publisher: Dr. Kovac
status: public
title: Produktionsprogrammplanung bei variierender Fertigungstiefe
type: book_chapter
user_id: '52061'
year: '2020'
...
---
_id: '37394'
author:
- first_name: Mathis
  full_name: Heidmann , Mathis
  last_name: 'Heidmann '
citation:
  ama: 'Heidmann  M. Eignung ausgewählter Entscheidungsunterstützungsinstrumente für
    die Planung, Steuerung und Kontrolle von Produktinnovationen. In: <i>Neuere Entwicklungen
    in Produktion Und Controlling </i>. Dr. Kovac; 2020:151-183.'
  apa: Heidmann , M. (2020). Eignung ausgewählter Entscheidungsunterstützungsinstrumente
    für die Planung, Steuerung und Kontrolle von Produktinnovationen. In <i>Neuere
    Entwicklungen in Produktion und Controlling </i> (pp. 151–183). Dr. Kovac.
  bibtex: '@inbook{Heidmann _2020, place={Hamburg}, title={Eignung ausgewählter Entscheidungsunterstützungsinstrumente
    für die Planung, Steuerung und Kontrolle von Produktinnovationen}, booktitle={Neuere
    Entwicklungen in Produktion und Controlling }, publisher={Dr. Kovac}, author={Heidmann
    , Mathis}, year={2020}, pages={151–183} }'
  chicago: 'Heidmann , Mathis. “Eignung Ausgewählter Entscheidungsunterstützungsinstrumente
    Für Die Planung, Steuerung Und Kontrolle von Produktinnovationen.” In <i>Neuere
    Entwicklungen in Produktion Und Controlling </i>, 151–83. Hamburg: Dr. Kovac,
    2020.'
  ieee: 'M. Heidmann , “Eignung ausgewählter Entscheidungsunterstützungsinstrumente
    für die Planung, Steuerung und Kontrolle von Produktinnovationen,” in <i>Neuere
    Entwicklungen in Produktion und Controlling </i>, Hamburg: Dr. Kovac, 2020, pp.
    151–183.'
  mla: Heidmann , Mathis. “Eignung Ausgewählter Entscheidungsunterstützungsinstrumente
    Für Die Planung, Steuerung Und Kontrolle von Produktinnovationen.” <i>Neuere Entwicklungen
    in Produktion Und Controlling </i>, Dr. Kovac, 2020, pp. 151–83.
  short: 'M. Heidmann , in: Neuere Entwicklungen in Produktion Und Controlling , Dr.
    Kovac, Hamburg, 2020, pp. 151–183.'
date_created: 2023-01-18T13:13:01Z
date_updated: 2023-01-18T13:13:11Z
department:
- _id: '193'
language:
- iso: eng
page: 151-183
place: Hamburg
publication: 'Neuere Entwicklungen in Produktion und Controlling '
publisher: Dr. Kovac
status: public
title: Eignung ausgewählter Entscheidungsunterstützungsinstrumente für die Planung,
  Steuerung und Kontrolle von Produktinnovationen
type: book_chapter
user_id: '52061'
year: '2020'
...
---
_id: '37395'
author:
- first_name: Lennart
  full_name: Osthoff, Lennart
  last_name: Osthoff
citation:
  ama: Osthoff L. <i>Kollaborationsentscheidungen Im Supply Chain Management </i>.
    Dr. Kovac; 2020.
  apa: Osthoff, L. (2020). <i>Kollaborationsentscheidungen im Supply Chain Management
    </i>. Dr. Kovac.
  bibtex: '@book{Osthoff_2020, place={Hamburg}, title={Kollaborationsentscheidungen
    im Supply Chain Management }, publisher={Dr. Kovac}, author={Osthoff, Lennart},
    year={2020} }'
  chicago: 'Osthoff, Lennart. <i>Kollaborationsentscheidungen Im Supply Chain Management
    </i>. Hamburg: Dr. Kovac, 2020.'
  ieee: 'L. Osthoff, <i>Kollaborationsentscheidungen im Supply Chain Management </i>.
    Hamburg: Dr. Kovac, 2020.'
  mla: Osthoff, Lennart. <i>Kollaborationsentscheidungen Im Supply Chain Management
    </i>. Dr. Kovac, 2020.
  short: L. Osthoff, Kollaborationsentscheidungen Im Supply Chain Management , Dr.
    Kovac, Hamburg, 2020.
date_created: 2023-01-18T13:14:53Z
date_updated: 2023-01-18T13:15:05Z
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: 'Kollaborationsentscheidungen im Supply Chain Management '
type: dissertation
user_id: '52061'
year: '2020'
...
---
_id: '41180'
article_number: '101717'
author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
- first_name: Matthias
  full_name: Pelster, Matthias
  id: '67265'
  last_name: Pelster
  orcid: ' https://orcid.org/0000-0001-5740-2420'
- first_name: Sascha Tobias
  full_name: Wengerek, Sascha Tobias
  id: '48837'
  last_name: Wengerek
  orcid: 0000-0002-7820-3903
citation:
  ama: Ortmann R, Pelster M, Wengerek ST. COVID-19 and investor behavior. <i>Finance
    Research Letters</i>. 2020;37. doi:<a href="https://doi.org/10.1016/j.frl.2020.101717">10.1016/j.frl.2020.101717</a>
  apa: Ortmann, R., Pelster, M., &#38; Wengerek, S. T. (2020). COVID-19 and investor
    behavior. <i>Finance Research Letters</i>, <i>37</i>, Article 101717. <a href="https://doi.org/10.1016/j.frl.2020.101717">https://doi.org/10.1016/j.frl.2020.101717</a>
  bibtex: '@article{Ortmann_Pelster_Wengerek_2020, title={COVID-19 and investor behavior},
    volume={37}, DOI={<a href="https://doi.org/10.1016/j.frl.2020.101717">10.1016/j.frl.2020.101717</a>},
    number={101717}, journal={Finance Research Letters}, publisher={Elsevier BV},
    author={Ortmann, Regina and Pelster, Matthias and Wengerek, Sascha Tobias}, year={2020}
    }'
  chicago: Ortmann, Regina, Matthias Pelster, and Sascha Tobias Wengerek. “COVID-19
    and Investor Behavior.” <i>Finance Research Letters</i> 37 (2020). <a href="https://doi.org/10.1016/j.frl.2020.101717">https://doi.org/10.1016/j.frl.2020.101717</a>.
  ieee: 'R. Ortmann, M. Pelster, and S. T. Wengerek, “COVID-19 and investor behavior,”
    <i>Finance Research Letters</i>, vol. 37, Art. no. 101717, 2020, doi: <a href="https://doi.org/10.1016/j.frl.2020.101717">10.1016/j.frl.2020.101717</a>.'
  mla: Ortmann, Regina, et al. “COVID-19 and Investor Behavior.” <i>Finance Research
    Letters</i>, vol. 37, 101717, Elsevier BV, 2020, doi:<a href="https://doi.org/10.1016/j.frl.2020.101717">10.1016/j.frl.2020.101717</a>.
  short: R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters 37 (2020).
date_created: 2023-01-31T12:35:33Z
date_updated: 2023-01-31T12:41:28Z
department:
- _id: '590'
doi: 10.1016/j.frl.2020.101717
intvolume: '        37'
keyword:
- Finance
language:
- iso: eng
publication: Finance Research Letters
publication_identifier:
  issn:
  - 1544-6123
publication_status: published
publisher: Elsevier BV
quality_controlled: '1'
status: public
title: COVID-19 and investor behavior
type: journal_article
user_id: '21222'
volume: 37
year: '2020'
...
---
_id: '21407'
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. <i> 2018/2019 Umfrage Zur Steuerkomplexität
    in Deutschen Finanzverwaltungen</i>.; 2020. doi:<a href="https://doi.org/10.52569/ILCP9945">10.52569/ILCP9945</a>
  apa: Bornemann, T., Schipp, A., &#38; Sureth-Sloane, C. (2020). <i> 2018/2019 Umfrage
    zur Steuerkomplexität in deutschen Finanzverwaltungen</i>. <a href="https://doi.org/10.52569/ILCP9945">https://doi.org/10.52569/ILCP9945</a>
  bibtex: '@book{Bornemann_Schipp_Sureth-Sloane_2020, title={ 2018/2019 Umfrage zur
    Steuerkomplexität in deutschen Finanzverwaltungen}, DOI={<a href="https://doi.org/10.52569/ILCP9945">10.52569/ILCP9945</a>},
    author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2020}
    }'
  chicago: Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. <i> 2018/2019
    Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen</i>, 2020. <a href="https://doi.org/10.52569/ILCP9945">https://doi.org/10.52569/ILCP9945</a>.
  ieee: T. Bornemann, A. Schipp, and C. Sureth-Sloane, <i> 2018/2019 Umfrage zur Steuerkomplexität
    in deutschen Finanzverwaltungen</i>. 2020.
  mla: Bornemann, Tobias, et al. <i> 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen
    Finanzverwaltungen</i>. 2020, doi:<a href="https://doi.org/10.52569/ILCP9945">10.52569/ILCP9945</a>.
  short: T. Bornemann, A. Schipp, C. Sureth-Sloane,  2018/2019 Umfrage Zur Steuerkomplexität
    in Deutschen Finanzverwaltungen, 2020.
date_created: 2021-03-09T08:17:04Z
date_updated: 2025-12-02T08:42:39Z
department:
- _id: '187'
doi: 10.52569/ILCP9945
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.accounting-for-transparency.de/wp-content/uploads/2020/04/Umfrage-zur-Steuerkomplexita%CC%88t-in-deutschen-Finanzverwaltungen-Executive-Summary.pdf
oa: '1'
status: public
title: ' 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen'
type: report
user_id: '96670'
year: '2020'
...
---
_id: '16486'
abstract:
- lang: eng
  text: After the introduction of CbCR – pursuant to the BEPS Project (Action 13)
    in 2015 –, which was established to reduce the information asymmetry between MNEs
    and tax authorities of the countries they operate in, now public CbCR – as suggested
    by the EU Commission in 2016 – is discussed as a next step. Here, the objective
    is to overcome information asymmetries between MNEs and the general public of
    the countries they operate in. Starting from the assumption that regulators care
    about the legitimacy of tax laws, this article evaluates pros and cons of public
    CbCR. The authors find that from the perspective of information asymmetries, public
    CbCR increases tax transparency only marginally at best. Accordingly, it is concluded
    that democracies that are based on the rule of law seem to rely on pillories in
    terms of public CbCR to enforce fair tax payments.
article_type: original
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. Country-by-Country Reporting
    Goes Public - Cui Bono? <i>International Transfer Pricing Journal</i>. 2020;27(2).
  apa: Lagarden, M., Schreiber, U., Simons, D., &#38; Sureth-Sloane, C. (2020). Country-by-Country
    Reporting Goes Public - Cui Bono? <i>International Transfer Pricing Journal</i>,
    <i>27</i>(2).
  bibtex: '@article{Lagarden_Schreiber_Simons_Sureth-Sloane_2020, title={Country-by-Country
    Reporting Goes Public - Cui Bono?}, volume={27}, number={2}, journal={International
    Transfer Pricing Journal}, author={Lagarden, Martin and Schreiber, Ulrich and
    Simons, Dirk and Sureth-Sloane, Caren}, year={2020} }'
  chicago: Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane.
    “Country-by-Country Reporting Goes Public - Cui Bono?” <i>International Transfer
    Pricing Journal</i> 27, no. 2 (2020).
  ieee: M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, “Country-by-Country
    Reporting Goes Public - Cui Bono?,” <i>International Transfer Pricing Journal</i>,
    vol. 27, no. 2, 2020.
  mla: Lagarden, Martin, et al. “Country-by-Country Reporting Goes Public - Cui Bono?”
    <i>International Transfer Pricing Journal</i>, vol. 27, no. 2, 2020.
  short: M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, International Transfer
    Pricing Journal 27 (2020).
date_created: 2020-04-09T08:11:43Z
date_updated: 2026-04-09T07:23:15Z
department:
- _id: '187'
- _id: '635'
intvolume: '        27'
issue: '2'
language:
- iso: eng
publication: International Transfer Pricing Journal
publication_status: published
quality_controlled: '1'
status: public
title: Country-by-Country Reporting Goes Public - Cui Bono?
type: journal_article
user_id: '96670'
volume: 27
year: '2020'
...
---
_id: '21415'
abstract:
- lang: eng
  text: 'This article comprehensively reviews Australia’s corporate income tax complexity
    as faced by multinational corporations (MNCs) and compares it to the average of
    the remaining OECD countries. Building on unique survey data, I find that the
    Australian tax code is considerably more complex than the OECD average, which
    is mainly due to overly complex anti-avoidance legislation, such as regulations
    on transfer pricing, general anti-avoidance or controlled foreign corporations
    (CFC). In contrast, Australia’s tax framework, which covers processes and features
    such as tax law enactment or tax audits, is close to the OECD average. A more
    detailed analysis yields further interesting insights. For example, excessive
    details in the tax code and the time between the announcement of a tax law change
    and its enactment turn out to be serious issues in Australia relative to the remaining
    OECD countries. '
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  last_name: Hoppe
citation:
  ama: Hoppe T. Tax Complexity in Australia – a Survey-Based Comparison to the OECD
    Average. <i>Australian Tax Forum</i>. 2020;35(4):451-475.
  apa: Hoppe, T. (2020). Tax Complexity in Australia – a Survey-Based Comparison to
    the OECD Average. <i>Australian Tax Forum</i>, <i>35</i>(4), 451–475.
  bibtex: '@article{Hoppe_2020, title={Tax Complexity in Australia – a Survey-Based
    Comparison to the OECD Average}, volume={35}, number={4}, journal={Australian
    Tax Forum}, author={Hoppe, Thomas}, year={2020}, pages={451–475} }'
  chicago: 'Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison
    to the OECD Average.” <i>Australian Tax Forum</i> 35, no. 4 (2020): 451–75.'
  ieee: T. Hoppe, “Tax Complexity in Australia – a Survey-Based Comparison to the
    OECD Average,” <i>Australian Tax Forum</i>, vol. 35, no. 4, pp. 451–475, 2020.
  mla: Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison to
    the OECD Average.” <i>Australian Tax Forum</i>, vol. 35, no. 4, 2020, pp. 451–75.
  short: T. Hoppe, Australian Tax Forum 35 (2020) 451–475.
date_created: 2021-03-09T08:50:49Z
date_updated: 2026-04-09T07:22:43Z
department:
- _id: '187'
intvolume: '        35'
issue: '4'
language:
- iso: eng
page: 451-475
publication: Australian Tax Forum
status: public
title: Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average
type: journal_article
user_id: '96670'
volume: 35
year: '2020'
...
---
_id: '21420'
author:
- first_name: Christina
  full_name: Mair, Christina
  last_name: Mair
- first_name: Wolfram
  full_name: Scheffler, Wolfram
  last_name: Scheffler
- first_name: Isabell
  full_name: Senger, Isabell
  last_name: Senger
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Mair C, Scheffler W, Senger I, Sureth-Sloane C. Auswirkungen der digitalen
    Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte
    – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren. <i>Steuer und Wirtschaft</i>.
    2020;97(4):317-329.
  apa: Mair, C., Scheffler, W., Senger, I., &#38; Sureth-Sloane, C. (2020). Auswirkungen
    der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte
    – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren. <i>Steuer und Wirtschaft</i>,
    <i>97</i>(4), 317–329.
  bibtex: '@article{Mair_Scheffler_Senger_Sureth-Sloane_2020, title={Auswirkungen
    der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte
    – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren}, volume={97}, number={4},
    journal={Steuer und Wirtschaft}, author={Mair, Christina and Scheffler, Wolfram
    and Senger, Isabell and Sureth-Sloane, Caren}, year={2020}, pages={317–329} }'
  chicago: 'Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane.
    “Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung
    der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren.”
    <i>Steuer und Wirtschaft</i> 97, no. 4 (2020): 317–29.'
  ieee: C. Mair, W. Scheffler, I. Senger, and C. Sureth-Sloane, “Auswirkungen der
    digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte
    – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren,” <i>Steuer und Wirtschaft</i>,
    vol. 97, no. 4, pp. 317–329, 2020.
  mla: Mair, Christina, et al. “Auswirkungen der digitalen Flexibilisierung des Fertigungsortes
    auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum
    3D-Druck-Verfahren.” <i>Steuer und Wirtschaft</i>, vol. 97, no. 4, 2020, pp. 317–29.
  short: C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Steuer und Wirtschaft
    97 (2020) 317–329.
date_created: 2021-03-09T09:10:02Z
date_updated: 2026-04-09T07:18:06Z
department:
- _id: '187'
intvolume: '        97'
issue: '4'
language:
- iso: ger
page: 317-329
publication: Steuer und Wirtschaft
quality_controlled: '1'
status: public
title: Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung
  der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren
type: journal_article
user_id: '96670'
volume: 97
year: '2020'
...
---
_id: '49871'
author:
- first_name: Henning
  full_name: Giese, Henning
  id: '92812'
  last_name: Giese
- first_name: Benjamin
  full_name: Graßl, Benjamin
  last_name: Graßl
- first_name: Svea
  full_name: Holtmann, Svea
  last_name: Holtmann
- first_name: Philipp
  full_name: Krug, Philipp
  last_name: Krug
citation:
  ama: Giese H, Graßl B, Holtmann S, Krug P. Steuerliche Entlastungsmöglichkeiten
    für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie. <i>Deutsches
    Steuerrecht</i>. 2020;59(16-16):752-760.
  apa: Giese, H., Graßl, B., Holtmann, S., &#38; Krug, P. (2020). Steuerliche Entlastungsmöglichkeiten
    für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie. <i>Deutsches
    Steuerrecht</i>, <i>59</i>(16–16), 752–760.
  bibtex: '@article{Giese_Graßl_Holtmann_Krug_2020, title={Steuerliche Entlastungsmöglichkeiten
    für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie}, volume={59},
    number={16–16}, journal={Deutsches Steuerrecht}, author={Giese, Henning and Graßl,
    Benjamin and Holtmann, Svea and Krug, Philipp}, year={2020}, pages={752–760} }'
  chicago: 'Giese, Henning, Benjamin Graßl, Svea Holtmann, and Philipp Krug. “Steuerliche
    Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie.”
    <i>Deutsches Steuerrecht</i> 59, no. 16–16 (2020): 752–60.'
  ieee: H. Giese, B. Graßl, S. Holtmann, and P. Krug, “Steuerliche Entlastungsmöglichkeiten
    für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie,” <i>Deutsches
    Steuerrecht</i>, vol. 59, no. 16–16, pp. 752–760, 2020.
  mla: Giese, Henning, et al. “Steuerliche Entlastungsmöglichkeiten für kleine und
    mittlere Unternehmen wegen der COVID-19-Pandemie.” <i>Deutsches Steuerrecht</i>,
    vol. 59, no. 16–16, 2020, pp. 752–60.
  short: H. Giese, B. Graßl, S. Holtmann, P. Krug, Deutsches Steuerrecht 59 (2020)
    752–760.
date_created: 2023-12-19T13:18:55Z
date_updated: 2026-04-09T07:20:50Z
department:
- _id: '187'
intvolume: '        59'
issue: 16-16
language:
- iso: ger
page: 752-760
publication: Deutsches Steuerrecht
status: public
title: Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen
  der COVID-19-Pandemie
type: journal_article
user_id: '96670'
volume: 59
year: '2020'
...
---
_id: '21425'
author:
- first_name: Maximilian
  full_name: Kittl, Maximilian
  last_name: Kittl
- first_name: Johannes
  full_name: Lorenz, Johannes
  last_name: Lorenz
citation:
  ama: Kittl M, Lorenz J. Was lange währt, wird endlich gut? Vorschau zur erwarteten
    Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel. <i>Deutsches
    Steuerrecht</i>. 2019;57(18):897-903.
  apa: Kittl, M., &#38; Lorenz, J. (2019). Was lange währt, wird endlich gut? Vorschau
    zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel.
    <i>Deutsches Steuerrecht</i>, <i>57</i>(18), 897–903.
  bibtex: '@article{Kittl_Lorenz_2019, title={Was lange währt, wird endlich gut? Vorschau
    zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel},
    volume={57}, number={18}, journal={Deutsches Steuerrecht}, author={Kittl, Maximilian
    and Lorenz, Johannes}, year={2019}, pages={897–903} }'
  chicago: 'Kittl, Maximilian, and Johannes Lorenz. “Was lange währt, wird endlich
    gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen
    Konzernklausel.” <i>Deutsches Steuerrecht</i> 57, no. 18 (2019): 897–903.'
  ieee: M. Kittl and J. Lorenz, “Was lange währt, wird endlich gut? Vorschau zur erwarteten
    Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel,” <i>Deutsches
    Steuerrecht</i>, vol. 57, no. 18, pp. 897–903, 2019.
  mla: Kittl, Maximilian, and Johannes Lorenz. “Was lange währt, wird endlich gut?
    Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel.”
    <i>Deutsches Steuerrecht</i>, vol. 57, no. 18, 2019, pp. 897–903.
  short: M. Kittl, J. Lorenz, Deutsches Steuerrecht 57 (2019) 897–903.
date_created: 2021-03-09T09:48:04Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
intvolume: '        57'
issue: '18'
language:
- iso: ger
page: 897-903
publication: Deutsches Steuerrecht
status: public
title: Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des
  BFH zur grunderwerbsteuerlichen Konzernklausel
type: journal_article
user_id: '68607'
volume: 57
year: '2019'
...
---
_id: '21426'
abstract:
- lang: eng
  text: "This chapter examines the drivers of corporate income tax complexity for\r\nmultinational
    corporations in South Africa. Based on unique data from a\r\nglobal survey of
    tax consultants which was conducted in 2016 by Hoppe et al,\r\nnovel insights
    can be provided into the complexity of the South African tax\r\nsystem. The data
    enable a comparison of South Africa with the global mean\r\nof tax complexity,
    as well as with its major trade and investment partners. It\r\nis further possible
    to distinguish between different areas of tax complexity, ie,\r\ntax code complexity
    (complexity inherent in the different regulations of the\r\ntax code) and tax
    framework complexity (complexity that arises from the\r\nfeatures and processes
    of a tax system). Frequent changes in tax regulations,\r\nambiguity and interpretation,
    as well as record-keeping, are found to be the\r\nmost important complexity drivers
    in the tax code of South Africa. The\r\nanalysis further highlights that anti-avoidance
    provisions, such as transfer\r\npricing and controlled foreign corporation rules,
    are perceived as most\r\ncomplex. With respect to tax framework complexity, the
    poor disclosure of\r\naudit selection criteria, the lack of experience or technical
    skills of tax officers\r\nin the audit process and problems associated with tax
    refunds appear to be\r\nserious concerns. Even though South Africa’s overall tax
    system complexity\r\ndoes not seem to differ very much from other related countries,
    a closer look\r\ninto the details reveals a number of future challenges."
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  id: '22671'
  last_name: Hoppe
- first_name: Reyhaneh
  full_name: Safaei, Reyhaneh
  id: '66935'
  last_name: Safaei
- first_name: Amanda
  full_name: Singleton, Amanda
  last_name: Singleton
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: 'Hoppe T, Safaei R, Singleton A, Sureth-Sloane C. Tax Complexity for Multinational
    Corporations in South Africa - Evidence from a Global Survey. In: Evans C, Franzsen
    R, Stack E, eds. <i>Tax Simplification - An African Perspective</i>. Pretoria:
    Pretoria University Law Press; 2019:267-293.'
  apa: 'Hoppe, T., Safaei, R., Singleton, A., &#38; Sureth-Sloane, C. (2019). Tax
    Complexity for Multinational Corporations in South Africa - Evidence from a Global
    Survey. In C. Evans, R. Franzsen, &#38; E. Stack (Eds.), <i>Tax Simplification
    - An African Perspective</i> (pp. 267–293). Pretoria: Pretoria University Law
    Press.'
  bibtex: '@inbook{Hoppe_Safaei_Singleton_Sureth-Sloane_2019, place={Pretoria}, title={Tax
    Complexity for Multinational Corporations in South Africa - Evidence from a Global
    Survey}, booktitle={Tax Simplification - An African Perspective}, publisher={Pretoria
    University Law Press}, author={Hoppe, Thomas and Safaei, Reyhaneh and Singleton,
    Amanda and Sureth-Sloane, Caren}, editor={Evans, Chris and Franzsen, Riël and
    Stack, ElizabethEditors}, year={2019}, pages={267–293} }'
  chicago: 'Hoppe, Thomas, Reyhaneh Safaei, Amanda Singleton, and Caren Sureth-Sloane.
    “Tax Complexity for Multinational Corporations in South Africa - Evidence from
    a Global Survey.” In <i>Tax Simplification - An African Perspective</i>, edited
    by Chris Evans, Riël Franzsen, and Elizabeth Stack, 267–93. Pretoria: Pretoria
    University Law Press, 2019.'
  ieee: 'T. Hoppe, R. Safaei, A. Singleton, and C. Sureth-Sloane, “Tax Complexity
    for Multinational Corporations in South Africa - Evidence from a Global Survey,”
    in <i>Tax Simplification - An African Perspective</i>, C. Evans, R. Franzsen,
    and E. Stack, Eds. Pretoria: Pretoria University Law Press, 2019, pp. 267–293.'
  mla: Hoppe, Thomas, et al. “Tax Complexity for Multinational Corporations in South
    Africa - Evidence from a Global Survey.” <i>Tax Simplification - An African Perspective</i>,
    edited by Chris Evans et al., Pretoria University Law Press, 2019, pp. 267–93.
  short: 'T. Hoppe, R. Safaei, A. Singleton, C. Sureth-Sloane, in: C. Evans, R. Franzsen,
    E. Stack (Eds.), Tax Simplification - An African Perspective, Pretoria University
    Law Press, Pretoria, 2019, pp. 267–293.'
date_created: 2021-03-09T09:53:42Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
editor:
- first_name: Chris
  full_name: Evans, Chris
  last_name: Evans
- first_name: Riël
  full_name: Franzsen, Riël
  last_name: Franzsen
- first_name: Elizabeth
  full_name: Stack, Elizabeth
  last_name: Stack
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.pulp.up.ac.za/component/edocman/tax-simplification-an-african-perspective/download?Itemid=
oa: '1'
page: 267-293
place: Pretoria
publication: Tax Simplification - An African Perspective
publication_identifier:
  isbn:
  - 978-1-920538-96-5
publisher: Pretoria University Law Press
status: public
title: Tax Complexity for Multinational Corporations in South Africa - Evidence from
  a Global Survey
type: book_chapter
user_id: '68751'
year: '2019'
...
---
_id: '20875'
author:
- first_name: Sönke
  full_name: Sievers, Sönke
  id: '46447'
  last_name: Sievers
- first_name: Jens
  full_name: Kengelbach, Jens
  last_name: Kengelbach
- first_name: Georg
  full_name: Keienburg, Georg
  last_name: Keienburg
- first_name: Maximilian
  full_name: Bader, Maximilian
  last_name: Bader
- first_name: Dominik
  full_name: Degen, Dominik
  last_name: Degen
- first_name: Jeff
  full_name: Gell, Jeff
  last_name: Gell
- first_name: Jesper
  full_name: Nielsen, Jesper
  last_name: Nielsen
citation:
  ama: Sievers S, Kengelbach J, Keienburg G, et al. <i>Downturns Are a Better Time
    For Deal Hunting</i>. The Boston Consulting Group, Inc., M&#38;A Report; 2019.
  apa: Sievers, S., Kengelbach, J., Keienburg, G., Bader, M., Degen, D., Gell, J.,
    &#38; Nielsen, J. (2019). <i>Downturns Are a Better Time For Deal Hunting</i>.
    The Boston Consulting Group, Inc., M&#38;A Report.
  bibtex: '@book{Sievers_Kengelbach_Keienburg_Bader_Degen_Gell_Nielsen_2019, title={Downturns
    Are a Better Time For Deal Hunting}, publisher={The Boston Consulting Group, Inc.,
    M&#38;A Report}, author={Sievers, Sönke and Kengelbach, Jens and Keienburg, Georg
    and Bader, Maximilian and Degen, Dominik and Gell, Jeff and Nielsen, Jesper},
    year={2019} }'
  chicago: Sievers, Sönke, Jens Kengelbach, Georg Keienburg, Maximilian Bader, Dominik
    Degen, Jeff Gell, and Jesper Nielsen. <i>Downturns Are a Better Time For Deal
    Hunting</i>. The Boston Consulting Group, Inc., M&#38;A Report, 2019.
  ieee: S. Sievers <i>et al.</i>, <i>Downturns Are a Better Time For Deal Hunting</i>.
    The Boston Consulting Group, Inc., M&#38;A Report, 2019.
  mla: Sievers, Sönke, et al. <i>Downturns Are a Better Time For Deal Hunting</i>.
    The Boston Consulting Group, Inc., M&#38;A Report, 2019.
  short: S. Sievers, J. Kengelbach, G. Keienburg, M. Bader, D. Degen, J. Gell, J.
    Nielsen, Downturns Are a Better Time For Deal Hunting, The Boston Consulting Group,
    Inc., M&#38;A Report, 2019.
date_created: 2021-01-06T08:32:06Z
date_updated: 2022-01-06T06:54:41Z
department:
- _id: '275'
language:
- iso: eng
publication_status: published
publisher: The Boston Consulting Group, Inc., M&A Report
status: public
title: Downturns Are a Better Time For Deal Hunting
type: report
user_id: '46447'
year: '2019'
...
---
_id: '4561'
abstract:
- lang: eng
  text: We exploit a unique sample of structured financial products (SFPs) to analyze
    pricing and issuance dependencies among different types of such market‐linked
    investment vehicles. Our study provides evidence of cross‐pricing between products
    with complementary payoff profiles. Such dependencies may be explained by issuers’
    efforts to generate order flow for products that supplement their current SFP
    risk exposure. Additionally, we observe issuance patterns in line with the argument
    that issuers exploit the complementarity payout profiles when bringing SFPs to
    market. Our study emphasizes cross‐pricing from a perspective not previously considered
    in the literature.
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: Andrea
  full_name: Schertler, Andrea
  last_name: Schertler
citation:
  ama: Pelster M, Schertler A. Pricing and issuance dependencies in SFP portfolios.
    <i>Journal of Futures Markets</i>. 2019;39(3):342-365. doi:<a href="https://doi.org/10.1002/fut.21978">10.1002/fut.21978</a>
  apa: Pelster, M., &#38; Schertler, A. (2019). Pricing and issuance dependencies
    in SFP portfolios. <i>Journal of Futures Markets</i>, <i>39</i>(3), 342–365. <a
    href="https://doi.org/10.1002/fut.21978">https://doi.org/10.1002/fut.21978</a>
  bibtex: '@article{Pelster_Schertler_2019, title={Pricing and issuance dependencies
    in SFP portfolios}, volume={39}, DOI={<a href="https://doi.org/10.1002/fut.21978">10.1002/fut.21978</a>},
    number={3}, journal={Journal of Futures Markets}, author={Pelster, Matthias and
    Schertler, Andrea}, year={2019}, pages={342–365} }'
  chicago: 'Pelster, Matthias, and Andrea Schertler. “Pricing and Issuance Dependencies
    in SFP Portfolios.” <i>Journal of Futures Markets</i> 39, no. 3 (2019): 342–65.
    <a href="https://doi.org/10.1002/fut.21978">https://doi.org/10.1002/fut.21978</a>.'
  ieee: M. Pelster and A. Schertler, “Pricing and issuance dependencies in SFP portfolios,”
    <i>Journal of Futures Markets</i>, vol. 39, no. 3, pp. 342–365, 2019.
  mla: Pelster, Matthias, and Andrea Schertler. “Pricing and Issuance Dependencies
    in SFP Portfolios.” <i>Journal of Futures Markets</i>, vol. 39, no. 3, 2019, pp.
    342–65, doi:<a href="https://doi.org/10.1002/fut.21978">10.1002/fut.21978</a>.
  short: M. Pelster, A. Schertler, Journal of Futures Markets 39 (2019) 342–365.
date_created: 2018-10-01T11:45:28Z
date_updated: 2022-01-06T07:01:10Z
ddc:
- '330'
department:
- _id: '186'
- _id: '578'
doi: 10.1002/fut.21978
file:
- access_level: closed
  content_type: application/pdf
  creator: bange
  date_created: 2019-02-06T13:06:50Z
  date_updated: 2019-02-06T13:06:50Z
  file_id: '7566'
  file_name: Pelster 2019 SFP.pdf
  file_size: 1658836
  relation: main_file
  success: 1
file_date_updated: 2019-02-06T13:06:50Z
has_accepted_license: '1'
intvolume: '        39'
issue: '3'
jel:
- G12
- G13
- G14
- G24
keyword:
- cross‐pricing
- discount certificate
- hedging
- issuance decisions
- put warrants
- structured financial products
language:
- iso: eng
page: 342-365
publication: Journal of Futures Markets
publication_status: published
status: public
title: Pricing and issuance dependencies in SFP portfolios
type: journal_article
user_id: '21810'
volume: 39
year: '2019'
...