---
_id: '2617'
author:
- first_name: Stefan
full_name: Betz, Stefan
id: '54'
last_name: Betz
citation:
ama: 'Betz S. Internationale Standortwahl als strategisches Logistikproblem. In:
Betz S, ed. Ausgewählte Probleme des Logistikmanagements. 2nd ed. Hamburg;
2015:211-236.'
apa: Betz, S. (2015). Internationale Standortwahl als strategisches Logistikproblem.
In S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements (2nd ed.,
pp. 211–236). Hamburg.
bibtex: '@inbook{Betz_2015, place={Hamburg}, edition={2}, title={Internationale
Standortwahl als strategisches Logistikproblem}, booktitle={Ausgewählte Probleme
des Logistikmanagements}, author={Betz, Stefan}, editor={Betz, StefanEditor},
year={2015}, pages={211–236} }'
chicago: Betz, Stefan. “Internationale Standortwahl als strategisches Logistikproblem.”
In Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz,
2nd ed., 211–36. Hamburg, 2015.
ieee: S. Betz, “Internationale Standortwahl als strategisches Logistikproblem,”
in Ausgewählte Probleme des Logistikmanagements, 2nd ed., S. Betz, Ed.
Hamburg, 2015, pp. 211–236.
mla: Betz, Stefan. “Internationale Standortwahl als strategisches Logistikproblem.”
Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd
ed., 2015, pp. 211–36.
short: 'S. Betz, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements,
2nd ed., Hamburg, 2015, pp. 211–236.'
date_created: 2018-05-03T12:38:55Z
date_updated: 2022-01-06T06:57:17Z
department:
- _id: '193'
edition: '2'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 211-236
place: Hamburg
publication: Ausgewählte Probleme des Logistikmanagements
publication_status: published
status: public
title: Internationale Standortwahl als strategisches Logistikproblem
type: book_chapter
user_id: '21811'
year: '2015'
...
---
_id: '2992'
citation:
ama: Betz S, ed. Ausgewählte Probleme des Logistikmanagements. 2nd ed. Hamburg;
2015.
apa: Betz, S. (Ed.). (2015). Ausgewählte Probleme des Logistikmanagements
(2nd ed.). Hamburg.
bibtex: '@book{Betz_2015, place={Hamburg}, edition={2nd}, title={Ausgewählte Probleme
des Logistikmanagements}, year={2015} }'
chicago: Betz, Stefan, ed. Ausgewählte Probleme des Logistikmanagements.
2nd ed. Hamburg, 2015.
ieee: S. Betz, Ed., Ausgewählte Probleme des Logistikmanagements, 2nd ed.
Hamburg, 2015.
mla: Betz, Stefan, editor. Ausgewählte Probleme des Logistikmanagements.
2nd ed., 2015.
short: S. Betz, ed., Ausgewählte Probleme des Logistikmanagements, 2nd ed., Hamburg,
2015.
date_created: 2018-06-05T07:56:36Z
date_updated: 2022-01-06T06:58:50Z
department:
- _id: '193'
edition: 2nd
editor:
- first_name: Stefan
full_name: Betz, Stefan
id: '54'
last_name: Betz
language:
- iso: ger
place: Hamburg
publication_status: published
status: public
title: Ausgewählte Probleme des Logistikmanagements
type: book_editor
user_id: '21811'
year: '2015'
...
---
_id: '4745'
abstract:
- lang: eng
text: 'Formulary apportionment is an intensively debated mechanism for allocating
tax base within multinational groups. Systems under which the formula is identical
in all jurisdictions and systems under which jurisdictions can determine the weights
on the formula factors individually can be observed. The latter systems produce
uncertainty about the overall tax-liable share of the future group tax base. Counter-intuitively,
I identify scenarios under which increased uncertainty leads to higher expected
future group income. My results provide helpful insights for firms and policy
makers debating the specific design of a formulary apportionment system. '
author:
- first_name: Regina
full_name: Ortmann, Regina
id: '10020'
last_name: Ortmann
citation:
ama: Ortmann R. Uncertainty in Weighting Formulary Apportionment Factors. How
Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,.
Vol 2015-10.; 2015.
apa: Ortmann, R. (2015). Uncertainty in Weighting Formulary Apportionment Factors.
How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,
(Vol. 2015–10).
bibtex: '@book{Ortmann_2015, series={WU Working Paper Series}, title={Uncertainty
in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact
After-Tax Income of Multinational Groups?,}, volume={2015–10}, author={Ortmann,
Regina}, year={2015}, collection={WU Working Paper Series} }'
chicago: Ortmann, Regina. Uncertainty in Weighting Formulary Apportionment Factors.
How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,.
Vol. 2015–10. WU Working Paper Series, 2015.
ieee: R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How
Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,
vol. 2015–10. 2015.
mla: Ortmann, Regina. Uncertainty in Weighting Formulary Apportionment Factors.
How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,.
Vol. 2015–10, 2015.
short: R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How
Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, 2015.
date_created: 2018-10-15T11:00:01Z
date_updated: 2022-01-06T07:01:20Z
ddc:
- '330'
department:
- _id: '590'
- _id: '635'
file:
- access_level: closed
content_type: application/pdf
creator: llennard
date_created: 2020-08-14T08:06:12Z
date_updated: 2020-08-14T08:06:12Z
file_id: '17958'
file_name: TAF_WP_010_Ortmann_2015.pdf
file_size: 254259
relation: main_file
success: 1
file_date_updated: 2020-08-14T08:06:12Z
has_accepted_license: '1'
language:
- iso: eng
main_file_link:
- url: https://en.wiwi.uni-paderborn.de/fileadmin/cetar/TAF_Working_Paper_Series/TAF_WP_010_Ortmann_2015.pdf
series_title: WU Working Paper Series
status: public
title: Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting
Uncertainty Impact After-Tax Income of Multinational Groups?,
type: working_paper
user_id: '21222'
volume: 2015 - 10
year: '2015'
...
---
_id: '4749'
author:
- first_name: Regina
full_name: Ortmann, Regina
last_name: Ortmann
- first_name: Erich
full_name: Pummerer, Erich
last_name: Pummerer
citation:
ama: Ortmann R, Pummerer E. Formula Apportionment or Separate Accounting? Tax-Induced
Distortions of Multinationals’ Locational Investment Decisions. Vol 198.;
2015.
apa: Ortmann, R., & Pummerer, E. (2015). Formula Apportionment or Separate
Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions
(Vol. 198).
bibtex: '@book{Ortmann_Pummerer_2015, series={arqus, Quantitative Research in Taxation},
title={Formula Apportionment or Separate Accounting? Tax-Induced Distortions of
Multinationals’ Locational Investment Decisions}, volume={198}, author={Ortmann,
Regina and Pummerer, Erich}, year={2015}, collection={arqus, Quantitative Research
in Taxation} }'
chicago: Ortmann, Regina, and Erich Pummerer. Formula Apportionment or Separate
Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions.
Vol. 198. Arqus, Quantitative Research in Taxation, 2015.
ieee: R. Ortmann and E. Pummerer, Formula Apportionment or Separate Accounting?
Tax-Induced Distortions of Multinationals’ Locational Investment Decisions,
vol. 198. 2015.
mla: Ortmann, Regina, and Erich Pummerer. Formula Apportionment or Separate Accounting?
Tax-Induced Distortions of Multinationals’ Locational Investment Decisions.
Vol. 198, 2015.
short: R. Ortmann, E. Pummerer, Formula Apportionment or Separate Accounting? Tax-Induced
Distortions of Multinationals’ Locational Investment Decisions, 2015.
date_created: 2018-10-15T11:05:39Z
date_updated: 2022-01-06T07:01:20Z
department:
- _id: '590'
- _id: '187'
intvolume: ' 198'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals'
Locational Investment Decisions
type: working_paper
user_id: '21222'
volume: 198
year: '2015'
...
---
_id: '4757'
author:
- first_name: Rainer
full_name: Niemann, Rainer
last_name: Niemann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Niemann R, Sureth-Sloane C. Investment Effects of Wealth Taxes under Uncertainty
and Irreversibility. Vol 209.; 2015.
apa: Niemann, R., & Sureth-Sloane, C. (2015). Investment Effects of Wealth
Taxes under Uncertainty and Irreversibility (Vol. 209).
bibtex: '@book{Niemann_Sureth-Sloane_2015, series={arqus, Quantitative Research
in Taxation}, title={Investment Effects of Wealth Taxes under Uncertainty and
Irreversibility}, volume={209}, author={Niemann, Rainer and Sureth-Sloane, Caren},
year={2015}, collection={arqus, Quantitative Research in Taxation} }'
chicago: Niemann, Rainer, and Caren Sureth-Sloane. Investment Effects of Wealth
Taxes under Uncertainty and Irreversibility. Vol. 209. Arqus, Quantitative
Research in Taxation, 2015.
ieee: R. Niemann and C. Sureth-Sloane, Investment Effects of Wealth Taxes under
Uncertainty and Irreversibility, vol. 209. 2015.
mla: Niemann, Rainer, and Caren Sureth-Sloane. Investment Effects of Wealth Taxes
under Uncertainty and Irreversibility. Vol. 209, 2015.
short: R. Niemann, C. Sureth-Sloane, Investment Effects of Wealth Taxes under Uncertainty
and Irreversibility, 2015.
date_created: 2018-10-15T12:54:30Z
date_updated: 2022-01-06T07:01:21Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 209'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Investment Effects of Wealth Taxes under Uncertainty and Irreversibility
type: working_paper
user_id: '61801'
volume: 209
year: '2015'
...
---
_id: '4758'
author:
- first_name: Annika
full_name: Hegemann, Annika
last_name: Hegemann
- first_name: Angela
full_name: Kunoth, Angela
last_name: Kunoth
- first_name: Kristina
full_name: Rupp, Kristina
last_name: Rupp
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Hegemann A, Kunoth A, Rupp K, Sureth-Sloane C. Hold or Sell? How Capital
Gains Taxation Affects Holding Decisions. Vol 183.; 2015.
apa: Hegemann, A., Kunoth, A., Rupp, K., & Sureth-Sloane, C. (2015). Hold
or Sell? How Capital Gains Taxation Affects Holding Decisions (Vol. 183).
bibtex: '@book{Hegemann_Kunoth_Rupp_Sureth-Sloane_2015, series={arqus, Quantitative
Research in Taxation}, title={Hold or Sell? How Capital Gains Taxation Affects
Holding Decisions}, volume={183}, author={Hegemann, Annika and Kunoth, Angela
and Rupp, Kristina and Sureth-Sloane, Caren}, year={2015}, collection={arqus,
Quantitative Research in Taxation} }'
chicago: Hegemann, Annika, Angela Kunoth, Kristina Rupp, and Caren Sureth-Sloane.
Hold or Sell? How Capital Gains Taxation Affects Holding Decisions. Vol.
183. Arqus, Quantitative Research in Taxation, 2015.
ieee: A. Hegemann, A. Kunoth, K. Rupp, and C. Sureth-Sloane, Hold or Sell? How
Capital Gains Taxation Affects Holding Decisions, vol. 183. 2015.
mla: Hegemann, Annika, et al. Hold or Sell? How Capital Gains Taxation Affects
Holding Decisions. Vol. 183, 2015.
short: A. Hegemann, A. Kunoth, K. Rupp, C. Sureth-Sloane, Hold or Sell? How Capital
Gains Taxation Affects Holding Decisions, 2015.
date_created: 2018-10-15T12:58:47Z
date_updated: 2022-01-06T07:01:21Z
department:
- _id: '187'
intvolume: ' 183'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Hold or Sell? How Capital Gains Taxation Affects Holding Decisions
type: working_paper
user_id: '21222'
volume: 183
year: '2015'
...
---
_id: '4759'
author:
- first_name: Stephan
full_name: Alberternst, Stephan
last_name: Alberternst
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Alberternst S, Sureth-Sloane C. The Effect of Taxes on Corporate Financing
Decision - Evidence from the German Interest Barrier. Vol 182.; 2015.
apa: Alberternst, S., & Sureth-Sloane, C. (2015). The Effect of Taxes on
Corporate Financing Decision - Evidence from the German Interest Barrier (Vol.
182).
bibtex: '@book{Alberternst_Sureth-Sloane_2015, series={arqus, Quantitative Research
in Taxation}, title={The Effect of Taxes on Corporate Financing Decision - Evidence
from the German Interest Barrier}, volume={182}, author={Alberternst, Stephan
and Sureth-Sloane, Caren}, year={2015}, collection={arqus, Quantitative Research
in Taxation} }'
chicago: Alberternst, Stephan, and Caren Sureth-Sloane. The Effect of Taxes on
Corporate Financing Decision - Evidence from the German Interest Barrier.
Vol. 182. Arqus, Quantitative Research in Taxation, 2015.
ieee: S. Alberternst and C. Sureth-Sloane, The Effect of Taxes on Corporate Financing
Decision - Evidence from the German Interest Barrier, vol. 182. 2015.
mla: Alberternst, Stephan, and Caren Sureth-Sloane. The Effect of Taxes on Corporate
Financing Decision - Evidence from the German Interest Barrier. Vol. 182,
2015.
short: S. Alberternst, C. Sureth-Sloane, The Effect of Taxes on Corporate Financing
Decision - Evidence from the German Interest Barrier, 2015.
date_created: 2018-10-15T13:08:59Z
date_updated: 2022-01-06T07:01:21Z
department:
- _id: '187'
intvolume: ' 182'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: The Effect of Taxes on Corporate Financing Decision - Evidence from the German
Interest Barrier
type: working_paper
user_id: '21222'
volume: 182
year: '2015'
...
---
_id: '5025'
author:
- first_name: Stephan
full_name: Alberternst, Stephan
last_name: Alberternst
- first_name: Torben
full_name: Schwar, Torben
last_name: Schwar
citation:
ama: Alberternst S, Schwar T. Relevanz der Zinsschranke – eine empirische Untersuchung
der betroffenen Unternehmen von 2008 bis 2012. Vol 200.; 2015.
apa: Alberternst, S., & Schwar, T. (2015). Relevanz der Zinsschranke – eine
empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012 (Vol.
200).
bibtex: '@book{Alberternst_Schwar_2015, series={arqus, Quantitative Research in
Taxation}, title={Relevanz der Zinsschranke – eine empirische Untersuchung der
betroffenen Unternehmen von 2008 bis 2012}, volume={200}, author={Alberternst,
Stephan and Schwar, Torben}, year={2015}, collection={arqus, Quantitative Research
in Taxation} }'
chicago: Alberternst, Stephan, and Torben Schwar. Relevanz der Zinsschranke –
eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012.
Vol. 200. arqus, Quantitative Research in Taxation, 2015.
ieee: S. Alberternst and T. Schwar, Relevanz der Zinsschranke – eine empirische
Untersuchung der betroffenen Unternehmen von 2008 bis 2012, vol. 200. 2015.
mla: Alberternst, Stephan, and Torben Schwar. Relevanz der Zinsschranke – eine
empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012. Vol.
200, 2015.
short: S. Alberternst, T. Schwar, Relevanz der Zinsschranke – eine empirische Untersuchung
der betroffenen Unternehmen von 2008 bis 2012, 2015.
date_created: 2018-10-30T13:22:19Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
intvolume: ' 200'
language:
- iso: ger
series_title: arqus, Quantitative Research in Taxation
status: public
title: Relevanz der Zinsschranke – eine empirische Untersuchung der betroffenen Unternehmen
von 2008 bis 2012
type: working_paper
user_id: '21222'
volume: 200
year: '2015'
...
---
_id: '5026'
author:
- first_name: Anja
full_name: Rickermann, Anja
last_name: Rickermann
citation:
ama: 'Rickermann A. Die Besteuerung von Personengesellschaften Unter Besonderer
Berücksichtigung Der Verlustnutzungskonzeptionen Und Gewinnverwendungsoptionen
- Eine Analyse Der Wechselwirkungen Zwischen § 10d, § 15a, § 32a Und § 34a EStG.
Hamburg: Verlag Dr. Kovac; 2015.'
apa: 'Rickermann, A. (2015). Die Besteuerung von Personengesellschaften unter
besonderer Berücksichtigung der Verlustnutzungskonzeptionen und Gewinnverwendungsoptionen
- Eine Analyse der Wechselwirkungen zwischen § 10d, § 15a, § 32a und § 34a EStG.
Hamburg: Verlag Dr. Kovac.'
bibtex: '@book{Rickermann_2015, place={Hamburg}, title={Die Besteuerung von Personengesellschaften
unter besonderer Berücksichtigung der Verlustnutzungskonzeptionen und Gewinnverwendungsoptionen
- Eine Analyse der Wechselwirkungen zwischen § 10d, § 15a, § 32a und § 34a EStG},
publisher={Verlag Dr. Kovac}, author={Rickermann, Anja}, year={2015} }'
chicago: 'Rickermann, Anja. Die Besteuerung von Personengesellschaften Unter
Besonderer Berücksichtigung Der Verlustnutzungskonzeptionen Und Gewinnverwendungsoptionen
- Eine Analyse Der Wechselwirkungen Zwischen § 10d, § 15a, § 32a Und § 34a EStG.
Hamburg: Verlag Dr. Kovac, 2015.'
ieee: 'A. Rickermann, Die Besteuerung von Personengesellschaften unter besonderer
Berücksichtigung der Verlustnutzungskonzeptionen und Gewinnverwendungsoptionen
- Eine Analyse der Wechselwirkungen zwischen § 10d, § 15a, § 32a und § 34a EStG.
Hamburg: Verlag Dr. Kovac, 2015.'
mla: Rickermann, Anja. Die Besteuerung von Personengesellschaften Unter Besonderer
Berücksichtigung Der Verlustnutzungskonzeptionen Und Gewinnverwendungsoptionen
- Eine Analyse Der Wechselwirkungen Zwischen § 10d, § 15a, § 32a Und § 34a EStG.
Verlag Dr. Kovac, 2015.
short: A. Rickermann, Die Besteuerung von Personengesellschaften Unter Besonderer
Berücksichtigung Der Verlustnutzungskonzeptionen Und Gewinnverwendungsoptionen
- Eine Analyse Der Wechselwirkungen Zwischen § 10d, § 15a, § 32a Und § 34a EStG,
Verlag Dr. Kovac, Hamburg, 2015.
date_created: 2018-10-30T13:26:36Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
place: Hamburg
publisher: Verlag Dr. Kovac
status: public
supervisor:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
title: Die Besteuerung von Personengesellschaften unter besonderer Berücksichtigung
der Verlustnutzungskonzeptionen und Gewinnverwendungsoptionen - Eine Analyse der
Wechselwirkungen zwischen § 10d, § 15a, § 32a und § 34a EStG
type: dissertation
user_id: '21222'
year: '2015'
...
---
_id: '5047'
author:
- first_name: Caren
full_name: Sureth, Caren
last_name: Sureth
citation:
ama: 'Sureth C. Mehr Theorie wagen: Eine neue Ausbildung für die Praxis? WiSt
- Wirtschaftswissenschaftliches Studium. 2015;42(5):257-260. doi:10.15358/0340-1650_2013_5_257'
apa: 'Sureth, C. (2015). Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?
WiSt - Wirtschaftswissenschaftliches Studium, 42(5), 257–260. https://doi.org/10.15358/0340-1650_2013_5_257'
bibtex: '@article{Sureth_2015, title={Mehr Theorie wagen: Eine neue Ausbildung für
die Praxis?}, volume={42}, DOI={10.15358/0340-1650_2013_5_257},
number={5}, journal={WiSt - Wirtschaftswissenschaftliches Studium}, publisher={C.H.
Beck}, author={Sureth, Caren}, year={2015}, pages={257–260} }'
chicago: 'Sureth, Caren. “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?”
WiSt - Wirtschaftswissenschaftliches Studium 42, no. 5 (2015): 257–60.
https://doi.org/10.15358/0340-1650_2013_5_257.'
ieee: 'C. Sureth, “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?,” WiSt
- Wirtschaftswissenschaftliches Studium, vol. 42, no. 5, pp. 257–260, 2015.'
mla: 'Sureth, Caren. “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?”
WiSt - Wirtschaftswissenschaftliches Studium, vol. 42, no. 5, C.H. Beck,
2015, pp. 257–60, doi:10.15358/0340-1650_2013_5_257.'
short: C. Sureth, WiSt - Wirtschaftswissenschaftliches Studium 42 (2015) 257–260.
date_created: 2018-10-30T13:56:11Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
- _id: '635'
doi: 10.15358/0340-1650_2013_5_257
intvolume: ' 42'
issue: '5'
language:
- iso: ger
page: 257-260
publication: WiSt - Wirtschaftswissenschaftliches Studium
publication_identifier:
issn:
- 0340-1650
publication_status: published
publisher: C.H. Beck
status: public
title: 'Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?'
type: journal_article
user_id: '61801'
volume: 42
year: '2015'
...
---
_id: '14913'
author:
- first_name: Regina
full_name: Ortmann, Regina
id: '10020'
last_name: Ortmann
citation:
ama: Ortmann R. Uncertainty in Weighting Formulary Apportionment Factors and
Its Impact on After-Tax Income of Multinational Groups. Vol 198.; 2015.
apa: Ortmann, R. (2015). Uncertainty in Weighting Formulary Apportionment Factors
and Its Impact on After-Tax Income of Multinational Groups (Vol. 198).
bibtex: '@book{Ortmann_2015, series={arqus - Quantitative Research in Taxation},
title={Uncertainty in Weighting Formulary Apportionment Factors and Its Impact
on After-Tax Income of Multinational Groups}, volume={198}, author={Ortmann, Regina},
year={2015}, collection={arqus - Quantitative Research in Taxation} }'
chicago: Ortmann, Regina. Uncertainty in Weighting Formulary Apportionment Factors
and Its Impact on After-Tax Income of Multinational Groups. Vol. 198. Arqus
- Quantitative Research in Taxation, 2015.
ieee: R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors and
Its Impact on After-Tax Income of Multinational Groups, vol. 198. 2015.
mla: Ortmann, Regina. Uncertainty in Weighting Formulary Apportionment Factors
and Its Impact on After-Tax Income of Multinational Groups. Vol. 198, 2015.
short: R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors and
Its Impact on After-Tax Income of Multinational Groups, 2015.
date_created: 2019-11-13T08:52:41Z
date_updated: 2022-01-06T06:52:11Z
department:
- _id: '187'
intvolume: ' 198'
language:
- iso: eng
publication_status: published
series_title: arqus - Quantitative Research in Taxation
status: public
title: Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on
After-Tax Income of Multinational Groups
type: working_paper
user_id: '21222'
volume: 198
year: '2015'
...
---
_id: '4396'
abstract:
- lang: eng
text: Analyzing 75 securitizing and non-securitizing stock-listed banks in the EU-13
plus Switzerland over the period from 1997 to 2010, this paper provides empirical
evidence that loan securitization in Europe is a composite decision based on bank-specific
as well as market- and country-specific determinants. In addition, we find that
these determinants remarkably change when separately investigating securitization
transactions during the pre-crisis and crisis period. Moreover, results from several
subsample regressions reveal that determinants of loan securitizations in Europe
depend on the transaction type, the underlying asset portfolio and the regulatory
and institutional environment under which banks operate.
author:
- first_name: Christian
full_name: Farruggio, Christian
last_name: Farruggio
- first_name: André
full_name: Uhde, André
id: '36049'
last_name: Uhde
orcid: https://orcid.org/0000-0002-8058-8857
citation:
ama: Farruggio C, Uhde A. Determinants of loan securitization in European banking.
Journal of Banking and Finance. 2015;56:12-27. doi:10.1016/j.jbankfin.2015.01.015
apa: Farruggio, C., & Uhde, A. (2015). Determinants of loan securitization in
European banking. Journal of Banking and Finance, 56, 12–27. https://doi.org/10.1016/j.jbankfin.2015.01.015
bibtex: '@article{Farruggio_Uhde_2015, title={Determinants of loan securitization
in European banking}, volume={56}, DOI={10.1016/j.jbankfin.2015.01.015 }, journal={Journal of Banking and Finance},
author={Farruggio, Christian and Uhde, André}, year={2015}, pages={12–27} }'
chicago: 'Farruggio, Christian, and André Uhde. “Determinants of Loan Securitization
in European Banking.” Journal of Banking and Finance 56 (2015): 12–27.
https://doi.org/10.1016/j.jbankfin.2015.01.015
.'
ieee: 'C. Farruggio and A. Uhde, “Determinants of loan securitization in European
banking,” Journal of Banking and Finance, vol. 56, pp. 12–27, 2015, doi:
10.1016/j.jbankfin.2015.01.015
.'
mla: Farruggio, Christian, and André Uhde. “Determinants of Loan Securitization
in European Banking.” Journal of Banking and Finance, vol. 56, 2015, pp.
12–27, doi:10.1016/j.jbankfin.2015.01.015
.
short: C. Farruggio, A. Uhde, Journal of Banking and Finance 56 (2015) 12–27.
date_created: 2018-09-14T11:26:52Z
date_updated: 2023-01-10T09:37:18Z
department:
- _id: '186'
- _id: '188'
doi: '10.1016/j.jbankfin.2015.01.015 '
intvolume: ' 56'
jel:
- G21
- G28
keyword:
- Securitization
- Determinants
- European banking
language:
- iso: eng
page: 12-27
publication: Journal of Banking and Finance
publication_status: published
status: public
title: Determinants of loan securitization in European banking
type: journal_article
user_id: '21810'
volume: 56
year: '2015'
...
---
_id: '47910'
abstract:
- lang: eng
text: The debate surrounding climate change often centers on companies’
contributions to global warming, which has led to an increase in the importance
of carbon disclosure. We evaluate the current state of related research and identify
its trends, coherences, and caveats via a systematic literature review. Sociopolitical
theories of disclosure, economic theories of disclosure, and institutional theory
serve as the main theoretical anchors for our exploration. The existing research
emphasizes the determinants and, to a lesser extent, effects of carbon disclosure,
as well as the associated regulatory issues such as voluntary versus mandatory
disclosure. Additionally, we discuss related topics, such as assurance and risks.
We find that a large portion of scholarly work provides no link to theory, despite
the fact that such links can be identified, for example, from the financial disclosure
literature. Finally, we report on the established knowledge and examine the need
for additional research.
alternative_title:
- Reviewing the Literature on Carbon Disclosure
author:
- first_name: Rüdiger
full_name: Hahn, Rüdiger
last_name: Hahn
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Frank
full_name: Schiemann, Frank
last_name: Schiemann
citation:
ama: Hahn R, Reimsbach D, Schiemann F. Organizations, Climate Change, and Transparency.
Organization & Environment. 2015;28(1):80-102. doi:10.1177/1086026615575542
apa: Hahn, R., Reimsbach, D., & Schiemann, F. (2015). Organizations, Climate
Change, and Transparency. Organization & Environment, 28(1),
80–102. https://doi.org/10.1177/1086026615575542
bibtex: '@article{Hahn_Reimsbach_Schiemann_2015, title={Organizations, Climate Change,
and Transparency}, volume={28}, DOI={10.1177/1086026615575542},
number={1}, journal={Organization & Environment}, publisher={SAGE Publications},
author={Hahn, Rüdiger and Reimsbach, Daniel and Schiemann, Frank}, year={2015},
pages={80–102} }'
chicago: 'Hahn, Rüdiger, Daniel Reimsbach, and Frank Schiemann. “Organizations,
Climate Change, and Transparency.” Organization & Environment 28,
no. 1 (2015): 80–102. https://doi.org/10.1177/1086026615575542.'
ieee: 'R. Hahn, D. Reimsbach, and F. Schiemann, “Organizations, Climate Change,
and Transparency,” Organization & Environment, vol. 28, no. 1,
pp. 80–102, 2015, doi: 10.1177/1086026615575542.'
mla: Hahn, Rüdiger, et al. “Organizations, Climate Change, and Transparency.” Organization
& Environment, vol. 28, no. 1, SAGE Publications, 2015, pp. 80–102,
doi:10.1177/1086026615575542.
short: R. Hahn, D. Reimsbach, F. Schiemann, Organization & Environment 28
(2015) 80–102.
date_created: 2023-10-10T09:18:29Z
date_updated: 2023-10-30T11:31:47Z
department:
- _id: '186'
- _id: '815'
doi: 10.1177/1086026615575542
intvolume: ' 28'
issue: '1'
keyword:
- Organizational Behavior and Human Resource Management
- General Environmental Science
language:
- iso: eng
page: 80-102
publication: Organization & Environment
publication_identifier:
issn:
- 1086-0266
- 1552-7417
publication_status: published
publisher: SAGE Publications
status: public
title: Organizations, Climate Change, and Transparency
type: journal_article
user_id: '21810'
volume: 28
year: '2015'
...
---
_id: '47909'
article_number: '82'
author:
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Bastian
full_name: Hauschild, Bastian
last_name: Hauschild
citation:
ama: 'Reimsbach D, Hauschild B. Testing vs. building accounting theory with experimental
research: insights from management research. International Journal of Behavioural
Accounting and Finance. 2015;5(1). doi:10.1504/ijbaf.2015.071050'
apa: 'Reimsbach, D., & Hauschild, B. (2015). Testing vs. building accounting
theory with experimental research: insights from management research. International
Journal of Behavioural Accounting and Finance, 5(1), Article 82. https://doi.org/10.1504/ijbaf.2015.071050'
bibtex: '@article{Reimsbach_Hauschild_2015, title={Testing vs. building accounting
theory with experimental research: insights from management research}, volume={5},
DOI={10.1504/ijbaf.2015.071050},
number={182}, journal={International Journal of Behavioural Accounting and Finance},
publisher={Inderscience Publishers}, author={Reimsbach, Daniel and Hauschild,
Bastian}, year={2015} }'
chicago: 'Reimsbach, Daniel, and Bastian Hauschild. “Testing vs. Building Accounting
Theory with Experimental Research: Insights from Management Research.” International
Journal of Behavioural Accounting and Finance 5, no. 1 (2015). https://doi.org/10.1504/ijbaf.2015.071050.'
ieee: 'D. Reimsbach and B. Hauschild, “Testing vs. building accounting theory with
experimental research: insights from management research,” International Journal
of Behavioural Accounting and Finance, vol. 5, no. 1, Art. no. 82, 2015, doi:
10.1504/ijbaf.2015.071050.'
mla: 'Reimsbach, Daniel, and Bastian Hauschild. “Testing vs. Building Accounting
Theory with Experimental Research: Insights from Management Research.” International
Journal of Behavioural Accounting and Finance, vol. 5, no. 1, 82, Inderscience
Publishers, 2015, doi:10.1504/ijbaf.2015.071050.'
short: D. Reimsbach, B. Hauschild, International Journal of Behavioural Accounting
and Finance 5 (2015).
date_created: 2023-10-10T09:18:12Z
date_updated: 2023-10-30T11:37:01Z
department:
- _id: '186'
- _id: '815'
doi: 10.1504/ijbaf.2015.071050
intvolume: ' 5'
issue: '1'
keyword:
- Geology
- Ocean Engineering
- Water Science and Technology
language:
- iso: eng
publication: International Journal of Behavioural Accounting and Finance
publication_identifier:
issn:
- 1753-1969
- 1753-1977
publication_status: published
publisher: Inderscience Publishers
status: public
title: 'Testing vs. building accounting theory with experimental research: insights
from management research'
type: journal_article
user_id: '21810'
volume: 5
year: '2015'
...
---
_id: '50351'
author:
- first_name: Ingmar
full_name: Heitmann, Ingmar
last_name: Heitmann
citation:
ama: 'Heitmann I. Analyse der Anwendbarkeit von Six Sigma als Instrument der Investitionsplanung.
In: Betz S, ed. Ausgewählte Probleme des Logistikmanagements. 2nd ed. Dr.
Kovac; 2015:305-328.'
apa: Heitmann, I. (2015). Analyse der Anwendbarkeit von Six Sigma als Instrument
der Investitionsplanung. In S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements
(2nd ed., pp. 305–328). Dr. Kovac.
bibtex: '@inbook{Heitmann_2015, place={Hamburg}, edition={2}, title={Analyse der
Anwendbarkeit von Six Sigma als Instrument der Investitionsplanung}, booktitle={Ausgewählte
Probleme des Logistikmanagements}, publisher={Dr. Kovac}, author={Heitmann, Ingmar},
editor={Betz, Stefan}, year={2015}, pages={305–328} }'
chicago: 'Heitmann, Ingmar. “Analyse der Anwendbarkeit von Six Sigma als Instrument
der Investitionsplanung.” In Ausgewählte Probleme des Logistikmanagements,
edited by Stefan Betz, 2nd ed., 305–28. Hamburg: Dr. Kovac, 2015.'
ieee: 'I. Heitmann, “Analyse der Anwendbarkeit von Six Sigma als Instrument der
Investitionsplanung,” in Ausgewählte Probleme des Logistikmanagements,
2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 305–328.'
mla: Heitmann, Ingmar. “Analyse der Anwendbarkeit von Six Sigma als Instrument der
Investitionsplanung.” Ausgewählte Probleme des Logistikmanagements, edited
by Stefan Betz, 2nd ed., Dr. Kovac, 2015, pp. 305–28.
short: 'I. Heitmann, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements,
2nd ed., Dr. Kovac, Hamburg, 2015, pp. 305–328.'
date_created: 2024-01-09T08:47:06Z
date_updated: 2024-01-10T09:11:06Z
department:
- _id: '193'
edition: '2'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 305-328
place: Hamburg
publication: Ausgewählte Probleme des Logistikmanagements
publication_identifier:
isbn:
- 978-3-8300-7958-3
publication_status: published
publisher: Dr. Kovac
status: public
title: Analyse der Anwendbarkeit von Six Sigma als Instrument der Investitionsplanung
type: book_chapter
user_id: '21811'
year: '2015'
...
---
_id: '50372'
author:
- first_name: Christoph
full_name: Puls, Christoph
last_name: Puls
citation:
ama: 'Puls C. Konzeption eines Logistikcontrollingansatzes zur Abwicklung zeitkritischer
Transportvorgänge. In: Betz S, ed. Ausgewählte Probleme des Logistikmanagements.
2nd ed. Dr. Kovac; 2015:167-186.'
apa: Puls, C. (2015). Konzeption eines Logistikcontrollingansatzes zur Abwicklung
zeitkritischer Transportvorgänge. In S. Betz (Ed.), Ausgewählte Probleme des
Logistikmanagements (2nd ed., pp. 167–186). Dr. Kovac.
bibtex: '@inbook{Puls_2015, place={Hamburg}, edition={2}, title={Konzeption eines
Logistikcontrollingansatzes zur Abwicklung zeitkritischer Transportvorgänge},
booktitle={Ausgewählte Probleme des Logistikmanagements}, publisher={Dr. Kovac},
author={Puls, Christoph}, editor={Betz, Stefan}, year={2015}, pages={167–186}
}'
chicago: 'Puls, Christoph. “Konzeption eines Logistikcontrollingansatzes zur Abwicklung
zeitkritischer Transportvorgänge.” In Ausgewählte Probleme des Logistikmanagements,
edited by Stefan Betz, 2nd ed., 167–86. Hamburg: Dr. Kovac, 2015.'
ieee: 'C. Puls, “Konzeption eines Logistikcontrollingansatzes zur Abwicklung zeitkritischer
Transportvorgänge,” in Ausgewählte Probleme des Logistikmanagements, 2nd
ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 167–186.'
mla: Puls, Christoph. “Konzeption eines Logistikcontrollingansatzes zur Abwicklung
zeitkritischer Transportvorgänge.” Ausgewählte Probleme des Logistikmanagements,
edited by Stefan Betz, 2nd ed., Dr. Kovac, 2015, pp. 167–86.
short: 'C. Puls, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements,
2nd ed., Dr. Kovac, Hamburg, 2015, pp. 167–186.'
date_created: 2024-01-09T09:35:32Z
date_updated: 2024-01-10T09:16:54Z
department:
- _id: '193'
edition: '2'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 167-186
place: Hamburg
publication: Ausgewählte Probleme des Logistikmanagements
publication_identifier:
isbn:
- 978-3-8300-7958-3
publication_status: published
publisher: Dr. Kovac
status: public
title: Konzeption eines Logistikcontrollingansatzes zur Abwicklung zeitkritischer
Transportvorgänge
type: book_chapter
user_id: '21811'
year: '2015'
...
---
_id: '50362'
author:
- first_name: Christian
full_name: Koch, Christian
last_name: Koch
citation:
ama: 'Koch C. Entwicklung eines qualitativen Verfahrens zur Bewertung logistischer
Investitionen. In: Betz S, ed. Ausgewählte Probleme des Logistikmanagements.
2nd ed. Dr. Kovac; 2015:273-304.'
apa: Koch, C. (2015). Entwicklung eines qualitativen Verfahrens zur Bewertung logistischer
Investitionen. In S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements
(2nd ed., pp. 273–304). Dr. Kovac.
bibtex: '@inbook{Koch_2015, place={Hamburg}, edition={2}, title={Entwicklung eines
qualitativen Verfahrens zur Bewertung logistischer Investitionen}, booktitle={Ausgewählte
Probleme des Logistikmanagements}, publisher={Dr. Kovac}, author={Koch, Christian},
editor={Betz, Stefan}, year={2015}, pages={273–304} }'
chicago: 'Koch, Christian. “Entwicklung eines qualitativen Verfahrens zur Bewertung
logistischer Investitionen.” In Ausgewählte Probleme des Logistikmanagements,
edited by Stefan Betz, 2nd ed., 273–304. Hamburg: Dr. Kovac, 2015.'
ieee: 'C. Koch, “Entwicklung eines qualitativen Verfahrens zur Bewertung logistischer
Investitionen,” in Ausgewählte Probleme des Logistikmanagements, 2nd ed.,
S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 273–304.'
mla: Koch, Christian. “Entwicklung eines qualitativen Verfahrens zur Bewertung logistischer
Investitionen.” Ausgewählte Probleme des Logistikmanagements, edited by
Stefan Betz, 2nd ed., Dr. Kovac, 2015, pp. 273–304.
short: 'C. Koch, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements,
2nd ed., Dr. Kovac, Hamburg, 2015, pp. 273–304.'
date_created: 2024-01-09T09:15:37Z
date_updated: 2024-01-10T09:14:03Z
department:
- _id: '193'
edition: '2'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 273-304
place: Hamburg
publication: Ausgewählte Probleme des Logistikmanagements
publication_identifier:
isbn:
- 978-3-8300-7958-3
publication_status: published
publisher: Dr. Kovac
status: public
title: Entwicklung eines qualitativen Verfahrens zur Bewertung logistischer Investitionen
type: book_chapter
user_id: '21811'
year: '2015'
...
---
_id: '50391'
author:
- first_name: Oliver
full_name: Opitz, Oliver
last_name: Opitz
citation:
ama: 'Opitz O. Verrechnungspreise in Speditionskooperationen. In: Betz S, ed. Ausgewählte
Probleme des Logistikmanagements. 2nd ed. Dr. Kovac; 2015:11-44.'
apa: Opitz, O. (2015). Verrechnungspreise in Speditionskooperationen. In S. Betz
(Ed.), Ausgewählte Probleme des Logistikmanagements (2nd ed., pp. 11–44).
Dr. Kovac.
bibtex: '@inbook{Opitz_2015, place={Hamburg}, edition={2}, title={Verrechnungspreise
in Speditionskooperationen}, booktitle={Ausgewählte Probleme des Logistikmanagements},
publisher={Dr. Kovac}, author={Opitz, Oliver}, editor={Betz, Stefan}, year={2015},
pages={11–44} }'
chicago: 'Opitz, Oliver. “Verrechnungspreise in Speditionskooperationen.” In Ausgewählte
Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., 11–44. Hamburg:
Dr. Kovac, 2015.'
ieee: 'O. Opitz, “Verrechnungspreise in Speditionskooperationen,” in Ausgewählte
Probleme des Logistikmanagements, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac,
2015, pp. 11–44.'
mla: Opitz, Oliver. “Verrechnungspreise in Speditionskooperationen.” Ausgewählte
Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., Dr. Kovac,
2015, pp. 11–44.
short: 'O. Opitz, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements,
2nd ed., Dr. Kovac, Hamburg, 2015, pp. 11–44.'
date_created: 2024-01-09T11:23:33Z
date_updated: 2024-01-10T09:24:33Z
department:
- _id: '193'
edition: '2'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 11-44
place: Hamburg
publication: Ausgewählte Probleme des Logistikmanagements
publication_identifier:
isbn:
- 978-3-8300-7958-3
publication_status: published
publisher: Dr. Kovac
status: public
title: Verrechnungspreise in Speditionskooperationen
type: book_chapter
user_id: '21811'
year: '2015'
...
---
_id: '50401'
author:
- first_name: Christian
full_name: Faupel, Christian
last_name: Faupel
citation:
ama: 'Faupel C. Verrechnungspreise in Speditionskooperationen. In: Betz S, ed. Ausgewählte
Probleme des Logistikmanagements. 2nd ed. Dr. Kovac; 2015:11-44.'
apa: Faupel, C. (2015). Verrechnungspreise in Speditionskooperationen. In S. Betz
(Ed.), Ausgewählte Probleme des Logistikmanagements (2nd ed., pp. 11–44).
Dr. Kovac.
bibtex: '@inbook{Faupel_2015, place={Hamburg}, edition={2}, title={Verrechnungspreise
in Speditionskooperationen}, booktitle={Ausgewählte Probleme des Logistikmanagements},
publisher={Dr. Kovac}, author={Faupel, Christian}, editor={Betz, Stefan}, year={2015},
pages={11–44} }'
chicago: 'Faupel, Christian. “Verrechnungspreise in Speditionskooperationen.” In
Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd
ed., 11–44. Hamburg: Dr. Kovac, 2015.'
ieee: 'C. Faupel, “Verrechnungspreise in Speditionskooperationen,” in Ausgewählte
Probleme des Logistikmanagements, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac,
2015, pp. 11–44.'
mla: Faupel, Christian. “Verrechnungspreise in Speditionskooperationen.” Ausgewählte
Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., Dr. Kovac,
2015, pp. 11–44.
short: 'C. Faupel, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements,
2nd ed., Dr. Kovac, Hamburg, 2015, pp. 11–44.'
date_created: 2024-01-09T12:43:39Z
date_updated: 2024-01-10T09:29:00Z
department:
- _id: '193'
edition: '2'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 11-44
place: Hamburg
publication: Ausgewählte Probleme des Logistikmanagements
publication_identifier:
isbn:
- 978-3-8300-7958-3
publication_status: published
publisher: Dr. Kovac
status: public
title: Verrechnungspreise in Speditionskooperationen
type: book_chapter
user_id: '21811'
year: '2015'
...
---
_id: '2254'
abstract:
- lang: ger
text: Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren
erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag
vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von
aktuell vorliegenden Besteuerungskonzepten resultieren würden. Auf der Basis von
realen Jahresabschlussdaten wird eine mehrperiodige Veranlagungssimulation durchgeführt,
die insbesondere ermöglicht, den zu erwartenden Eigenkapitalverzehr sowie den
Anstieg der Steuerbelastung für die betrachtete Unternehmensgruppe zu quantifizieren.
Von besonderem Interesse sind hierbei Unternehmen deren laufende Erträge nicht
ausreichen, um die Belastungen durch die Vermögensteuer zu tragen und damit einem
Substanzverzehr ausgesetzt sind. Es zeigt sich, dass etwa die Hälfte der Unternehmen
im Untersuchungszeitraum von sechs Jahren in mindestens einem Jahr einen Substanzverzehr
erfährt. Der Vermögensteuer kommt somit keinesfalls der vielfach postulierte Charakter
einer eher mäßig belastenden und im Wesentlichen substanzverschonenden Steuer
zu. Zusatzbelastungen von knapp 100 bis zu 300% der Ertragsteuerlast sind keine
Seltenheit und veranschaulichen das Gefährdungspotenzial dieser Steuer für den
Wirtschaftsstandort Deutschland.
- lang: eng
text: The (re-)introduction of a wealth tax has become a focal point of interest
as a result of last years’ political discussions. We analyze the impact of implementing
currently discussed wealth tax concepts on the overall tax burden and companies’
equity. Simulating a tax assessment based on real annual financial statement data
from German listed firms in a multi-period setting, we quantify the expected equity
erosion as well as the increase in tax burden of these companies that is induced
by wealth taxation at the corporate and shareholder level. Special attention is
given to companies whose current yield is very low and thus have to take additional
loans or liquidate assets to settle their wealth tax bill. Our findings indicate
that about half of the companies suffer at least in one year from wealth tax-induced
asset erosion within the six-year period under review. In contrast to the usually
postulated moderate effects of a wealth tax on firms, our results indicate that
the additional burden arising from wealth taxation can range from nearly 100%
to 300% of the profit tax burden, highlighting the magnitude of the risk from
wealth taxation for Germany as a location for business.
alternative_title:
- Wealth Tax and its Implications for Germany as a Location for Business - An Economic
Analysis
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- 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: Hoppe T, Maiterth R, Sureth-Sloane C. Vermögensteuer und ihre Implikationen
für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse.;
2015. doi:10.2139/ssrn.2548398
apa: Hoppe, T., Maiterth, R., & Sureth-Sloane, C. (2015). Vermögensteuer
und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche
Analyse. https://doi.org/10.2139/ssrn.2548398
bibtex: '@book{Hoppe_Maiterth_Sureth-Sloane_2015, title={Vermögensteuer und ihre
Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche
Analyse}, DOI={10.2139/ssrn.2548398},
author={Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2015}
}'
chicago: Hoppe, Thomas, Ralf Maiterth, and Caren Sureth-Sloane. Vermögensteuer
und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche
Analyse, 2015. https://doi.org/10.2139/ssrn.2548398.
ieee: T. Hoppe, R. Maiterth, and C. Sureth-Sloane, Vermögensteuer und ihre Implikationen
für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse.
2015.
mla: Hoppe, Thomas, et al. Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort
Deutschland - eine betriebswirtschaftliche Analyse. 2015, doi:10.2139/ssrn.2548398.
short: T. Hoppe, R. Maiterth, C. Sureth-Sloane, Vermögensteuer und ihre Implikationen
für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse,
2015.
date_created: 2018-04-06T07:51:21Z
date_updated: 2024-04-08T11:31:28Z
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jel:
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keyword:
- Steuerbelastung
- Substanzbesteuerung
- ungleiche Vermögensverteilung
- Veranlagungssimulation
- Vermögensteuer
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publication_identifier:
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status: public
title: Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland
- eine betriebswirtschaftliche Analyse
type: working_paper
user_id: '530'
year: '2015'
...