---
_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
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
doi: 10.2139/ssrn.2548398
file:
- access_level: closed
content_type: application/pdf
creator: hoppet
date_created: 2018-04-06T07:53:46Z
date_updated: 2018-04-06T07:53:46Z
file_id: '2255'
file_name: Hoppe Maiterth Sureth-Sloane 2015.pdf
file_size: 1077359
relation: main_file
success: 1
file_date_updated: 2018-04-06T07:53:46Z
has_accepted_license: '1'
jel:
- H21
- H24
- H25
- C54
keyword:
- Steuerbelastung
- Substanzbesteuerung
- ungleiche Vermögensverteilung
- Veranlagungssimulation
- Vermögensteuer
language:
- iso: ger
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=2548398
oa: '1'
page: '45'
publication_identifier:
issn:
- 1556-5068
status: public
title: Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland
- eine betriebswirtschaftliche Analyse
type: working_paper
user_id: '530'
year: '2015'
...
---
_id: '4035'
abstract:
- lang: eng
text: We examine whether the mandated introduction of International Financial Reporting
Standards (IFRS) is associated with the propensity to access the public rather
than private debt market and the cost of debt. We use a global sample of public
bonds and private loans and find that mandatory IFRS adopters are more likely,
post-IFRS, to issue bonds than to borrow privately. We also find that mandatory
IFRS adopters pay lower bond yield spreads, but not lower loan spreads, after
the mandate. These findings are consistent with debt providers responding positively
to financial reporting of higher quality and comparability, but only when there
is a greater reliance on publicly available financial statements than private
communication. Lastly, we document that the observed debt market benefits are
concentrated in countries with larger differences between domestic GAAP and IFRS
and are present even for EU countries that did not experience concurrent financial
reporting enforcement or other institutional reforms. Overall, our study documents
positive economic consequences around the mandated IFRS adoption for corporate
debt financing and, in particular, for bond financing.
author:
- first_name: Annita
full_name: Florou, Annita
last_name: Florou
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
citation:
ama: Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing? Review
of Accounting Studies. 2015;20(4):1407-1456. doi:10.1007/s11142
apa: Florou, A., & Kosi, U. (2015). Does mandatory IFRS adoption facilitate
debt financing? Review of Accounting Studies, 20(4), 1407–1456.
https://doi.org/10.1007/s11142
bibtex: '@article{Florou_Kosi_2015, title={Does mandatory IFRS adoption facilitate
debt financing?}, volume={20}, DOI={10.1007/s11142},
number={4}, journal={Review of Accounting Studies}, author={Florou, Annita and
Kosi, Urska}, year={2015}, pages={1407–1456} }'
chicago: 'Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate
Debt Financing?” Review of Accounting Studies 20, no. 4 (2015): 1407–56.
https://doi.org/10.1007/s11142.'
ieee: 'A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?,”
Review of Accounting Studies, vol. 20, no. 4, pp. 1407–1456, 2015, doi:
10.1007/s11142.'
mla: Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt
Financing?” Review of Accounting Studies, vol. 20, no. 4, 2015, pp. 1407–56,
doi:10.1007/s11142.
short: A. Florou, U. Kosi, Review of Accounting Studies 20 (2015) 1407–1456.
date_created: 2018-08-22T07:47:41Z
date_updated: 2023-01-24T15:32:37Z
department:
- _id: '551'
- _id: '635'
- _id: '186'
doi: 10.1007/s11142
extern: '1'
intvolume: ' 20'
issue: '4'
jel:
- G15
- K22
- M41
- M48
keyword:
- Accounting regulation
- IFRS
- Accounting quality
- Public and private debt markets
- Cost of debt
language:
- iso: eng
page: 1407-1456
publication: Review of Accounting Studies
publication_identifier:
eissn:
- 1573-7136
publication_status: published
status: public
title: Does mandatory IFRS adoption facilitate debt financing?
type: journal_article
user_id: '54068'
volume: 20
year: '2015'
...
---
_id: '4747'
author:
- first_name: Regina
full_name: Ortmann, Regina
id: '10020'
last_name: Ortmann
citation:
ama: Ortmann R. Uncertainty in Weighting Formulary Apportionment Factors. Die
Betriebswirtschaft. 2015;75(3):161-177.
apa: Ortmann, R. (2015). Uncertainty in Weighting Formulary Apportionment Factors.
Die Betriebswirtschaft, 75(3), 161–177.
bibtex: '@article{Ortmann_2015, title={Uncertainty in Weighting Formulary Apportionment
Factors}, volume={75}, number={3}, journal={Die Betriebswirtschaft}, author={Ortmann,
Regina}, year={2015}, pages={161–177} }'
chicago: 'Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors.”
Die Betriebswirtschaft 75, no. 3 (2015): 161–77.'
ieee: R. Ortmann, “Uncertainty in Weighting Formulary Apportionment Factors,” Die
Betriebswirtschaft, vol. 75, no. 3, pp. 161–177, 2015.
mla: Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors.”
Die Betriebswirtschaft, vol. 75, no. 3, 2015, pp. 161–77.
short: R. Ortmann, Die Betriebswirtschaft 75 (2015) 161–177.
date_created: 2018-10-15T11:03:50Z
date_updated: 2023-01-31T13:00:02Z
department:
- _id: '590'
intvolume: ' 75'
issue: '3'
language:
- iso: eng
page: 161-177
publication: Die Betriebswirtschaft
status: public
title: Uncertainty in Weighting Formulary Apportionment Factors
type: journal_article
user_id: '21222'
volume: 75
year: '2015'
...
---
_id: '46057'
author:
- first_name: Regina
full_name: Ortmann, Regina
last_name: Ortmann
citation:
ama: Ortmann R. Uncertainty in Weighting Formulary Apportionment Factors. How Does
Weighting Uncertainty Impact After-Tax Income of Multinational Groups? Die
Betriebswirtschaft. 2015;75(3):161-177.
apa: Ortmann, R. (2015). Uncertainty in Weighting Formulary Apportionment Factors.
How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?
Die Betriebswirtschaft, 75(3), 161–177.
bibtex: '@article{Ortmann_2015, title={Uncertainty in Weighting Formulary Apportionment
Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational
Groups?}, volume={75}, number={3}, journal={Die Betriebswirtschaft}, author={Ortmann,
Regina}, year={2015}, pages={161–177} }'
chicago: 'Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors.
How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?”
Die Betriebswirtschaft 75, no. 3 (2015): 161–77.'
ieee: R. Ortmann, “Uncertainty in Weighting Formulary Apportionment Factors. How
Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,”
Die Betriebswirtschaft, vol. 75, no. 3, pp. 161–177, 2015.
mla: Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors.
How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?”
Die Betriebswirtschaft, vol. 75, no. 3, 2015, pp. 161–77.
short: R. Ortmann, Die Betriebswirtschaft 75 (2015) 161–177.
date_created: 2023-07-13T13:37:26Z
date_updated: 2023-07-13T13:37:30Z
department:
- _id: '187'
intvolume: ' 75'
issue: '3'
language:
- iso: eng
page: 161-177
publication: Die Betriebswirtschaft
quality_controlled: '1'
status: public
title: Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting
Uncertainty Impact After-Tax Income of Multinational Groups?
type: journal_article
user_id: '68544'
volume: 75
year: '2015'
...
---
_id: '46058'
author:
- first_name: Markus
full_name: Diller, Markus
last_name: Diller
- first_name: Markus
full_name: Grottke, Markus
last_name: Grottke
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
citation:
ama: 'Diller M, Grottke M, Lorenz J. Investitionsneutrale Besteuerung des ökonomischen
Gewinns: ein Abriss jüngerer Forschungsbeiträge. Wirtschaftswissenschaftliches
Studium (WiSt). 2015;44(11):606-641.'
apa: 'Diller, M., Grottke, M., & Lorenz, J. (2015). Investitionsneutrale Besteuerung
des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge. Wirtschaftswissenschaftliches
Studium (WiSt), 44(11), 606–641.'
bibtex: '@article{Diller_Grottke_Lorenz_2015, title={Investitionsneutrale Besteuerung
des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge}, volume={44},
number={11}, journal={Wirtschaftswissenschaftliches Studium (WiSt)}, author={Diller,
Markus and Grottke, Markus and Lorenz, Johannes}, year={2015}, pages={606–641}
}'
chicago: 'Diller, Markus, Markus Grottke, and Johannes Lorenz. “Investitionsneutrale
Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge.”
Wirtschaftswissenschaftliches Studium (WiSt) 44, no. 11 (2015): 606–41.'
ieee: 'M. Diller, M. Grottke, and J. Lorenz, “Investitionsneutrale Besteuerung des
ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge,” Wirtschaftswissenschaftliches
Studium (WiSt), vol. 44, no. 11, pp. 606–641, 2015.'
mla: 'Diller, Markus, et al. “Investitionsneutrale Besteuerung des ökonomischen
Gewinns: ein Abriss jüngerer Forschungsbeiträge.” Wirtschaftswissenschaftliches
Studium (WiSt), vol. 44, no. 11, 2015, pp. 606–41.'
short: M. Diller, M. Grottke, J. Lorenz, Wirtschaftswissenschaftliches Studium (WiSt)
44 (2015) 606–641.
date_created: 2023-07-13T13:39:32Z
date_updated: 2023-07-13T13:54:56Z
department:
- _id: '187'
intvolume: ' 44'
issue: '11'
language:
- iso: ger
page: 606-641
publication: Wirtschaftswissenschaftliches Studium (WiSt)
status: public
title: 'Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer
Forschungsbeiträge'
type: journal_article
user_id: '68544'
volume: 44
year: '2015'
...
---
_id: '46056'
author:
- first_name: Markus
full_name: Diller, Markus
last_name: Diller
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
citation:
ama: Diller M, Lorenz J. Tax Aggressiveness of Taxpayers with Heterogenous Income
and Uncertainty about Taxable Income. FinanzArchiv / Public Finance Analysis.
2015;71(4):506-530.
apa: Diller, M., & Lorenz, J. (2015). Tax Aggressiveness of Taxpayers with Heterogenous
Income and Uncertainty about Taxable Income. FinanzArchiv / Public Finance
Analysis, 71(4), 506–530.
bibtex: '@article{Diller_Lorenz_2015, title={Tax Aggressiveness of Taxpayers with
Heterogenous Income and Uncertainty about Taxable Income}, volume={71}, number={4},
journal={FinanzArchiv / Public Finance Analysis}, author={Diller, Markus and Lorenz,
Johannes}, year={2015}, pages={506–530} }'
chicago: 'Diller, Markus, and Johannes Lorenz. “Tax Aggressiveness of Taxpayers
with Heterogenous Income and Uncertainty about Taxable Income.” FinanzArchiv
/ Public Finance Analysis 71, no. 4 (2015): 506–30.'
ieee: M. Diller and J. Lorenz, “Tax Aggressiveness of Taxpayers with Heterogenous
Income and Uncertainty about Taxable Income,” FinanzArchiv / Public Finance
Analysis, vol. 71, no. 4, pp. 506–530, 2015.
mla: Diller, Markus, and Johannes Lorenz. “Tax Aggressiveness of Taxpayers with
Heterogenous Income and Uncertainty about Taxable Income.” FinanzArchiv / Public
Finance Analysis, vol. 71, no. 4, 2015, pp. 506–30.
short: M. Diller, J. Lorenz, FinanzArchiv / Public Finance Analysis 71 (2015) 506–530.
date_created: 2023-07-13T13:31:51Z
date_updated: 2023-07-13T13:31:56Z
department:
- _id: '187'
intvolume: ' 71'
issue: '4'
language:
- iso: eng
page: 506-530
publication: FinanzArchiv / Public Finance Analysis
quality_controlled: '1'
status: public
title: Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about
Taxable Income
type: journal_article
user_id: '68544'
volume: 71
year: '2015'
...
---
_id: '50379'
author:
- first_name: Malte
full_name: Ortgiese, Malte
last_name: Ortgiese
citation:
ama: 'Ortgiese M. Klassenspezifische und zeitraumbezogene Logistikmengenprognose.
In: Betz S, ed. Ausgewählte Probleme des Logistikmanagements. Vol 52. 2nd
ed. Logistik-Management in Forschung und Praxis. Dr. Kovac; 2015:91-108.'
apa: Ortgiese, M. (2015). Klassenspezifische und zeitraumbezogene Logistikmengenprognose.
In S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements (2nd ed.,
Vol. 52, pp. 91–108). Dr. Kovac.
bibtex: '@inbook{Ortgiese_2015, place={Hamburg}, edition={2}, series={Logistik-Management
in Forschung und Praxis}, title={Klassenspezifische und zeitraumbezogene Logistikmengenprognose},
volume={52}, booktitle={Ausgewählte Probleme des Logistikmanagements}, publisher={Dr.
Kovac}, author={Ortgiese, Malte}, editor={Betz, Stefan}, year={2015}, pages={91–108},
collection={Logistik-Management in Forschung und Praxis} }'
chicago: 'Ortgiese, Malte. “Klassenspezifische und zeitraumbezogene Logistikmengenprognose.”
In Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz,
2nd ed., 52:91–108. Logistik-Management in Forschung und Praxis. Hamburg: Dr.
Kovac, 2015.'
ieee: 'M. Ortgiese, “Klassenspezifische und zeitraumbezogene Logistikmengenprognose,”
in Ausgewählte Probleme des Logistikmanagements, 2nd ed., vol. 52, S. Betz,
Ed. Hamburg: Dr. Kovac, 2015, pp. 91–108.'
mla: Ortgiese, Malte. “Klassenspezifische und zeitraumbezogene Logistikmengenprognose.”
Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd
ed., vol. 52, Dr. Kovac, 2015, pp. 91–108.
short: 'M. Ortgiese, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements,
2nd ed., Dr. Kovac, Hamburg, 2015, pp. 91–108.'
date_created: 2024-01-09T10:59:22Z
date_updated: 2026-02-23T14:56:29Z
department:
- _id: '193'
edition: '2'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
intvolume: ' 52'
language:
- iso: ger
page: 91-108
place: Hamburg
publication: Ausgewählte Probleme des Logistikmanagements
publication_identifier:
eisbn:
- 978-3-339-07958-9
isbn:
- 978-3-8300-7958-3
publication_status: published
publisher: Dr. Kovac
series_title: Logistik-Management in Forschung und Praxis
status: public
title: Klassenspezifische und zeitraumbezogene Logistikmengenprognose
type: book_chapter
user_id: '14972'
volume: 52
year: '2015'
...
---
_id: '2614'
author:
- first_name: Stefan
full_name: Betz, Stefan
id: '54'
last_name: Betz
citation:
ama: 'Betz S. Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem.
In: Mieke C, ed. Logistikorientiertes Produktionsmanagement. Brandenburg;
2014:117-144.'
apa: Betz, S. (2014). Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem.
In C. Mieke (Ed.), Logistikorientiertes Produktionsmanagement (pp. 117–144).
Brandenburg.
bibtex: '@inbook{Betz_2014, place={Brandenburg}, title={Outsourcing von Lagerdienstleistungen
als operatives Entscheidungsproblem}, booktitle={Logistikorientiertes Produktionsmanagement},
author={Betz, Stefan}, editor={Mieke, ChristianEditor}, year={2014}, pages={117–144}
}'
chicago: Betz, Stefan. “Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem.”
In Logistikorientiertes Produktionsmanagement, edited by Christian Mieke,
117–44. Brandenburg, 2014.
ieee: S. Betz, “Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem,”
in Logistikorientiertes Produktionsmanagement, C. Mieke, Ed. Brandenburg,
2014, pp. 117–144.
mla: Betz, Stefan. “Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem.”
Logistikorientiertes Produktionsmanagement, edited by Christian Mieke,
2014, pp. 117–44.
short: 'S. Betz, in: C. Mieke (Ed.), Logistikorientiertes Produktionsmanagement,
Brandenburg, 2014, pp. 117–144.'
date_created: 2018-05-03T12:33:15Z
date_updated: 2022-01-06T06:57:16Z
department:
- _id: '193'
editor:
- first_name: Christian
full_name: Mieke, Christian
last_name: Mieke
language:
- iso: ger
page: 117-144
place: Brandenburg
publication: Logistikorientiertes Produktionsmanagement
publication_status: published
status: public
title: Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem
type: book_chapter
user_id: '21811'
year: '2014'
...
---
_id: '3389'
abstract:
- lang: ger
text: "Dieses Lehr- und Arbeitsbuch präsentiert Ihnen die wichtigsten Grundlagen
der Unternehmensfinanzierung auf dem neuesten fachlichen Stand. Der perfekte Einstieg
in ein zentrales finanzwirtschaftliches Fach- und Praxisgebiet – mit vielen Beispielen
und Übungen.\r\n"
author:
- first_name: Horst
full_name: Gräfer, Horst
last_name: Gräfer
- first_name: Bettina
full_name: Schiller, Bettina
id: '457'
last_name: Schiller
- first_name: Sabrina
full_name: Rösner, Sabrina
last_name: Rösner
citation:
ama: 'Gräfer H, Schiller B, Rösner S. Finanzierung - Grundlagen, Institutionen,
Instrumente und Kapitalmarkttheorie. Vol 8. 8th ed. Berlin: Erich Schmidt
Verlag; 2014.'
apa: 'Gräfer, H., Schiller, B., & Rösner, S. (2014). Finanzierung - Grundlagen,
Institutionen, Instrumente und Kapitalmarkttheorie (8th ed., Vol. 8). Berlin:
Erich Schmidt Verlag.'
bibtex: '@book{Gräfer_Schiller_Rösner_2014, place={Berlin}, edition={8}, title={Finanzierung
- Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie}, volume={8},
publisher={Erich Schmidt Verlag}, author={Gräfer, Horst and Schiller, Bettina
and Rösner, Sabrina}, year={2014} }'
chicago: 'Gräfer, Horst, Bettina Schiller, and Sabrina Rösner. Finanzierung -
Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie. 8th ed. Vol.
8. Berlin: Erich Schmidt Verlag, 2014.'
ieee: 'H. Gräfer, B. Schiller, and S. Rösner, Finanzierung - Grundlagen, Institutionen,
Instrumente und Kapitalmarkttheorie, 8th ed., vol. 8. Berlin: Erich Schmidt
Verlag, 2014.'
mla: Gräfer, Horst, et al. Finanzierung - Grundlagen, Institutionen, Instrumente
und Kapitalmarkttheorie. 8th ed., vol. 8, Erich Schmidt Verlag, 2014.
short: H. Gräfer, B. Schiller, S. Rösner, Finanzierung - Grundlagen, Institutionen,
Instrumente und Kapitalmarkttheorie, 8th ed., Erich Schmidt Verlag, Berlin, 2014.
date_created: 2018-06-28T06:56:41Z
date_updated: 2022-01-06T06:59:13Z
department:
- _id: '191'
edition: '8'
intvolume: ' 8'
keyword:
- Management
- Wirtschaft
language:
- iso: ger
page: '405'
place: Berlin
publication_identifier:
isbn:
- 978-3-503-15666-5
publication_status: published
publisher: Erich Schmidt Verlag
status: public
title: Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie
type: book
user_id: '21810'
volume: 8
year: '2014'
...
---
_id: '3699'
abstract:
- lang: eng
text: When taxes on capital or wealth are levied, in most countries companies have
to be assessed in terms of their market value (MV). Estimating the MV of private
companies for tax purposes is a challenging task for tax authorities as MVs are
not available. In this study, I empirically analyse to what extent an accounting-based
tax valuation method for private companies, a simplified residual income model,
succeeds in matching the MV. I refer to the mandatory Standardised Combination
Model that is a special case of methods commonly used in several countries. In
the absence of market prices for private companies, I use a sample of small German
public companies as a proxy. I validate this approach using a sensitivity analysis
that involves matching the sample of public companies with that of private companies.
The results imply that the mandatory Standardised Combination Model leads to a
severe unequal treatment not only between public and private companies but also
among private companies across and within industries. Furthermore, I simulate
the effects of variation in the key parameters and highlight their impact on the
approximation quality of the Standardised Combination Method. The findings are
relevant to tax reform discussions as well as to tax policy-makers and practitioners
in many countries.
article_type: original
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
citation:
ama: Müller J. The challenge of assessing the market value of private companies
using a standardised combination method for tax purposes--Lessons to be learnt
from past experience. European Accounting Review. 2014;(1):117--141.
apa: Müller, J. (2014). The challenge of assessing the market value of private companies
using a standardised combination method for tax purposes--Lessons to be learnt
from past experience. European Accounting Review, (1), 117--141.
bibtex: '@article{Müller_2014, title={The challenge of assessing the market value
of private companies using a standardised combination method for tax purposes--Lessons
to be learnt from past experience}, number={1}, journal={European Accounting Review},
author={Müller, Jens}, year={2014}, pages={117--141} }'
chicago: 'Müller, Jens. “The Challenge of Assessing the Market Value of Private
Companies Using a Standardised Combination Method for Tax Purposes--Lessons to
Be Learnt from Past Experience.” European Accounting Review, no. 1 (2014):
117--141.'
ieee: J. Müller, “The challenge of assessing the market value of private companies
using a standardised combination method for tax purposes--Lessons to be learnt
from past experience,” European Accounting Review, no. 1, pp. 117--141,
2014.
mla: Müller, Jens. “The Challenge of Assessing the Market Value of Private Companies
Using a Standardised Combination Method for Tax Purposes--Lessons to Be Learnt
from Past Experience.” European Accounting Review, no. 1, 2014, pp. 117--141.
short: J. Müller, European Accounting Review (2014) 117--141.
date_created: 2018-07-25T07:53:11Z
date_updated: 2022-01-06T06:59:30Z
department:
- _id: '189'
issue: '1'
jel:
- H2
- M41
keyword:
- Challenge of Assessing
- Tax Purposes
language:
- iso: eng
page: 117--141
publication: European Accounting Review
status: public
title: The challenge of assessing the market value of private companies using a standardised
combination method for tax purposes--Lessons to be learnt from past experience
type: journal_article
user_id: '48187'
year: '2014'
...
---
_id: '4750'
author:
- first_name: Regina
full_name: Ortmann, Regina
id: '10020'
last_name: Ortmann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Ortmann R, Sureth-Sloane C. Can the CCCTB Alleviate Tax Discrimination against
Loss-Making European Multinational Groups? Vol 165.; 2014.
apa: Ortmann, R., & Sureth-Sloane, C. (2014). Can the CCCTB Alleviate Tax
Discrimination against Loss-Making European Multinational Groups? (Vol. 165).
bibtex: '@book{Ortmann_Sureth-Sloane_2014, series={arqus, Quantitative Research
in Taxation}, title={Can the CCCTB Alleviate Tax Discrimination against Loss-Making
European Multinational Groups?}, volume={165}, author={Ortmann, Regina and Sureth-Sloane,
Caren}, year={2014}, collection={arqus, Quantitative Research in Taxation} }'
chicago: Ortmann, Regina, and Caren Sureth-Sloane. Can the CCCTB Alleviate Tax
Discrimination against Loss-Making European Multinational Groups? Vol. 165.
Arqus, Quantitative Research in Taxation, 2014.
ieee: R. Ortmann and C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination
against Loss-Making European Multinational Groups?, vol. 165. 2014.
mla: Ortmann, Regina, and Caren Sureth-Sloane. Can the CCCTB Alleviate Tax Discrimination
against Loss-Making European Multinational Groups? Vol. 165, 2014.
short: R. Ortmann, C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination
against Loss-Making European Multinational Groups?, 2014.
date_created: 2018-10-15T11:07:03Z
date_updated: 2022-01-06T07:01:21Z
department:
- _id: '590'
- _id: '187'
- _id: '635'
intvolume: ' 165'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational
Groups?
type: working_paper
user_id: '61801'
volume: 165
year: '2014'
...
---
_id: '4760'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Sureth-Sloane C. Der Wandel wird zur Daueraufgabe. Frankfurter Allgemeine
Zeitung. 2014.
apa: Sureth-Sloane, C. (2014). Der Wandel wird zur Daueraufgabe. Frankfurter
Allgemeine Zeitung.
bibtex: '@article{Sureth-Sloane_2014, title={Der Wandel wird zur Daueraufgabe},
volume={202}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane,
Caren}, year={2014} }'
chicago: Sureth-Sloane, Caren. “Der Wandel wird zur Daueraufgabe.” Frankfurter
Allgemeine Zeitung, 2014.
ieee: C. Sureth-Sloane, “Der Wandel wird zur Daueraufgabe,” Frankfurter Allgemeine
Zeitung, vol. 202, 2014.
mla: Sureth-Sloane, Caren. “Der Wandel wird zur Daueraufgabe.” Frankfurter Allgemeine
Zeitung, vol. 202, 2014.
short: C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 202 (2014).
date_created: 2018-10-15T13:11:26Z
date_updated: 2022-01-06T07:01:21Z
department:
- _id: '187'
intvolume: ' 202'
language:
- iso: ger
page: '16'
publication: Frankfurter Allgemeine Zeitung
publication_date: 2014-09-01
status: public
title: Der Wandel wird zur Daueraufgabe
type: newspaper_article
user_id: '21222'
volume: 202
year: '2014'
...
---
_id: '5027'
alternative_title:
- Festschrift für Peter F. E. Sloane zum 60. Geburtstag
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: 'Sureth-Sloane C. Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit
- eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.
In: Braukmann U, Kremer B, Kremer H-H, eds. Wirtschaftspädagogische Handlungsfelder.
Detmold: Eusl Verlag; 2014.'
apa: 'Sureth-Sloane, C. (2014). Vermögensteuer als Beitrag der Wohlhabenden für
mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.
In U. Braukmann, B. Kremer, & H.-H. Kremer (Eds.), Wirtschaftspädagogische
Handlungsfelder. Detmold: Eusl Verlag.'
bibtex: '@inbook{Sureth-Sloane_2014, place={Detmold}, title={Vermögensteuer als
Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche
Betrachtung eines Steuerreformvorschlags}, booktitle={Wirtschaftspädagogische
Handlungsfelder}, publisher={Eusl Verlag}, author={Sureth-Sloane, Caren}, editor={Braukmann,
Ulrich and Kremer, Bernadette and Kremer, H.-HugoEditors}, year={2014} }'
chicago: 'Sureth-Sloane, Caren. “Vermögensteuer als Beitrag der Wohlhabenden für
mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.”
In Wirtschaftspädagogische Handlungsfelder, edited by Ulrich Braukmann,
Bernadette Kremer, and H.-Hugo Kremer. Detmold: Eusl Verlag, 2014.'
ieee: 'C. Sureth-Sloane, “Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit
- eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags,”
in Wirtschaftspädagogische Handlungsfelder, U. Braukmann, B. Kremer, and
H.-H. Kremer, Eds. Detmold: Eusl Verlag, 2014.'
mla: Sureth-Sloane, Caren. “Vermögensteuer als Beitrag der Wohlhabenden für mehr
Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.”
Wirtschaftspädagogische Handlungsfelder, edited by Ulrich Braukmann et
al., Eusl Verlag, 2014.
short: 'C. Sureth-Sloane, in: U. Braukmann, B. Kremer, H.-H. Kremer (Eds.), Wirtschaftspädagogische
Handlungsfelder, Eusl Verlag, Detmold, 2014.'
date_created: 2018-10-30T13:32:04Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
editor:
- first_name: Ulrich
full_name: Braukmann, Ulrich
last_name: Braukmann
- first_name: Bernadette
full_name: Kremer, Bernadette
last_name: Kremer
- first_name: H.-Hugo
full_name: Kremer, H.-Hugo
last_name: Kremer
language:
- iso: ger
place: Detmold
publication: Wirtschaftspädagogische Handlungsfelder
publisher: Eusl Verlag
status: public
title: Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche
Betrachtung eines Steuerreformvorschlags
type: book_chapter
user_id: '21222'
year: '2014'
...
---
_id: '5030'
alternative_title:
- Synopse zur Dissertation
author:
- first_name: Pia
full_name: Kortebusch, Pia
last_name: Kortebusch
citation:
ama: 'Kortebusch P. Zur Attraktivität von Advance Tax Rulings (ATRs) Und Advance
Pricing Agreements (APAs) Für Investoren Und Steuerbehörden: The Attractiveness
of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
and Tax Authorities. Paderborn: Universität Paderborn; 2014.'
apa: 'Kortebusch, P. (2014). Zur Attraktivität von Advance Tax Rulings (ATRs)
und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness
of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
and Tax Authorities. Paderborn: Universität Paderborn.'
bibtex: '@book{Kortebusch_2014, place={Paderborn}, title={Zur Attraktivität von
Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren
und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance
Pricing Agreements(APAs) for Investors and Tax Authorities}, publisher={Universität
Paderborn}, author={Kortebusch, Pia}, year={2014} }'
chicago: 'Kortebusch, Pia. Zur Attraktivität von Advance Tax Rulings (ATRs) Und
Advance Pricing Agreements (APAs) Für Investoren Und Steuerbehörden: The Attractiveness
of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
and Tax Authorities. Paderborn: Universität Paderborn, 2014.'
ieee: 'P. Kortebusch, Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance
Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness
of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
and Tax Authorities. Paderborn: Universität Paderborn, 2014.'
mla: 'Kortebusch, Pia. Zur Attraktivität von Advance Tax Rulings (ATRs) Und Advance
Pricing Agreements (APAs) Für Investoren Und Steuerbehörden: The Attractiveness
of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
and Tax Authorities. Universität Paderborn, 2014.'
short: 'P. Kortebusch, Zur Attraktivität von Advance Tax Rulings (ATRs) Und Advance
Pricing Agreements (APAs) Für Investoren Und Steuerbehörden: The Attractiveness
of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
and Tax Authorities, Universität Paderborn, Paderborn, 2014.'
date_created: 2018-10-30T13:33:33Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
language:
- iso: eng
place: Paderborn
publisher: Universität Paderborn
status: public
supervisor:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
title: 'Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements
(APAs) für Investoren und Steuerbehörden: The Attractiveness of Advance Tax Rulings
(ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities'
type: dissertation
user_id: '21222'
year: '2014'
...
---
_id: '5033'
author:
- first_name: Pia
full_name: Kortebusch, Pia
last_name: Kortebusch
citation:
ama: Kortebusch P. Should Multinational Companies Request an Advance Pricing
Agreement (APA) - Or Shouldn’t They? Vol 173.; 2014.
apa: Kortebusch, P. (2014). Should Multinational Companies Request an Advance
Pricing Agreement (APA) - Or Shouldn’t They? (Vol. 173).
bibtex: '@book{Kortebusch_2014, series={arqus, Quantitative Research in Taxation},
title={Should Multinational Companies Request an Advance Pricing Agreement (APA)
- Or Shouldn’t They?}, volume={173}, author={Kortebusch, Pia}, year={2014}, collection={arqus,
Quantitative Research in Taxation} }'
chicago: Kortebusch, Pia. Should Multinational Companies Request an Advance Pricing
Agreement (APA) - Or Shouldn’t They? Vol. 173. Arqus, Quantitative Research
in Taxation, 2014.
ieee: P. Kortebusch, Should Multinational Companies Request an Advance Pricing
Agreement (APA) - Or Shouldn’t They?, vol. 173. 2014.
mla: Kortebusch, Pia. Should Multinational Companies Request an Advance Pricing
Agreement (APA) - Or Shouldn’t They? Vol. 173, 2014.
short: P. Kortebusch, Should Multinational Companies Request an Advance Pricing
Agreement (APA) - Or Shouldn’t They?, 2014.
date_created: 2018-10-30T13:34:58Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
intvolume: ' 173'
series_title: arqus, Quantitative Research in Taxation
status: public
title: Should Multinational Companies Request an Advance Pricing Agreement (APA) -
Or Shouldn't They?
type: working_paper
user_id: '21222'
volume: 173
year: '2014'
...
---
_id: '5037'
author:
- first_name: Markus
full_name: Diller, Markus
last_name: Diller
- first_name: Pia
full_name: Kortebusch, Pia
last_name: Kortebusch
- first_name: Georg
full_name: Schneider, Georg
last_name: Schneider
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Diller M, Kortebusch P, Schneider G, Sureth-Sloane C. Do Investors Request
Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)?
A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior. Vol 167.;
2014.
apa: Diller, M., Kortebusch, P., Schneider, G., & Sureth-Sloane, C. (2014).
Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax
authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment
Behavior (Vol. 167).
bibtex: '@book{Diller_Kortebusch_Schneider_Sureth-Sloane_2014, series={arqus, Quantitative
Research in Taxation}, title={Do Investors Request Advance Tax Rulings to Alleviate
Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’
View on Investment Behavior}, volume={167}, author={Diller, Markus and Kortebusch,
Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2014}, collection={arqus,
Quantitative Research in Taxation} }'
chicago: Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane.
Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax
Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment
Behavior. Vol. 167. Arqus, Quantitative Research in Taxation, 2014.
ieee: M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, Do Investors
Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide
them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior,
vol. 167. 2014.
mla: Diller, Markus, et al. Do Investors Request Advance Tax Rulings to Alleviate
Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’
View on Investment Behavior. Vol. 167, 2014.
short: M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, Do Investors Request
Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)?
A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior, 2014.
date_created: 2018-10-30T13:43:18Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 167'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax
authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment
Behavior
type: working_paper
user_id: '61801'
volume: 167
year: '2014'
...
---
_id: '5040'
author:
- first_name: Markus
full_name: Diller, Markus
last_name: Diller
- first_name: Pia
full_name: Kortebusch, Pia
last_name: Kortebusch
- first_name: Georg
full_name: Schneider, Georg
last_name: Schneider
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Diller M, Kortebusch P, Schneider G, Sureth-Sloane C. Boon or Bane? Advance
Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment.
Vol 187.; 2014.
apa: Diller, M., Kortebusch, P., Schneider, G., & Sureth-Sloane, C. (2014).
Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty
and Foster Investment (Vol. 187).
bibtex: '@book{Diller_Kortebusch_Schneider_Sureth-Sloane_2014, series={arqus, Quantitative
Research in Taxation}, title={Boon or Bane? Advance Tax Rulings As a Measure to
Mitigate Tax Uncertainty and Foster Investment}, volume={187}, author={Diller,
Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2014},
collection={arqus, Quantitative Research in Taxation} }'
chicago: Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane.
Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty
and Foster Investment. Vol. 187. Arqus, Quantitative Research in Taxation,
2014.
ieee: M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, Boon or Bane?
Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment,
vol. 187. 2014.
mla: Diller, Markus, et al. Boon or Bane? Advance Tax Rulings As a Measure to
Mitigate Tax Uncertainty and Foster Investment. Vol. 187, 2014.
short: M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, Boon or Bane? Advance
Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment, 2014.
date_created: 2018-10-30T13:45:00Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
intvolume: ' 187'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty
and Foster Investment
type: working_paper
user_id: '21222'
volume: 187
year: '2014'
...
---
_id: '5333'
abstract:
- lang: eng
text: 'When taxes on capital or wealth are levied, in most countries companies have
to be assessed in terms of their market value (MV). Estimating the MV of private
companies for tax purposes is a challenging task for tax authorities as MVs are
not available. In this study, I empirically analyse to what extent an accounting-based
tax valuation method for private companies, a simplified residual income model,
succeeds in matching the MV. I refer to the mandatory Standardised Combination
Model that is a special case of methods commonly used in several countries. In
the absence of market prices for private companies, I use a sample of small German
public companies as a proxy. I validate this approach using a sensitivity analysis
that involves matching the sample of public companies with that of private companies.
The results imply that the mandatory Standardised Combination Model leads to a
severe unequal treatment not only between public and private companies but also
among private companies across and within industries. Furthermore, I simulate
the effects of variation in the key parameters and highlight their impact on the
approximation quality of the Standardised Combination Method. The findings are
relevant to tax reform discussions as well as to tax policy-makers and practitioners
in many countries. '
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
citation:
ama: Müller J. The Challenge of Assessing the Market Value of Private Companies
Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned
from Past Experience. Vol Volume 23, Number 1. Routledge, part of the Taylor
& Francis Group; 2014:117-141(25). doi:10.1080/09638180.2012.746528
apa: Müller, J. (2014). The Challenge of Assessing the Market Value of Private
Companies Using a Standardized Combination Method for Tax Purposes – Lessons to
be Learned from Past Experience (Vol. Volume 23, Number 1, pp. 117-141(25)).
Routledge, part of the Taylor & Francis Group. https://doi.org/10.1080/09638180.2012.746528
bibtex: '@book{Müller_2014, series={European Accounting Review}, title={The Challenge
of Assessing the Market Value of Private Companies Using a Standardized Combination
Method for Tax Purposes – Lessons to be Learned from Past Experience}, volume={Volume
23, Number 1}, DOI={10.1080/09638180.2012.746528},
publisher={Routledge, part of the Taylor & Francis Group}, author={Müller,
Jens}, year={2014}, pages={117-141(25)}, collection={European Accounting Review}
}'
chicago: Müller, Jens. The Challenge of Assessing the Market Value of Private
Companies Using a Standardized Combination Method for Tax Purposes – Lessons to
Be Learned from Past Experience. Vol. Volume 23, Number 1. European Accounting
Review. Routledge, part of the Taylor & Francis Group, 2014. https://doi.org/10.1080/09638180.2012.746528.
ieee: J. Müller, The Challenge of Assessing the Market Value of Private Companies
Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned
from Past Experience, vol. Volume 23, Number 1. Routledge, part of the Taylor
& Francis Group, 2014, pp. 117-141(25).
mla: Müller, Jens. The Challenge of Assessing the Market Value of Private Companies
Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned
from Past Experience. Vol. Volume 23, Number 1, Routledge, part of the Taylor
& Francis Group, 2014, pp. 117-141(25), doi:10.1080/09638180.2012.746528.
short: J. Müller, The Challenge of Assessing the Market Value of Private Companies
Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned
from Past Experience, Routledge, part of the Taylor & Francis Group, 2014.
date_created: 2018-11-05T09:02:58Z
date_updated: 2022-01-06T07:01:50Z
department:
- _id: '186'
- _id: '189'
doi: 10.1080/09638180.2012.746528
jel:
- H2
- M41
language:
- iso: eng
page: 117-141(25)
publisher: Routledge, part of the Taylor & Francis Group
series_title: European Accounting Review
status: public
title: The Challenge of Assessing the Market Value of Private Companies Using a Standardized
Combination Method for Tax Purposes – Lessons to be Learned from Past Experience
type: working_paper
user_id: '48187'
volume: Volume 23, Number 1
year: '2014'
...
---
_id: '14918'
author:
- first_name: Alexandra
full_name: Maßbaum, Alexandra
last_name: Maßbaum
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Maßbaum A, Sureth-Sloane C. Thin Capitalization Rules and Entrepreneurial Capital
Structure Decisions. Business Research. 2014;2(2):147-169. doi:10.1007/bf03342708
apa: Maßbaum, A., & Sureth-Sloane, C. (2014). Thin Capitalization Rules and
Entrepreneurial Capital Structure Decisions. Business Research, 2(2),
147–169. https://doi.org/10.1007/bf03342708
bibtex: '@article{Maßbaum_Sureth-Sloane_2014, title={Thin Capitalization Rules and
Entrepreneurial Capital Structure Decisions}, volume={2}, DOI={10.1007/bf03342708},
number={2}, journal={Business Research}, author={Maßbaum, Alexandra and Sureth-Sloane,
Caren}, year={2014}, pages={147–169} }'
chicago: 'Maßbaum, Alexandra, and Caren Sureth-Sloane. “Thin Capitalization Rules
and Entrepreneurial Capital Structure Decisions.” Business Research 2,
no. 2 (2014): 147–69. https://doi.org/10.1007/bf03342708.'
ieee: A. Maßbaum and C. Sureth-Sloane, “Thin Capitalization Rules and Entrepreneurial
Capital Structure Decisions,” Business Research, vol. 2, no. 2, pp. 147–169,
2014.
mla: Maßbaum, Alexandra, and Caren Sureth-Sloane. “Thin Capitalization Rules and
Entrepreneurial Capital Structure Decisions.” Business Research, vol. 2,
no. 2, 2014, pp. 147–69, doi:10.1007/bf03342708.
short: A. Maßbaum, C. Sureth-Sloane, Business Research 2 (2014) 147–169.
date_created: 2019-11-13T09:25:43Z
date_updated: 2022-01-06T06:52:11Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/bf03342708
intvolume: ' 2'
issue: '2'
language:
- iso: eng
page: 147-169
publication: Business Research
publication_identifier:
issn:
- 2198-3402
- 2198-2627
publication_status: published
status: public
title: Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions
type: journal_article
user_id: '68751'
volume: 2
year: '2014'
...
---
_id: '23413'
article_type: original
author:
- first_name: Jannis
full_name: Bischof, Jannis
last_name: Bischof
- first_name: Michael
full_name: Ebert, Michael
id: '42419'
last_name: Ebert
citation:
ama: Bischof J, Ebert M. IFRS 7 Disclosures and Risk Perception of Financial Instruments.
Schmalenbach Business Review. 2014;66:276-308. doi:10.1007/bf03396908
apa: Bischof, J., & Ebert, M. (2014). IFRS 7 Disclosures and Risk Perception
of Financial Instruments. Schmalenbach Business Review, 66, 276–308.
https://doi.org/10.1007/bf03396908
bibtex: '@article{Bischof_Ebert_2014, title={IFRS 7 Disclosures and Risk Perception
of Financial Instruments}, volume={66}, DOI={10.1007/bf03396908},
journal={Schmalenbach Business Review}, author={Bischof, Jannis and Ebert, Michael},
year={2014}, pages={276–308} }'
chicago: 'Bischof, Jannis, and Michael Ebert. “IFRS 7 Disclosures and Risk Perception
of Financial Instruments.” Schmalenbach Business Review 66 (2014): 276–308.
https://doi.org/10.1007/bf03396908.'
ieee: 'J. Bischof and M. Ebert, “IFRS 7 Disclosures and Risk Perception of Financial
Instruments,” Schmalenbach Business Review, vol. 66, pp. 276–308, 2014,
doi: 10.1007/bf03396908.'
mla: Bischof, Jannis, and Michael Ebert. “IFRS 7 Disclosures and Risk Perception
of Financial Instruments.” Schmalenbach Business Review, vol. 66, 2014,
pp. 276–308, doi:10.1007/bf03396908.
short: J. Bischof, M. Ebert, Schmalenbach Business Review 66 (2014) 276–308.
date_created: 2021-08-16T10:12:27Z
date_updated: 2023-01-12T09:02:52Z
department:
- _id: '190'
- _id: '186'
- _id: '635'
doi: 10.1007/bf03396908
extern: '1'
intvolume: ' 66'
language:
- iso: eng
page: 276-308
publication: Schmalenbach Business Review
publication_identifier:
issn:
- 1439-2917
- 2194-072X
publication_status: published
status: public
title: IFRS 7 Disclosures and Risk Perception of Financial Instruments
type: journal_article
user_id: '42419'
volume: 66
year: '2014'
...