---
_id: '63578'
author:
- first_name: Adrian
full_name: Schipp, Adrian
last_name: Schipp
- first_name: Fernando
full_name: Siahaan, Fernando
last_name: Siahaan
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Schipp A, Siahaan F, Sureth-Sloane C. Determinants of Tax Complexity in
Tax Regulations and Tax Procedures - Evidence from a Developing Country.
apa: Schipp, A., Siahaan, F., & Sureth-Sloane, C. (n.d.). Determinants of
Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing
Country.
bibtex: '@book{Schipp_Siahaan_Sureth-Sloane, series={TRR 266 Accounting for Transparency
Working Paper Series No. 151}, title={Determinants of Tax Complexity in Tax regulations
and Tax Procedures - Evidence from a Developing Country}, author={Schipp, Adrian
and Siahaan, Fernando and Sureth-Sloane, Caren}, collection={TRR 266 Accounting
for Transparency Working Paper Series No. 151} }'
chicago: Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. Determinants
of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing
Country. TRR 266 Accounting for Transparency Working Paper Series No. 151,
n.d.
ieee: A. Schipp, F. Siahaan, and C. Sureth-Sloane, Determinants of Tax Complexity
in Tax regulations and Tax Procedures - Evidence from a Developing Country.
.
mla: Schipp, Adrian, et al. Determinants of Tax Complexity in Tax Regulations
and Tax Procedures - Evidence from a Developing Country.
short: A. Schipp, F. Siahaan, C. Sureth-Sloane, Determinants of Tax Complexity in
Tax Regulations and Tax Procedures - Evidence from a Developing Country, n.d.
date_created: 2026-01-13T08:37:27Z
date_updated: 2026-01-13T09:24:40Z
department:
- _id: '187'
language:
- iso: eng
publication_status: unpublished
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 151
status: public
title: Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence
from a Developing Country
type: working_paper
user_id: '96670'
year: '2024'
...
---
_id: '63582'
author:
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Yuri
full_name: Piper, Yuri
id: '49955'
last_name: Piper
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Maiterth R, Piper Y, Sureth-Sloane C. Liquiditätseffekte Einer Vermögensteuer
Bei Mietwohnimmobilien.; 2024.
apa: Maiterth, R., Piper, Y., & Sureth-Sloane, C. (2024). Liquiditätseffekte
einer Vermögensteuer bei Mietwohnimmobilien.
bibtex: '@book{Maiterth_Piper_Sureth-Sloane_2024, series={TRR 266 Accounting for
Transparency Working Paper Series No. 157}, title={Liquiditätseffekte einer Vermögensteuer
bei Mietwohnimmobilien}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane,
Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper
Series No. 157} }'
chicago: Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. Liquiditätseffekte
Einer Vermögensteuer Bei Mietwohnimmobilien. TRR 266 Accounting for Transparency
Working Paper Series No. 157, 2024.
ieee: R. Maiterth, Y. Piper, and C. Sureth-Sloane, Liquiditätseffekte einer Vermögensteuer
bei Mietwohnimmobilien. 2024.
mla: Maiterth, Ralf, et al. Liquiditätseffekte Einer Vermögensteuer Bei Mietwohnimmobilien.
2024.
short: R. Maiterth, Y. Piper, C. Sureth-Sloane, Liquiditätseffekte Einer Vermögensteuer
Bei Mietwohnimmobilien, 2024.
date_created: 2026-01-13T09:21:58Z
date_updated: 2026-01-13T09:22:02Z
department:
- _id: '187'
language:
- iso: eng
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 157
status: public
title: Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien
type: working_paper
user_id: '96670'
year: '2024'
...
---
_id: '62739'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
- first_name: Zoltán
full_name: Novotny–Farkas, Zoltán
last_name: Novotny–Farkas
citation:
ama: Bornemann T, Novotny–Farkas Z. Does the Accounting Classification of Hybrid
Financial Instruments as Debt or Equity Matter?; 2024. doi:10.2139/ssrn.4821642
apa: Bornemann, T., & Novotny–Farkas, Z. (2024). Does the Accounting Classification
of Hybrid Financial Instruments as Debt or Equity Matter? https://doi.org/10.2139/ssrn.4821642
bibtex: '@book{Bornemann_Novotny–Farkas_2024, title={Does the Accounting Classification
of Hybrid Financial Instruments as Debt or Equity Matter?}, DOI={10.2139/ssrn.4821642},
author={Bornemann, Tobias and Novotny–Farkas, Zoltán}, year={2024} }'
chicago: Bornemann, Tobias, and Zoltán Novotny–Farkas. Does the Accounting Classification
of Hybrid Financial Instruments as Debt or Equity Matter?, 2024. https://doi.org/10.2139/ssrn.4821642.
ieee: T. Bornemann and Z. Novotny–Farkas, Does the Accounting Classification
of Hybrid Financial Instruments as Debt or Equity Matter? 2024.
mla: Bornemann, Tobias, and Zoltán Novotny–Farkas. Does the Accounting Classification
of Hybrid Financial Instruments as Debt or Equity Matter? 2024, doi:10.2139/ssrn.4821642.
short: T. Bornemann, Z. Novotny–Farkas, Does the Accounting Classification of Hybrid
Financial Instruments as Debt or Equity Matter?, 2024.
date_created: 2025-12-02T08:50:03Z
date_updated: 2025-12-02T08:50:23Z
department:
- _id: '187'
doi: 10.2139/ssrn.4821642
language:
- iso: eng
status: public
title: Does the Accounting Classification of Hybrid Financial Instruments as Debt
or Equity Matter?
type: working_paper
user_id: '96670'
year: '2024'
...
---
_id: '61751'
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Vanessa
full_name: Flagmeier, Vanessa
last_name: Flagmeier
citation:
ama: Müller J, Flagmeier V. Tax Loss Carryforward Disclosure. Schmalenbach Journal
of Business Research. 2024;76:495-532. doi:10.1007/s41471-024-00187-1
apa: Müller, J., & Flagmeier, V. (2024). Tax Loss Carryforward Disclosure. Schmalenbach
Journal of Business Research, 76, 495–532. https://doi.org/10.1007/s41471-024-00187-1
bibtex: '@article{Müller_Flagmeier_2024, title={Tax Loss Carryforward Disclosure},
volume={76}, DOI={10.1007/s41471-024-00187-1},
journal={Schmalenbach Journal of Business Research}, author={Müller, Jens and
Flagmeier, Vanessa}, year={2024}, pages={495–532} }'
chicago: 'Müller, Jens, and Vanessa Flagmeier. “Tax Loss Carryforward Disclosure.”
Schmalenbach Journal of Business Research 76 (2024): 495–532. https://doi.org/10.1007/s41471-024-00187-1.'
ieee: 'J. Müller and V. Flagmeier, “Tax Loss Carryforward Disclosure,” Schmalenbach
Journal of Business Research, vol. 76, pp. 495–532, 2024, doi: 10.1007/s41471-024-00187-1.'
mla: Müller, Jens, and Vanessa Flagmeier. “Tax Loss Carryforward Disclosure.” Schmalenbach
Journal of Business Research, vol. 76, 2024, pp. 495–532, doi:10.1007/s41471-024-00187-1.
short: J. Müller, V. Flagmeier, Schmalenbach Journal of Business Research 76 (2024)
495–532.
date_created: 2025-10-08T09:26:42Z
date_updated: 2025-12-18T10:21:24Z
department:
- _id: '186'
- _id: '189'
doi: 10.1007/s41471-024-00187-1
intvolume: ' 76'
language:
- iso: eng
page: 495 - 532
publication: Schmalenbach Journal of Business Research
status: public
title: Tax Loss Carryforward Disclosure
type: journal_article
user_id: '40298'
volume: 76
year: '2024'
...
---
_id: '56767'
abstract:
- lang: ger
text: 'Regulatorische Änderungen der vergangenen Jahre sowie die Umsetzung der „DAC
7“-EU‑Richtlinie haben dazu geführt, dass Tax Compliance Management Systeme (Tax
CMS) zu einem zunehmend relevanten Faktor in deutschen Betriebsprüfungen avanciert
sind. Unsere Interviewstudie, die sich auf Erfahrungen von Expertinnen und Experten
aus Industrie, Handel und Steuerberatung stützt, zeigt, dass die Anzahl an Tax
CMS in deutschen Unternehmen in den vergangenen Jahren gewachsen ist und insbesondere
große Unternehmen mehrheitlich ein solches Kontrollsystem implementiert haben.
Während aus Unternehmenssicht noch keine spürbaren Effekte auf die Betriebsprüfungsdauer,
-umfang und -schwerpunkte sowie die Anzahl an Steuerstreitigkeiten und Höhe der
Steuernachzahlungen feststellbar sind, nehmen die Befragten der steuerberatenden
Berufe eine erste positive Entwicklung des Betriebsprüfungsklimas und damit einhergehend
weniger Steuerstreitigkeiten sowie eine effizienzorientierte Verschiebung der
Prüfungsschwerpunkte hin zu zunehmenden Prozessprüfungen wahr. Die Ergebnisse
spiegeln Erfahrungen mit Tax CMS in Betriebsprüfungen wider und erlauben so Einblicke
in die Nutzung, sowie Vor- und Nachteile dieser Systeme. So verdeutlichen die
Ergebnisse etwa, dass Konkretisierungen der Vorschriften für den Aufbau und die
Zertifizierung von Tax CMS sowie konkretere Rahmenbedingungen, die die Einbeziehung
von Tax CMS in Betriebsprüfungen und daraus entstehende potentielle Betriebsprüfungserleichterungen
verlässlich regeln, besonders wichtig sind. Die Einblicke dieser Studie bieten
Orientierungspunkte für die Gestaltung der Nutzung von Tax CMS. Dies gilt insbesondere,
da Tax CMS im Zuge der regulatorischen Änderungen und der wachsenden Anzahl implementierter
Tax CMS zukünftig zunehmend eine relevante Rolle in Betriebsprüfungsprozessen
in Deutschland spielen werden. '
author:
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Schulz KA, Sureth-Sloane C. Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.; 2024. doi:https://dx.doi.org/10.2139/ssrn.4999404
apa: Schulz, K. A., & Sureth-Sloane, C. (2024). Tax Compliance Management
Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.
https://dx.doi.org/10.2139/ssrn.4999404
bibtex: '@book{Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency
Working Paper Series No. 161}, title={Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, DOI={https://dx.doi.org/10.2139/ssrn.4999404},
author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, collection={TRR
266 Accounting for Transparency Working Paper Series No. 161} }'
chicago: Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management
Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.
TRR 266 Accounting for Transparency Working Paper Series No. 161, 2024. https://dx.doi.org/10.2139/ssrn.4999404.
ieee: K. A. Schulz and C. Sureth-Sloane, Tax Compliance Management Systeme in
deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. 2024.
mla: Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. 2024,
doi:https://dx.doi.org/10.2139/ssrn.4999404.
short: K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen, 2024.
date_created: 2024-10-28T13:50:19Z
date_updated: 2024-12-07T14:10:18Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4999404
language:
- iso: ger
main_file_link:
- open_access: '1'
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 161
status: public
title: Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse
praktischer Erfahrungen
type: working_paper
user_id: '530'
year: '2024'
...
---
_id: '56727'
author:
- first_name: Isabell
full_name: Euler, Isabell
last_name: Euler
- first_name: Simon
full_name: Harst, Simon
last_name: Harst
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Johannes
full_name: Voget, Johannes
last_name: Voget
citation:
ama: Euler I, Harst S, Schanz D, Sureth-Sloane C, Voget J. Tax Complexity and
Foreign Direct Investment.; 2024. doi:https://dx.doi.org/10.2139/ssrn.4990616
apa: Euler, I., Harst, S., Schanz, D., Sureth-Sloane, C., & Voget, J. (2024).
Tax Complexity and Foreign Direct Investment. https://dx.doi.org/10.2139/ssrn.4990616
bibtex: '@book{Euler_Harst_Schanz_Sureth-Sloane_Voget_2024, series={TRR 266 Accounting
for Transparency Working Paper Series No. 160}, title={Tax Complexity and Foreign
Direct Investment}, DOI={https://dx.doi.org/10.2139/ssrn.4990616},
author={Euler, Isabell and Harst, Simon and Schanz, Deborah and Sureth-Sloane,
Caren and Voget, Johannes}, year={2024}, collection={TRR 266 Accounting for Transparency
Working Paper Series No. 160} }'
chicago: Euler, Isabell, Simon Harst, Deborah Schanz, Caren Sureth-Sloane, and Johannes
Voget. Tax Complexity and Foreign Direct Investment. TRR 266 Accounting
for Transparency Working Paper Series No. 160, 2024. https://dx.doi.org/10.2139/ssrn.4990616.
ieee: I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, and J. Voget, Tax Complexity
and Foreign Direct Investment. 2024.
mla: Euler, Isabell, et al. Tax Complexity and Foreign Direct Investment.
2024, doi:https://dx.doi.org/10.2139/ssrn.4990616.
short: I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, J. Voget, Tax Complexity
and Foreign Direct Investment, 2024.
date_created: 2024-10-23T09:21:01Z
date_updated: 2024-12-07T14:12:52Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4990616
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=4990616
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 160
status: public
title: Tax Complexity and Foreign Direct Investment
type: working_paper
user_id: '530'
year: '2024'
...
---
_id: '57902'
abstract:
- lang: eng
text: This study examines the effect of major tax reform on firms’ demand for internal
tax department employees. Specifically, we analyze the effects of the Tax Cuts
and Jobs Act (TCJA) on the number of job postings and skill profiles for tax department
positions in large U.S. firms. Understanding how tax reform affects the demand
for tax employees is important for quantifying potential compliance costs and
assessing how firms adjust their tax planning capacity in response to new regulations.
Additionally, our findings provide insights into the evolving skill sets required
in the context of technological change and intensifying competition for talent.
To address our research question, we employ textual analyses and machine learning
techniques to identify and classify approximately 30,000 tax-related job postings
from 1,620 firms over the period of 2015-2020. Using a difference-in-differences
research design, we find a 26.7% increase in the number of tax-related job postings
in the three years following the TCJA enactment. This translates into approximately
1.5 new tax department employees, which, based on prior literature estimates of
tax department size, implies a 21% increase in the size of the average tax department.
Focusing on the dynamics, we find that this effect is concentrated in the second
year after the reform. Consistent with increased compliance costs and new tax
planning opportunities, we also find that firms seek tax department employees
for both compliance and planning roles, with some evidence of greater demand for
employees focused on tax compliance.
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Dan
full_name: Lynch, Dan
last_name: Lynch
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Giese H, Lynch D, Schulz KA, Sureth-Sloane C. The Effects of Tax Reform
on Labor Demand within Tax Departments.; 2024. doi:https://dx.doi.org/10.2139/ssrn.5068550
apa: Giese, H., Lynch, D., Schulz, K. A., & Sureth-Sloane, C. (2024). The
Effects of Tax Reform on Labor Demand within Tax Departments. https://dx.doi.org/10.2139/ssrn.5068550
bibtex: '@book{Giese_Lynch_Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting
for Transparency Working Paper Series No. 171}, title={The Effects of Tax Reform
on Labor Demand within Tax Departments}, DOI={https://dx.doi.org/10.2139/ssrn.5068550},
author={Giese, Henning and Lynch, Dan and Schulz, Kim Alina and Sureth-Sloane,
Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper
Series No. 171} }'
chicago: Giese, Henning, Dan Lynch, Kim Alina Schulz, and Caren Sureth-Sloane. The
Effects of Tax Reform on Labor Demand within Tax Departments. TRR 266 Accounting
for Transparency Working Paper Series No. 171, 2024. https://dx.doi.org/10.2139/ssrn.5068550.
ieee: H. Giese, D. Lynch, K. A. Schulz, and C. Sureth-Sloane, The Effects of
Tax Reform on Labor Demand within Tax Departments. 2024.
mla: Giese, Henning, et al. The Effects of Tax Reform on Labor Demand within
Tax Departments. 2024, doi:https://dx.doi.org/10.2139/ssrn.5068550.
short: H. Giese, D. Lynch, K.A. Schulz, C. Sureth-Sloane, The Effects of Tax Reform
on Labor Demand within Tax Departments, 2024.
date_created: 2025-01-03T11:35:10Z
date_updated: 2025-03-18T13:31:37Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.5068550
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=5068550
oa: '1'
project:
- _id: '52'
name: 'PC2: Computing Resources Provided by the Paderborn Center for Parallel Computing'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 171
status: public
title: The Effects of Tax Reform on Labor Demand within Tax Departments
type: working_paper
user_id: '68607'
year: '2024'
...
---
_id: '55658'
author:
- first_name: Mehrzad
full_name: Azmi Shabestari, Mehrzad
last_name: Azmi Shabestari
- first_name: Reyhaneh
full_name: Safaei, Reyhaneh
last_name: Safaei
citation:
ama: Azmi Shabestari M, Safaei R. The Effect of Uncertainty Regarding Transfer
Pricing Regulations and Administrative Practices on Corporate Investment Decisions.
Bulletin for International Taxation. 2024;78(6):224-239. doi:10.59403/8cbkga
apa: Azmi Shabestari, M., & Safaei, R. (2024). The Effect of Uncertainty Regarding
Transfer Pricing Regulations and Administrative Practices on Corporate Investment
Decisions. Bulletin for International Taxation, 78(6), 224–239.
https://doi.org/10.59403/8cbkga
bibtex: '@article{Azmi Shabestari_Safaei_2024, title={The Effect of Uncertainty
Regarding Transfer Pricing Regulations and Administrative Practices on Corporate
Investment Decisions}, volume={78}, DOI={10.59403/8cbkga},
number={6}, journal={Bulletin for International Taxation}, author={Azmi Shabestari,
Mehrzad and Safaei, Reyhaneh}, year={2024}, pages={224–239} }'
chicago: 'Azmi Shabestari, Mehrzad, and Reyhaneh Safaei. “The Effect of Uncertainty
Regarding Transfer Pricing Regulations and Administrative Practices on Corporate
Investment Decisions.” Bulletin for International Taxation 78, no. 6 (2024):
224–39. https://doi.org/10.59403/8cbkga.'
ieee: 'M. Azmi Shabestari and R. Safaei, “The Effect of Uncertainty Regarding Transfer
Pricing Regulations and Administrative Practices on Corporate Investment Decisions,”
Bulletin for International Taxation, vol. 78, no. 6, pp. 224–239, 2024,
doi: 10.59403/8cbkga.'
mla: Azmi Shabestari, Mehrzad, and Reyhaneh Safaei. “The Effect of Uncertainty Regarding
Transfer Pricing Regulations and Administrative Practices on Corporate Investment
Decisions.” Bulletin for International Taxation, vol. 78, no. 6, 2024,
pp. 224–39, doi:10.59403/8cbkga.
short: M. Azmi Shabestari, R. Safaei, Bulletin for International Taxation 78 (2024)
224–239.
date_created: 2024-08-20T11:09:50Z
date_updated: 2026-04-09T07:38:19Z
department:
- _id: '187'
doi: 10.59403/8cbkga
extern: '1'
intvolume: ' 78'
issue: '6'
language:
- iso: eng
page: 224-239
publication: Bulletin for International Taxation
quality_controlled: '1'
status: public
title: The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices
on Corporate Investment Decisions
type: journal_article
user_id: '74000'
volume: 78
year: '2024'
...
---
_id: '57546'
author:
- first_name: Jannis
full_name: Bischof, Jannis
last_name: Bischof
- first_name: Joachim
full_name: Gassen, Joachim
last_name: Gassen
- first_name: Anna
full_name: Rohlfing-Bastian, Anna
last_name: Rohlfing-Bastian
- first_name: Davud
full_name: Rostam-Afschar, Davud
last_name: Rostam-Afschar
- first_name: Caren
full_name: Sureth-Sloane, Caren
last_name: Sureth-Sloane
citation:
ama: 'Bischof J, Gassen J, Rohlfing-Bastian A, Rostam-Afschar D, Sureth-Sloane C.
Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
and Financial Accounting. Schmalenbach Journal of Business Research . Published
online 2024. doi:10.1007/s41471-024-00200-7'
apa: 'Bischof, J., Gassen, J., Rohlfing-Bastian, A., Rostam-Afschar, D., & Sureth-Sloane,
C. (2024). Accounting for Transparency: a Framework and Three Applications in
Tax, Managerial, and Financial Accounting. Schmalenbach Journal of Business
Research . https://doi.org/10.1007/s41471-024-00200-7'
bibtex: '@article{Bischof_Gassen_Rohlfing-Bastian_Rostam-Afschar_Sureth-Sloane_2024,
title={Accounting for Transparency: a Framework and Three Applications in Tax,
Managerial, and Financial Accounting}, DOI={10.1007/s41471-024-00200-7},
journal={Schmalenbach Journal of Business Research }, author={Bischof, Jannis
and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane,
Caren}, year={2024} }'
chicago: 'Bischof, Jannis, Joachim Gassen, Anna Rohlfing-Bastian, Davud Rostam-Afschar,
and Caren Sureth-Sloane. “Accounting for Transparency: A Framework and Three Applications
in Tax, Managerial, and Financial Accounting.” Schmalenbach Journal of Business
Research , 2024. https://doi.org/10.1007/s41471-024-00200-7.'
ieee: 'J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, and C. Sureth-Sloane,
“Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
and Financial Accounting,” Schmalenbach Journal of Business Research ,
2024, doi: 10.1007/s41471-024-00200-7.'
mla: 'Bischof, Jannis, et al. “Accounting for Transparency: A Framework and Three
Applications in Tax, Managerial, and Financial Accounting.” Schmalenbach Journal
of Business Research , 2024, doi:10.1007/s41471-024-00200-7.'
short: J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, C. Sureth-Sloane,
Schmalenbach Journal of Business Research (2024).
date_created: 2024-12-03T08:10:52Z
date_updated: 2026-04-09T07:37:02Z
department:
- _id: '187'
doi: 10.1007/s41471-024-00200-7
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
publication: 'Schmalenbach Journal of Business Research '
quality_controlled: '1'
status: public
title: 'Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
and Financial Accounting'
type: journal_article
user_id: '74000'
year: '2024'
...
---
_id: '54530'
author:
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Schulz KA, Sureth-Sloane C. Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. Steuer und Wirtschaft.
2024;101(4):335-353.
apa: Schulz, K. A., & Sureth-Sloane, C. (2024). Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. Steuer
und Wirtschaft, 101(4), 335–353.
bibtex: '@article{Schulz_Sureth-Sloane_2024, title={Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, volume={101},
number={4}, journal={Steuer und Wirtschaft}, author={Schulz, Kim Alina and Sureth-Sloane,
Caren}, year={2024}, pages={335–353} }'
chicago: 'Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management
Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.”
Steuer und Wirtschaft 101, no. 4 (2024): 335–53.'
ieee: K. A. Schulz and C. Sureth-Sloane, “Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen,” Steuer und Wirtschaft,
vol. 101, no. 4, pp. 335–353, 2024.
mla: Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.” Steuer
und Wirtschaft, vol. 101, no. 4, 2024, pp. 335–53.
short: K.A. Schulz, C. Sureth-Sloane, Steuer und Wirtschaft 101 (2024) 335–353.
date_created: 2024-05-31T10:04:36Z
date_updated: 2026-04-09T07:37:06Z
department:
- _id: '187'
intvolume: ' 101'
issue: '4'
language:
- iso: ger
page: 335-353
publication: Steuer und Wirtschaft
quality_controlled: '1'
status: public
title: Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse
praktischer Erfahrungen
type: journal_article
user_id: '74000'
volume: 101
year: '2024'
...
---
_id: '56817'
abstract:
- lang: eng
text: This study analyzes whether and to what extent the provision of public goods
and firms' trust in local governments' handling of local business tax revenues
are associated with firms' willingness to pay local business tax. Using survey
data on German small-and medium-sized firms, we find that the average perceived
provision of public goods is not associated with the willingness to pay local
business tax. Separating public goods into private-and business-related public
goods, we find that the perception of public goods related to the private sphere
of firms' decision-makers is associated with an increase in firms' willingness
to pay local business tax by about 10%. However, public goods related to the business
sphere show no similar association. Contradictory to the perceived provision of
public goods, we find surprisingly no association between firms' willingness to
pay local business tax and the actual provision of public goods. Trust in local
governments' handling of tax revenue increases firms' willingness to pay local
business tax significantly, with an effect size of about twice as large as for
the perception of provided private-related public goods. These findings indicate
that the handling of tax revenues exerts a more pronounced influence on firms'
willingness to pay than the actual utilization of these revenues. Documenting
tax revenue implications, we further show that the average willingness to pay
local business tax within a local government is associated with a significant
decrease in tax avoidance by about 10%. Our results inform local governments about
how the provision of public goods and the building of trust can sustainably contribute
to firms' willingness to pay local business tax. Thus, our results contribute
to the understanding of how taxes can be efficiently collected and effectively
used.
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
citation:
ama: Giese H, Heinemann-Heile V. Firms’ Perception of a Fair Tax Burden - The
Impact of Trust and Public Goods.; 2024. doi:https://dx.doi.org/10.2139/ssrn.4972829
apa: Giese, H., & Heinemann-Heile, V. (2024). Firms’ Perception of a Fair
Tax Burden - The Impact of Trust and Public Goods. https://dx.doi.org/10.2139/ssrn.4972829
bibtex: '@book{Giese_Heinemann-Heile_2024, series={TRR 266 Accounting for Transparency
Working Paper Series No. 158}, title={Firms’ Perception of a Fair Tax Burden -
The Impact of Trust and Public Goods}, DOI={https://dx.doi.org/10.2139/ssrn.4972829},
author={Giese, Henning and Heinemann-Heile, Vanessa}, year={2024}, collection={TRR
266 Accounting for Transparency Working Paper Series No. 158} }'
chicago: Giese, Henning, and Vanessa Heinemann-Heile. Firms’ Perception of a
Fair Tax Burden - The Impact of Trust and Public Goods. TRR 266 Accounting
for Transparency Working Paper Series No. 158, 2024. https://dx.doi.org/10.2139/ssrn.4972829.
ieee: H. Giese and V. Heinemann-Heile, Firms’ Perception of a Fair Tax Burden
- The Impact of Trust and Public Goods. 2024.
mla: Giese, Henning, and Vanessa Heinemann-Heile. Firms’ Perception of a Fair
Tax Burden - The Impact of Trust and Public Goods. 2024, doi:https://dx.doi.org/10.2139/ssrn.4972829.
short: H. Giese, V. Heinemann-Heile, Firms’ Perception of a Fair Tax Burden - The
Impact of Trust and Public Goods, 2024.
date_created: 2024-10-30T07:30:08Z
date_updated: 2026-06-11T06:46:34Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4972829
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=4972829
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 158
status: public
title: Firms' Perception of a Fair Tax Burden - The Impact of Trust and Public Goods
type: working_paper
user_id: '96670'
year: '2024'
...
---
_id: '49873'
abstract:
- lang: eng
text: This study analyzes the impact of tax complexity on the location of tax employees
and tax risk. Using a hand-collected dataset of more than 7,500 tax employees
from 348 European-listed multinationals, we identify two types of firm-level costs
associated with tax complexity—tax employees, and tax risk. We find that firms
locate more tax employees in countries with greater tax complexity. This association
is particularly pronounced for complexity in tax procedures. We also find that
multinationals operating in countries with high tax complexity are associated
with higher tax risk. The incremental tax risk vanishes for firms that locate
more tax employees in countries with highly complex tax procedures, while we find
no risk reduction from additional tax employees in countries with complex tax
rules. Our results reveal that multinationals eliminate 25 percent of overall
tax complexity-related tax risk through targeted location of tax employees.
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Reinald
full_name: Koch, Reinald
last_name: Koch
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Giese H, Koch R, Sureth-Sloane C. Tax Complexity and Tax Risk: The Role
of Tax Employees.; 2024. doi:10.2139/ssrn.4888151'
apa: 'Giese, H., Koch, R., & Sureth-Sloane, C. (2024). Tax Complexity and
Tax Risk: The Role of Tax Employees. https://doi.org/10.2139/ssrn.4888151'
bibtex: '@book{Giese_Koch_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency
Working Paper Series No. 149}, title={Tax Complexity and Tax Risk: The Role of
Tax Employees}, DOI={10.2139/ssrn.4888151},
author={Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}, year={2024},
collection={TRR 266 Accounting for Transparency Working Paper Series No. 149}
}'
chicago: 'Giese, Henning, Reinald Koch, and Caren Sureth-Sloane. Tax Complexity
and Tax Risk: The Role of Tax Employees. TRR 266 Accounting for Transparency
Working Paper Series No. 149, 2024. https://doi.org/10.2139/ssrn.4888151.'
ieee: 'H. Giese, R. Koch, and C. Sureth-Sloane, Tax Complexity and Tax Risk:
The Role of Tax Employees. 2024.'
mla: 'Giese, Henning, et al. Tax Complexity and Tax Risk: The Role of Tax Employees.
2024, doi:10.2139/ssrn.4888151.'
short: 'H. Giese, R. Koch, C. Sureth-Sloane, Tax Complexity and Tax Risk: The Role
of Tax Employees, 2024.'
date_created: 2023-12-19T13:22:08Z
date_updated: 2026-06-11T06:51:43Z
department:
- _id: '187'
doi: 10.2139/ssrn.4888151
keyword:
- tax complexity
- tax complexity cost
- tax department
- tax employees
- tax risk
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4888151
oa: '1'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 149
status: public
title: 'Tax Complexity and Tax Risk: The Role of Tax Employees'
type: working_paper
user_id: '96670'
year: '2024'
...
---
_id: '65861'
abstract:
- lang: eng
text: The study examines whether the announcement and passing of the Corporate Sustainability
Reporting Directive (CSRD) impacts the sustainability reporting of German firms.
It sheds light on the interdependence of various actors, sectors and policy levels
by examining how regulatory changes at the policy level affect the reporting practices
of firms across multiple sectors. On the one hand, the scope of the CSRD is being
extended, so that new firms falling within its scope may increase their voluntary
sustainability reporting as part of the preparation process. On the other hand,
the reporting requirements will be more stringent, so that firms currently under
the mandate of the Non-Financial Reporting Directive (NFRD) may enhance their
sustainability reporting disclosure practices in preparation for the CSRD. First,
we find no increase in voluntary sustainability reporting by firms that are not
under the scope of the NFRD but will be under the scope of the CSRD. Second, we
find enhanced sustainability reporting practices by firms that are subject to
the NFRD after the CSRD’s announcement and passing. This finding suggests that
these firms begin to implement the new reporting requirements before the first
reports are published in 2025. We illuminate the preparation for extensive reporting
changes through sustainability reporting disclosure practices as an outcome of
the preparation process. These changes may represent a high burden, particularly
for firms with no previous experience of sustainability reporting.
article_number: '5'
author:
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
orcid: 0009-0009-2545-5929
- first_name: Paula
full_name: Relard, Paula
last_name: Relard
citation:
ama: Kosi U, Relard P. Are firms (getting) ready for the corporate sustainability
reporting directive? Sustainability Nexus Forum. 2024;32(1). doi:10.1007/s00550-024-00541-1
apa: Kosi, U., & Relard, P. (2024). Are firms (getting) ready for the corporate
sustainability reporting directive? Sustainability Nexus Forum, 32(1),
Article 5. https://doi.org/10.1007/s00550-024-00541-1
bibtex: '@article{Kosi_Relard_2024, title={Are firms (getting) ready for the corporate
sustainability reporting directive?}, volume={32}, DOI={10.1007/s00550-024-00541-1},
number={15}, journal={Sustainability Nexus Forum}, publisher={Springer Science
and Business Media LLC}, author={Kosi, Urska and Relard, Paula}, year={2024} }'
chicago: Kosi, Urska, and Paula Relard. “Are Firms (Getting) Ready for the Corporate
Sustainability Reporting Directive?” Sustainability Nexus Forum 32, no.
1 (2024). https://doi.org/10.1007/s00550-024-00541-1.
ieee: 'U. Kosi and P. Relard, “Are firms (getting) ready for the corporate sustainability
reporting directive?,” Sustainability Nexus Forum, vol. 32, no. 1, Art.
no. 5, 2024, doi: 10.1007/s00550-024-00541-1.'
mla: Kosi, Urska, and Paula Relard. “Are Firms (Getting) Ready for the Corporate
Sustainability Reporting Directive?” Sustainability Nexus Forum, vol. 32,
no. 1, 5, Springer Science and Business Media LLC, 2024, doi:10.1007/s00550-024-00541-1.
short: U. Kosi, P. Relard, Sustainability Nexus Forum 32 (2024).
date_created: 2026-06-15T08:12:38Z
date_updated: 2026-08-25T10:19:16Z
department:
- _id: '186'
- _id: '551'
- _id: '635'
doi: 10.1007/s00550-024-00541-1
intvolume: ' 32'
issue: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://doi.org/10.1007/s00550-024-00541-1
oa: '1'
publication: Sustainability Nexus Forum
publication_identifier:
issn:
- 2948-1627
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: Are firms (getting) ready for the corporate sustainability reporting directive?
type: journal_article
user_id: '15866'
volume: 32
year: '2024'
...
---
_id: '47921'
abstract:
- lang: eng
text: The relationship between nonfinancial reporting and real sustainable
change within and beyond organizations is fraught with complication. Furthermore,
all facets of the relationship have not been examined equally. The contributions
of this special issue made substantive progress in this regard and draw our focus
to several remaining complications—in particular, the societal impacts of nonfinancial
reporting. With this introduction, we seek to move the conversation forward by
proposing a framework that disentangles the linkages between nonfinancial reporting
and real sustainable change at multiple levels of analysis. We highlight the distinction
between sustainability-related outputs and outcomes that typically materialize
at the firm level, and eventually lead to sustainable impact at the societal level.
Future research should advance this distinction and scrutinize the impact of real
sustainable change beyond firm-level outputs, study the organizational change
processes from antecedents to impacts, and examine the interrelationships between
different instruments to foster real sustainable change.
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: Christopher
full_name: Wickert, Christopher
last_name: Wickert
citation:
ama: 'Hahn R, Reimsbach D, Wickert C. Nonfinancial Reporting and Real Sustainable
Change: Relationship Status—It’s Complicated. Organization & Environment.
2023;36(1):3-16. doi:10.1177/10860266231151653'
apa: 'Hahn, R., Reimsbach, D., & Wickert, C. (2023). Nonfinancial Reporting
and Real Sustainable Change: Relationship Status—It’s Complicated. Organization
& Environment, 36(1), 3–16. https://doi.org/10.1177/10860266231151653'
bibtex: '@article{Hahn_Reimsbach_Wickert_2023, title={Nonfinancial Reporting and
Real Sustainable Change: Relationship Status—It’s Complicated}, volume={36}, DOI={10.1177/10860266231151653},
number={1}, journal={Organization & Environment}, publisher={SAGE Publications},
author={Hahn, Rüdiger and Reimsbach, Daniel and Wickert, Christopher}, year={2023},
pages={3–16} }'
chicago: 'Hahn, Rüdiger, Daniel Reimsbach, and Christopher Wickert. “Nonfinancial
Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.”
Organization & Environment 36, no. 1 (2023): 3–16. https://doi.org/10.1177/10860266231151653.'
ieee: 'R. Hahn, D. Reimsbach, and C. Wickert, “Nonfinancial Reporting and Real Sustainable
Change: Relationship Status—It’s Complicated,” Organization & Environment,
vol. 36, no. 1, pp. 3–16, 2023, doi: 10.1177/10860266231151653.'
mla: 'Hahn, Rüdiger, et al. “Nonfinancial Reporting and Real Sustainable Change:
Relationship Status—It’s Complicated.” Organization & Environment,
vol. 36, no. 1, SAGE Publications, 2023, pp. 3–16, doi:10.1177/10860266231151653.'
short: R. Hahn, D. Reimsbach, C. Wickert, Organization & Environment 36
(2023) 3–16.
date_created: 2023-10-10T10:03:43Z
date_updated: 2023-12-06T14:50:17Z
department:
- _id: '186'
- _id: '815'
- _id: '681'
doi: 10.1177/10860266231151653
intvolume: ' 36'
issue: '1'
keyword:
- Organizational Behavior and Human Resource Management
- General Environmental Science
language:
- iso: eng
page: 3-16
publication: Organization & Environment
publication_identifier:
issn:
- 1086-0266
- 1552-7417
publication_status: published
publisher: SAGE Publications
status: public
title: 'Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s
Complicated'
type: journal_article
user_id: '46138'
volume: 36
year: '2023'
...
---
_id: '47922'
abstract:
- lang: eng
text: This year, the 7th edition of the Dutch Accounting Research Conference
(DARC) was hosted by the Nijmegen School of Management at Radboud University on
Thursday, March 23. In total, over 75 accounting researchers from various Dutch
universities were welcomed by Frank Hartmann, chair of the accounting group and
head of the Business Economics department. During the day, four keynote speakers
presented their research and in a panel discussion, the current state of accounting
education was debated. In the evening, participants gathered to network over dinner.
This article presents a discussion of the theme of the conference, an outline
of the research papers and projects presented during the conference, and a summary
of the panel discussion on Accounting Education.
author:
- first_name: Karen
full_name: De Meyst, Karen
last_name: De Meyst
- first_name: Thomas
full_name: Niederkofler, Thomas
last_name: Niederkofler
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
citation:
ama: "De Meyst K, Niederkofler T, Reimsbach D. \uFEFFDARC 2023 at Radboud University:
Societal challenges in accounting research and education. Maandblad voor Accountancy
en Bedrijfseconomie. 2023;97(5/6):153-155. doi:10.5117/mab.97.107215"
apa: "De Meyst, K., Niederkofler, T., & Reimsbach, D. (2023). \uFEFFDARC 2023
at Radboud University: Societal challenges in accounting research and education.
Maandblad Voor Accountancy En Bedrijfseconomie, 97(5/6), 153–155.
https://doi.org/10.5117/mab.97.107215"
bibtex: "@article{De Meyst_Niederkofler_Reimsbach_2023, title={\uFEFFDARC 2023 at
Radboud University: Societal challenges in accounting research and education},
volume={97}, DOI={10.5117/mab.97.107215},
number={5/6}, journal={Maandblad voor Accountancy en Bedrijfseconomie}, publisher={Amsterdam
University Press}, author={De Meyst, Karen and Niederkofler, Thomas and Reimsbach,
Daniel}, year={2023}, pages={153–155} }"
chicago: "De Meyst, Karen, Thomas Niederkofler, and Daniel Reimsbach. “\uFEFFDARC
2023 at Radboud University: Societal Challenges in Accounting Research and Education.”
Maandblad Voor Accountancy En Bedrijfseconomie 97, no. 5/6 (2023): 153–55.
https://doi.org/10.5117/mab.97.107215."
ieee: "K. De Meyst, T. Niederkofler, and D. Reimsbach, “\uFEFFDARC 2023 at Radboud
University: Societal challenges in accounting research and education,” Maandblad
voor Accountancy en Bedrijfseconomie, vol. 97, no. 5/6, pp. 153–155, 2023,
doi: 10.5117/mab.97.107215."
mla: "De Meyst, Karen, et al. “\uFEFFDARC 2023 at Radboud University: Societal Challenges
in Accounting Research and Education.” Maandblad Voor Accountancy En Bedrijfseconomie,
vol. 97, no. 5/6, Amsterdam University Press, 2023, pp. 153–55, doi:10.5117/mab.97.107215."
short: K. De Meyst, T. Niederkofler, D. Reimsbach, Maandblad Voor Accountancy En
Bedrijfseconomie 97 (2023) 153–155.
date_created: 2023-10-10T10:04:17Z
date_updated: 2023-12-06T14:49:56Z
department:
- _id: '186'
- _id: '815'
- _id: '681'
doi: 10.5117/mab.97.107215
intvolume: ' 97'
issue: 5/6
keyword:
- General Arts and Humanities
language:
- iso: eng
page: 153-155
publication: Maandblad voor Accountancy en Bedrijfseconomie
publication_identifier:
issn:
- 2543-1684
- 0924-6304
publication_status: published
publisher: Amsterdam University Press
status: public
title: "\uFEFFDARC 2023 at Radboud University: Societal challenges in accounting research
and education"
type: journal_article
user_id: '46138'
volume: 97
year: '2023'
...
---
_id: '46044'
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Svea
full_name: Holtmann, Svea
last_name: Holtmann
citation:
ama: Giese H, Holtmann S. Towards Green Driving - Income Taxes Incentives for
Plug-In Hybrids. Vol 118.; 2023. doi:10.2139/ssrn.4394968
apa: Giese, H., & Holtmann, S. (2023). Towards Green Driving - Income Taxes
Incentives for Plug-In Hybrids (Vol. 118). https://doi.org/10.2139/ssrn.4394968
bibtex: '@book{Giese_Holtmann_2023, series={TRR 266 Working Paper Series}, title={Towards
Green Driving - Income Taxes Incentives for Plug-In Hybrids}, volume={118}, DOI={10.2139/ssrn.4394968}, author={Giese,
Henning and Holtmann, Svea}, year={2023}, collection={TRR 266 Working Paper Series}
}'
chicago: Giese, Henning, and Svea Holtmann. Towards Green Driving - Income Taxes
Incentives for Plug-In Hybrids. Vol. 118. TRR 266 Working Paper Series, 2023.
https://doi.org/10.2139/ssrn.4394968.
ieee: H. Giese and S. Holtmann, Towards Green Driving - Income Taxes Incentives
for Plug-In Hybrids, vol. 118. 2023.
mla: Giese, Henning, and Svea Holtmann. Towards Green Driving - Income Taxes
Incentives for Plug-In Hybrids. 2023, doi:10.2139/ssrn.4394968.
short: H. Giese, S. Holtmann, Towards Green Driving - Income Taxes Incentives for
Plug-In Hybrids, 2023.
date_created: 2023-07-13T11:41:54Z
date_updated: 2023-12-19T13:10:23Z
department:
- _id: '187'
doi: 10.2139/ssrn.4394968
intvolume: ' 118'
language:
- iso: eng
series_title: TRR 266 Working Paper Series
status: public
title: Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids
type: working_paper
user_id: '74000'
volume: 118
year: '2023'
...
---
_id: '22924'
author:
- first_name: Thomas
full_name: Hoppe, Thomas
last_name: Hoppe
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. The Tax Complexity Index – A Survey-Based
Country Measure of Tax Code and Framework Complexity. European Accounting Review.
2023;32(2):239-273. doi:10.1080/09638180.2021.1951316
apa: Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2023). The Tax Complexity
Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. European
Accounting Review, 32(2), 239–273. https://doi.org/10.1080/09638180.2021.1951316
bibtex: '@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2023, title={The Tax Complexity
Index – A Survey-Based Country Measure of Tax Code and Framework Complexity},
volume={32}, DOI={10.1080/09638180.2021.1951316},
number={2}, journal={European Accounting Review}, author={Hoppe, Thomas and Schanz,
Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2023}, pages={239–273}
}'
chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane.
“The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework
Complexity.” European Accounting Review 32, no. 2 (2023): 239–73. https://doi.org/10.1080/09638180.2021.1951316.'
ieee: 'T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “The Tax Complexity
Index – A Survey-Based Country Measure of Tax Code and Framework Complexity,”
European Accounting Review, vol. 32, no. 2, pp. 239–273, 2023, doi: 10.1080/09638180.2021.1951316.'
mla: Hoppe, Thomas, et al. “The Tax Complexity Index – A Survey-Based Country Measure
of Tax Code and Framework Complexity.” European Accounting Review, vol.
32, no. 2, 2023, pp. 239–73, doi:10.1080/09638180.2021.1951316.
short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, European Accounting Review
32 (2023) 239–273.
date_created: 2021-08-02T12:44:45Z
date_updated: 2024-01-30T12:42:18Z
department:
- _id: '187'
doi: 10.1080/09638180.2021.1951316
intvolume: ' 32'
issue: '2'
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 239-273
publication: European Accounting Review
publication_identifier:
eissn:
- 1468-4497
issn:
- 0963-8180
publication_status: published
quality_controlled: '1'
status: public
title: The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework
Complexity
type: journal_article
user_id: '74000'
volume: 32
year: '2023'
...
---
_id: '48414'
author:
- first_name: Stefan
full_name: Greil, Stefan
last_name: Greil
- first_name: Eleonore
full_name: Kaluza-Thiesen, Eleonore
last_name: Kaluza-Thiesen
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Greil S, Kaluza-Thiesen E, Schulz KA, Sureth-Sloane C. Umfrage: Tax Compliance
und Verrechnungspreise. TRR 266 Accounting for Transparency; 2023. doi:10.52569/hmje9021'
apa: 'Greil, S., Kaluza-Thiesen, E., Schulz, K. A., & Sureth-Sloane, C. (2023).
Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for
Transparency. https://doi.org/10.52569/hmje9021'
bibtex: '@book{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2023, title={Umfrage: Tax
Compliance und Verrechnungspreise}, DOI={10.52569/hmje9021},
publisher={TRR 266 Accounting for Transparency}, author={Greil, Stefan and Kaluza-Thiesen,
Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2023} }'
chicago: 'Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane.
Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for
Transparency, 2023. https://doi.org/10.52569/hmje9021.'
ieee: 'S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, Umfrage:
Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency,
2023.'
mla: 'Greil, Stefan, et al. Umfrage: Tax Compliance und Verrechnungspreise.
TRR 266 Accounting for Transparency, 2023, doi:10.52569/hmje9021.'
short: 'S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Umfrage: Tax
Compliance und Verrechnungspreise, TRR 266 Accounting for Transparency, 2023.'
date_created: 2023-10-24T08:06:50Z
date_updated: 2024-02-06T10:21:45Z
department:
- _id: '187'
doi: 10.52569/hmje9021
language:
- iso: ger
main_file_link:
- open_access: '1'
url: https://www.accounting-for-transparency.de/publications/umfrage-tax-compliance-und-verrechnungspreise/
oa: '1'
publication_status: published
publisher: TRR 266 Accounting for Transparency
status: public
title: 'Umfrage: Tax Compliance und Verrechnungspreise'
type: report
user_id: '74000'
year: '2023'
...
---
_id: '34798'
author:
- first_name: Sarah
full_name: Herwald, Sarah
last_name: Herwald
- first_name: Simone
full_name: Voigt, Simone
last_name: Voigt
- first_name: André
full_name: Uhde, André
id: '36049'
last_name: Uhde
orcid: https://orcid.org/0000-0002-8058-8857
citation:
ama: Herwald S, Voigt S, Uhde A. The Conditional Impact of Market Consolidation
and Market Power on Banking Stability – Evidence from Europe.
apa: Herwald, S., Voigt, S., & Uhde, A. (n.d.). The conditional impact of
market consolidation and market power on banking stability – Evidence from Europe.
bibtex: '@book{Herwald_Voigt_Uhde, title={The conditional impact of market consolidation
and market power on banking stability – Evidence from Europe}, author={Herwald,
Sarah and Voigt, Simone and Uhde, André} }'
chicago: Herwald, Sarah, Simone Voigt, and André Uhde. The Conditional Impact
of Market Consolidation and Market Power on Banking Stability – Evidence from
Europe, n.d.
ieee: S. Herwald, S. Voigt, and A. Uhde, The conditional impact of market consolidation
and market power on banking stability – Evidence from Europe. .
mla: Herwald, Sarah, et al. The Conditional Impact of Market Consolidation and
Market Power on Banking Stability – Evidence from Europe.
short: S. Herwald, S. Voigt, A. Uhde, The Conditional Impact of Market Consolidation
and Market Power on Banking Stability – Evidence from Europe, n.d.
date_created: 2022-12-22T06:08:24Z
date_updated: 2024-04-17T13:35:00Z
department:
- _id: '186'
- _id: '188'
language:
- iso: eng
publication_status: unpublished
status: public
title: The conditional impact of market consolidation and market power on banking
stability – Evidence from Europe
type: working_paper
user_id: '36049'
year: '2023'
...
---
_id: '41192'
abstract:
- lang: eng
text: AbstractWe examine distortions caused by
tax base allocation systems–separate accounting (SA) or formula apportionment
(FA)–with respect to the allocation of assets and workforce within multinational
entities (MNEs). The effects of both systems are intensively debated by EU Member
States as they are striving to implement a European tax system. Its introduction
would lead to a switch from SA to FA. Moreover, Pillar One of the recent global
tax reform includes a mix of both tax base allocation systems. We find that, against
the claims of the EU, FA does not necessarily create lower distortions of the
factor allocation. Decisive for that assessment is the level of profit shifting
under SA. Our results indicate that, in tendency, the factor allocation is more
severely distorted by FA when the profit shifting possibilities were rather low
under SA. In contrast to former studies, we highlight the importance of analyzing
the status quo under the recently applied system (SA) in order to be able to assess
the consequences of a switch from SA to FA. Our results are interesting for policy-makers
as they help anticipating reactions of MNEs to a change in the applied tax base
allocation system and for companies as a basis for future tax planning.
author:
- first_name: Regina
full_name: Ortmann, Regina
id: '10020'
last_name: Ortmann
- first_name: Erich
full_name: Pummerer, Erich
last_name: Pummerer
citation:
ama: Ortmann R, Pummerer E. Distortional effects of separate accounting and formula
apportionment on factor allocation. Journal of Business Economics. Published
online 2023. doi:10.1007/s11573-022-01133-5
apa: Ortmann, R., & Pummerer, E. (2023). Distortional effects of separate accounting
and formula apportionment on factor allocation. Journal of Business Economics.
https://doi.org/10.1007/s11573-022-01133-5
bibtex: '@article{Ortmann_Pummerer_2023, title={Distortional effects of separate
accounting and formula apportionment on factor allocation}, DOI={10.1007/s11573-022-01133-5},
journal={Journal of Business Economics}, publisher={Springer Science and Business
Media LLC}, author={Ortmann, Regina and Pummerer, Erich}, year={2023} }'
chicago: Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate
Accounting and Formula Apportionment on Factor Allocation.” Journal of Business
Economics, 2023. https://doi.org/10.1007/s11573-022-01133-5.
ieee: 'R. Ortmann and E. Pummerer, “Distortional effects of separate accounting
and formula apportionment on factor allocation,” Journal of Business Economics,
2023, doi: 10.1007/s11573-022-01133-5.'
mla: Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate Accounting
and Formula Apportionment on Factor Allocation.” Journal of Business Economics,
Springer Science and Business Media LLC, 2023, doi:10.1007/s11573-022-01133-5.
short: R. Ortmann, E. Pummerer, Journal of Business Economics (2023).
date_created: 2023-01-31T12:55:05Z
date_updated: 2023-01-31T12:55:43Z
department:
- _id: '590'
doi: 10.1007/s11573-022-01133-5
keyword:
- Economics and Econometrics
- Business and International Management
language:
- iso: eng
publication: Journal of Business Economics
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: Distortional effects of separate accounting and formula apportionment on factor
allocation
type: journal_article
user_id: '21222'
year: '2023'
...