[{"user_id":"96670","doi":"10.2139/ssrn.3114054","volume":"2018-04","language":[{"iso":"eng"}],"_id":"62741","series_title":"WU International Taxation  Research Paper","date_updated":"2025-12-02T08:56:46Z","title":"Tax Avoidance and Accounting Conservatism","status":"public","year":"2018","author":[{"orcid":"0000-0003-4299-0551","first_name":"Tobias","last_name":"Bornemann","full_name":"Bornemann, Tobias","id":"88419"}],"type":"working_paper","department":[{"_id":"187"}],"date_created":"2025-12-02T08:56:42Z","citation":{"ama":"Bornemann T. <i>Tax Avoidance and Accounting Conservatism</i>. Vol 2018-04.; 2018. doi:<a href=\"https://doi.org/10.2139/ssrn.3114054\">10.2139/ssrn.3114054</a>","bibtex":"@book{Bornemann_2018, series={WU International Taxation  Research Paper}, title={Tax Avoidance and Accounting Conservatism}, volume={2018–04}, DOI={<a href=\"https://doi.org/10.2139/ssrn.3114054\">10.2139/ssrn.3114054</a>}, author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation  Research Paper} }","mla":"Bornemann, Tobias. <i>Tax Avoidance and Accounting Conservatism</i>. 2018, doi:<a href=\"https://doi.org/10.2139/ssrn.3114054\">10.2139/ssrn.3114054</a>.","short":"T. Bornemann, Tax Avoidance and Accounting Conservatism, 2018.","chicago":"Bornemann, Tobias. <i>Tax Avoidance and Accounting Conservatism</i>. Vol. 2018–04. WU International Taxation  Research Paper, 2018. <a href=\"https://doi.org/10.2139/ssrn.3114054\">https://doi.org/10.2139/ssrn.3114054</a>.","apa":"Bornemann, T. (2018). <i>Tax Avoidance and Accounting Conservatism</i> (Vols. 2018–04). <a href=\"https://doi.org/10.2139/ssrn.3114054\">https://doi.org/10.2139/ssrn.3114054</a>","ieee":"T. Bornemann, <i>Tax Avoidance and Accounting Conservatism</i>, vol. 2018–04. 2018."}},{"type":"journal_article","department":[{"_id":"187"},{"_id":"635"}],"date_created":"2018-10-30T12:18:42Z","abstract":[{"text":"When analyzing the influence of taxation on agency conflicts between firm owners and managers, one can draw on theoretical principal–agent literature from various research fields. In recent years, this interdisciplinary research has grown significantly covering research with regards to optimal compensation, investment decisions, tax avoidance and transfer pricing while analyzing the effects of corporate income taxes, wage taxes, bonus taxes and shareholder taxes. Our paper provides a comprehensive review of analytical literature that studies the influence of taxation on agency conflicts between firm owners and managers. Above and beyond summarizing research findings, we discuss how taxes are commonly implemented in agency models, derive empirical predictions, and identify research gaps for future tax research.","lang":"eng"}],"publication":"Business Research","issue":"1","main_file_link":[{"url":"https://link.springer.com/content/pdf/10.1007%2Fs40685-017-0054-y.pdf","open_access":"1"}],"language":[{"iso":"eng"}],"date_updated":"2026-04-09T08:57:19Z","intvolume":"        11","title":"Taxation and Agency Conflicts between Firm Owners and Managers: A Review","year":"2018","author":[{"last_name":"Bauer","first_name":"Thomas","full_name":"Bauer, Thomas"},{"last_name":"Kourouxous","first_name":"Thomas","full_name":"Kourouxous, Thomas","id":"66936"},{"full_name":"Krenn, Peter","first_name":"Peter","last_name":"Krenn"}],"oa":"1","quality_controlled":"1","citation":{"mla":"Bauer, Thomas, et al. “Taxation and Agency Conflicts between Firm Owners and Managers: A Review.” <i>Business Research</i>, vol. 11, no. 1, 2018, pp. 33–76.","ama":"Bauer T, Kourouxous T, Krenn P. Taxation and Agency Conflicts between Firm Owners and Managers: A Review. <i>Business Research</i>. 2018;11(1):33-76.","bibtex":"@article{Bauer_Kourouxous_Krenn_2018, title={Taxation and Agency Conflicts between Firm Owners and Managers: A Review}, volume={11}, number={1}, journal={Business Research}, author={Bauer, Thomas and Kourouxous, Thomas and Krenn, Peter}, year={2018}, pages={33–76} }","apa":"Bauer, T., Kourouxous, T., &#38; Krenn, P. (2018). Taxation and Agency Conflicts between Firm Owners and Managers: A Review. <i>Business Research</i>, <i>11</i>(1), 33–76.","ieee":"T. Bauer, T. Kourouxous, and P. Krenn, “Taxation and Agency Conflicts between Firm Owners and Managers: A Review,” <i>Business Research</i>, vol. 11, no. 1, pp. 33–76, 2018.","short":"T. Bauer, T. Kourouxous, P. Krenn, Business Research 11 (2018) 33–76.","chicago":"Bauer, Thomas, Thomas Kourouxous, and Peter Krenn. “Taxation and Agency Conflicts between Firm Owners and Managers: A Review.” <i>Business Research</i> 11, no. 1 (2018): 33–76."},"user_id":"96670","volume":11,"page":"33-76","_id":"5009","status":"public"},{"abstract":[{"text":"Restrukturierungen werden sowohl durch die Digitalisierung, aber auch durch klassische Themen – beispielsweise\r\ndie Notwendigkeit von Umsatz- und Kostensynergien in kompetitiven Märkten – verstärkt vorangetrieben.\r\nDieser Beitrag beleuchtet vor allem die Motive und Folgen aus wissenschaftlicher Perspektive, indem großzahlige\r\nempirische Befunde zu den Themen Beschäftigung, Finanzkennzahlen und Kapitalerhöhungen sowie steuerliche\r\nMotive prägnant zusammengefasst und im Kontext des geplanten Joint Ventures von thyssenkrupp und Tata\r\nSteel diskutiert werden.","lang":"ger"}],"citation":{"ama":"Sureth-Sloane C, Sievers S, Uhde A. Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp. <i>Die Wirtschaftsprüfung</i>. 2018;71(9):569-575.","bibtex":"@article{Sureth-Sloane_Sievers_Uhde_2018, title={Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp}, volume={71}, number={9}, journal={Die Wirtschaftsprüfung}, author={Sureth-Sloane, Caren and Sievers, Sönke and Uhde, André}, year={2018}, pages={569–575} }","mla":"Sureth-Sloane, Caren, et al. “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” <i>Die Wirtschaftsprüfung</i>, vol. 71, no. 9, 2018, pp. 569–75.","chicago":"Sureth-Sloane, Caren, Sönke Sievers, and André Uhde. “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” <i>Die Wirtschaftsprüfung</i> 71, no. 9 (2018): 569–75.","short":"C. Sureth-Sloane, S. Sievers, A. Uhde, Die Wirtschaftsprüfung 71 (2018) 569–575.","apa":"Sureth-Sloane, C., Sievers, S., &#38; Uhde, A. (2018). Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp. <i>Die Wirtschaftsprüfung</i>, <i>71</i>(9), 569–575.","ieee":"C. Sureth-Sloane, S. Sievers, and A. Uhde, “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp,” <i>Die Wirtschaftsprüfung</i>, vol. 71, no. 9, pp. 569–575, 2018."},"publication":"Die Wirtschaftsprüfung","issue":"9","department":[{"_id":"187"},{"_id":"188"},{"_id":"275"}],"type":"journal_article","date_created":"2018-10-12T08:23:17Z","intvolume":"        71","date_updated":"2026-05-27T10:58:42Z","author":[{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901","id":"530"},{"id":"46447","full_name":"Sievers, Sönke","last_name":"Sievers","first_name":"Sönke"},{"last_name":"Uhde","orcid":"https://orcid.org/0000-0002-8058-8857","first_name":"André","full_name":"Uhde, André","id":"36049"}],"year":"2018","title":"Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp","status":"public","volume":71,"user_id":"530","_id":"4678","language":[{"iso":"ger"}],"page":"569-575"},{"date_created":"2018-10-15T10:42:21Z","department":[{"_id":"187"},{"_id":"275"},{"_id":"188"},{"_id":"635"},{"_id":"186"}],"type":"journal_article","citation":{"chicago":"Sievers, Sönke, Caren Sureth-Sloane, and André Uhde. “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” <i>Die Wirtschaftsprüfung</i> 71, no. 9 (2018): 569–75.","short":"S. Sievers, C. Sureth-Sloane, A. Uhde, Die Wirtschaftsprüfung 71 (2018) 569–575.","apa":"Sievers, S., Sureth-Sloane, C., &#38; Uhde, A. (2018). Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp. <i>Die Wirtschaftsprüfung</i>, <i>71</i>(9), 569–575.","ieee":"S. Sievers, C. Sureth-Sloane, and A. Uhde, “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp,” <i>Die Wirtschaftsprüfung</i>, vol. 71, no. 9, pp. 569–575, 2018.","ama":"Sievers S, Sureth-Sloane C, Uhde A. Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp. <i>Die Wirtschaftsprüfung</i>. 2018;71(9):569-575.","bibtex":"@article{Sievers_Sureth-Sloane_Uhde_2018, title={Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp}, volume={71}, number={9}, journal={Die Wirtschaftsprüfung}, author={Sievers, Sönke and Sureth-Sloane, Caren and Uhde, André}, year={2018}, pages={569–575} }","mla":"Sievers, Sönke, et al. “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” <i>Die Wirtschaftsprüfung</i>, vol. 71, no. 9, 2018, pp. 569–75."},"issue":"9","publication":"Die Wirtschaftsprüfung","abstract":[{"text":"Restrukturierungen werden sowohl durch die Digitalisierung, aber auch durch klassische Themen – beispielsweise\r\ndie Notwendigkeit von Umsatz- und Kostensynergien in kompetitiven Märkten – verstärkt vorangetrieben.\r\nDieser Beitrag beleuchtet vor allem die Motive und Folgen aus wissenschaftlicher Perspektive, indem großzahlige\r\nempirische Befunde zu den Themen Beschäftigung, Finanzkennzahlen und Kapitalerhöhungen sowie steuerliche\r\nMotive prägnant zusammengefasst und im Kontext des geplanten Joint Ventures von thyssenkrupp und Tata\r\nSteel diskutiert werden.","lang":"ger"}],"quality_controlled":"1","language":[{"iso":"ger"}],"_id":"4743","page":"569-575","volume":71,"user_id":"36049","author":[{"id":"46447","full_name":"Sievers, Sönke","last_name":"Sievers","first_name":"Sönke"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","id":"530"},{"id":"36049","full_name":"Uhde, André","last_name":"Uhde","orcid":"https://orcid.org/0000-0002-8058-8857","first_name":"André"}],"title":"Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp","status":"public","year":"2018","intvolume":"        71","date_updated":"2026-06-03T09:47:03Z"},{"department":[{"_id":"187"},{"_id":"635"}],"keyword":["Steuersystem","Komplexität","Steuergesetz","Steuerliche Rahmenbedingungen","BEPS"],"type":"journal_article","date_created":"2018-04-06T07:27:32Z","abstract":[{"lang":"ger","text":"Die Komplexität des Steuersystems stellt auch in Deutschland ein großes Problem dar. Entgegen bisherigen Betrachtungen weist die vorliegende Befragungsstudie darauf hin, dass die Treiber für steuerliche Komplexität deutlich vielfältiger und nicht nur im Gesetz, sondern auch in den steuerlichen Rahmenbedingungen zu verorten sind. Einerseits tragen übermäßig viele Details und häufige oder umfangreiche  Änderungen in erheblichem Maße dazu bei, dass Regelungen – wie solche zu Verrechnungspreisen – als komplex beurteilt werden. Andererseits erweisen sich auch inkonsistente Entscheidungen im Rahmen von Betriebsprüfungen und mangelhafte Gesetzesentwürfe als wesentliche Komplexitätstreiber. Statt einer permanenten Ausweitung von Regulierung sollte künftig der Abbau der im Beitrag identifizierten Probleme gezielt in den Fokus von Wissenschaft, Politik und Praxis rücken."}],"publication":"Die Wirtschaftsprüfung","issue":"17","language":[{"iso":"ger"}],"intvolume":"        70","article_type":"original","date_updated":"2022-01-06T06:55:32Z","publication_status":"published","author":[{"id":"22671","full_name":"Hoppe, Thomas","last_name":"Hoppe","first_name":"Thomas"},{"full_name":"Schanz, Deborah","last_name":"Schanz","first_name":"Deborah"},{"full_name":"Sturm, Susann","first_name":"Susann","last_name":"Sturm"},{"id":"530","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"title":"Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse","year":"2017","project":[{"name":"Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen","_id":"37","grant_number":"P01"}],"citation":{"bibtex":"@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse}, volume={70}, number={17}, journal={Die Wirtschaftsprüfung}, publisher={IDW}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017}, pages={1026–1033} }","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse. <i>Die Wirtschaftsprüfung</i>. 2017;70(17):1026-1033.","mla":"Hoppe, Thomas, et al. “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse.” <i>Die Wirtschaftsprüfung</i>, vol. 70, no. 17, IDW, 2017, pp. 1026–33.","chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse.” <i>Die Wirtschaftsprüfung</i> 70, no. 17 (2017): 1026–33.","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Die Wirtschaftsprüfung 70 (2017) 1026–1033.","ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse,” <i>Die Wirtschaftsprüfung</i>, vol. 70, no. 17, pp. 1026–1033, 2017.","apa":"Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2017). Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse. <i>Die Wirtschaftsprüfung</i>, <i>70</i>(17), 1026–1033."},"volume":70,"user_id":"68607","_id":"2241","publisher":"IDW","page":"1026-1033","status":"public"},{"file":[{"date_created":"2018-04-06T07:40:03Z","creator":"hoppet","file_id":"2248","content_type":"application/pdf","relation":"main_file","date_updated":"2018-04-06T07:40:03Z","file_name":"Hoppe Schanz Sturm Sureth-Sloane 2017.pdf","file_size":4020983,"access_level":"open_access"}],"date_created":"2018-04-06T07:40:18Z","type":"report","department":[{"_id":"187"},{"_id":"635"}],"year":"2017","title":"2016 Global MNC Tax Complexity Survey - Executive Summary","author":[{"full_name":"Hoppe, Thomas","last_name":"Hoppe","first_name":"Thomas","id":"22671"},{"first_name":"Deborah","last_name":"Schanz","full_name":"Schanz, Deborah"},{"last_name":"Sturm","first_name":"Susann","full_name":"Sturm, Susann"},{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane"}],"date_updated":"2022-01-06T06:55:33Z","main_file_link":[{"open_access":"1","url":"www.taxcomplexity.org"}],"language":[{"iso":"eng"}],"doi":"10.13140/RG.2.2.23707.46881","file_date_updated":"2018-04-06T07:40:03Z","citation":{"bibtex":"@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={2016 Global MNC Tax Complexity Survey - Executive Summary}, DOI={<a href=\"https://doi.org/10.13140/RG.2.2.23707.46881\">10.13140/RG.2.2.23707.46881</a>}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017} }","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. <i>2016 Global MNC Tax Complexity Survey - Executive Summary</i>.; 2017. doi:<a href=\"https://doi.org/10.13140/RG.2.2.23707.46881\">10.13140/RG.2.2.23707.46881</a>","mla":"Hoppe, Thomas, et al. <i>2016 Global MNC Tax Complexity Survey - Executive Summary</i>. 2017, doi:<a href=\"https://doi.org/10.13140/RG.2.2.23707.46881\">10.13140/RG.2.2.23707.46881</a>.","chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. <i>2016 Global MNC Tax Complexity Survey - Executive Summary</i>, 2017. <a href=\"https://doi.org/10.13140/RG.2.2.23707.46881\">https://doi.org/10.13140/RG.2.2.23707.46881</a>.","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2016 Global MNC Tax Complexity Survey - Executive Summary, 2017.","ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, <i>2016 Global MNC Tax Complexity Survey - Executive Summary</i>. 2017.","apa":"Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2017). <i>2016 Global MNC Tax Complexity Survey - Executive Summary</i>. <a href=\"https://doi.org/10.13140/RG.2.2.23707.46881\">https://doi.org/10.13140/RG.2.2.23707.46881</a>"},"project":[{"name":"Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen","_id":"37","grant_number":"P01"}],"oa":"1","status":"public","has_accepted_license":"1","page":"27","urn":"22477","_id":"2247","user_id":"68607","ddc":["330"]},{"department":[{"_id":"187"},{"_id":"635"}],"keyword":["Complexity Drivers","International Comparison","Survey","Tax Complexity","Tax Practitioners"],"type":"working_paper","date_created":"2018-04-06T07:44:59Z","file":[{"creator":"hoppet","date_created":"2018-04-06T07:48:31Z","file_name":"Hoppe Schanz Sturm Sureth-Sloane 2017.pdf","access_level":"closed","file_size":1077359,"relation":"main_file","date_updated":"2018-04-06T07:48:31Z","file_id":"2253","content_type":"application/pdf","success":1}],"abstract":[{"text":"All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments—for example, triggered by the BEPS project—give rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this paper, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax practitioners from 108 countries. Our results show that prior complexity drivers of the tax code are still relevant, with details and changes of tax regulations being the two most influential complexity drivers. We also find evidence for new relevant complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the responses of the practitioners, we develop a concept of tax complexity that distinguishes two pillars, tax code and tax framework complexity, and illustrates the various aspects that should be considered when assessing the complexity of a country’s tax system.","lang":"eng"}],"doi":"10.2139/ssrn.3046546","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=3046546"}],"date_updated":"2022-01-06T06:55:34Z","author":[{"id":"22671","full_name":"Hoppe, Thomas","last_name":"Hoppe","first_name":"Thomas"},{"full_name":"Schanz, Deborah","first_name":"Deborah","last_name":"Schanz"},{"last_name":"Sturm","first_name":"Susann","full_name":"Sturm, Susann"},{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane"}],"publication_identifier":{"issn":["1556-5068"]},"title":"What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries","year":"2017","oa":"1","project":[{"name":"Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen","grant_number":"P01","_id":"37"}],"citation":{"mla":"Hoppe, Thomas, et al. <i>What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries</i>. 2017, doi:<a href=\"https://doi.org/10.2139/ssrn.3046546\">10.2139/ssrn.3046546</a>.","bibtex":"@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries}, DOI={<a href=\"https://doi.org/10.2139/ssrn.3046546\">10.2139/ssrn.3046546</a>}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017} }","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. <i>What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries</i>.; 2017. doi:<a href=\"https://doi.org/10.2139/ssrn.3046546\">10.2139/ssrn.3046546</a>","ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, <i>What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries</i>. 2017.","apa":"Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2017). <i>What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries</i>. <a href=\"https://doi.org/10.2139/ssrn.3046546\">https://doi.org/10.2139/ssrn.3046546</a>","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017.","chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. <i>What Are the Drivers of Tax Complexity for Multinational Corporations? 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Mehrmann, <i>Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente</i>. Hamburg: Verlag Dr. Kovac, 2017.","apa":"Mehrmann, A. (2017). <i>Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente</i>. Hamburg: Verlag Dr. Kovac.","short":"A. Mehrmann, Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente, Verlag Dr. Kovac, Hamburg, 2017.","chicago":"Mehrmann, Annika. <i>Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente</i>. Hamburg: Verlag Dr. Kovac, 2017.","mla":"Mehrmann, Annika. <i>Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente</i>. Verlag Dr. Kovac, 2017.","bibtex":"@book{Mehrmann_2017, place={Hamburg}, title={Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente}, publisher={Verlag Dr. Kovac}, author={Mehrmann, Annika}, year={2017} }","ama":"Mehrmann A. <i>Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente</i>. Hamburg: Verlag Dr. Kovac; 2017."},"place":"Hamburg","date_created":"2018-10-30T12:38:33Z","department":[{"_id":"187"}],"type":"dissertation"},{"citation":{"short":"B. 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Verlag Dr. Kovac, 2017."},"supervisor":[{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane"}],"type":"dissertation","department":[{"_id":"187"}],"date_created":"2018-10-30T12:40:13Z","place":"Hamburg","date_updated":"2022-01-06T07:01:34Z","status":"public","year":"2017","title":"Die Bewertung der Steuerstrategie von Unternehmen","author":[{"full_name":"Brinkmann, Bastian","last_name":"Brinkmann","first_name":"Bastian"}],"user_id":"21222","publisher":"Verlag Dr. Kovac","_id":"5012","language":[{"iso":"ger"}]},{"citation":{"mla":"Bornemann, Tobias, and Eva Eberhartinger. “Die Initiative der EU zum öffentlichen Country-by-Country Reporting.” <i>RWZ- Zeitschrift für Recht und Rechnungswesen</i>, vol. 27, no. 10, 2017, pp. 319–25.","apa":"Bornemann, T., &#38; Eberhartinger, E. (2017). Die Initiative der EU zum öffentlichen Country-by-Country Reporting. <i>RWZ- Zeitschrift für Recht und Rechnungswesen</i>, <i>27</i>(10), 319–325.","ieee":"T. Bornemann and E. Eberhartinger, “Die Initiative der EU zum öffentlichen Country-by-Country Reporting,” <i>RWZ- Zeitschrift für Recht und Rechnungswesen</i>, vol. 27, no. 10, pp. 319–325, 2017.","chicago":"Bornemann, Tobias, and Eva Eberhartinger. “Die Initiative der EU zum öffentlichen Country-by-Country Reporting.” <i>RWZ- Zeitschrift für Recht und Rechnungswesen</i> 27, no. 10 (2017): 319–25.","ama":"Bornemann T, Eberhartinger E. Die Initiative der EU zum öffentlichen Country-by-Country Reporting. <i>RWZ- Zeitschrift für Recht und Rechnungswesen</i>. 2017;27(10):319-325.","short":"T. Bornemann, E. Eberhartinger, RWZ- Zeitschrift für Recht und Rechnungswesen 27 (2017) 319–325.","bibtex":"@article{Bornemann_Eberhartinger_2017, title={Die Initiative der EU zum öffentlichen Country-by-Country Reporting}, volume={27}, number={10}, journal={RWZ- Zeitschrift für Recht und Rechnungswesen}, author={Bornemann, Tobias and Eberhartinger, Eva}, year={2017}, pages={319–325} }"},"publication":"RWZ- Zeitschrift für Recht und Rechnungswesen","issue":"10","department":[{"_id":"187"}],"type":"journal_article","date_created":"2018-10-30T12:43:51Z","intvolume":"        27","date_updated":"2022-01-06T07:01:34Z","author":[{"full_name":"Bornemann, Tobias","last_name":"Bornemann","first_name":"Tobias"},{"full_name":"Eberhartinger, Eva","first_name":"Eva","last_name":"Eberhartinger"}],"status":"public","title":"Die Initiative der EU zum öffentlichen Country-by-Country Reporting","year":"2017","volume":27,"user_id":"21222","language":[{"iso":"ger"}],"_id":"5013","page":"319-325"},{"date_updated":"2024-01-30T12:43:17Z","intvolume":"        11","title":"Hold or Sell? How Capital Gains Taxation Affects Holding Decisions","year":"2017","author":[{"full_name":"Hegemann, Annika","first_name":"Annika","last_name":"Hegemann"},{"last_name":"Kunoth","first_name":"Angela","full_name":"Kunoth, Angela"},{"full_name":"Rupp, Kristina","last_name":"Rupp","first_name":"Kristina"},{"id":"530","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren"}],"doi":"10.1007/s11846-016-0197-9 ","main_file_link":[{"open_access":"1"}],"language":[{"iso":"eng"}],"abstract":[{"text":"Investments with exit flexibility require decisions regarding both the investment and holding period. Because selling an investment often leads to taxable capital gains, which crucially depend on the duration of an investment, we investigate the impact of capital gains taxation on exit timing under different tax systems. We observed that capital gains taxation delays exit decisions but loses its decision relevance for very long holdings. Often the optimal exit time, which indicates the maximal present value of future cashflows, cannot be determined analytically. However, we identify the breakeven exit time that guarantees present values exceeding those of an immediate sale. While, after-taxes, an immediate sale is often optimal, long holding periods might also be attractive for investors depending on the degree of income and corporate tax integration. A classic corporate tax system often indicates holdings over more than 100 periods. By contrast, a shareholder relief system indicates the earliest breakeven exit time and thus the highest level of exit timing flexibility. Surprisingly, high retention rates are likely to accelerate sales under a classic corporate system. Additionally, the worst exit time, which should be avoided by investors, differs tremendously across tax systems. For an integrated tax system with full imputation, the worst time is reached earlier than under partial or non-integrated systems. These results could help to predict investors’ behavior regarding changes in capital gains taxation and thus are of interest for both investors and tax policymakers. Furthermore, the results emphasize the need to control for the underlying tax system in cross-country empirical studies.","lang":"eng"}],"publication":"Review of Managerial Science","issue":"3","type":"journal_article","department":[{"_id":"187"},{"_id":"635"}],"date_created":"2018-10-12T08:38:21Z","status":"public","user_id":"74000","volume":11,"page":"571-603","_id":"4703","quality_controlled":"1","citation":{"bibtex":"@article{Hegemann_Kunoth_Rupp_Sureth-Sloane_2017, title={Hold or Sell? How Capital Gains Taxation Affects Holding Decisions}, volume={11}, DOI={<a href=\"https://doi.org/10.1007/s11846-016-0197-9 \">10.1007/s11846-016-0197-9 </a>}, number={3}, journal={Review of Managerial Science}, author={Hegemann, Annika and Kunoth, Angela and Rupp, Kristina and Sureth-Sloane, Caren}, year={2017}, pages={571–603} }","ama":"Hegemann A, Kunoth A, Rupp K, Sureth-Sloane C. Hold or Sell? How Capital Gains Taxation Affects Holding Decisions. <i>Review of Managerial Science</i>. 2017;11(3):571-603. doi:<a href=\"https://doi.org/10.1007/s11846-016-0197-9 \">10.1007/s11846-016-0197-9 </a>","mla":"Hegemann, Annika, et al. “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions.” <i>Review of Managerial Science</i>, vol. 11, no. 3, 2017, pp. 571–603, doi:<a href=\"https://doi.org/10.1007/s11846-016-0197-9 \">10.1007/s11846-016-0197-9 </a>.","chicago":"Hegemann, Annika, Angela Kunoth, Kristina Rupp, and Caren Sureth-Sloane. “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions.” <i>Review of Managerial Science</i> 11, no. 3 (2017): 571–603. <a href=\"https://doi.org/10.1007/s11846-016-0197-9 \">https://doi.org/10.1007/s11846-016-0197-9 </a>.","short":"A. Hegemann, A. Kunoth, K. Rupp, C. Sureth-Sloane, Review of Managerial Science 11 (2017) 571–603.","ieee":"A. Hegemann, A. Kunoth, K. Rupp, and C. Sureth-Sloane, “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions,” <i>Review of Managerial Science</i>, vol. 11, no. 3, pp. 571–603, 2017, doi: <a href=\"https://doi.org/10.1007/s11846-016-0197-9 \">10.1007/s11846-016-0197-9 </a>.","apa":"Hegemann, A., Kunoth, A., Rupp, K., &#38; Sureth-Sloane, C. (2017). Hold or Sell? How Capital Gains Taxation Affects Holding Decisions. <i>Review of Managerial Science</i>, <i>11</i>(3), 571–603. <a href=\"https://doi.org/10.1007/s11846-016-0197-9 \">https://doi.org/10.1007/s11846-016-0197-9 </a>"},"oa":"1"},{"department":[{"_id":"187"}],"type":"book_chapter","date_created":"2018-10-30T12:48:28Z","citation":{"ieee":". Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft and C. Sureth-Sloane, “Herausforderungen neuer digitaler Geschäftsmodelle für die Bestimmung von Verrechnungspreisen,” in <i>Betriebswirtschaftliche Implikationen der digitalen Transformation</i>, vol. 72, S. Krause and B. Pellens, Eds. 2017, pp. 143–165.","apa":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., &#38; Sureth-Sloane, C. (2017). Herausforderungen neuer digitaler Geschäftsmodelle für die Bestimmung von Verrechnungspreisen. In S. Krause &#38; B. Pellens (Eds.), <i>Betriebswirtschaftliche Implikationen der digitalen Transformation</i> (Vol. 72, pp. 143–165).","chicago":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Herausforderungen neuer digitaler Geschäftsmodelle für die Bestimmung von Verrechnungspreisen.” In <i>Betriebswirtschaftliche Implikationen der digitalen Transformation</i>, edited by Stefan Krause and Bernhard Pellens, 72:143–65. ZfbF 17, 2017.","short":". Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, C. Sureth-Sloane, in: S. Krause, B. Pellens (Eds.), Betriebswirtschaftliche Implikationen der digitalen Transformation, 2017, pp. 143–165.","mla":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Herausforderungen neuer digitaler Geschäftsmodelle für die Bestimmung von Verrechnungspreisen.” <i>Betriebswirtschaftliche Implikationen der digitalen Transformation</i>, edited by Stefan Krause and Bernhard Pellens, vol. 72, 2017, pp. 143–65.","bibtex":"@inbook{Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft_Sureth-Sloane_2017, series={ZfbF 17}, title={Herausforderungen neuer digitaler Geschäftsmodelle für die Bestimmung von Verrechnungspreisen}, volume={72}, booktitle={Betriebswirtschaftliche Implikationen der digitalen Transformation}, author={Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, . and Sureth-Sloane, Caren}, editor={Krause, Stefan and Pellens, Bernhard}, year={2017}, pages={143–165}, collection={ZfbF 17} }","ama":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft ., Sureth-Sloane C. Herausforderungen neuer digitaler Geschäftsmodelle für die Bestimmung von Verrechnungspreisen. In: Krause S, Pellens B, eds. <i>Betriebswirtschaftliche Implikationen der digitalen Transformation</i>. Vol 72. ZfbF 17. ; 2017:143-165."},"publication":"Betriebswirtschaftliche Implikationen der digitalen Transformation","volume":72,"alternative_title":["(Caren Sureth-Sloane ist Mitglied im Arbeitskreis Verrechnungspreise und im Team der federführenden Autoren dieses Beitrags)"],"editor":[{"first_name":"Stefan","last_name":"Krause","full_name":"Krause, Stefan"},{"first_name":"Bernhard","last_name":"Pellens","full_name":"Pellens, Bernhard"}],"user_id":"530","_id":"5015","language":[{"iso":"ger"}],"series_title":"ZfbF 17","page":"143-165","intvolume":"        72","date_updated":"2024-04-08T11:07:59Z","author":[{"last_name":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft","first_name":".","full_name":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, ."},{"id":"530","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"status":"public","year":"2017","title":"Herausforderungen neuer digitaler Geschäftsmodelle für die Bestimmung von Verrechnungspreisen"},{"year":"2017","title":"Digitalisierung und Besteuerung","status":"public","author":[{"last_name":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft","first_name":".","full_name":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ."},{"orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"date_updated":"2024-04-08T11:06:37Z","intvolume":"        72","page":"123-142","_id":"5017","series_title":"ZfbF-Sonderheft 17","publisher":"ZfBF Schmalenbach-Gesellschaft","language":[{"iso":"ger"}],"user_id":"530","alternative_title":["(Caren Sureth-Sloane ist Mitglied im Arbeitskreis Steuern) "],"editor":[{"full_name":"Krause, Stefan","first_name":"Stefan","last_name":"Krause"},{"last_name":"Pellens","first_name":"Bernhard","full_name":"Pellens, Bernhard"}],"volume":72,"publication":"Betriebswirtschaftliche Implikationen der digitalen Transformation","citation":{"mla":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Digitalisierung und Besteuerung.” <i>Betriebswirtschaftliche Implikationen der digitalen Transformation</i>, edited by Stefan Krause and Bernhard Pellens, vol. 72, ZfBF Schmalenbach-Gesellschaft, 2017, pp. 123–42.","bibtex":"@inbook{Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft_Sureth-Sloane_2017, series={ZfbF-Sonderheft 17}, title={Digitalisierung und Besteuerung}, volume={72}, booktitle={Betriebswirtschaftliche Implikationen der digitalen Transformation}, publisher={ZfBF Schmalenbach-Gesellschaft}, author={Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, . and Sureth-Sloane, Caren}, editor={Krause, Stefan and Pellens, Bernhard}, year={2017}, pages={123–142}, collection={ZfbF-Sonderheft 17} }","ama":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft ., Sureth-Sloane C. Digitalisierung und Besteuerung. In: Krause S, Pellens B, eds. <i>Betriebswirtschaftliche Implikationen der digitalen Transformation</i>. Vol 72. ZfbF-Sonderheft 17. ZfBF Schmalenbach-Gesellschaft; 2017:123-142.","ieee":". Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft and C. Sureth-Sloane, “Digitalisierung und Besteuerung,” in <i>Betriebswirtschaftliche Implikationen der digitalen Transformation</i>, vol. 72, S. Krause and B. Pellens, Eds. ZfBF Schmalenbach-Gesellschaft, 2017, pp. 123–142.","apa":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., &#38; Sureth-Sloane, C. (2017). Digitalisierung und Besteuerung. In S. Krause &#38; B. Pellens (Eds.), <i>Betriebswirtschaftliche Implikationen der digitalen Transformation</i> (Vol. 72, pp. 123–142). ZfBF Schmalenbach-Gesellschaft.","chicago":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Digitalisierung und Besteuerung.” In <i>Betriebswirtschaftliche Implikationen der digitalen Transformation</i>, edited by Stefan Krause and Bernhard Pellens, 72:123–42. ZfbF-Sonderheft 17. ZfBF Schmalenbach-Gesellschaft, 2017.","short":". Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, C. Sureth-Sloane, in: S. Krause, B. Pellens (Eds.), Betriebswirtschaftliche Implikationen der digitalen Transformation, ZfBF Schmalenbach-Gesellschaft, 2017, pp. 123–142."},"date_created":"2018-10-30T12:53:21Z","type":"book_chapter","department":[{"_id":"187"}]},{"type":"journal_article","department":[{"_id":"187"}],"date_created":"2018-10-30T12:50:57Z","publication":"Die Unternehmensbesteuerung","issue":"9","citation":{"ieee":". Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft and C. Sureth-Sloane, “Immaterielle Vermögenswerte – ausgewählte Fragestellungen aus Sicht der unternehmerischen Praxis und der Wissenschaft,” <i>Die Unternehmensbesteuerung</i>, vol. 10, no. 9, pp. 537–542, 2017.","apa":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., &#38; Sureth-Sloane, C. (2017). Immaterielle Vermögenswerte – ausgewählte Fragestellungen aus Sicht der unternehmerischen Praxis und der Wissenschaft. <i>Die Unternehmensbesteuerung</i>, <i>10</i>(9), 537–542.","chicago":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Immaterielle Vermögenswerte – ausgewählte Fragestellungen aus Sicht der unternehmerischen Praxis und der Wissenschaft.” <i>Die Unternehmensbesteuerung</i> 10, no. 9 (2017): 537–42.","short":". Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, C. Sureth-Sloane, Die Unternehmensbesteuerung 10 (2017) 537–542.","mla":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Immaterielle Vermögenswerte – ausgewählte Fragestellungen aus Sicht der unternehmerischen Praxis und der Wissenschaft.” <i>Die Unternehmensbesteuerung</i>, vol. 10, no. 9, Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, 2017, pp. 537–42.","bibtex":"@article{Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft_Sureth-Sloane_2017, title={Immaterielle Vermögenswerte – ausgewählte Fragestellungen aus Sicht der unternehmerischen Praxis und der Wissenschaft}, volume={10}, number={9}, journal={Die Unternehmensbesteuerung}, publisher={Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft}, author={Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, . and Sureth-Sloane, Caren}, year={2017}, pages={537–542} }","ama":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft ., Sureth-Sloane C. Immaterielle Vermögenswerte – ausgewählte Fragestellungen aus Sicht der unternehmerischen Praxis und der Wissenschaft. <i>Die Unternehmensbesteuerung</i>. 2017;10(9):537-542."},"user_id":"530","volume":10,"alternative_title":["(Caren Sureth-Sloane ist Mitglied im Arbeitskreis Verrechnungspreise)"],"page":"537-542","_id":"5016","publisher":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft","language":[{"iso":"ger"}],"date_updated":"2024-04-08T11:14:20Z","intvolume":"        10","year":"2017","status":"public","title":"Immaterielle Vermögenswerte – ausgewählte Fragestellungen aus Sicht der unternehmerischen Praxis und der Wissenschaft","author":[{"full_name":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, .","last_name":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft","first_name":"."},{"id":"530","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren"}]},{"date_created":"2018-10-12T08:27:42Z","department":[{"_id":"187"},{"_id":"635"}],"type":"journal_article","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. <i>European Accounting Review</i>. 2017;26(3):441-468. doi:<a href=\"https://doi.org/10.1080/09638180.2016.1169939\">10.1080/09638180.2016.1169939</a>","bibtex":"@article{Diller_Kortebusch_Schneider_Sureth-Sloane_2017, title={Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment}, volume={26}, DOI={<a href=\"https://doi.org/10.1080/09638180.2016.1169939\">10.1080/09638180.2016.1169939</a>}, number={3}, journal={European Accounting Review}, author={Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2017}, pages={441–468} }","mla":"Diller, Markus, et al. “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment.” <i>European Accounting Review</i>, vol. 26, no. 3, 2017, pp. 441–68, doi:<a href=\"https://doi.org/10.1080/09638180.2016.1169939\">10.1080/09638180.2016.1169939</a>.","short":"M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, European Accounting Review 26 (2017) 441–468.","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.” <i>European Accounting Review</i> 26, no. 3 (2017): 441–68. <a href=\"https://doi.org/10.1080/09638180.2016.1169939\">https://doi.org/10.1080/09638180.2016.1169939</a>.","apa":"Diller, M., Kortebusch, P., Schneider, G., &#38; Sureth-Sloane, C. (2017). Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment. <i>European Accounting Review</i>, <i>26</i>(3), 441–468. <a href=\"https://doi.org/10.1080/09638180.2016.1169939\">https://doi.org/10.1080/09638180.2016.1169939</a>","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,” <i>European Accounting Review</i>, vol. 26, no. 3, pp. 441–468, 2017, doi: <a href=\"https://doi.org/10.1080/09638180.2016.1169939\">10.1080/09638180.2016.1169939</a>."},"issue":"3","publication":"European Accounting Review","quality_controlled":"1","abstract":[{"text":"Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries, firms can request fee-based advance tax rulings (ATRs) to mitigate tax uncertainty. We analyse theoretically the circumstances under which investors request ATRs, how tax authorities should price them and how they can affect investment. We assume that tax authorities integrate investors’ reasoning into their decisions. We find that in special cases the optimal fee tax authorities should charge is prohibitively high, thus firms will refrain from requesting ATRs. However, we find that revenue-maximising tax authorities offer ATRs if the ruling enables them either to significantly reduce their tax audit costs or to increase the probability of detecting ambiguous tax issues. Under certain circumstances, ATRs may effectively foster investment and potentially benefit both the tax authorities and taxpayers. Our results provide new explanations for why taxpayers that face high levels of tax uncertainty often do not request ATRs, even when the fee is rather low. Our results also hold when the tax authority maximises social wealth instead of its revenues. Regulatory changes in ATR requirements might serve as a natural quasi-experiment for an empirical study of our predictions regarding investment decisions.","lang":"eng"}],"language":[{"iso":"eng"}],"_id":"4685","page":"441-468","volume":26,"user_id":"21222","doi":"10.1080/09638180.2016.1169939","author":[{"first_name":"Markus","last_name":"Diller","full_name":"Diller, Markus"},{"first_name":"Pia","last_name":"Kortebusch","full_name":"Kortebusch, Pia"},{"last_name":"Schneider","first_name":"Georg","full_name":"Schneider, Georg"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"}],"year":"2017","title":"Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment","status":"public","intvolume":"        26","date_updated":"2023-01-31T12:10:12Z"},{"author":[{"first_name":"Tobias","orcid":"0000-0003-4299-0551","last_name":"Bornemann","full_name":"Bornemann, Tobias","id":"88419"},{"first_name":"Eva","last_name":"Eberhartinger","full_name":"Eberhartinger, Eva"}],"status":"public","year":"2017","title":"Die Initiative der EU zum öffentlichen Country-by-Country Reporting","date_updated":"2025-12-02T08:47:07Z","language":[{"iso":"eng"}],"_id":"62737","page":"319-325","user_id":"96670","citation":{"bibtex":"@article{Bornemann_Eberhartinger_2017, title={Die Initiative der EU zum öffentlichen Country-by-Country Reporting}, journal={Zeitschrift für Recht &#38; Rechnungswesen}, author={Bornemann, Tobias and Eberhartinger, Eva}, year={2017}, pages={319–325} }","ama":"Bornemann T, Eberhartinger E. Die Initiative der EU zum öffentlichen Country-by-Country Reporting. <i>Zeitschrift für Recht &#38; Rechnungswesen</i>. Published online 2017:319-325.","mla":"Bornemann, Tobias, and Eva Eberhartinger. “Die Initiative Der EU Zum Öffentlichen Country-by-Country Reporting.” <i>Zeitschrift Für Recht &#38; Rechnungswesen</i>, 2017, pp. 319–25.","chicago":"Bornemann, Tobias, and Eva Eberhartinger. “Die Initiative Der EU Zum Öffentlichen Country-by-Country Reporting.” <i>Zeitschrift Für Recht &#38; Rechnungswesen</i>, 2017, 319–25.","short":"T. Bornemann, E. Eberhartinger, Zeitschrift Für Recht &#38; Rechnungswesen (2017) 319–325.","ieee":"T. Bornemann and E. Eberhartinger, “Die Initiative der EU zum öffentlichen Country-by-Country Reporting,” <i>Zeitschrift für Recht &#38; Rechnungswesen</i>, pp. 319–325, 2017.","apa":"Bornemann, T., &#38; Eberhartinger, E. (2017). Die Initiative der EU zum öffentlichen Country-by-Country Reporting. <i>Zeitschrift Für Recht &#38; Rechnungswesen</i>, 319–325."},"publication":"Zeitschrift für Recht & Rechnungswesen","date_created":"2025-12-02T08:47:01Z","department":[{"_id":"187"}],"type":"journal_article"},{"abstract":[{"text":"This paper studies the impact of personal and corporate income taxation on capital charge rates in a delegation setting with a risk-averse manager. If the investment level influences the riskiness of the investment project, the capital charge rate deviates from the firm's cost of capital and depends crucially on the manager's personal income tax rate. Contradicting conventional wisdom, we find that a higher personal income tax rate induces higher investment expenditures and, surprisingly, increases the capital charge rate. The countervailing effect that a higher capital charge rate induces higher and not lower investment expenditures persists for pre-tax and after-tax performance measures as well as when the tax deductibility of managerial compensation is limited. Corporate income tax causes a similar effect only in the case of limited tax deductibility of compensation. Our insights remain valid regardless of the financing structure and the risk attitude of the investors.","lang":"eng"}],"publication":"European Accounting Review","issue":"3","type":"journal_article","department":[{"_id":"187"},{"_id":"635"}],"date_created":"2018-10-30T12:44:44Z","date_updated":"2026-04-09T09:11:35Z","publication_status":"published","intvolume":"        26","year":"2017","title":"Capital Charge Rates, Investment Incentives and Taxation","author":[{"full_name":"Bauer, Thomas","last_name":"Bauer","first_name":"Thomas"},{"full_name":"Kourouxous, Thomas","last_name":"Kourouxous","first_name":"Thomas","id":"66936"}],"publication_identifier":{"issn":["0963-8180","1468-4497"]},"doi":"10.1080/09638180.2016.1169938","language":[{"iso":"eng"}],"quality_controlled":"1","citation":{"apa":"Bauer, T., &#38; Kourouxous, T. (2017). Capital Charge Rates, Investment Incentives and Taxation. <i>European Accounting Review</i>, <i>26</i>(3), 419–440. <a href=\"https://doi.org/10.1080/09638180.2016.1169938\">https://doi.org/10.1080/09638180.2016.1169938</a>","ieee":"T. Bauer and T. Kourouxous, “Capital Charge Rates, Investment Incentives and Taxation,” <i>European Accounting Review</i>, vol. 26, no. 3, pp. 419–440, 2017, doi: <a href=\"https://doi.org/10.1080/09638180.2016.1169938\">10.1080/09638180.2016.1169938</a>.","short":"T. Bauer, T. Kourouxous, European Accounting Review 26 (2017) 419–440.","chicago":"Bauer, Thomas, and Thomas Kourouxous. “Capital Charge Rates, Investment Incentives and Taxation.” <i>European Accounting Review</i> 26, no. 3 (2017): 419–40. <a href=\"https://doi.org/10.1080/09638180.2016.1169938\">https://doi.org/10.1080/09638180.2016.1169938</a>.","mla":"Bauer, Thomas, and Thomas Kourouxous. “Capital Charge Rates, Investment Incentives and Taxation.” <i>European Accounting Review</i>, vol. 26, no. 3, Informa UK Limited, 2017, pp. 419–40, doi:<a href=\"https://doi.org/10.1080/09638180.2016.1169938\">10.1080/09638180.2016.1169938</a>.","ama":"Bauer T, Kourouxous T. Capital Charge Rates, Investment Incentives and Taxation. <i>European Accounting Review</i>. 2017;26(3):419-440. doi:<a href=\"https://doi.org/10.1080/09638180.2016.1169938\">10.1080/09638180.2016.1169938</a>","bibtex":"@article{Bauer_Kourouxous_2017, title={Capital Charge Rates, Investment Incentives and Taxation}, volume={26}, DOI={<a href=\"https://doi.org/10.1080/09638180.2016.1169938\">10.1080/09638180.2016.1169938</a>}, number={3}, journal={European Accounting Review}, publisher={Informa UK Limited}, author={Bauer, Thomas and Kourouxous, Thomas}, year={2017}, pages={419–440} }"},"status":"public","user_id":"96670","volume":26,"page":"419-440","publisher":"Informa UK Limited","_id":"5014"}]