[{"date_created":"2023-11-28T12:34:59Z","oa":"1","department":[{"_id":"187"}],"type":"report","citation":{"mla":"Heinemann-Heile, Vanessa, et al. <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk</i>. 2023, doi:<a href=\"https://doi.org/10.52569/URLT9672\">10.52569/URLT9672</a>.","bibtex":"@book{Heinemann-Heile_Maiterth_Sureth-Sloane_2023, series={TRR 266 Accounting for Transparency}, title={Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk}, DOI={<a href=\"https://doi.org/10.52569/URLT9672\">10.52569/URLT9672</a>}, author={Heinemann-Heile, Vanessa and Maiterth, Ralf  and Sureth-Sloane, Caren}, year={2023}, collection={TRR 266 Accounting for Transparency} }","ama":"Heinemann-Heile V, Maiterth R, Sureth-Sloane C. <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk</i>.; 2023. doi:<a href=\"https://doi.org/10.52569/URLT9672\">10.52569/URLT9672</a>","ieee":"V. Heinemann-Heile, R. Maiterth, and C. Sureth-Sloane, <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk</i>. 2023.","apa":"Heinemann-Heile, V., Maiterth, R., &#38; Sureth-Sloane, C. (2023). <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk</i>. <a href=\"https://doi.org/10.52569/URLT9672\">https://doi.org/10.52569/URLT9672</a>","chicago":"Heinemann-Heile, Vanessa, Ralf  Maiterth, and Caren Sureth-Sloane. <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk</i>. TRR 266 Accounting for Transparency, 2023. <a href=\"https://doi.org/10.52569/URLT9672\">https://doi.org/10.52569/URLT9672</a>.","short":"V. Heinemann-Heile, R. Maiterth, C. Sureth-Sloane, Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk, 2023."},"language":[{"iso":"ger"}],"_id":"49293","series_title":"TRR 266 Accounting for Transparency","main_file_link":[{"url":"10.52569/URLT9672","open_access":"1"}],"doi":"10.52569/URLT9672","user_id":"530","author":[{"id":"83380","full_name":"Heinemann-Heile, Vanessa","last_name":"Heinemann-Heile","first_name":"Vanessa"},{"full_name":"Maiterth, Ralf ","first_name":"Ralf ","last_name":"Maiterth"},{"first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530"}],"year":"2023","title":"Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk","status":"public","date_updated":"2024-12-07T14:16:00Z"},{"citation":{"ama":"Harst S, Schanz D, Siegel F, Sureth-Sloane C. <i>2022 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency; 2023. doi:<a href=\"https://doi.org/10.52569/VKAO7696\">10.52569/VKAO7696</a>","bibtex":"@book{Harst_Schanz_Siegel_Sureth-Sloane_2023, title={2022 Global MNC Tax Complexity Survey}, DOI={<a href=\"https://doi.org/10.52569/VKAO7696\">10.52569/VKAO7696</a>}, publisher={TRR 266 Accounting for Transparency}, author={Harst, Simon and Schanz, Deborah  and Siegel, Felix and Sureth-Sloane, Caren}, year={2023} }","mla":"Harst, Simon, et al. <i>2022 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2023, doi:<a href=\"https://doi.org/10.52569/VKAO7696\">10.52569/VKAO7696</a>.","chicago":"Harst, Simon, Deborah  Schanz, Felix Siegel, and Caren Sureth-Sloane. <i>2022 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2023. <a href=\"https://doi.org/10.52569/VKAO7696\">https://doi.org/10.52569/VKAO7696</a>.","short":"S. Harst, D. Schanz, F. Siegel, C. Sureth-Sloane, 2022 Global MNC Tax Complexity Survey, TRR 266 Accounting for Transparency, 2023.","apa":"Harst, S., Schanz, D., Siegel, F., &#38; Sureth-Sloane, C. (2023). <i>2022 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency. <a href=\"https://doi.org/10.52569/VKAO7696\">https://doi.org/10.52569/VKAO7696</a>","ieee":"S. Harst, D. Schanz, F. Siegel, and C. Sureth-Sloane, <i>2022 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2023."},"department":[{"_id":"187"}],"oa":"1","type":"report","date_created":"2023-12-07T14:00:27Z","date_updated":"2024-12-07T14:14:29Z","author":[{"first_name":"Simon","last_name":"Harst","full_name":"Harst, Simon"},{"full_name":"Schanz, Deborah ","last_name":"Schanz","first_name":"Deborah "},{"full_name":"Siegel, Felix","last_name":"Siegel","first_name":"Felix"},{"orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"title":"2022 Global MNC Tax Complexity Survey","status":"public","year":"2023","user_id":"530","doi":"10.52569/VKAO7696","language":[{"iso":"eng"}],"_id":"49549","publisher":"TRR 266 Accounting for Transparency","main_file_link":[{"url":"10.52569/VKAO7696","open_access":"1"}]},{"status":"public","user_id":"96670","volume":53,"page":"1-37","_id":"29050","quality_controlled":"1","citation":{"mla":"Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?” <i>Accounting and Business Research</i>, vol. 53, no. 1, 2023, pp. 1–37, doi:<a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>.","bibtex":"@article{Flagmeier_Müller_Sureth-Sloane_2023, title={When Do Firms Highlight Their Effective Tax Rate?}, volume={53}, DOI={<a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>}, number={1}, journal={Accounting and Business Research}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2023}, pages={1–37} }","ama":"Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective Tax Rate? <i>Accounting and Business Research</i>. 2023;53(1):1-37. doi:<a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>","ieee":"V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their Effective Tax Rate?,” <i>Accounting and Business Research</i>, vol. 53, no. 1, pp. 1–37, 2023, doi: <a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>.","apa":"Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2023). When Do Firms Highlight Their Effective Tax Rate? <i>Accounting and Business Research</i>, <i>53</i>(1), 1–37. <a href=\"https://doi.org/10.1080/00014788.2021.1958669\">https://doi.org/10.1080/00014788.2021.1958669</a>","short":"V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research 53 (2023) 1–37.","chicago":"Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms Highlight Their Effective Tax Rate?” <i>Accounting and Business Research</i> 53, no. 1 (2023): 1–37. <a href=\"https://doi.org/10.1080/00014788.2021.1958669\">https://doi.org/10.1080/00014788.2021.1958669</a>."},"oa":"1","date_updated":"2026-04-09T07:35:50Z","publication_status":"published","intvolume":"        53","article_type":"original","title":"When Do Firms Highlight Their Effective Tax Rate?","year":"2023","author":[{"full_name":"Flagmeier, Vanessa","first_name":"Vanessa","last_name":"Flagmeier"},{"full_name":"Müller, Jens","first_name":"Jens","last_name":"Müller","id":"1245"},{"orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"doi":"10.1080/00014788.2021.1958669","main_file_link":[{"open_access":"1"}],"language":[{"iso":"eng"}],"abstract":[{"text":"This study examines GAAP effective tax rate (ETR) visibility as a distinct disclosure choice in firms’ financial statements. By applying a game-theory disclosure model for the voluntary disclosure strategies of firms, in a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders ‘favourable conditions’, for example, higher expected after-tax cash flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder-specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, and decreasing ETRs). Additional analyses reveal that this high visibility is characteristic of firm years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms does not seem to highlight favourable ETRs.","lang":"eng"}],"publication":"Accounting and Business Research","issue":"1","type":"journal_article","department":[{"_id":"187"}],"date_created":"2021-12-20T08:29:38Z"},{"publication":"forschung - Das Magazin der Deutschen Forschungsgemeinschaft","issue":"1","citation":{"mla":"Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” <i>forschung - Das Magazin der Deutschen Forschungsgemeinschaft</i>, no. 1, DFG, 2023, pp. 6–9.","bibtex":"@article{Unterstell_2023, title={Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane}, number={1}, journal={forschung - Das Magazin der Deutschen Forschungsgemeinschaft}, publisher={DFG}, author={Unterstell, Rembert}, year={2023}, pages={6–9} }","ama":"Unterstell R. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. <i>forschung - Das Magazin der Deutschen Forschungsgemeinschaft</i>. 2023;(1):6-9.","ieee":"R. Unterstell, “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane,” <i>forschung - Das Magazin der Deutschen Forschungsgemeinschaft</i>, no. 1, pp. 6–9, 2023.","apa":"Unterstell, R. (2023). Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. <i>forschung - Das Magazin der Deutschen Forschungsgemeinschaft</i>, <i>1</i>, 6–9.","short":"R. Unterstell, forschung - Das Magazin der Deutschen Forschungsgemeinschaft (2023) 6–9.","chicago":"Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” <i>forschung - Das Magazin der Deutschen Forschungsgemeinschaft</i>, no. 1 (2023): 6–9."},"date_created":"2023-07-13T11:36:48Z","type":"journal_article","department":[{"_id":"187"}],"status":"public","title":"Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane","year":"2023","author":[{"first_name":"Rembert","last_name":"Unterstell","full_name":"Unterstell, Rembert"}],"date_updated":"2026-04-09T07:39:57Z","main_file_link":[{"url":"https://wiwi.uni-paderborn.de/fileadmin-wiwi/dep2ls7/Publikationen_Download_s/for_01-23_RU_Interview_Sureth-Sloane_doppels__1_.pdf"}],"page":"6-9","_id":"46043","publisher":"DFG","language":[{"iso":"ger"}],"user_id":"96670"},{"author":[{"full_name":"Bornemann, Tobias","first_name":"Tobias","last_name":"Bornemann","orcid":"0000-0003-4299-0551","id":"88419"},{"last_name":"Kelley","first_name":"Stacie","full_name":"Kelley, Stacie"},{"first_name":"Benjamin","last_name":"Osswald","full_name":"Osswald, Benjamin"}],"status":"public","title":"The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits","year":"2023","intvolume":"        45","date_updated":"2026-04-09T07:36:03Z","_id":"62734","language":[{"iso":"eng"}],"page":"1-28","volume":45,"doi":"10.2308/JATA-2021-013","user_id":"96670","citation":{"ieee":"T. Bornemann, S. Kelley, and B. Osswald, “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits,” <i>Journal of the American Taxation Association</i>, vol. 45, no. 2, pp. 1–28, 2023, doi: <a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>.","apa":"Bornemann, T., Kelley, S., &#38; Osswald, B. (2023). The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits. <i>Journal of the American Taxation Association</i>, <i>45</i>(2), 1–28. <a href=\"https://doi.org/10.2308/JATA-2021-013\">https://doi.org/10.2308/JATA-2021-013</a>","chicago":"Bornemann, Tobias, Stacie Kelley, and Benjamin Osswald. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” <i>Journal of the American Taxation Association</i> 45, no. 2 (2023): 1–28. <a href=\"https://doi.org/10.2308/JATA-2021-013\">https://doi.org/10.2308/JATA-2021-013</a>.","short":"T. Bornemann, S. Kelley, B. Osswald, Journal of the American Taxation Association 45 (2023) 1–28.","mla":"Bornemann, Tobias, et al. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” <i>Journal of the American Taxation Association</i>, vol. 45, no. 2, 2023, pp. 1–28, doi:<a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>.","bibtex":"@article{Bornemann_Kelley_Osswald_2023, title={The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits}, volume={45}, DOI={<a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>}, number={2}, journal={Journal of the American Taxation Association}, author={Bornemann, Tobias and Kelley, Stacie and Osswald, Benjamin}, year={2023}, pages={1–28} }","ama":"Bornemann T, Kelley S, Osswald B. The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits. <i>Journal of the American Taxation Association</i>. 2023;45(2):1-28. doi:<a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>"},"issue":"2","publication":"Journal of the American Taxation Association","quality_controlled":"1","date_created":"2025-12-02T08:35:24Z","department":[{"_id":"187"}],"type":"journal_article"},{"date_created":"2025-12-02T08:37:44Z","department":[{"_id":"187"}],"type":"journal_article","citation":{"ieee":"T. Bornemann, M. Jacob, and M. Sailer, “Do Corporate Taxes Affect Executive Compensation?,” <i>The Accounting Review</i>, vol. 98, no. 2, pp. 31–58, 2023, doi: <a href=\"https://doi.org/10.2308/TAR-2019-0567\">10.2308/TAR-2019-0567</a>.","apa":"Bornemann, T., Jacob, M., &#38; Sailer, M. (2023). Do Corporate Taxes Affect Executive Compensation? <i>The Accounting Review</i>, <i>98</i>(2), 31–58. <a href=\"https://doi.org/10.2308/TAR-2019-0567\">https://doi.org/10.2308/TAR-2019-0567</a>","short":"T. Bornemann, M. Jacob, M. Sailer, The Accounting Review 98 (2023) 31–58.","chicago":"Bornemann, Tobias, Martin Jacob, and Mariana Sailer. “Do Corporate Taxes Affect Executive Compensation?” <i>The Accounting Review</i> 98, no. 2 (2023): 31–58. <a href=\"https://doi.org/10.2308/TAR-2019-0567\">https://doi.org/10.2308/TAR-2019-0567</a>.","mla":"Bornemann, Tobias, et al. “Do Corporate Taxes Affect Executive Compensation?” <i>The Accounting Review</i>, vol. 98, no. 2, 2023, pp. 31–58, doi:<a href=\"https://doi.org/10.2308/TAR-2019-0567\">10.2308/TAR-2019-0567</a>.","bibtex":"@article{Bornemann_Jacob_Sailer_2023, title={Do Corporate Taxes Affect Executive Compensation?}, volume={98}, DOI={<a href=\"https://doi.org/10.2308/TAR-2019-0567\">10.2308/TAR-2019-0567</a>}, number={2}, journal={The Accounting Review}, author={Bornemann, Tobias and Jacob, Martin and Sailer, Mariana}, year={2023}, pages={31–58} }","ama":"Bornemann T, Jacob M, Sailer M. Do Corporate Taxes Affect Executive Compensation? <i>The Accounting Review</i>. 2023;98(2):31-58. doi:<a href=\"https://doi.org/10.2308/TAR-2019-0567\">10.2308/TAR-2019-0567</a>"},"issue":"2","publication":"The Accounting Review","quality_controlled":"1","_id":"62735","language":[{"iso":"eng"}],"page":"31-58","volume":98,"user_id":"96670","doi":"10.2308/TAR-2019-0567","author":[{"id":"88419","last_name":"Bornemann","orcid":"0000-0003-4299-0551","first_name":"Tobias","full_name":"Bornemann, Tobias"},{"full_name":"Jacob, Martin","last_name":"Jacob","first_name":"Martin"},{"full_name":"Sailer, Mariana","last_name":"Sailer","first_name":"Mariana"}],"year":"2023","title":"Do Corporate Taxes Affect Executive Compensation?","status":"public","intvolume":"        98","date_updated":"2026-04-09T07:37:12Z"},{"main_file_link":[{"open_access":"1"}],"language":[{"iso":"eng"}],"doi":"10.1007/s11573-022-01134-4","year":"2023","title":"Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises","publication_identifier":{"issn":["0044-2372","1861-8928"]},"author":[{"full_name":"Koch, Reinald","first_name":"Reinald","last_name":"Koch"},{"last_name":"Holtmann","first_name":"Svea","full_name":"Holtmann, Svea"},{"id":"92812","first_name":"Henning","last_name":"Giese","full_name":"Giese, Henning"}],"date_updated":"2026-04-09T07:41:13Z","publication_status":"published","intvolume":"        93","date_created":"2023-07-13T11:19:59Z","type":"journal_article","department":[{"_id":"187"}],"issue":"1-2","publication":"Journal of Business Economics","page":"59-109","_id":"46042","publisher":"Springer Science and Business Media LLC","user_id":"96670","volume":93,"status":"public","oa":"1","citation":{"ieee":"R. Koch, S. Holtmann, and H. Giese, “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises,” <i>Journal of Business Economics</i>, vol. 93, no. 1–2, pp. 59–109, 2023, doi: <a href=\"https://doi.org/10.1007/s11573-022-01134-4\">10.1007/s11573-022-01134-4</a>.","apa":"Koch, R., Holtmann, S., &#38; Giese, H. (2023). Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. <i>Journal of Business Economics</i>, <i>93</i>(1–2), 59–109. <a href=\"https://doi.org/10.1007/s11573-022-01134-4\">https://doi.org/10.1007/s11573-022-01134-4</a>","chicago":"Koch, Reinald, Svea Holtmann, and Henning Giese. “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.” <i>Journal of Business Economics</i> 93, no. 1–2 (2023): 59–109. <a href=\"https://doi.org/10.1007/s11573-022-01134-4\">https://doi.org/10.1007/s11573-022-01134-4</a>.","short":"R. Koch, S. Holtmann, H. Giese, Journal of Business Economics 93 (2023) 59–109.","mla":"Koch, Reinald, et al. “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.” <i>Journal of Business Economics</i>, vol. 93, no. 1–2, Springer Science and Business Media LLC, 2023, pp. 59–109, doi:<a href=\"https://doi.org/10.1007/s11573-022-01134-4\">10.1007/s11573-022-01134-4</a>.","bibtex":"@article{Koch_Holtmann_Giese_2023, title={Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}, volume={93}, DOI={<a href=\"https://doi.org/10.1007/s11573-022-01134-4\">10.1007/s11573-022-01134-4</a>}, number={1–2}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Koch, Reinald and Holtmann, Svea and Giese, Henning}, year={2023}, pages={59–109} }","ama":"Koch R, Holtmann S, Giese H. Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. <i>Journal of Business Economics</i>. 2023;93(1-2):59-109. doi:<a href=\"https://doi.org/10.1007/s11573-022-01134-4\">10.1007/s11573-022-01134-4</a>"},"quality_controlled":"1"},{"language":[{"iso":"ger"}],"_id":"42897","page":"171-187","volume":100,"user_id":"96670","author":[{"last_name":"Fochmann","first_name":"Martin","full_name":"Fochmann, Martin"},{"first_name":"Vanessa","last_name":"Heinemann-Heile","full_name":"Heinemann-Heile, Vanessa","id":"83380"},{"first_name":"Hans-Peter","last_name":"Huber","full_name":"Huber, Hans-Peter"},{"full_name":"Maiterth, Ralf","first_name":"Ralf","last_name":"Maiterth"},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane"}],"title":"Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung","year":"2023","status":"public","intvolume":"       100","date_updated":"2026-04-09T07:43:33Z","publication_status":"published","date_created":"2023-03-09T12:37:55Z","department":[{"_id":"187"}],"type":"journal_article","citation":{"ama":"Fochmann M, Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung. <i>Steuer und Wirtschaft</i>. 2023;100(2):171-187.","bibtex":"@article{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2023, title={Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung}, volume={100}, number={2}, journal={Steuer und Wirtschaft}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, pages={171–187} }","mla":"Fochmann, Martin, et al. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” <i>Steuer und Wirtschaft</i>, vol. 100, no. 2, 2023, pp. 171–87.","chicago":"Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” <i>Steuer und Wirtschaft</i> 100, no. 2 (2023): 171–87.","short":"M. 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The Deutsche Forschungsgemeinschaft (DFG, German Research Foundation) is committed to the adequate communication of research results and the maintenance of a functioning publication system as a basic requirement of the research system. Ensuring that academic publishing serves foremost the purposes of publicising, quality review and documenting scientific findings should be an essential goal of responsible science administration and promotion. The position paper therefore analyses the central background of the current situation in scientific publishing, identifies challenges and points out possible fields of action. With this positioning, the DFG contributes to the further development of the publication system in a way that is appropriate for science and research.","lang":"eng"}],"citation":{"short":"(DFG) Deutsche Forschungsgemeinschaft | AG Publikationswesen, C. Sureth-Sloane, Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung, 2022.","ama":"Deutsche Forschungsgemeinschaft | AG Publikationswesen (DFG), Sureth-Sloane C. <i>Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung</i>.; 2022. doi:<a href=\"https://doi.org/10.5281/ZENODO.6538163\">10.5281/ZENODO.6538163</a>","chicago":"Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), and Caren Sureth-Sloane. <i>Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung</i>, 2022. <a href=\"https://doi.org/10.5281/ZENODO.6538163\">https://doi.org/10.5281/ZENODO.6538163</a>.","bibtex":"@book{Deutsche Forschungsgemeinschaft | AG Publikationswesen_Sureth-Sloane_2022, title={Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung}, DOI={<a href=\"https://doi.org/10.5281/ZENODO.6538163\">10.5281/ZENODO.6538163</a>}, author={Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG) and Sureth-Sloane, Caren}, year={2022} }","mla":"Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), and Caren Sureth-Sloane. <i>Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung</i>. 2022, doi:<a href=\"https://doi.org/10.5281/ZENODO.6538163\">10.5281/ZENODO.6538163</a>.","apa":"Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), &#38; Sureth-Sloane, C. (2022). <i>Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung</i>. <a href=\"https://doi.org/10.5281/ZENODO.6538163\">https://doi.org/10.5281/ZENODO.6538163</a>","ieee":"(DFG) Deutsche Forschungsgemeinschaft | AG Publikationswesen and C. Sureth-Sloane, <i>Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung</i>. 2022."},"type":"report","department":[{"_id":"187"}],"date_created":"2023-01-10T10:27:46Z"},{"volume":100,"user_id":"530","_id":"35788","status":"public","oa":"1","citation":{"ieee":"M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)</i>, vol. 100. 2022.","apa":"Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2022). <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)</i> (Vol. 100). <a href=\"https://doi.org/10.2139/ssrn.4210460\">https://doi.org/10.2139/ssrn.4210460</a>","short":"M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation), 2022.","chicago":"Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)</i>. Vol. 100. TRR 266 Accounting for Transparency Working Paper Series, 2022. <a href=\"https://doi.org/10.2139/ssrn.4210460\">https://doi.org/10.2139/ssrn.4210460</a>.","mla":"Fochmann, Martin, et al. <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)</i>. 2022, doi:<a href=\"https://doi.org/10.2139/ssrn.4210460\">10.2139/ssrn.4210460</a>.","bibtex":"@book{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2022, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)}, volume={100}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4210460\">10.2139/ssrn.4210460</a>}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","ama":"Fochmann M, Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)</i>. Vol 100.; 2022. doi:<a href=\"https://doi.org/10.2139/ssrn.4210460\">10.2139/ssrn.4210460</a>"},"doi":"10.2139/ssrn.4210460","series_title":"TRR 266 Accounting for Transparency Working Paper Series","language":[{"iso":"ger"}],"main_file_link":[{"open_access":"1"}],"intvolume":"       100","date_updated":"2024-04-08T11:33:02Z","publication_status":"published","author":[{"full_name":"Fochmann, Martin","first_name":"Martin","last_name":"Fochmann"},{"id":"83380","full_name":"Heinemann-Heile, Vanessa","first_name":"Vanessa","last_name":"Heinemann-Heile"},{"full_name":"Huber, Hans-Peter","first_name":"Hans-Peter","last_name":"Huber"},{"last_name":"Maiterth","first_name":"Ralf","full_name":"Maiterth, Ralf"},{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"publication_identifier":{"issn":["1556-5068"]},"title":"Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)","year":"2022","department":[{"_id":"187"}],"type":"working_paper","keyword":["General Earth and Planetary Sciences","General Environmental Science"],"date_created":"2023-01-10T10:51:40Z"},{"date_created":"2023-01-10T11:00:37Z","oa":"1","department":[{"_id":"187"}],"type":"working_paper","citation":{"mla":"Greil, Stefan, et al. <i>Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing</i>. 2022, doi:<a href=\"https://doi.org/10.2139/ssrn.4166972\">10.2139/ssrn.4166972</a>.","bibtex":"@book{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2022, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing}, volume={89}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4166972\">10.2139/ssrn.4166972</a>}, author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","ama":"Greil S, Overesch M, Rohlfing-Bastian A, Schreiber U, Sureth-Sloane C. <i>Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing</i>. Vol 89.; 2022. doi:<a href=\"https://doi.org/10.2139/ssrn.4166972\">10.2139/ssrn.4166972</a>","ieee":"S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane, <i>Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing</i>, vol. 89. 2022.","apa":"Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., &#38; Sureth-Sloane, C. (2022). <i>Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing</i> (Vol. 89). <a href=\"https://doi.org/10.2139/ssrn.4166972\">https://doi.org/10.2139/ssrn.4166972</a>","short":"S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane, Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing, 2022.","chicago":"Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber, and Caren Sureth-Sloane. <i>Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing</i>. Vol. 89. TRR 266 Accounting for Transparency Working Paper Series, 2022. <a href=\"https://doi.org/10.2139/ssrn.4166972\">https://doi.org/10.2139/ssrn.4166972</a>."},"series_title":"TRR 266 Accounting for Transparency Working Paper Series","_id":"35795","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1"}],"volume":89,"doi":"10.2139/ssrn.4166972","user_id":"530","publication_identifier":{"issn":["1556-5068"]},"author":[{"last_name":"Greil","first_name":"Stefan","full_name":"Greil, Stefan"},{"full_name":"Overesch, Michael","last_name":"Overesch","first_name":"Michael"},{"full_name":"Rohlfing-Bastian, Anna","first_name":"Anna","last_name":"Rohlfing-Bastian"},{"last_name":"Schreiber","first_name":"Ulrich","full_name":"Schreiber, Ulrich"},{"id":"530","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren"}],"status":"public","title":"Towards an Amended Arm's Length Principle - Tackling complexity and implementing destination rules in transfer pricing","year":"2022","intvolume":"        89","date_updated":"2024-04-08T11:32:32Z","publication_status":"published"}]