[{"citation":{"mla":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., ., et al. “Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter.” <i>Internationales Steuerrecht</i>, vol. 31, no. 22, 2022, pp. 824–29.","ama":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V. ., lead authors: Kreuzer A, Maier H, et al. Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter. <i>Internationales Steuerrecht</i>. 2022;31(22):824-829.","bibtex":"@article{Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V._lead authors: Kreuzer_Maier_Martini_Niemann_Schachtebeck_Simons_Stoltenberg_Sureth-Sloane_2022, title={Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter}, volume={31}, number={22}, journal={Internationales Steuerrecht}, author={Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., . and lead authors: Kreuzer, A and Maier, H and Martini, J. T. and Niemann, Rainer and Schachtebeck, Maite and Simons, Dirk and Stoltenberg, J and Sureth-Sloane, Caren}, year={2022}, pages={824–829} }","apa":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., ., lead authors: Kreuzer, A., Maier, H., Martini, J. T., Niemann, R., Schachtebeck, M., Simons, D., Stoltenberg, J., &#38; Sureth-Sloane, C. (2022). Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter. <i>Internationales Steuerrecht</i>, <i>31</i>(22), 824–829.","ieee":". Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V. <i>et al.</i>, “Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter,” <i>Internationales Steuerrecht</i>, vol. 31, no. 22, pp. 824–829, 2022.","chicago":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., ., A lead authors: Kreuzer, H Maier, J. T. Martini, Rainer Niemann, Maite Schachtebeck, Dirk Simons, J Stoltenberg, and Caren Sureth-Sloane. “Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter.” <i>Internationales Steuerrecht</i> 31, no. 22 (2022): 824–29.","short":". Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., A. lead authors: Kreuzer, H. Maier, J.T. Martini, R. Niemann, M. Schachtebeck, D. Simons, J. Stoltenberg, C. Sureth-Sloane, Internationales Steuerrecht 31 (2022) 824–829."},"issue":"22","publication":"Internationales Steuerrecht","department":[{"_id":"187"}],"type":"journal_article","date_created":"2023-01-10T10:18:09Z","intvolume":"        31","date_updated":"2024-04-11T12:05:34Z","publication_status":"published","author":[{"last_name":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V.","first_name":".","full_name":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., ."},{"last_name":"lead authors: Kreuzer","first_name":"A","full_name":"lead authors: Kreuzer, A"},{"last_name":"Maier","first_name":"H","full_name":"Maier, H"},{"full_name":"Martini, J. T.","first_name":"J. T.","last_name":"Martini"},{"last_name":"Niemann","first_name":"Rainer","full_name":"Niemann, Rainer"},{"full_name":"Schachtebeck, Maite","first_name":"Maite","last_name":"Schachtebeck"},{"last_name":"Simons","first_name":"Dirk","full_name":"Simons, Dirk"},{"last_name":"Stoltenberg","first_name":"J","full_name":"Stoltenberg, J"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","id":"530"}],"year":"2022","title":"Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter","status":"public","volume":31,"user_id":"74000","language":[{"iso":"ger"}],"_id":"35749","page":"824-829"},{"oa":"1","department":[{"_id":"187"}],"type":"misc","date_created":"2023-01-10T10:41:49Z","citation":{"mla":"Sureth-Sloane, Caren. <i>Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB, 2022.","ama":"Sureth-Sloane C. <i>Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB; 2022.","bibtex":"@book{Sureth-Sloane_2022, title={Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können}, publisher={VHB}, author={Sureth-Sloane, Caren}, year={2022} }","apa":"Sureth-Sloane, C. (2022). <i>Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB.","ieee":"C. Sureth-Sloane, <i>Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB, 2022.","chicago":"Sureth-Sloane, Caren. <i>Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB, 2022.","short":"C. Sureth-Sloane, Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können, VHB, 2022."},"alternative_title":["100 Schlaglichter der BWL"],"user_id":"21222","language":[{"iso":"ger"}],"_id":"35775","publisher":"VHB","main_file_link":[{"open_access":"1","url":" https://vhbonline.org/ueber-uns/100-jahre-vhb/100-schlaglichter-der-bwl/steuerreformen"}],"date_updated":"2023-01-31T07:58:52Z","author":[{"id":"530","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren"}],"year":"2022","status":"public","title":"Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können"},{"issue":"1","publication":"European Accounting Review","related_material":{"link":[{"url":"https://www.tandfonline.com/doi/suppl/10.1080/09638180.2020.1852095/suppl_file/rear_a_1852095_sm0954.pdf","relation":"supplementary_material"}]},"abstract":[{"lang":"eng","text":"Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 128 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers’ tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences."}],"date_created":"2021-03-09T08:07:40Z","type":"journal_article","department":[{"_id":"187"}],"title":"Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model","year":"2022","author":[{"last_name":"Blaufus","first_name":"Kay","full_name":"Blaufus, Kay"},{"full_name":"Chirvi, Malte","last_name":"Chirvi","first_name":"Malte"},{"last_name":"Huber","first_name":"Hans-Peter","full_name":"Huber, Hans-Peter"},{"full_name":"Maiterth, Ralf","first_name":"Ralf","last_name":"Maiterth"},{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane"}],"date_updated":"2026-04-09T07:35:06Z","publication_status":"published","intvolume":"        31","article_type":"original","main_file_link":[{"url":"https://www.tandfonline.com/doi/epdf/10.1080/09638180.2020.1852095?needAccess=true&role=button","open_access":"1"}],"language":[{"iso":"eng"}],"doi":"10.1080/09638180.2020.1852095","citation":{"mla":"Blaufus, Kay, et al. “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model.” <i>European Accounting Review</i>, vol. 31, no. 1, 2022, pp. 111–44, doi:<a href=\"https://doi.org/10.1080/09638180.2020.1852095\">10.1080/09638180.2020.1852095</a>.","bibtex":"@article{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2022, title={Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model}, volume={31}, DOI={<a href=\"https://doi.org/10.1080/09638180.2020.1852095\">10.1080/09638180.2020.1852095</a>}, number={1}, journal={European Accounting Review}, author={Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2022}, pages={111–144} }","ama":"Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model. <i>European Accounting Review</i>. 2022;31(1):111-144. doi:<a href=\"https://doi.org/10.1080/09638180.2020.1852095\">10.1080/09638180.2020.1852095</a>","ieee":"K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model,” <i>European Accounting Review</i>, vol. 31, no. 1, pp. 111–144, 2022, doi: <a href=\"https://doi.org/10.1080/09638180.2020.1852095\">10.1080/09638180.2020.1852095</a>.","apa":"Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2022). Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model. <i>European Accounting Review</i>, <i>31</i>(1), 111–144. <a href=\"https://doi.org/10.1080/09638180.2020.1852095\">https://doi.org/10.1080/09638180.2020.1852095</a>","chicago":"Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model.” <i>European Accounting Review</i> 31, no. 1 (2022): 111–44. <a href=\"https://doi.org/10.1080/09638180.2020.1852095\">https://doi.org/10.1080/09638180.2020.1852095</a>.","short":"K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, European Accounting Review 31 (2022) 111–144."},"quality_controlled":"1","oa":"1","status":"public","page":"111-144","_id":"21405","user_id":"96670","volume":31},{"language":[{"iso":"eng"}],"article_type":"original","intvolume":"        78","publication_status":"published","date_updated":"2026-04-09T07:25:41Z","author":[{"first_name":"René","last_name":"Fahr","full_name":"Fahr, René"},{"first_name":"Elmar A.","last_name":"Janssen","full_name":"Janssen, Elmar A."},{"id":"530","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren"}],"year":"2022","title":"Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment","department":[{"_id":"187"}],"keyword":["Economic ExperimentM","Investment Decisions","Tax Effects","Timing Flexibility","Uncertainty"],"type":"journal_article","date_created":"2021-12-20T08:23:13Z","abstract":[{"text":"This study investigates the conditions under which tax rate changes accelerate risky investments.\r\nWhile tax rate increases are often expected to harm investment, analytical\r\nstudies find tax rate increases may foster investment under flexibility.We design a theorybased\r\nexperimentwith a binomial random walk and entry–exit flexibility.We find accelerated\r\ninvestment upon tax rate increases irrespective of an exit option, but no corresponding\r\nresponse to tax cuts. This asymmetry may be due to tax salience and mechanisms\r\nfrom irreversible choice under uncertainty. Given this evidence of unexpected tax-reform\r\neffects, tax policymakers should carefully consider behavioral aspects.","lang":"eng"}],"issue":"1-2","publication":"FinanzArchiv / European Journal of Public Finance","volume":78,"user_id":"96670","_id":"29049","page":"239-289","jel":["H25","H21","C91"],"status":"public","quality_controlled":"1","citation":{"ieee":"R. Fahr, E. A. Janssen, and C. Sureth-Sloane, “Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment,” <i>FinanzArchiv / European Journal of Public Finance</i>, vol. 78, no. 1–2, pp. 239–289, 2022.","apa":"Fahr, R., Janssen, E. A., &#38; Sureth-Sloane, C. (2022). Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment. <i>FinanzArchiv / European Journal of Public Finance</i>, <i>78</i>(1–2), 239–289.","mla":"Fahr, René, et al. “Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment.” <i>FinanzArchiv / European Journal of Public Finance</i>, vol. 78, no. 1–2, 2022, pp. 239–89.","bibtex":"@article{Fahr_Janssen_Sureth-Sloane_2022, title={Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment}, volume={78}, number={1–2}, journal={FinanzArchiv / European Journal of Public Finance}, author={Fahr, René and Janssen, Elmar A. and Sureth-Sloane, Caren}, year={2022}, pages={239–289} }","short":"R. Fahr, E.A. Janssen, C. Sureth-Sloane, FinanzArchiv / European Journal of Public Finance 78 (2022) 239–289.","ama":"Fahr R, Janssen EA, Sureth-Sloane C. Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment. <i>FinanzArchiv / European Journal of Public Finance</i>. 2022;78(1-2):239-289.","chicago":"Fahr, René, Elmar A. Janssen, and Caren Sureth-Sloane. “Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment.” <i>FinanzArchiv / European Journal of Public Finance</i> 78, no. 1–2 (2022): 239–89."}},{"language":[{"iso":"eng"}],"author":[{"first_name":"Eva","last_name":"Eberhartinger","full_name":"Eberhartinger, Eva"},{"full_name":"Speitmann, Raffael","first_name":"Raffael","last_name":"Speitmann"},{"id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren","full_name":"Sureth-Sloane, Caren"},{"first_name":"Yuchen","last_name":"Wu","full_name":"Wu, Yuchen"}],"year":"2022","title":"How Does Trust Affect Concessionary Behavior in Tax Bargaining?","intvolume":"        78","date_updated":"2026-04-09T07:26:00Z","publication_status":"published","date_created":"2021-12-20T08:20:42Z","department":[{"_id":"187"}],"type":"journal_article","keyword":["Behavioral Taxation","Concessionary Behavior","Interpersonal Trust","Tax Audit","Trust in Government"],"publication":"FinanzArchiv / European Journal of Public Finance","issue":"1-2","abstract":[{"text":"We study the bargaining behavior between auditor and auditee in a tax setting and scrutinize\r\nthe effect of interpersonal trust and trust in government on both parties’ concessions.\r\nWe find evidence that both kinds of trust affect the concessionary behavior, albeit\r\nin different ways. While trust in government affects concessionary behavior in line with\r\nintuitive predictions, we find that interpersonal trust only affects tax auditors. For high\r\ninterpersonal trust, the alleviating effect of high trust in government on tax auditors’\r\nconcessions is less pronounced. Our findings help tax authorities to shape programs to\r\nenhance compliance in an atmosphere of trust.","lang":"eng"}],"_id":"29048","page":"112-155","volume":78,"user_id":"96670","jel":["C92","M40","H20","H25","H83"],"status":"public","citation":{"bibtex":"@article{Eberhartinger_Speitmann_Sureth-Sloane_Wu_2022, title={How Does Trust Affect Concessionary Behavior in Tax Bargaining?}, volume={78}, number={1–2}, journal={FinanzArchiv / European Journal of Public Finance}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen}, year={2022}, pages={112–155} }","ama":"Eberhartinger E, Speitmann R, Sureth-Sloane C, Wu Y. How Does Trust Affect Concessionary Behavior in Tax Bargaining? <i>FinanzArchiv / European Journal of Public Finance</i>. 2022;78(1-2):112-155.","mla":"Eberhartinger, Eva, et al. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” <i>FinanzArchiv / European Journal of Public Finance</i>, vol. 78, no. 1–2, 2022, pp. 112–55.","chicago":"Eberhartinger, Eva, Raffael Speitmann, Caren Sureth-Sloane, and Yuchen Wu. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” <i>FinanzArchiv / European Journal of Public Finance</i> 78, no. 1–2 (2022): 112–55.","short":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Y. Wu, FinanzArchiv / European Journal of Public Finance 78 (2022) 112–155.","ieee":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, and Y. Wu, “How Does Trust Affect Concessionary Behavior in Tax Bargaining?,” <i>FinanzArchiv / European Journal of Public Finance</i>, vol. 78, no. 1–2, pp. 112–155, 2022.","apa":"Eberhartinger, E., Speitmann, R., Sureth-Sloane, C., &#38; Wu, Y. (2022). How Does Trust Affect Concessionary Behavior in Tax Bargaining? <i>FinanzArchiv / European Journal of Public Finance</i>, <i>78</i>(1–2), 112–155."},"quality_controlled":"1"},{"type":"working_paper","department":[{"_id":"187"}],"date_created":"2026-06-11T08:57:56Z","citation":{"apa":"Eberhartinger, E., Safei, R., Sureth-Sloane, C., &#38; Wu, Y. (2022). <i>Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance</i>.","ieee":"E. Eberhartinger, R. Safei, C. Sureth-Sloane, and Y. Wu, <i>Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance</i>. 2022.","short":"E. Eberhartinger, R. Safei, C. Sureth-Sloane, Y. Wu, Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance, 2022.","chicago":"Eberhartinger, Eva, Reyhaneh Safei, Caren Sureth-Sloane, and Yuchen Wu. <i>Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance</i>. Arqus Discussion Paper No. 267, 2022.","mla":"Eberhartinger, Eva, et al. <i>Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance</i>. 2022.","ama":"Eberhartinger E, Safei R, Sureth-Sloane C, Wu Y. <i>Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance</i>.; 2022.","bibtex":"@book{Eberhartinger_Safei_Sureth-Sloane_Wu_2022, series={arqus Discussion Paper No. 267}, title={Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance}, author={Eberhartinger, Eva and Safei, Reyhaneh and Sureth-Sloane, Caren and Wu, Yuchen}, year={2022}, collection={arqus Discussion Paper No. 267} }"},"user_id":"96670","series_title":"arqus Discussion Paper No. 267","_id":"65833","language":[{"iso":"eng"}],"date_updated":"2026-06-11T08:58:04Z","year":"2022","title":"Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance","status":"public","author":[{"first_name":"Eva","last_name":"Eberhartinger","full_name":"Eberhartinger, Eva"},{"first_name":"Reyhaneh","last_name":"Safei","full_name":"Safei, Reyhaneh"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901"},{"full_name":"Wu, Yuchen","last_name":"Wu","first_name":"Yuchen"}]},{"oa":"1","department":[{"_id":"187"}],"type":"working_paper","date_created":"2021-12-20T09:24:50Z","citation":{"chicago":"Eberbach, Jelena, Caren Sureth-Sloane, and Marliese Uhrig-Homburg. <i>Option Implied Tax Rate Expectations</i>. Working Paper, 2021.","short":"J. Eberbach, C. Sureth-Sloane, M. Uhrig-Homburg, Option Implied Tax Rate Expectations, Working Paper, 2021.","apa":"Eberbach, J., Sureth-Sloane, C., &#38; Uhrig-Homburg, M. (2021). <i>Option Implied Tax Rate Expectations</i>. Working Paper.","ieee":"J. Eberbach, C. Sureth-Sloane, and M. Uhrig-Homburg, <i>Option Implied Tax Rate Expectations</i>. Working Paper, 2021.","ama":"Eberbach J, Sureth-Sloane C, Uhrig-Homburg M. <i>Option Implied Tax Rate Expectations</i>. Working Paper; 2021.","bibtex":"@book{Eberbach_Sureth-Sloane_Uhrig-Homburg_2021, title={Option Implied Tax Rate Expectations}, publisher={Working Paper}, author={Eberbach, Jelena and Sureth-Sloane, Caren and Uhrig-Homburg, Marliese}, year={2021} }","mla":"Eberbach, Jelena, et al. <i>Option Implied Tax Rate Expectations</i>. 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