---
_id: '46051'
author:
- first_name: Stefan
  full_name: Asenkerschbaumer, Stefan
  last_name: Asenkerschbaumer
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: 'Asenkerschbaumer S, Sureth-Sloane C. Editorial: Schmalenbach IMPULSE: Will
    etwas in Bewegung setzen. <i>Schmalenbach IMPULSE</i>. 2021;1(1):1-2.'
  apa: 'Asenkerschbaumer, S., &#38; Sureth-Sloane, C. (2021). Editorial: Schmalenbach
    IMPULSE: Will etwas in Bewegung setzen. <i>Schmalenbach IMPULSE</i>, <i>1</i>(1),
    1–2.'
  bibtex: '@article{Asenkerschbaumer_Sureth-Sloane_2021, title={Editorial: Schmalenbach
    IMPULSE: Will etwas in Bewegung setzen}, volume={1}, number={1}, journal={Schmalenbach
    IMPULSE}, author={Asenkerschbaumer, Stefan and Sureth-Sloane, Caren}, year={2021},
    pages={1–2} }'
  chicago: 'Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Editorial: Schmalenbach
    IMPULSE: Will etwas in Bewegung setzen.” <i>Schmalenbach IMPULSE</i> 1, no. 1
    (2021): 1–2.'
  ieee: 'S. Asenkerschbaumer and C. Sureth-Sloane, “Editorial: Schmalenbach IMPULSE:
    Will etwas in Bewegung setzen,” <i>Schmalenbach IMPULSE</i>, vol. 1, no. 1, pp.
    1–2, 2021.'
  mla: 'Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Editorial: Schmalenbach
    IMPULSE: Will etwas in Bewegung setzen.” <i>Schmalenbach IMPULSE</i>, vol. 1,
    no. 1, 2021, pp. 1–2.'
  short: S. Asenkerschbaumer, C. Sureth-Sloane, Schmalenbach IMPULSE 1 (2021) 1–2.
date_created: 2023-07-13T12:18:03Z
date_updated: 2024-12-07T14:21:05Z
department:
- _id: '187'
intvolume: '         1'
issue: '1'
language:
- iso: ger
main_file_link:
- open_access: '1'
oa: '1'
page: 1-2
publication: Schmalenbach IMPULSE
status: public
title: 'Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen'
type: journal_article
user_id: '530'
volume: 1
year: '2021'
...
---
_id: '46049'
author:
- first_name: Daniel
  full_name: Dyck, Daniel
  id: '83379'
  last_name: Dyck
citation:
  ama: Dyck D. Der Einfluss der Besteuerung auf Managementanreize und die Nutzung
    von Bonusbanken. <i>Junior Management Science</i>. 2021;6(1):100-148.
  apa: Dyck, D. (2021). Der Einfluss der Besteuerung auf Managementanreize und die
    Nutzung von Bonusbanken. <i>Junior Management Science</i>, <i>6</i>(1), 100–148.
  bibtex: '@article{Dyck_2021, title={Der Einfluss der Besteuerung auf Managementanreize
    und die Nutzung von Bonusbanken}, volume={6}, number={1}, journal={Junior Management
    Science}, author={Dyck, Daniel}, year={2021}, pages={100–148} }'
  chicago: 'Dyck, Daniel. “Der Einfluss der Besteuerung auf Managementanreize und
    die Nutzung von Bonusbanken.” <i>Junior Management Science</i> 6, no. 1 (2021):
    100–148.'
  ieee: D. Dyck, “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung
    von Bonusbanken,” <i>Junior Management Science</i>, vol. 6, no. 1, pp. 100–148,
    2021.
  mla: Dyck, Daniel. “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung
    von Bonusbanken.” <i>Junior Management Science</i>, vol. 6, no. 1, 2021, pp. 100–48.
  short: D. Dyck, Junior Management Science 6 (2021) 100–148.
date_created: 2023-07-13T12:11:08Z
date_updated: 2026-04-09T07:24:43Z
department:
- _id: '187'
intvolume: '         6'
issue: '1'
language:
- iso: ger
page: 100-148
publication: Junior Management Science
quality_controlled: '1'
status: public
title: Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken
type: journal_article
user_id: '96670'
volume: 6
year: '2021'
...
---
_id: '23400'
abstract:
- lang: ger
  text: Die Diskussion über die adäquate Besteuerung von „Reichen“ bzw. „Superreichen“
    hat durch die Schulden, die im Zusammenhang mit der Coronakrise zu finanzieren
    sind, neuen Schwung bekommen. Als ein Instrument der adäquaten „Reichenbesteuerung“
    gilt eine jährliche Vermögensteuer. Den fiskalischen und verteilungspolitischen
    Argumenten zugunsten einer Vermögensbesteuerung stehen negative ökonomische Wirkungen
    entgegen. In diesem Beitrag soll zur Versachlichung der Debatte ein genauerer
    Blick auf die zu erwartenden Belastungswirkungen einer Vermögensteuer geworfen
    werden. Dabei wird deutlich, dass die (Wieder-)Einführung der Vermögensteuer nicht
    nur ungelöste Probleme der Bewertung von Sachvermögen mit sich bringt, sondern
    die Steuerbelastungswirkungen in der jetzigen Niedrigzinsphase zu erheblichen
    Nebenwirkungen führen. Berücksichtigt man eine Inflationsrate von 2 %, liegt die
    zur unternehmerischen Realkapitalerhaltung erforderliche Mindestrendite vor Steuern
    selbst bei einer lediglich 1 %igen Vermögensteuer mit 5,63 % weit über der Inflationsrate.
    Dies verdeutlicht, dass eine Vermögensteuer in Zeiten niedriger Renditen für Unternehmen
    eine zukunftssichernde Eigenkapitalerhaltung oder gar -bildung und zugleich wichtige
    Investitionen erheblich erschwert. Dies gilt auch für private Anlagen in Aktien
    und Immobilien. Darüber hinaus ist die Vermögensteuer auch in Verlustperioden
    zu bezahlen, so dass diese Steuer krisenverschärfend wirkt. Auch dies dürfte erhebliche
    negative Investitionswirkungen nach sich ziehen. Zudem ist damit zu rechnen, dass
    die Vermögensteuer zumindest in Teilen überwälzt wird, so dass letztlich auch
    Verbraucher, Arbeitnehmer und Mieter diese tragen werden. Diese und weitere Nebenwirkungen
    einer Vermögensteuer kommen in der Vermögensteuerdebatte oftmals zu kurz.
article_type: original
author:
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Maiterth R, Sureth-Sloane C. Wiedereinführung der Vermögensteuer – eine ökonomische
    Analyse. <i>Steuer und Wirtschaft</i>. 2021;98(3):201-216.
  apa: Maiterth, R., &#38; Sureth-Sloane, C. (2021). Wiedereinführung der Vermögensteuer
    – eine ökonomische Analyse. <i>Steuer und Wirtschaft</i>, <i>98</i>(3), 201–216.
  bibtex: '@article{Maiterth_Sureth-Sloane_2021, title={Wiedereinführung der Vermögensteuer
    – eine ökonomische Analyse}, volume={98}, number={3}, journal={Steuer und Wirtschaft},
    author={Maiterth, Ralf and Sureth-Sloane, Caren}, year={2021}, pages={201–216}
    }'
  chicago: 'Maiterth, Ralf, and Caren Sureth-Sloane. “Wiedereinführung der Vermögensteuer
    – eine ökonomische Analyse.” <i>Steuer und Wirtschaft</i> 98, no. 3 (2021): 201–16.'
  ieee: R. Maiterth and C. Sureth-Sloane, “Wiedereinführung der Vermögensteuer – eine
    ökonomische Analyse,” <i>Steuer und Wirtschaft</i>, vol. 98, no. 3, pp. 201–216,
    2021.
  mla: Maiterth, Ralf, and Caren Sureth-Sloane. “Wiedereinführung der Vermögensteuer
    – eine ökonomische Analyse.” <i>Steuer und Wirtschaft</i>, vol. 98, no. 3, 2021,
    pp. 201–16.
  short: R. Maiterth, C. Sureth-Sloane, Steuer und Wirtschaft 98 (2021) 201–216.
date_created: 2021-08-15T21:04:04Z
date_updated: 2026-04-09T07:25:21Z
department:
- _id: '187'
intvolume: '        98'
issue: '3'
language:
- iso: ger
page: 201-216
publication: Steuer und Wirtschaft
publication_status: published
quality_controlled: '1'
status: public
title: Wiedereinführung der Vermögensteuer – eine ökonomische Analyse
type: journal_article
user_id: '96670'
volume: 98
year: '2021'
...
---
_id: '21403'
abstract:
- lang: ger
  text: Es werden die Anwendungsvoraussetzungen des § 6a GrEStG unter Berücksichtigung
    der jüngsten BFH-Rspr. dargestellt und ein tabellarischer Überblick über die einzelnen
    Entscheidungen gegeben. Ausgehend von den Urteilsfällen wird auf die grunderwerbsteuerliche
    Behandlung von verschiedenen Umwandlungen eingegangen. In einem Ausblick wird
    der Bezug zum aktuellen Gesetzgebungsverfahren zur Reform der GrESt hergestellt.
author:
- first_name: Sebastian
  full_name: Binder, Sebastian
  last_name: Binder
- first_name: Johannes
  full_name: Lorenz, Johannes
  last_name: Lorenz
citation:
  ama: Binder S, Lorenz J. Update zur grunderwerbsteuerlichen Konzernklausel vor dem
    Hintergrund der jüngsten BFH-Rechtsprechung. <i>Der Konzern</i>. 2020;18(3):98-104.
  apa: Binder, S., &#38; Lorenz, J. (2020). Update zur grunderwerbsteuerlichen Konzernklausel
    vor dem Hintergrund der jüngsten BFH-Rechtsprechung. <i>Der Konzern</i>, <i>18</i>(3),
    98–104.
  bibtex: '@article{Binder_Lorenz_2020, title={Update zur grunderwerbsteuerlichen
    Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung}, volume={18},
    number={3}, journal={Der Konzern}, author={Binder, Sebastian and Lorenz, Johannes},
    year={2020}, pages={98–104} }'
  chicago: 'Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen
    Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” <i>Der Konzern</i>
    18, no. 3 (2020): 98–104.'
  ieee: S. Binder and J. Lorenz, “Update zur grunderwerbsteuerlichen Konzernklausel
    vor dem Hintergrund der jüngsten BFH-Rechtsprechung,” <i>Der Konzern</i>, vol.
    18, no. 3, pp. 98–104, 2020.
  mla: Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen
    Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” <i>Der Konzern</i>,
    vol. 18, no. 3, 2020, pp. 98–104.
  short: S. Binder, J. Lorenz, Der Konzern 18 (2020) 98–104.
date_created: 2021-03-09T07:51:04Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
intvolume: '        18'
issue: '3'
language:
- iso: ger
main_file_link:
- url: https://research.owlit.de/document/f8b7cc3d-e39d-32e9-887f-0e79b55578cd
page: 98-104
publication: Der Konzern
status: public
title: Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten
  BFH-Rechtsprechung
type: journal_article
user_id: '68607'
volume: 18
year: '2020'
...
---
_id: '21406'
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 127 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.
author:
- first_name: Kay
  full_name: Blaufus, Kay
  last_name: Blaufus
- first_name: Malte
  full_name: Chirvi, Malte
  last_name: Chirvi
- first_name: Hans-Peter
  full_name: Huber, Hans-Peter
  last_name: Huber
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Tax Misperception
    and Its Effects on Decision Making - a Literature Review</i>. Vol No. 39.; 2020.
  apa: Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C.
    (2020). <i>Tax Misperception and Its Effects on Decision Making - a Literature
    Review</i> (Vol. No. 39).
  bibtex: '@book{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2020, series={TRR 266
    Accounting for Transparency Working Paper Series}, title={Tax Misperception and
    Its Effects on Decision Making - a Literature Review}, volume={No. 39}, author={Blaufus,
    Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane,
    Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper
    Series} }'
  chicago: Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren
    Sureth-Sloane. <i>Tax Misperception and Its Effects on Decision Making - a Literature
    Review</i>. Vol. No. 39. TRR 266 Accounting for Transparency Working Paper Series,
    2020.
  ieee: K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Tax
    Misperception and Its Effects on Decision Making - a Literature Review</i>, vol.
    No. 39. 2020.
  mla: Blaufus, Kay, et al. <i>Tax Misperception and Its Effects on Decision Making
    - a Literature Review</i>. Vol. No. 39, 2020.
  short: K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception
    and Its Effects on Decision Making - a Literature Review, 2020.
date_created: 2021-03-09T08:12:49Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3697982
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: Tax Misperception and Its Effects on Decision Making - a Literature Review
type: working_paper
user_id: '21222'
volume: No. 39
year: '2020'
...
---
_id: '21408'
abstract:
- lang: eng
  text: This study presents a model in which heterogenous, risk-averse agents can
    use either (legal) tax optimisation or (illegal) tax evasion to reduce their tax
    burden and thus increase their utility. In addition to introducing individual
    variables like risk aversion or income, we allow agents to observe the behaviour
    of their neighbours. Depending on the behaviour of their peer group’s members,
    the agents’ utilities may increase or decrease, respectively. Simulation results
    show that taxpayers favour illegal evasion over legal optimisation in most cases.
    We find that interactions between taxpayers and their social networks have a deep
    impact on aggregate behaviour. Parameter changes such as increasing audit rates
    affect the results, often being intensified by social interactions. The effect
    of such changes varies depending on whether or not a fraction of agents is considered
    inherently honest.
author:
- first_name: Markus
  full_name: Diller, Markus
  last_name: Diller
- first_name: Johannes
  full_name: Lorenz, Johannes
  last_name: Lorenz
- first_name: David
  full_name: Meier, David
  last_name: Meier
citation:
  ama: 'Diller M, Lorenz J, Meier D. Tax Avoidance and Social Control. In: Neufeld
    JS, Buscher U, Lasch R, Möst D, Schönberger J, eds. <i> Operations Research Proceedings
    2019</i>. Springer; 2020:633-639. doi:<a href="https://doi.org/10.1007/978-3-030-48439-2_77">10.1007/978-3-030-48439-2_77</a>'
  apa: Diller, M., Lorenz, J., &#38; Meier, D. (2020). Tax Avoidance and Social Control.
    In J. S. Neufeld, U. Buscher, R. Lasch, D. Möst, &#38; J. Schönberger (Eds.),
    <i> Operations Research Proceedings 2019</i> (pp. 633–639). Springer. <a href="https://doi.org/10.1007/978-3-030-48439-2_77">https://doi.org/10.1007/978-3-030-48439-2_77</a>
  bibtex: '@inbook{Diller_Lorenz_Meier_2020, title={Tax Avoidance and Social Control},
    DOI={<a href="https://doi.org/10.1007/978-3-030-48439-2_77">10.1007/978-3-030-48439-2_77</a>},
    booktitle={ Operations Research Proceedings 2019}, publisher={Springer}, author={Diller,
    Markus and Lorenz, Johannes and Meier, David}, editor={Neufeld, Janis S. and Buscher,
    Udo and Lasch, Rainer and Möst, Dominik and Schönberger, JörnEditors}, year={2020},
    pages={633–639} }'
  chicago: Diller, Markus, Johannes Lorenz, and David Meier. “Tax Avoidance and Social
    Control.” In <i> Operations Research Proceedings 2019</i>, edited by Janis S.
    Neufeld, Udo Buscher, Rainer Lasch, Dominik Möst, and Jörn Schönberger, 633–39.
    Springer, 2020. <a href="https://doi.org/10.1007/978-3-030-48439-2_77">https://doi.org/10.1007/978-3-030-48439-2_77</a>.
  ieee: M. Diller, J. Lorenz, and D. Meier, “Tax Avoidance and Social Control,” in
    <i> Operations Research Proceedings 2019</i>, J. S. Neufeld, U. Buscher, R. Lasch,
    D. Möst, and J. Schönberger, Eds. Springer, 2020, pp. 633–639.
  mla: Diller, Markus, et al. “Tax Avoidance and Social Control.” <i> Operations Research
    Proceedings 2019</i>, edited by Janis S. Neufeld et al., Springer, 2020, pp. 633–39,
    doi:<a href="https://doi.org/10.1007/978-3-030-48439-2_77">10.1007/978-3-030-48439-2_77</a>.
  short: 'M. Diller, J. Lorenz, D. Meier, in: J.S. Neufeld, U. Buscher, R. Lasch,
    D. Möst, J. Schönberger (Eds.),  Operations Research Proceedings 2019, Springer,
    2020, pp. 633–639.'
date_created: 2021-03-09T08:26:38Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.1007/978-3-030-48439-2_77
editor:
- first_name: Janis S.
  full_name: Neufeld, Janis S.
  last_name: Neufeld
- first_name: Udo
  full_name: Buscher, Udo
  last_name: Buscher
- first_name: Rainer
  full_name: Lasch, Rainer
  last_name: Lasch
- first_name: Dominik
  full_name: Möst, Dominik
  last_name: Möst
- first_name: Jörn
  full_name: Schönberger, Jörn
  last_name: Schönberger
language:
- iso: eng
page: 633-639
publication: ' Operations Research Proceedings 2019'
publication_identifier:
  isbn:
  - 978-3-030-48439-2
publisher: Springer
status: public
title: Tax Avoidance and Social Control
type: book_chapter
user_id: '68607'
year: '2020'
...
---
_id: '21410'
abstract:
- lang: eng
  text: We analyze the impact of trust on bargaining behavior between auditor and
    auditee in a tax setting. We study the effect of interpersonal trust and trust
    in government on both taxpayer and tax auditor. In an experiment with variation
    in pairwise trust settings, we find evidence that both kinds of trust affect the
    bargaining behavior, albeit in different ways. While trust in government increases
    taxpayers’ tax offers, interpersonal trust may lead to more concessionary behavior
    of tax auditors moderated by trust in government. Our findings help tax authorities
    to shape programs to enhance compliance in an atmosphere of trust.
author:
- first_name: Eva
  full_name: Eberhartinger, Eva
  last_name: Eberhartinger
- first_name: Raffael
  full_name: Speitmann, Raffael
  last_name: Speitmann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Eberhartinger E, Speitmann R, Sureth-Sloane C. <i>How Does Trust Affect Concessionary
    Behavior in Tax Bargaining?</i> Vol No. 41.; 2020.
  apa: Eberhartinger, E., Speitmann, R., &#38; Sureth-Sloane, C. (2020). <i>How Does
    Trust Affect Concessionary Behavior in Tax Bargaining?</i> (Vol. No. 41).
  bibtex: '@book{Eberhartinger_Speitmann_Sureth-Sloane_2020, series={TRR 266 Accounting
    for Transparency Working Paper Series}, title={How Does Trust Affect Concessionary
    Behavior in Tax Bargaining?}, volume={No. 41}, author={Eberhartinger, Eva and
    Speitmann, Raffael and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266
    Accounting for Transparency Working Paper Series} }'
  chicago: Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. <i>How
    Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol. No. 41. TRR
    266 Accounting for Transparency Working Paper Series, 2020.
  ieee: E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, <i>How Does Trust Affect
    Concessionary Behavior in Tax Bargaining?</i>, vol. No. 41. 2020.
  mla: Eberhartinger, Eva, et al. <i>How Does Trust Affect Concessionary Behavior
    in Tax Bargaining?</i> Vol. No. 41, 2020.
  short: E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary
    Behavior in Tax Bargaining?, 2020.
date_created: 2021-03-09T08:36:17Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3723499
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: How Does Trust Affect Concessionary Behavior in Tax Bargaining?
type: working_paper
user_id: '68607'
volume: No. 41
year: '2020'
...
---
_id: '21411'
abstract:
- lang: eng
  text: This study examines the visibility of the GAAP effective tax rate (ETR) in
    firms’ financial statements as a distinct disclosure choice. Applying a game-theory
    disclosure model for voluntary disclosure strategies of firms to 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 in terms of 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, decreasing). 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 do not seem to highlight favourable ETRs.
author:
- first_name: Vanessa
  full_name: Flagmeier, Vanessa
  last_name: Flagmeier
- first_name: Jens
  full_name: Müller, Jens
  id: '1245'
  last_name: Müller
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Flagmeier V, Müller J, Sureth-Sloane C. <i>When Do Firms Highlight Their Effective
    Tax Rate?</i> Vol No. 37.; 2020.
  apa: Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2020). <i>When Do Firms
    Highlight Their Effective Tax Rate?</i> (Vol. No. 37).
  bibtex: '@book{Flagmeier_Müller_Sureth-Sloane_2020, series={TRR 266 Accounting for
    Transparency Working Paper Series}, title={When Do Firms Highlight Their Effective
    Tax Rate?}, volume={No. 37}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane,
    Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper
    Series} }'
  chicago: Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. <i>When Do Firms
    Highlight Their Effective Tax Rate?</i> Vol. No. 37. TRR 266 Accounting for Transparency
    Working Paper Series, 2020.
  ieee: V. Flagmeier, J. Müller, and C. Sureth-Sloane, <i>When Do Firms Highlight
    Their Effective Tax Rate?</i>, vol. No. 37. 2020.
  mla: Flagmeier, Vanessa, et al. <i>When Do Firms Highlight Their Effective Tax Rate?</i>
    Vol. No. 37, 2020.
  short: V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their
    Effective Tax Rate?, 2020.
date_created: 2021-03-09T08:39:42Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3693374
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: When Do Firms Highlight Their Effective Tax Rate?
type: working_paper
user_id: '68607'
volume: No. 37
year: '2020'
...
---
_id: '21412'
author:
- first_name: Vanessa
  full_name: Heile, Vanessa
  id: '83380'
  last_name: Heile
- first_name: Hans-Peter
  full_name: Huber, Hans-Peter
  last_name: Huber
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Steuerliche Maßnahmen als
    nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.
    <i>Deutsches Steuerrecht</i>. 2020;58(42):2327-2334.
  apa: Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). Steuerliche
    Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse
    einer Unternehmensbefragung. <i>Deutsches Steuerrecht</i>, <i>58</i>(42), 2327–2334.
  bibtex: '@article{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Steuerliche Maßnahmen
    als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung},
    volume={58}, number={42}, journal={Deutsches Steuerrecht}, author={Heile, Vanessa
    and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020},
    pages={2327–2334} }'
  chicago: 'Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane.
    “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise?
    - Ergebnisse einer Unternehmensbefragung.” <i>Deutsches Steuerrecht</i> 58, no.
    42 (2020): 2327–34.'
  ieee: V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Steuerliche Maßnahmen
    als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung,”
    <i>Deutsches Steuerrecht</i>, vol. 58, no. 42, pp. 2327–2334, 2020.
  mla: Heile, Vanessa, et al. “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung
    der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.” <i>Deutsches Steuerrecht</i>,
    vol. 58, no. 42, 2020, pp. 2327–34.
  short: V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Deutsches Steuerrecht
    58 (2020) 2327–2334.
date_created: 2021-03-09T08:42:06Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
intvolume: '        58'
issue: '42'
language:
- iso: ger
page: 2327-2334
publication: Deutsches Steuerrecht
status: public
title: Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise?
  - Ergebnisse einer Unternehmensbefragung
type: journal_article
user_id: '68751'
volume: 58
year: '2020'
...
---
_id: '21414'
author:
- first_name: Vanessa
  full_name: Heile, Vanessa
  id: '83380'
  last_name: Heile
- first_name: Hans-Peter
  full_name: Huber, Hans-Peter
  last_name: Huber
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: 'Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Umfrage: Steuerliche Verwaltungskosten,
    Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>.; 2020.
    doi:<a href="https://doi.org/10.52569/RUHF6645">10.52569/RUHF6645</a>'
  apa: 'Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). <i>Umfrage:
    Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen
    in der Krise</i>. <a href="https://doi.org/10.52569/RUHF6645">https://doi.org/10.52569/RUHF6645</a>'
  bibtex: '@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Umfrage: Steuerliche
    Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in
    der Krise}, DOI={<a href="https://doi.org/10.52569/RUHF6645">10.52569/RUHF6645</a>},
    author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane,
    Caren}, year={2020} }'
  chicago: 'Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane.
    <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen
    Und Investitionen in Der Krise</i>, 2020. <a href="https://doi.org/10.52569/RUHF6645">https://doi.org/10.52569/RUHF6645</a>.'
  ieee: 'V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Umfrage: Steuerliche
    Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in
    der Krise</i>. 2020.'
  mla: 'Heile, Vanessa, et al. <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche
    Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>. 2020, doi:<a href="https://doi.org/10.52569/RUHF6645">10.52569/RUHF6645</a>.'
  short: 'V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche
    Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in
    Der Krise, 2020.'
date_created: 2021-03-09T08:47:55Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.52569/RUHF6645
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.accounting-for-transparency.de/de/blog/umfrage-administrative-belastung-und-steuererleichterungen-in-der-corona-krise/
oa: '1'
status: public
title: 'Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen
  und Investitionen in der Krise'
type: report
user_id: '68751'
year: '2020'
...
---
_id: '21416'
abstract:
- lang: eng
  text: This article comprehensively reviews Australia’s corporate income tax complexity
    as faced by multinational corporations (MNCs) and compares it to the average of
    the remaining OECD countries. Building on unique survey data, I find that the
    Australian tax code is considerably more complex than the OECD average, which
    is mainly due to overly complex anti-avoidance legislation, such as regulations
    on transfer pricing, general anti-avoidance or controlled foreign corporations
    (CFC). In contrast, Australia’s tax framework, which covers processes and features
    such as tax law enactment or tax audits, is close to the OECD average. A more
    granular analysis yields further interesting insights. For example, excessive
    details in the tax code and the time between the announcement of a tax law change
    and its enactment turn out to be serious issues in Australia relative to the remaining
    OECD countries.
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  last_name: Hoppe
citation:
  ama: Hoppe T. <i>Tax Complexity in Australia - A Survey-Based Comparison to the
    OECD Average</i>. Vol No. 14.; 2020.
  apa: Hoppe, T. (2020). <i>Tax Complexity in Australia - A Survey-Based Comparison
    to the OECD Average</i> (Vol. No. 14).
  bibtex: '@book{Hoppe_2020, series={TRR 266 Accounting for Transparency Working Paper
    Series}, title={Tax Complexity in Australia - A Survey-Based Comparison to the
    OECD Average}, volume={No. 14}, author={Hoppe, Thomas}, year={2020}, collection={TRR
    266 Accounting for Transparency Working Paper Series} }'
  chicago: Hoppe, Thomas. <i>Tax Complexity in Australia - A Survey-Based Comparison
    to the OECD Average</i>. Vol. No. 14. TRR 266 Accounting for Transparency Working
    Paper Series, 2020.
  ieee: T. Hoppe, <i>Tax Complexity in Australia - A Survey-Based Comparison to the
    OECD Average</i>, vol. No. 14. 2020.
  mla: Hoppe, Thomas. <i>Tax Complexity in Australia - A Survey-Based Comparison to
    the OECD Average</i>. Vol. No. 14, 2020.
  short: T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the
    OECD Average, 2020.
date_created: 2021-03-09T08:51:55Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526193
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average
type: working_paper
user_id: '68607'
volume: No. 14
year: '2020'
...
---
_id: '21417'
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  id: '22671'
  last_name: Hoppe
- first_name: Deborah
  full_name: Schanz, Deborah
  last_name: Schanz
- first_name: Adrian
  full_name: Schipp, Adrian
  id: '44288'
  last_name: Schipp
- first_name: Felix
  full_name: Siegel, Felix
  last_name: Siegel
- first_name: Susann
  full_name: Sturm, Susann
  last_name: Sturm
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Hoppe T, Schanz D, Schipp A, Siegel F, Sturm S, Sureth-Sloane C. <i>2018 Global
    MNC Tax Complexity Survey</i>.; 2020. doi:<a href="https://doi.org/10.52569/RPVO1003">10.52569/RPVO1003</a>
  apa: Hoppe, T., Schanz, D., Schipp, A., Siegel, F., Sturm, S., &#38; Sureth-Sloane,
    C. (2020). <i>2018 Global MNC Tax Complexity Survey</i>. <a href="https://doi.org/10.52569/RPVO1003">https://doi.org/10.52569/RPVO1003</a>
  bibtex: '@book{Hoppe_Schanz_Schipp_Siegel_Sturm_Sureth-Sloane_2020, title={2018
    Global MNC Tax Complexity Survey}, DOI={<a href="https://doi.org/10.52569/RPVO1003">10.52569/RPVO1003</a>},
    author={Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix
    and Sturm, Susann and Sureth-Sloane, Caren}, year={2020} }'
  chicago: Hoppe, Thomas, Deborah Schanz, Adrian Schipp, Felix Siegel, Susann Sturm,
    and Caren Sureth-Sloane. <i>2018 Global MNC Tax Complexity Survey</i>, 2020. <a
    href="https://doi.org/10.52569/RPVO1003">https://doi.org/10.52569/RPVO1003</a>.
  ieee: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, and C. Sureth-Sloane,
    <i>2018 Global MNC Tax Complexity Survey</i>. 2020.
  mla: Hoppe, Thomas, et al. <i>2018 Global MNC Tax Complexity Survey</i>. 2020, doi:<a
    href="https://doi.org/10.52569/RPVO1003">10.52569/RPVO1003</a>.
  short: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018
    Global MNC Tax Complexity Survey, 2020.
date_created: 2021-03-09T08:56:59Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.52569/RPVO1003
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.taxcomplexity.org/download/2018%20Global%20MNC%20Tax%20Complexity%20Survey%20-%20Executive%20Summary.pdf
oa: '1'
status: public
title: 2018 Global MNC Tax Complexity Survey
type: report
user_id: '68751'
year: '2020'
...
---
_id: '21418'
abstract:
- lang: eng
  text: This paper introduces an index that comprehensively measures the complexity
    of countries’ corporate income tax systems faced by multinational corporations.
    It builds on surveys of highly experienced tax consultants of the largest international
    tax services networks. The index, called the Tax Complexity Index (TCI), is composed
    of a tax code subindex covering tax regulations and a tax framework subindex covering
    tax processes and features. For a sample of 100 countries, we find that tax complexity
    varies considerably across countries, and tax code and framework complexity also
    vary within countries. Among others, tax complexity is strongly driven by the
    complexity of transfer pricing regulations in the tax code and tax audits in the
    tax framework. When analyzing the associations with other country characteristics,
    we identify different patterns. For example, with regard to GDP, we find a positive
    association with tax code complexity and a negative association with tax framework
    complexity, suggesting that highly economically developed countries tend to have
    more complex tax codes and less complex frameworks. Overall, our tax complexity
    measures can serve as valuable proxies in future research and supportive tools
    for a variety of firm decisions and national and international tax policy discussions.
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  last_name: Hoppe
- first_name: Deborah
  full_name: Schanz, Deborah
  last_name: Schanz
- first_name: Susann
  full_name: Sturm, Susann
  last_name: Sturm
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: 'Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. <i>Measuring Tax Complexity Across
    Countries: A Survey Study on MNCs</i>. Vol No. 5.; 2020.'
  apa: 'Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2020). <i>Measuring
    Tax Complexity Across Countries: A Survey Study on MNCs</i> (Vol. No. 5).'
  bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2020, series={TRR 266 Accounting
    for Transparency Working Paper Series}, title={Measuring Tax Complexity Across
    Countries: A Survey Study on MNCs}, volume={No. 5}, author={Hoppe, Thomas and
    Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2020}, collection={TRR
    266 Accounting for Transparency Working Paper Series} }'
  chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane.
    <i>Measuring Tax Complexity Across Countries: A Survey Study on MNCs</i>. Vol.
    No. 5. TRR 266 Accounting for Transparency Working Paper Series, 2020.'
  ieee: 'T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, <i>Measuring Tax Complexity
    Across Countries: A Survey Study on MNCs</i>, vol. No. 5. 2020.'
  mla: 'Hoppe, Thomas, et al. <i>Measuring Tax Complexity Across Countries: A Survey
    Study on MNCs</i>. Vol. No. 5, 2020.'
  short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity
    Across Countries: A Survey Study on MNCs, 2020.'
date_created: 2021-03-09T08:59:47Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3469663
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: 'Measuring Tax Complexity Across Countries: A Survey Study on MNCs'
type: working_paper
user_id: '68607'
volume: No. 5
year: '2020'
...
---
_id: '21419'
abstract:
- lang: eng
  text: This paper analyzes the association between tax complexity and foreign direct
    investments (FDI) based on the newly developed Tax Complexity Index (TCI) and
    its components. For a sample of 15,607 new foreign subsidiaries, we find no association
    between total tax complexity, as proxied by the TCI, and the location probability.
    When we decompose the TCI into tax code complexity and tax framework complexity,
    we find opposing associations. Tax code complexity is positively related to the
    location probability, while tax framework complexity is negatively related to
    it. These associations are, for example, driven by the complexity of transfer
    pricing and loss offset regulations in the tax code and the dimensions guidance,
    audits, as well as filing and payments, in the tax framework. In additional analyses,
    we find that the associations are sensitive to certain characteristics, such as
    country-specific and firm-specific characteristics. For example, the positive
    tax code association diminishes when tax rates are high. Overall, we are the first
    to provide empirical evidence on potential cost-benefit tradeoffs of tax complexity
    for FDI and thereby enhance prior literature, which has primarily focused on the
    costs of tax complexity.
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  last_name: Hoppe
- first_name: Deborah
  full_name: Schanz, Deborah
  last_name: Schanz
- first_name: Susann
  full_name: Sturm, Susann
  last_name: Sturm
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
- first_name: Johannes
  full_name: Voget, Johannes
  last_name: Voget
citation:
  ama: 'Hoppe T, Schanz D, Sturm S, Sureth-Sloane C, Voget J. <i>The Relation between
    Tax Complexity and Foreign Direct Investments: Evidence Across Countries</i>.
    Vol No. 13.; 2020.'
  apa: 'Hoppe, T., Schanz, D., Sturm, S., Sureth-Sloane, C., &#38; Voget, J. (2020).
    <i>The Relation between Tax Complexity and Foreign Direct Investments: Evidence
    Across Countries</i> (Vol. No. 13).'
  bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_Voget_2020, series={TRR 266 Accounting
    for Transparency Working Paper Series}, title={The Relation between Tax Complexity
    and Foreign Direct Investments: Evidence Across Countries}, volume={No. 13}, author={Hoppe,
    Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget,
    Johannes}, year={2020}, collection={TRR 266 Accounting for Transparency Working
    Paper Series} }'
  chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, Caren Sureth-Sloane, and
    Johannes Voget. <i>The Relation between Tax Complexity and Foreign Direct Investments:
    Evidence Across Countries</i>. Vol. No. 13. TRR 266 Accounting for Transparency
    Working Paper Series, 2020.'
  ieee: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, and J. Voget, <i>The Relation
    between Tax Complexity and Foreign Direct Investments: Evidence Across Countries</i>,
    vol. No. 13. 2020.'
  mla: 'Hoppe, Thomas, et al. <i>The Relation between Tax Complexity and Foreign Direct
    Investments: Evidence Across Countries</i>. Vol. No. 13, 2020.'
  short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, J. Voget, The Relation
    between Tax Complexity and Foreign Direct Investments: Evidence Across Countries,
    2020.'
date_created: 2021-03-09T09:01:35Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526177
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: 'The Relation between Tax Complexity and Foreign Direct Investments: Evidence
  Across Countries'
type: working_paper
user_id: '68607'
volume: No. 13
year: '2020'
...
---
_id: '21422'
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Sureth-Sloane C. Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem
    in Deutschland. <i>AWV-Informationen</i>. 2020;(5):16-19.
  apa: Sureth-Sloane, C. (2020). Steuerkomplexität als Standortfaktor. So komplex
    ist das Steuersystem in Deutschland. <i>AWV-Informationen</i>, (5), 16–19.
  bibtex: '@article{Sureth-Sloane_2020, title={Steuerkomplexität als Standortfaktor.
    So komplex ist das Steuersystem in Deutschland}, number={5}, journal={AWV-Informationen},
    author={Sureth-Sloane, Caren}, year={2020}, pages={16–19} }'
  chicago: 'Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex
    ist das Steuersystem in Deutschland.” <i>AWV-Informationen</i>, no. 5 (2020):
    16–19.'
  ieee: C. Sureth-Sloane, “Steuerkomplexität als Standortfaktor. So komplex ist das
    Steuersystem in Deutschland,” <i>AWV-Informationen</i>, no. 5, pp. 16–19, 2020.
  mla: Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist
    das Steuersystem in Deutschland.” <i>AWV-Informationen</i>, no. 5, 2020, pp. 16–19.
  short: C. Sureth-Sloane, AWV-Informationen (2020) 16–19.
date_created: 2021-03-09T09:16:05Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
issue: '5'
language:
- iso: ger
main_file_link:
- open_access: '1'
  url: https://www.awv-net.de/aktuelles/meldungen/steuerkomplexitaet-als-standortfaktor-so-komplex-ist-das-steuersystem-in-deutschland.html
oa: '1'
page: 16-19
publication: AWV-Informationen
status: public
title: Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland
type: journal_article
user_id: '68607'
year: '2020'
...
---
_id: '21539'
article_number: '101717'
author:
- first_name: Regina
  full_name: Ortmann, Regina
  last_name: Ortmann
- first_name: Matthias
  full_name: Pelster, Matthias
  last_name: Pelster
- first_name: Sascha Tobias
  full_name: Wengerek, Sascha Tobias
  last_name: Wengerek
citation:
  ama: Ortmann R, Pelster M, Wengerek ST. COVID-19 and investor behavior. <i>Finance
    Research Letters</i>. 2020. doi:<a href="https://doi.org/10.1016/j.frl.2020.101717">10.1016/j.frl.2020.101717</a>
  apa: Ortmann, R., Pelster, M., &#38; Wengerek, S. T. (2020). COVID-19 and investor
    behavior. <i>Finance Research Letters</i>. <a href="https://doi.org/10.1016/j.frl.2020.101717">https://doi.org/10.1016/j.frl.2020.101717</a>
  bibtex: '@article{Ortmann_Pelster_Wengerek_2020, title={COVID-19 and investor behavior},
    DOI={<a href="https://doi.org/10.1016/j.frl.2020.101717">10.1016/j.frl.2020.101717</a>},
    number={101717}, journal={Finance Research Letters}, author={Ortmann, Regina and
    Pelster, Matthias and Wengerek, Sascha Tobias}, year={2020} }'
  chicago: Ortmann, Regina, Matthias Pelster, and Sascha Tobias Wengerek. “COVID-19
    and Investor Behavior.” <i>Finance Research Letters</i>, 2020. <a href="https://doi.org/10.1016/j.frl.2020.101717">https://doi.org/10.1016/j.frl.2020.101717</a>.
  ieee: R. Ortmann, M. Pelster, and S. T. Wengerek, “COVID-19 and investor behavior,”
    <i>Finance Research Letters</i>, 2020.
  mla: Ortmann, Regina, et al. “COVID-19 and Investor Behavior.” <i>Finance Research
    Letters</i>, 101717, 2020, doi:<a href="https://doi.org/10.1016/j.frl.2020.101717">10.1016/j.frl.2020.101717</a>.
  short: R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters (2020).
date_created: 2021-03-18T12:02:09Z
date_updated: 2022-01-06T06:55:03Z
department:
- _id: '187'
doi: 10.1016/j.frl.2020.101717
language:
- iso: eng
publication: Finance Research Letters
publication_identifier:
  issn:
  - 1544-6123
publication_status: published
status: public
title: COVID-19 and investor behavior
type: journal_article
user_id: '21222'
year: '2020'
...
---
_id: '49266'
author:
- first_name: Vanessa
  full_name: Heile, Vanessa
  id: '83380'
  last_name: Heile
- first_name: Hans-Peter
  full_name: Huber, Hans-Peter
  last_name: Huber
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Tax Administrative Burden,
    Tax Relief and Investment during the Corona Crisis</i>. TRR 266 Accounting for
    Transparency; 2020. doi:<a href="https://doi.org/10.52569/DQPH9785">10.52569/DQPH9785</a>
  apa: Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). <i>Tax
    Administrative Burden, Tax Relief and Investment during the Corona Crisis</i>.
    TRR 266 Accounting for Transparency. <a href="https://doi.org/10.52569/DQPH9785">https://doi.org/10.52569/DQPH9785</a>
  bibtex: '@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, series={Executive Summary},
    title={Tax Administrative Burden, Tax Relief and Investment during the Corona
    Crisis}, DOI={<a href="https://doi.org/10.52569/DQPH9785">10.52569/DQPH9785</a>},
    publisher={TRR 266 Accounting for Transparency}, author={Heile, Vanessa and Huber,
    Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020}, collection={Executive
    Summary} }'
  chicago: Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane.
    <i>Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis</i>.
    Executive Summary. TRR 266 Accounting for Transparency, 2020. <a href="https://doi.org/10.52569/DQPH9785">https://doi.org/10.52569/DQPH9785</a>.
  ieee: V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Tax Administrative
    Burden, Tax Relief and Investment during the Corona Crisis</i>. TRR 266 Accounting
    for Transparency, 2020.
  mla: Heile, Vanessa, et al. <i>Tax Administrative Burden, Tax Relief and Investment
    during the Corona Crisis</i>. TRR 266 Accounting for Transparency, 2020, doi:<a
    href="https://doi.org/10.52569/DQPH9785">10.52569/DQPH9785</a>.
  short: V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Administrative
    Burden, Tax Relief and Investment during the Corona Crisis, TRR 266 Accounting
    for Transparency, 2020.
date_created: 2023-11-28T10:57:52Z
date_updated: 2024-04-22T08:53:16Z
department:
- _id: '187'
doi: 10.52569/DQPH9785
language:
- iso: eng
publisher: TRR 266 Accounting for Transparency
series_title: Executive Summary
status: public
title: Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis
type: report
user_id: '74000'
year: '2020'
...
---
_id: '14901'
abstract:
- lang: eng
  text: 'This study investigates whether country risk factors, including political
    and fiscal budget risk, attenuate the effectiveness of tax policy tools that aim
    to encourage corporate risk-taking. Exploiting a cross-country panel, we predict
    and find that the effectiveness of loss offset rules and tax rate changes is fully
    attenuated for firms located in high-risk countries. We document the attenuating
    effect of country risk is more pronounced in high-tax countries or when countries
    increase their corporate tax rate. Additional tests around the U.S. federal budget
    crises from 2011 to 2013 indicate that temporarily heightened fiscal budget risk
    attenuates the effectiveness of loss offset rules even in countries with low political
    risk. We identify conditions (low political and low fiscal budget risk) under
    which targeted tax policy tools effectively stimulate risk-taking. This suggests
    that ensuring taxpayers receive tax refunds is important in times of economic
    crises with budgetary or political challenges. '
author:
- first_name: Benjamin
  full_name: Osswald, Benjamin
  last_name: Osswald
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Osswald B, Sureth-Sloane C. <i>Do Country Risk Factors Attenuate the Effect
    of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting for Transparency
    Working Paper Series No. 28; 2020. doi:<a href="https://doi.org/10.2139/ssrn.3297418">10.2139/ssrn.3297418</a>
  apa: Osswald, B., &#38; Sureth-Sloane, C. (2020). <i>Do Country Risk Factors Attenuate
    the Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting
    for Transparency Working Paper Series No. 28. <a href="https://doi.org/10.2139/ssrn.3297418">https://doi.org/10.2139/ssrn.3297418</a>
  bibtex: '@book{Osswald_Sureth-Sloane_2020, title={Do Country Risk Factors Attenuate
    the Effect of Tax Loss Incentives on Corporate Risk-Taking?}, DOI={<a href="https://doi.org/10.2139/ssrn.3297418">10.2139/ssrn.3297418</a>},
    publisher={TRR 266 Accounting for Transparency Working Paper Series No. 28}, author={Osswald,
    Benjamin and Sureth-Sloane, Caren}, year={2020} }'
  chicago: Osswald, Benjamin, and Caren Sureth-Sloane. <i>Do Country Risk Factors
    Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR
    266 Accounting for Transparency Working Paper Series No. 28, 2020. <a href="https://doi.org/10.2139/ssrn.3297418">https://doi.org/10.2139/ssrn.3297418</a>.
  ieee: B. Osswald and C. Sureth-Sloane, <i>Do Country Risk Factors Attenuate the
    Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting
    for Transparency Working Paper Series No. 28, 2020.
  mla: Osswald, Benjamin, and Caren Sureth-Sloane. <i>Do Country Risk Factors Attenuate
    the Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting
    for Transparency Working Paper Series No. 28, 2020, doi:<a href="https://doi.org/10.2139/ssrn.3297418">10.2139/ssrn.3297418</a>.
  short: B. Osswald, C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect
    of Tax Loss Incentives on Corporate Risk-Taking?, TRR 266 Accounting for Transparency
    Working Paper Series No. 28, 2020.
date_created: 2019-11-13T08:11:55Z
date_updated: 2024-06-18T09:32:32Z
department:
- _id: '187'
- _id: '635'
doi: 10.2139/ssrn.3297418
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3628503_code1908122.pdf?abstractid=3297418&mirid=1&type=2
oa: '1'
publication_status: published
publisher: TRR 266 Accounting for Transparency Working Paper Series No. 28
status: public
title: Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate
  Risk-Taking?
type: working_paper
user_id: '74000'
year: '2020'
...
---
_id: '21407'
author:
- first_name: Tobias
  full_name: Bornemann, Tobias
  id: '88419'
  last_name: Bornemann
  orcid: 0000-0003-4299-0551
- first_name: Adrian
  full_name: Schipp, Adrian
  id: '44288'
  last_name: Schipp
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Bornemann T, Schipp A, Sureth-Sloane C. <i> 2018/2019 Umfrage Zur Steuerkomplexität
    in Deutschen Finanzverwaltungen</i>.; 2020. doi:<a href="https://doi.org/10.52569/ILCP9945">10.52569/ILCP9945</a>
  apa: Bornemann, T., Schipp, A., &#38; Sureth-Sloane, C. (2020). <i> 2018/2019 Umfrage
    zur Steuerkomplexität in deutschen Finanzverwaltungen</i>. <a href="https://doi.org/10.52569/ILCP9945">https://doi.org/10.52569/ILCP9945</a>
  bibtex: '@book{Bornemann_Schipp_Sureth-Sloane_2020, title={ 2018/2019 Umfrage zur
    Steuerkomplexität in deutschen Finanzverwaltungen}, DOI={<a href="https://doi.org/10.52569/ILCP9945">10.52569/ILCP9945</a>},
    author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2020}
    }'
  chicago: Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. <i> 2018/2019
    Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen</i>, 2020. <a href="https://doi.org/10.52569/ILCP9945">https://doi.org/10.52569/ILCP9945</a>.
  ieee: T. Bornemann, A. Schipp, and C. Sureth-Sloane, <i> 2018/2019 Umfrage zur Steuerkomplexität
    in deutschen Finanzverwaltungen</i>. 2020.
  mla: Bornemann, Tobias, et al. <i> 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen
    Finanzverwaltungen</i>. 2020, doi:<a href="https://doi.org/10.52569/ILCP9945">10.52569/ILCP9945</a>.
  short: T. Bornemann, A. Schipp, C. Sureth-Sloane,  2018/2019 Umfrage Zur Steuerkomplexität
    in Deutschen Finanzverwaltungen, 2020.
date_created: 2021-03-09T08:17:04Z
date_updated: 2025-12-02T08:42:39Z
department:
- _id: '187'
doi: 10.52569/ILCP9945
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.accounting-for-transparency.de/wp-content/uploads/2020/04/Umfrage-zur-Steuerkomplexita%CC%88t-in-deutschen-Finanzverwaltungen-Executive-Summary.pdf
oa: '1'
status: public
title: ' 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen'
type: report
user_id: '96670'
year: '2020'
...
---
_id: '16486'
abstract:
- lang: eng
  text: After the introduction of CbCR – pursuant to the BEPS Project (Action 13)
    in 2015 –, which was established to reduce the information asymmetry between MNEs
    and tax authorities of the countries they operate in, now public CbCR – as suggested
    by the EU Commission in 2016 – is discussed as a next step. Here, the objective
    is to overcome information asymmetries between MNEs and the general public of
    the countries they operate in. Starting from the assumption that regulators care
    about the legitimacy of tax laws, this article evaluates pros and cons of public
    CbCR. The authors find that from the perspective of information asymmetries, public
    CbCR increases tax transparency only marginally at best. Accordingly, it is concluded
    that democracies that are based on the rule of law seem to rely on pillories in
    terms of public CbCR to enforce fair tax payments.
article_type: original
author:
- first_name: Martin
  full_name: Lagarden, Martin
  last_name: Lagarden
- first_name: Ulrich
  full_name: Schreiber, Ulrich
  last_name: Schreiber
- first_name: Dirk
  full_name: Simons, Dirk
  last_name: Simons
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Lagarden M, Schreiber U, Simons D, Sureth-Sloane C. Country-by-Country Reporting
    Goes Public - Cui Bono? <i>International Transfer Pricing Journal</i>. 2020;27(2).
  apa: Lagarden, M., Schreiber, U., Simons, D., &#38; Sureth-Sloane, C. (2020). Country-by-Country
    Reporting Goes Public - Cui Bono? <i>International Transfer Pricing Journal</i>,
    <i>27</i>(2).
  bibtex: '@article{Lagarden_Schreiber_Simons_Sureth-Sloane_2020, title={Country-by-Country
    Reporting Goes Public - Cui Bono?}, volume={27}, number={2}, journal={International
    Transfer Pricing Journal}, author={Lagarden, Martin and Schreiber, Ulrich and
    Simons, Dirk and Sureth-Sloane, Caren}, year={2020} }'
  chicago: Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane.
    “Country-by-Country Reporting Goes Public - Cui Bono?” <i>International Transfer
    Pricing Journal</i> 27, no. 2 (2020).
  ieee: M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, “Country-by-Country
    Reporting Goes Public - Cui Bono?,” <i>International Transfer Pricing Journal</i>,
    vol. 27, no. 2, 2020.
  mla: Lagarden, Martin, et al. “Country-by-Country Reporting Goes Public - Cui Bono?”
    <i>International Transfer Pricing Journal</i>, vol. 27, no. 2, 2020.
  short: M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, International Transfer
    Pricing Journal 27 (2020).
date_created: 2020-04-09T08:11:43Z
date_updated: 2026-04-09T07:23:15Z
department:
- _id: '187'
- _id: '635'
intvolume: '        27'
issue: '2'
language:
- iso: eng
publication: International Transfer Pricing Journal
publication_status: published
quality_controlled: '1'
status: public
title: Country-by-Country Reporting Goes Public - Cui Bono?
type: journal_article
user_id: '96670'
volume: 27
year: '2020'
...