@article{57401,
  author       = {{Pfeifer, Christian and Janssen, Simon and Yang, Philip and Backes-Gellner, Uschi}},
  issn         = {{1877-6345}},
  journal      = {{Empirical Research in Vocational Education and Training}},
  number       = {{2}},
  pages        = {{131--147}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Training participation of a firm’s aging workforce}}},
  doi          = {{10.1007/bf03546513}},
  volume       = {{4}},
  year         = {{2020}},
}

@article{17073,
  author       = {{Gries, Thomas and Grundmann, Rainer}},
  issn         = {{1363-6669}},
  journal      = {{Review of Development Economics}},
  pages        = {{644--667}},
  title        = {{{Modern sector development: The role of exports and institutions in developing countries}}},
  doi          = {{10.1111/rode.12663}},
  year         = {{2020}},
}

@techreport{21407,
  author       = {{Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}},
  title        = {{{ 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen}}},
  doi          = {{10.52569/ILCP9945}},
  year         = {{2020}},
}

@article{16486,
  abstract     = {{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.}},
  author       = {{Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}},
  journal      = {{International Transfer Pricing Journal}},
  number       = {{2}},
  title        = {{{Country-by-Country Reporting Goes Public - Cui Bono?}}},
  volume       = {{27}},
  year         = {{2020}},
}

@article{21415,
  abstract     = {{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 detailed 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       = {{Hoppe, Thomas}},
  journal      = {{Australian Tax Forum}},
  number       = {{4}},
  pages        = {{451--475}},
  title        = {{{Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average}}},
  volume       = {{35}},
  year         = {{2020}},
}

@article{21420,
  author       = {{Mair, Christina and Scheffler, Wolfram and Senger, Isabell and Sureth-Sloane, Caren}},
  journal      = {{Steuer und Wirtschaft}},
  number       = {{4}},
  pages        = {{317--329}},
  title        = {{{Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren}}},
  volume       = {{97}},
  year         = {{2020}},
}

@article{49871,
  author       = {{Giese, Henning and Graßl, Benjamin and Holtmann, Svea and Krug, Philipp}},
  journal      = {{Deutsches Steuerrecht}},
  number       = {{16-16}},
  pages        = {{752--760}},
  title        = {{{Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie}}},
  volume       = {{59}},
  year         = {{2020}},
}

@article{61853,
  author       = {{Bartlitz, David}},
  journal      = {{Neue Zeitschrift für Gesellschaftsrecht (NZG) }},
  number       = {{3}},
  pages        = {{105}},
  title        = {{{Review of Lutter, Marcus (founder): Umwandlungsgesetz, 6. Aufl. 2019, Otto Schmidt, Köln}}},
  year         = {{2020}},
}

@article{2808,
  author       = {{Gries, Thomas and Jungblut, Stefan and Krieger, Tim and Meyer, Henning}},
  journal      = {{German Economic Review}},
  number       = {{2}},
  pages        = {{129--170}},
  title        = {{{Economic Retirement Age and Lifelong Learning - a theoretical model with heterogeneous labor and biased technical change}}},
  doi          = {{10.1111/geer.12140}},
  volume       = {{20}},
  year         = {{2019}},
}

@article{1139,
  abstract     = {{We investigate the degree of price competition among telecommunication firms. Underlying a Bertrand model of price competition, we empirically model pricing behaviour in an oligopoly. We analyse panel data of individual pricing information of mobile phone contracts offered between 2011 and 2017. We provide empirical evidence that price differences as well as reputational effects serve as a signal to buyers and significantly affect market demand. Additionally, we find that brands lead to an increase in demand and thus are able to generate spillover effects even after price increase.}},
  author       = {{Kaimann, Daniel and Hoyer, Britta}},
  journal      = {{Applied Economics Letters}},
  number       = {{1}},
  pages        = {{54--57}},
  publisher    = {{Taylor and Francis Online}},
  title        = {{{Price competition and the Bertrand model: The paradox of the German mobile discount market}}},
  doi          = {{10.1080/13504851.2018.1436141}},
  volume       = {{26}},
  year         = {{2019}},
}

@article{21302,
  author       = {{Mirbabaie, Milad and Bunker, D. and Stieglitz, S.}},
  journal      = {{Information Systems Frontiers}},
  title        = {{{Who Sets the Tone? Determining the Impact of Convergence Behaviour Archetypes in Social Media Crisis Communication}}},
  year         = {{2019}},
}

@article{21303,
  author       = {{Stieglitz, S. and Mirbabaie, Milad and Kroll, T. and Marx, J.}},
  journal      = {{Internet Research}},
  title        = {{{‘Silence’ as a Strategy during a Corporate Crisis - The Case of Volkswagen’s ‘Dieselgate’}}},
  year         = {{2019}},
}

@article{21304,
  author       = {{Mirbabaie, Milad and Marx, J.}},
  journal      = {{Behaviour & Information Technology}},
  title        = {{{‘Breaking’ News: Uncovering Sense-Breaking Patterns in Social Media Crisis Communication during the 2017 Manchester Bombing}}},
  year         = {{2019}},
}

@inproceedings{21323,
  author       = {{Mirbabaie, Milad and Hellmann, M.}},
  booktitle    = {{Proceedings of the IFIP 8.2 OASIS Workshop on Post-Digitalization 2019}},
  title        = {{{Challenges and Opportunities of Artificial Intelligence for Incident Management}}},
  year         = {{2019}},
}

@inproceedings{21325,
  author       = {{Brünker, F. and Deitelhoff, F. and Mirbabaie, Milad}},
  booktitle    = {{Proceedings of the 30th Australasian Conference on Information Systems}},
  title        = {{{Collective Identity Formation on Instagram – Investigating the Social Movement Fridays for Future}}},
  year         = {{2019}},
}

@inproceedings{21327,
  author       = {{Mirbabaie, Milad and Fromm, J.}},
  booktitle    = {{Proceedings of the Twenty-Seventh European Conference on Information Systems}},
  title        = {{{Reducing the Cognitive Load of Decision-Makers in Emergency Management through Augmented Reality}}},
  year         = {{2019}},
}

@inproceedings{21328,
  author       = {{Kroll, T. and Paukstadt, U. and Kreidermann, K. and Mirbabaie, Milad}},
  booktitle    = {{Proceedings of the Twenty-Seventh European Conference on Information Systems}},
  title        = {{{Nudging People to save Energy in Smart Homes with Social Norms and Self-Commitment}}},
  year         = {{2019}},
}

@inproceedings{21330,
  author       = {{Mirbabaie, Milad and Marx, J. and Stieglitz, S.}},
  booktitle    = {{Proceedings of the 14th International Conference on Wirtschaftsinformatik}},
  title        = {{{'Show Me Your People Skills' - Employing CEO Branding for Corporate Reputation Management in Social Media}}},
  year         = {{2019}},
}

@inproceedings{21331,
  author       = {{Fromm, J. and Mirbabaie, Milad and Stieglitz, S.}},
  booktitle    = {{Proceedings of the 14th International Conference on Wirtschaftsinformatik}},
  title        = {{{The Potential of Augmented Reality for Improving Occupational First Aid}}},
  year         = {{2019}},
}

@article{21425,
  author       = {{Kittl, Maximilian and Lorenz, Johannes}},
  journal      = {{Deutsches Steuerrecht}},
  number       = {{18}},
  pages        = {{897--903}},
  title        = {{{Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel}}},
  volume       = {{57}},
  year         = {{2019}},
}