@article{21424, abstract = {{There are two ways for taxpayers to avoid paying taxes: legal tax optimization and illegal tax evasion. The government reacts by altering the law, and by conducting audits, respectively. These phenomena are modeled as a strategic interaction between all taxpayers: the more taxpayers optimize, the lower the optimization result as a consequence of the government tightening the tax law. The more taxpayers evade, the higher the risk of detection because of the tax agencies increasing the audit probability. It emerges that, in equilibrium, the population shares of optimizers and evaders are not interdependent; rather, they both increase to the detriment of the share of non-optimizing taxpayers. If the government reacts to changed optimization behavior with too large a delay, an equilibrium tax law cannot be reached. Tax codes should be updated rapidly in order to avoid a permanent change of the tax law, which is costly both for the legislator and the taxpayers facing legal uncertainty.}}, author = {{Lorenz, Johannes}}, journal = {{Journal of Evolutionary Economics}}, pages = {{581--609}}, title = {{{Population Dynamics of Tax Avoidance with Crowding Effects}}}, doi = {{10.1007/s00191-018-0572-6}}, volume = {{29}}, year = {{2019}}, } @article{14905, abstract = {{A key premise underlying most of the economic literature is that rational decision-makers will choose dominant strategies over dominated alternatives. However, prior literature in various disciplines including business, psychology, and economics document a series of phenomena associated with violations of the dominance principle in decision-making. In this comprehensive review, we discuss conditions under which people violate the dominance principle in decision-making. When presenting violations of dominance in empirical and experimental studies, we differentiate between absolute, statewise, and stochastic (first- and second-order) violations of dominance. Furthermore, we categorize the literature by the leading causes for dominance violations: framing, reference points, certainty effects, bounded rationality, and emotional responses.}}, author = {{Kourouxous, Thomas and Bauer, Thomas}}, issn = {{2198-3402}}, journal = {{Business Research}}, number = {{1}}, pages = {{209--239}}, title = {{{Violations of Dominance in Decision-Making}}}, doi = {{10.1007/s40685-019-0093-7}}, volume = {{12}}, year = {{2019}}, } @article{14910, author = {{Majdanska, Alicja and Wu, Yuchen}}, journal = {{Tax Notes International}}, number = {{10}}, pages = {{1045--1065}}, title = {{{Using Impact Evaluation to Examine Domestic and International Cooperative Compliance Programs}}}, volume = {{93}}, year = {{2019}}, } @inproceedings{2490, author = {{Szopinski, Daniel and Kundisch, Dennis}}, booktitle = {{2nd Business Model Conference}}, location = {{Florence, Italy}}, title = {{{Business model idea generation: An exploratory study on changing perspectives}}}, year = {{2018}}, } @inproceedings{2491, author = {{Szopinski, Daniel}}, booktitle = {{2nd Business Model Conference}}, location = {{Florence, Italy}}, title = {{{How to teach business model innovation to 300+ students: An experience report}}}, year = {{2018}}, } @inproceedings{2558, author = {{Bohn, Nicolai and Kundisch, Dennis}}, booktitle = {{Proceedings of the 25th European Conference on Information Systems (ECIS)}}, location = {{Portsmouth, UK}}, title = {{{The Role of Technology Pivots in Software Startups: Antecedents and Consequences}}}, year = {{2018}}, } @article{2814, author = {{Gries, Thomas and Grundmann, Rainer}}, journal = {{Journal of International Development}}, number = {{3}}, pages = {{493--506}}, title = {{{Fertility and Modernization: The Role of Urbanization in Developing Countries}}}, doi = {{10.1002/jid.3104}}, volume = {{30}}, year = {{2018}}, } @techreport{2821, author = {{Kundisch, Dennis and Beverungen, Daniel}}, pages = {{22--27}}, title = {{{Als Wirtschaftsinformatiker die digitale Transformation in Organisationen gestalten}}}, year = {{2018}}, } @inproceedings{2831, abstract = {{We consider a market where final products or services are compositions of a number of basic services. Users are asked to evaluate the quality of the composed product after purchase. The quality of the basic service influences the performance of the composed services but cannot be observed directly. The question we pose is whether it is possible to use user evaluations on composed services to assess the quality of basic services. We discuss how to combine aggregation of evaluations across users and disaggregation of information on composed services to derive valuations for the single components. As a solution we propose to use the (weighted) average as aggregation device in connection with the Shapley value as disaggregation method, since this combination fulfills natural requirements in our context. In addition, we address some occurring computational issues: We give an approximate solution concept using only a limited number of evaluations which guarantees nearly optimal results with reduced running time. Lastly, we show that a slightly modified Shapley value and the weighted average are still applicable if the evaluation profiles are incomplete.}}, author = {{Feldotto, Matthias and Haake, Claus-Jochen and Skopalik, Alexander and Stroh-Maraun, Nadja}}, booktitle = {{Proceedings of the 13th Workshop on Economics of Networks, Systems and Computation (NetEcon 2018)}}, isbn = {{978-1-4503-5916-0}}, location = {{Irvine, California, USA}}, pages = {{5:1--5:6}}, title = {{{Disaggregating User Evaluations Using the Shapley Value}}}, doi = {{10.1145/3230654.3230659}}, year = {{2018}}, } @inproceedings{2832, author = {{Schlangenotto, Darius and Kundisch, Dennis and Poniatowski, Martin}}, booktitle = {{Proceedings of the 24th Americas Conference on Information Systems (AMCIS)}}, location = {{New Orleans, USA}}, title = {{{What Drives Paid Search Success: A Systematic Literature Review}}}, year = {{2018}}, } @inproceedings{2861, abstract = {{The Digital Transformation alters business models in all fields of application, but not all industries transform at the same speed. While recent innovations in smart products, big data, and machine learn-ing have profoundly transformed business models in the high-tech sector, less digitalized industries—like agriculture—have only begun to capitalize on these technologies. Inspired by predictive mainte-nance strategies for industrial equipment, the purpose of this paper is to design, implement, and evaluate a predictive maintenance method for agricultural machines that predicts future defects of a machine’s components, based on a data-driven analysis of service records. An evaluation with 3,407 real-world service records proves that the method predicts damaged parts with a mean accuracy of 86.34%. The artifact is an exaptation of previous design knowledge from high-tech industries to agriculture—a sector in which machines move through rough territory and adverse weather conditions, are utilized exten-sively for short periods, and do not provide sensor data to service providers. Deployed on a platform, the prediction method enables co-creating a predictive maintenance service that helps farmers to avoid resources shortages during harvest seasons, while service providers can plan and conduct maintenance service preemptively and with increased efficiency. }}, author = {{Lüttenberg, Hedda and Bartelheimer, Christian and Beverungen, Daniel}}, location = {{Portsmouth, UK}}, title = {{{Designing Predictive Maintenance for Agricultural Machines}}}, year = {{2018}}, } @inproceedings{2564, author = {{Gutt, Dominik}}, booktitle = {{Proceedings of the 25th European Conference on Information Systems (ECIS)}}, location = {{Portsmouth, UK}}, title = {{{In the Eye of the Beholder? – Empirically Decomposing Different Economic Implications of the Online Rating Variance}}}, year = {{2018}}, } @techreport{2565, abstract = {{This note deals with agreeability in nontransferable utility (NTU) differential games. We introduce state feedback Pareto weights to enrich the set of efficient cooperative solutions. The framework is particularly useful if constant weights fail to support agreeability, but cooperation is desired nonetheless. The concept is applied to an adverting differential game.}}, author = {{Hoof, Simon}}, keywords = {{NTU differential games, variable Pareto weights, agreeability}}, publisher = {{CIE Working Paper Series, Paderborn University}}, title = {{{Feedback Pareto weights in cooperative NTU differential games}}}, volume = {{112}}, year = {{2018}}, } @article{2566, abstract = {{We show that the Boston school choice mechanism (BM), the student proposing deferred acceptance algorithm (DA) and the top trading cycles algorithm (TTC) generate the same outcome when the colleges’ priorities are modified according to students’ preferences in a “first preferences first” manner. This outcome coincides with the BM outcome under original priorities. As a result, the DA and TTC mechanism that are non-manipulable under original priorities become vulnerable to strategic behavior.}}, author = {{Haake, Claus-Jochen and Stroh-Maraun, Nadja}}, journal = {{Economics Letters}}, pages = {{39 -- 41}}, publisher = {{Elsevier}}, title = {{{Outcome Equivalence in School Choice with Reciprocal Preferences}}}, doi = {{10.1016/j.econlet.2018.05.033}}, volume = {{170}}, year = {{2018}}, } @article{26051, author = {{Kremer, H.-Hugo and Mauer, Eileen and Sloane, Hannah}}, journal = {{bwp@ Berufs- und Wirtschaftspädagogik}}, title = {{{Zweifel am Studium? - Beratungskonzepte in der Studieneingangsphase zur Unterstützung bei individuellen Problemlagen}}}, volume = {{34}}, year = {{2018}}, } @article{2652, author = {{Schlangenotto, Darius and Kundisch, Dennis and Wünderlich, Nancy}}, journal = {{Electronic Markets}}, number = {{4}}, pages = {{407--421}}, title = {{{Is Paid Search Overrated? When Bricks-and-Mortar-Only Retailers Should Not Use Paid Search}}}, volume = {{28}}, year = {{2018}}, } @inproceedings{2660, author = {{Neumann, Jürgen and Gutt, Dominik and Kundisch, Dennis}}, booktitle = {{Conference Abstracts of the Symposium on Statistical Challenges in Electronic Commerce Research (SCECR)}}, location = {{Rotterdam, Netherland}}, title = {{{The Traveling Reviewer Problem - Exploring the Relationship Between Offline Locations and Online Rating Behavior}}}, year = {{2018}}, } @inproceedings{2678, author = {{Piasecki, David and Schlangenotto, Darius}}, booktitle = {{Multikonferenz Wirtschaftsinformatik 2018 (MKWI)}}, location = {{Lüneburg}}, title = {{{Can Companies Freeride on Public Interest Events? The Effect of Peak Days on Paid Search Advertising during the UEFA Euro 2016}}}, year = {{2018}}, } @inproceedings{2679, author = {{Bohn, Nicolai and Kundisch, Dennis}}, booktitle = {{Tagungsband Multikonferenz Wirtschaftsinformatik 2018 (MKWI)}}, location = {{Lüneburg}}, title = {{{Much more than "same solution using a different technology"}}}, year = {{2018}}, } @inproceedings{2680, author = {{Görzen, Thomas}}, booktitle = {{Tagungsband Multikonferenz Wirtschaftsinformatik 2018 (MKWI)}}, location = {{Lüneburg}}, title = {{{Trust the Experienced? Investigating the Effect of Experience on Decision Making in the Crowd}}}, year = {{2018}}, }