[{"year":"2020","citation":{"short":"S. Binder, J. Lorenz, Der Konzern 18 (2020) 98–104.","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.","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} }","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.","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.","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."},"page":"98-104","intvolume":"        18","issue":"3","title":"Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung","main_file_link":[{"url":"https://research.owlit.de/document/f8b7cc3d-e39d-32e9-887f-0e79b55578cd"}],"date_updated":"2022-01-06T06:54:59Z","date_created":"2021-03-09T07:51:04Z","author":[{"full_name":"Binder, Sebastian","last_name":"Binder","first_name":"Sebastian"},{"first_name":"Johannes","last_name":"Lorenz","full_name":"Lorenz, Johannes"}],"volume":18,"abstract":[{"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.","lang":"ger"}],"status":"public","type":"journal_article","publication":"Der Konzern","language":[{"iso":"ger"}],"_id":"21403","user_id":"68607","department":[{"_id":"187"}]},{"year":"2020","citation":{"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.","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.","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).","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.","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} }"},"title":"Tax Misperception and Its Effects on Decision Making - a Literature Review","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3697982","open_access":"1"}],"oa":"1","date_updated":"2022-01-06T06:54:59Z","author":[{"first_name":"Kay","last_name":"Blaufus","full_name":"Blaufus, Kay"},{"first_name":"Malte","full_name":"Chirvi, Malte","last_name":"Chirvi"},{"first_name":"Hans-Peter","last_name":"Huber","full_name":"Huber, Hans-Peter"},{"last_name":"Maiterth","full_name":"Maiterth, Ralf","first_name":"Ralf"},{"first_name":"Caren","id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane"}],"date_created":"2021-03-09T08:12:49Z","volume":"No. 39","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."}],"status":"public","type":"working_paper","language":[{"iso":"eng"}],"_id":"21406","user_id":"21222","series_title":"TRR 266 Accounting for Transparency Working Paper Series","department":[{"_id":"187"}]},{"author":[{"first_name":"Markus","last_name":"Diller","full_name":"Diller, Markus"},{"first_name":"Johannes","full_name":"Lorenz, Johannes","last_name":"Lorenz"},{"first_name":"David","last_name":"Meier","full_name":"Meier, David"}],"date_created":"2021-03-09T08:26:38Z","date_updated":"2022-01-06T06:54:59Z","publisher":"Springer","doi":"10.1007/978-3-030-48439-2_77","title":"Tax Avoidance and Social Control","publication_identifier":{"isbn":["978-3-030-48439-2"]},"page":"633-639","citation":{"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>","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>.","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} }","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.","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>","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.","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>."},"year":"2020","department":[{"_id":"187"}],"user_id":"68607","_id":"21408","language":[{"iso":"eng"}],"publication":" Operations Research Proceedings 2019","type":"book_chapter","status":"public","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."}],"editor":[{"full_name":"Neufeld, Janis S.","last_name":"Neufeld","first_name":"Janis S."},{"last_name":"Buscher","full_name":"Buscher, Udo","first_name":"Udo"},{"first_name":"Rainer","full_name":"Lasch, Rainer","last_name":"Lasch"},{"first_name":"Dominik","last_name":"Möst","full_name":"Möst, Dominik"},{"first_name":"Jörn","last_name":"Schönberger","full_name":"Schönberger, Jörn"}]},{"_id":"21410","department":[{"_id":"187"}],"user_id":"68607","series_title":"TRR 266 Accounting for Transparency Working Paper Series","language":[{"iso":"eng"}],"type":"working_paper","abstract":[{"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.","lang":"eng"}],"status":"public","oa":"1","date_updated":"2022-01-06T06:54:59Z","volume":"No. 41","date_created":"2021-03-09T08:36:17Z","author":[{"first_name":"Eva","last_name":"Eberhartinger","full_name":"Eberhartinger, Eva"},{"last_name":"Speitmann","full_name":"Speitmann, Raffael","first_name":"Raffael"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane"}],"title":"How Does Trust Affect Concessionary Behavior in Tax Bargaining?","main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3723499"}],"year":"2020","citation":{"apa":"Eberhartinger, E., Speitmann, R., &#38; Sureth-Sloane, C. (2020). <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> (Vol. No. 41).","short":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, 2020.","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} }","mla":"Eberhartinger, Eva, et al. <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol. No. 41, 2020.","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.","ama":"Eberhartinger E, Speitmann R, Sureth-Sloane C. <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol No. 41.; 2020."}},{"year":"2020","citation":{"apa":"Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2020). <i>When Do Firms Highlight Their Effective Tax Rate?</i> (Vol. No. 37).","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.","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} }","ama":"Flagmeier V, Müller J, Sureth-Sloane C. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol No. 37.; 2020.","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."},"title":"When Do Firms Highlight Their Effective Tax Rate?","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3693374","open_access":"1"}],"oa":"1","date_updated":"2022-01-06T06:54:59Z","volume":"No. 37","author":[{"last_name":"Flagmeier","full_name":"Flagmeier, Vanessa","first_name":"Vanessa"},{"last_name":"Müller","full_name":"Müller, Jens","id":"1245","first_name":"Jens"},{"first_name":"Caren","last_name":"Sureth-Sloane","id":"530","full_name":"Sureth-Sloane, Caren"}],"date_created":"2021-03-09T08:39:42Z","abstract":[{"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.","lang":"eng"}],"status":"public","type":"working_paper","language":[{"iso":"eng"}],"_id":"21411","department":[{"_id":"187"}],"user_id":"68607","series_title":"TRR 266 Accounting for Transparency Working Paper Series"},{"language":[{"iso":"ger"}],"department":[{"_id":"187"}],"user_id":"68751","_id":"21412","status":"public","publication":"Deutsches Steuerrecht","type":"journal_article","title":"Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung","volume":58,"date_created":"2021-03-09T08:42:06Z","author":[{"first_name":"Vanessa","id":"83380","full_name":"Heile, Vanessa","last_name":"Heile"},{"last_name":"Huber","full_name":"Huber, Hans-Peter","first_name":"Hans-Peter"},{"last_name":"Maiterth","full_name":"Maiterth, Ralf","first_name":"Ralf"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_updated":"2022-01-06T06:54:59Z","page":"2327-2334","intvolume":"        58","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.","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.","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} }","short":"V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Deutsches Steuerrecht 58 (2020) 2327–2334.","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."},"year":"2020","issue":"42"},{"_id":"21414","department":[{"_id":"187"}],"user_id":"68751","language":[{"iso":"eng"}],"type":"report","status":"public","oa":"1","date_updated":"2022-01-06T06:54:59Z","author":[{"first_name":"Vanessa","id":"83380","full_name":"Heile, Vanessa","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","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"date_created":"2021-03-09T08:47:55Z","title":"Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise","doi":"10.52569/RUHF6645","main_file_link":[{"url":"https://www.accounting-for-transparency.de/de/blog/umfrage-administrative-belastung-und-steuererleichterungen-in-der-corona-krise/","open_access":"1"}],"year":"2020","citation":{"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>","short":"V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020.","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} }","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>.","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.","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>.","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>"}},{"issue":"4","year":"2020","citation":{"apa":"Hoppe, T. (2020). Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average. <i>Australian Tax Forum</i>, <i>35</i>(4), 451–475.","bibtex":"@article{Hoppe_2020, title={Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average}, volume={35}, number={4}, journal={Australian Tax Forum}, author={Hoppe, Thomas}, year={2020}, pages={451–475} }","short":"T. Hoppe, Australian Tax Forum 35 (2020) 451–475.","mla":"Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average.” <i>Australian Tax Forum</i>, vol. 35, no. 4, 2020, pp. 451–75.","ama":"Hoppe T. Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average. <i>Australian Tax Forum</i>. 2020;35(4):451-475.","chicago":"Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average.” <i>Australian Tax Forum</i> 35, no. 4 (2020): 451–75.","ieee":"T. Hoppe, “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average,” <i>Australian Tax Forum</i>, vol. 35, no. 4, pp. 451–475, 2020."},"page":"451-475","intvolume":"        35","date_updated":"2022-01-06T06:54:59Z","date_created":"2021-03-09T08:50:49Z","author":[{"full_name":"Hoppe, Thomas","last_name":"Hoppe","first_name":"Thomas"}],"volume":35,"title":"Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average","type":"journal_article","publication":"Australian Tax Forum","abstract":[{"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 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. ","lang":"eng"}],"status":"public","_id":"21415","user_id":"68607","department":[{"_id":"187"}],"language":[{"iso":"eng"}]},{"citation":{"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.","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).","short":"T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, 2020.","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} }","mla":"Hoppe, Thomas. <i>Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average</i>. Vol. No. 14, 2020."},"year":"2020","author":[{"full_name":"Hoppe, Thomas","last_name":"Hoppe","first_name":"Thomas"}],"date_created":"2021-03-09T08:51:55Z","volume":"No. 14","oa":"1","date_updated":"2022-01-06T06:54:59Z","main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526193"}],"title":"Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average","type":"working_paper","status":"public","abstract":[{"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.","lang":"eng"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series","user_id":"68607","department":[{"_id":"187"}],"_id":"21416","language":[{"iso":"eng"}]},{"citation":{"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>","short":"T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey, 2020.","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} }","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>.","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>","ieee":"T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, and C. Sureth-Sloane, <i>2018 Global MNC Tax Complexity Survey</i>. 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>."},"year":"2020","doi":"10.52569/RPVO1003","main_file_link":[{"url":"https://www.taxcomplexity.org/download/2018%20Global%20MNC%20Tax%20Complexity%20Survey%20-%20Executive%20Summary.pdf","open_access":"1"}],"title":"2018 Global MNC Tax Complexity Survey","date_created":"2021-03-09T08:56:59Z","author":[{"first_name":"Thomas","full_name":"Hoppe, Thomas","id":"22671","last_name":"Hoppe"},{"full_name":"Schanz, Deborah","last_name":"Schanz","first_name":"Deborah"},{"last_name":"Schipp","id":"44288","full_name":"Schipp, Adrian","first_name":"Adrian"},{"first_name":"Felix","full_name":"Siegel, Felix","last_name":"Siegel"},{"full_name":"Sturm, Susann","last_name":"Sturm","first_name":"Susann"},{"last_name":"Sureth-Sloane","id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"oa":"1","date_updated":"2022-01-06T06:54:59Z","status":"public","type":"report","language":[{"iso":"eng"}],"department":[{"_id":"187"}],"user_id":"68751","_id":"21417"},{"type":"working_paper","status":"public","abstract":[{"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.","lang":"eng"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series","user_id":"68607","department":[{"_id":"187"}],"_id":"21418","language":[{"iso":"eng"}],"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.","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.","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).","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2020.","mla":"Hoppe, Thomas, et al. <i>Measuring Tax Complexity Across Countries: A Survey Study on MNCs</i>. Vol. No. 5, 2020.","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} }"},"year":"2020","date_created":"2021-03-09T08:59:47Z","author":[{"full_name":"Hoppe, Thomas","last_name":"Hoppe","first_name":"Thomas"},{"first_name":"Deborah","last_name":"Schanz","full_name":"Schanz, Deborah"},{"full_name":"Sturm, Susann","last_name":"Sturm","first_name":"Susann"},{"last_name":"Sureth-Sloane","id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"volume":"No. 5","oa":"1","date_updated":"2022-01-06T06:54:59Z","main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3469663"}],"title":"Measuring Tax Complexity Across Countries: A Survey Study on MNCs"},{"year":"2020","citation":{"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.","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.","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.","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.","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} }","mla":"Hoppe, Thomas, et al. <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)."},"oa":"1","date_updated":"2022-01-06T06:54:59Z","author":[{"full_name":"Hoppe, Thomas","last_name":"Hoppe","first_name":"Thomas"},{"first_name":"Deborah","last_name":"Schanz","full_name":"Schanz, Deborah"},{"last_name":"Sturm","full_name":"Sturm, Susann","first_name":"Susann"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane"},{"first_name":"Johannes","full_name":"Voget, Johannes","last_name":"Voget"}],"date_created":"2021-03-09T09:01:35Z","volume":"No. 13","title":"The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries","main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526177"}],"type":"working_paper","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."}],"status":"public","_id":"21419","user_id":"68607","series_title":"TRR 266 Accounting for Transparency Working Paper Series","department":[{"_id":"187"}],"language":[{"iso":"eng"}]},{"year":"2020","citation":{"ieee":"C. Sureth-Sloane, “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland,” <i>AWV-Informationen</i>, no. 5, pp. 16–19, 2020.","chicago":"Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland.” <i>AWV-Informationen</i>, no. 5 (2020): 16–19.","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.","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.","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} }"},"page":"16-19","issue":"5","title":"Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland","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"}],"date_updated":"2022-01-06T06:54:59Z","oa":"1","author":[{"last_name":"Sureth-Sloane","id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"date_created":"2021-03-09T09:16:05Z","status":"public","type":"journal_article","publication":"AWV-Informationen","language":[{"iso":"ger"}],"_id":"21422","user_id":"68607","department":[{"_id":"187"}]},{"type":"journal_article","publication":"Finance Research Letters","status":"public","_id":"21539","user_id":"21222","department":[{"_id":"187"}],"article_number":"101717","language":[{"iso":"eng"}],"publication_status":"published","publication_identifier":{"issn":["1544-6123"]},"year":"2020","citation":{"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} }","short":"R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters (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>.","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>","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>","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."},"date_updated":"2022-01-06T06:55:03Z","date_created":"2021-03-18T12:02:09Z","author":[{"first_name":"Regina","full_name":"Ortmann, Regina","last_name":"Ortmann"},{"first_name":"Matthias","last_name":"Pelster","full_name":"Pelster, Matthias"},{"last_name":"Wengerek","full_name":"Wengerek, Sascha Tobias","first_name":"Sascha Tobias"}],"title":"COVID-19 and investor behavior","doi":"10.1016/j.frl.2020.101717"},{"language":[{"iso":"eng"}],"department":[{"_id":"196"}],"user_id":"71922","_id":"17348","external_id":{"arxiv":["2006.11406"]},"status":"public","publication":"Symposium on Statistical Challenges in Electronic Commerce Research (SCECR)","type":"conference","conference":{"name":"Symposium on Statistical Challenges in Electronic Commerce Research (SCECR)"},"title":"Location, location, location: Satellite image-based real-estate  appraisal","author":[{"id":"77066","full_name":"Kucklick, Jan-Peter","last_name":"Kucklick","first_name":"Jan-Peter"},{"last_name":"Müller","id":"72849","full_name":"Müller, Oliver","first_name":"Oliver"}],"date_created":"2020-06-27T12:41:10Z","date_updated":"2022-01-06T06:53:08Z","citation":{"ama":"Kucklick J-P, Müller O. Location, location, location: Satellite image-based real-estate  appraisal. In: <i>Symposium on Statistical Challenges in Electronic Commerce Research (SCECR)</i>. ; 2020.","chicago":"Kucklick, Jan-Peter, and Oliver Müller. “Location, Location, Location: Satellite Image-Based Real-Estate  Appraisal.” In <i>Symposium on Statistical Challenges in Electronic Commerce Research (SCECR)</i>, 2020.","ieee":"J.-P. Kucklick and O. Müller, “Location, location, location: Satellite image-based real-estate  appraisal,” in <i>Symposium on Statistical Challenges in Electronic Commerce Research (SCECR)</i>, 2020.","mla":"Kucklick, Jan-Peter, and Oliver Müller. “Location, Location, Location: Satellite Image-Based Real-Estate  Appraisal.” <i>Symposium on Statistical Challenges in Electronic Commerce Research (SCECR)</i>, 2020.","bibtex":"@inproceedings{Kucklick_Müller_2020, title={Location, location, location: Satellite image-based real-estate  appraisal}, booktitle={Symposium on Statistical Challenges in Electronic Commerce Research (SCECR)}, author={Kucklick, Jan-Peter and Müller, Oliver}, year={2020} }","short":"J.-P. Kucklick, O. Müller, in: Symposium on Statistical Challenges in Electronic Commerce Research (SCECR), 2020.","apa":"Kucklick, J.-P., &#38; Müller, O. (2020). Location, location, location: Satellite image-based real-estate  appraisal. In <i>Symposium on Statistical Challenges in Electronic Commerce Research (SCECR)</i>."},"year":"2020"},{"citation":{"apa":"Johansson-Pajala, R.-M., Thommes, K., Hoppe, J. A., Tuisku, O., Hennala, L., Pekkarinen, S., … Gustafsson, C. (2020). Care Robot Orientation: What, Who and How? Potential Users` Perceptions. <i>International Journal of Social Robotics</i>, 1–15. <a href=\"https://doi.org/10.1007/s12369-020-00619-y\">https://doi.org/10.1007/s12369-020-00619-y</a>","bibtex":"@article{Johansson-Pajala_Thommes_Hoppe_Tuisku_Hennala_Pekkarinen_Melkas_Gustafsson_2020, title={Care Robot Orientation: What, Who and How? Potential Users` Perceptions}, DOI={<a href=\"https://doi.org/10.1007/s12369-020-00619-y\">10.1007/s12369-020-00619-y</a>}, journal={International Journal of Social Robotics}, author={Johansson-Pajala, Rose-Marie and Thommes, Kirsten and Hoppe, Julia Amelie and Tuisku, Outi and Hennala, Lea and Pekkarinen, Satu and Melkas, Helina and Gustafsson, Christine}, year={2020}, pages={1–15} }","mla":"Johansson-Pajala, Rose-Marie, et al. “Care Robot Orientation: What, Who and How? Potential Users` Perceptions.” <i>International Journal of Social Robotics</i>, 2020, pp. 1–15, doi:<a href=\"https://doi.org/10.1007/s12369-020-00619-y\">10.1007/s12369-020-00619-y</a>.","short":"R.-M. Johansson-Pajala, K. Thommes, J.A. Hoppe, O. Tuisku, L. Hennala, S. Pekkarinen, H. Melkas, C. Gustafsson, International Journal of Social Robotics (2020) 1–15.","chicago":"Johansson-Pajala, Rose-Marie, Kirsten Thommes, Julia Amelie Hoppe, Outi Tuisku, Lea Hennala, Satu Pekkarinen, Helina Melkas, and Christine Gustafsson. “Care Robot Orientation: What, Who and How? Potential Users` Perceptions.” <i>International Journal of Social Robotics</i>, 2020, 1–15. <a href=\"https://doi.org/10.1007/s12369-020-00619-y\">https://doi.org/10.1007/s12369-020-00619-y</a>.","ieee":"R.-M. Johansson-Pajala <i>et al.</i>, “Care Robot Orientation: What, Who and How? Potential Users` Perceptions,” <i>International Journal of Social Robotics</i>, pp. 1–15, 2020.","ama":"Johansson-Pajala R-M, Thommes K, Hoppe JA, et al. Care Robot Orientation: What, Who and How? Potential Users` Perceptions. <i>International Journal of Social Robotics</i>. 2020:1-15. doi:<a href=\"https://doi.org/10.1007/s12369-020-00619-y\">10.1007/s12369-020-00619-y</a>"},"page":"1-15","year":"2020","author":[{"full_name":"Johansson-Pajala, Rose-Marie","last_name":"Johansson-Pajala","first_name":"Rose-Marie"},{"first_name":"Kirsten","last_name":"Thommes","full_name":"Thommes, Kirsten","id":"72497"},{"full_name":"Hoppe, Julia Amelie","id":"73093","last_name":"Hoppe","first_name":"Julia Amelie"},{"full_name":"Tuisku, Outi","last_name":"Tuisku","first_name":"Outi"},{"last_name":"Hennala","full_name":"Hennala, Lea","first_name":"Lea"},{"full_name":"Pekkarinen, Satu","last_name":"Pekkarinen","first_name":"Satu"},{"first_name":"Helina","last_name":"Melkas","full_name":"Melkas, Helina"},{"first_name":"Christine","full_name":"Gustafsson, Christine","last_name":"Gustafsson"}],"date_created":"2020-07-08T11:05:29Z","date_updated":"2022-01-06T06:53:09Z","doi":"10.1007/s12369-020-00619-y","title":"Care Robot Orientation: What, Who and How? Potential Users` Perceptions","type":"journal_article","publication":"International Journal of Social Robotics","status":"public","user_id":"49071","department":[{"_id":"178"}],"project":[{"name":"Use of care robots in welfare services: New models for effective orientation","_id":"46","grant_number":"16SV7954"}],"_id":"17361","language":[{"iso":"eng"}]},{"intvolume":"         2","citation":{"apa":"Hoppe, J. A., Johansson-Pajala, R.-M., Gustafsson, C., Melkas, H., Tusku, O., Pekkarinen, S., &#38; Hennala, L. (n.d.). Technologieorientierung zu Assistenzrobotik – Welche Akzeptanz besteht bei der Einführung von Assistenzrobotik für die Pflege älterer Menschen? <i>Industrie 4.0 Management</i>, <i>2</i>.","short":"J.A. Hoppe, R.-M. Johansson-Pajala, C. Gustafsson, H. Melkas, O. Tusku, S. Pekkarinen, L. Hennala, Industrie 4.0 Management 2 (n.d.).","bibtex":"@article{Hoppe_Johansson-Pajala_Gustafsson_Melkas_Tusku_Pekkarinen_Hennala, title={Technologieorientierung zu Assistenzrobotik – Welche Akzeptanz besteht bei der Einführung von Assistenzrobotik für die Pflege älterer Menschen?}, volume={2}, journal={Industrie 4.0 Management}, author={Hoppe, Julia Amelie and Johansson-Pajala, Rose-Marie and Gustafsson, Christine and Melkas, Helinä and Tusku, Outi and Pekkarinen, Satu and Hennala, Lea} }","mla":"Hoppe, Julia Amelie, et al. “Technologieorientierung zu Assistenzrobotik – Welche Akzeptanz besteht bei der Einführung von Assistenzrobotik für die Pflege älterer Menschen?” <i>Industrie 4.0 Management</i>, vol. 2.","ieee":"J. A. Hoppe <i>et al.</i>, “Technologieorientierung zu Assistenzrobotik – Welche Akzeptanz besteht bei der Einführung von Assistenzrobotik für die Pflege älterer Menschen?,” <i>Industrie 4.0 Management</i>, vol. 2.","chicago":"Hoppe, Julia Amelie, Rose-Marie Johansson-Pajala, Christine Gustafsson, Helinä Melkas, Outi Tusku, Satu Pekkarinen, and Lea Hennala. “Technologieorientierung zu Assistenzrobotik – Welche Akzeptanz besteht bei der Einführung von Assistenzrobotik für die Pflege älterer Menschen?” <i>Industrie 4.0 Management</i> 2 (n.d.).","ama":"Hoppe JA, Johansson-Pajala R-M, Gustafsson C, et al. Technologieorientierung zu Assistenzrobotik – Welche Akzeptanz besteht bei der Einführung von Assistenzrobotik für die Pflege älterer Menschen? <i>Industrie 40 Management</i>. 2."},"year":"2020","publication_identifier":{"issn":["2364-9208"]},"publication_status":"inpress","title":"Technologieorientierung zu Assistenzrobotik – Welche Akzeptanz besteht bei der Einführung von Assistenzrobotik für die Pflege älterer Menschen?","volume":2,"date_created":"2020-07-09T09:03:44Z","author":[{"first_name":"Julia Amelie","last_name":"Hoppe","full_name":"Hoppe, Julia Amelie","id":"73093"},{"first_name":"Rose-Marie","last_name":"Johansson-Pajala","full_name":"Johansson-Pajala, Rose-Marie"},{"last_name":"Gustafsson","full_name":"Gustafsson, Christine","first_name":"Christine"},{"first_name":"Helinä","last_name":"Melkas","full_name":"Melkas, Helinä"},{"first_name":"Outi","full_name":"Tusku, Outi","last_name":"Tusku"},{"full_name":"Pekkarinen, Satu","last_name":"Pekkarinen","first_name":"Satu"},{"first_name":"Lea","last_name":"Hennala","full_name":"Hennala, Lea"}],"date_updated":"2022-01-06T06:53:09Z","status":"public","publication":"Industrie 4.0 Management","type":"journal_article","language":[{"iso":"ger"}],"department":[{"_id":"178"}],"user_id":"49071","_id":"17366"},{"place":"Berlin / Boston","year":"2020","page":"139-156","citation":{"chicago":"Hoppe, Julia Amelie, Rose-Marie Johansson-Pajala, Christine Gustafsson, Helinä Melkas, Outi Tusku, Satu Pekkarinen, Lea Hennala, and Kirsten Thommes. “Assistive Robots in Care: Expectations and Perceptions of Older People.” In <i>Aging between Participation and Simulation - Ethical Dimensions of Socially Assistive Technologies in Elderly Care </i>, edited by Joschka Haltaufderheide, Johanna Hovemann, and Jochen Vollmann, 139–56. Berlin / Boston: De Gruyter, 2020. <a href=\"https://doi.org/10.1515/9783110677485-009\">https://doi.org/10.1515/9783110677485-009</a>.","ieee":"J. A. Hoppe <i>et al.</i>, “Assistive robots in care: Expectations and perceptions of older people,” in <i>Aging between Participation and Simulation - Ethical Dimensions of Socially Assistive Technologies in elderly care </i>, J. Haltaufderheide, J. Hovemann, and J. Vollmann, Eds. Berlin / Boston: De Gruyter, 2020, pp. 139–156.","ama":"Hoppe JA, Johansson-Pajala R-M, Gustafsson C, et al. Assistive robots in care: Expectations and perceptions of older people. In: Haltaufderheide J, Hovemann J, Vollmann J, eds. <i>Aging between Participation and Simulation - Ethical Dimensions of Socially Assistive Technologies in Elderly Care </i>. Berlin / Boston: De Gruyter; 2020:139-156. doi:<a href=\"https://doi.org/10.1515/9783110677485-009\">10.1515/9783110677485-009</a>","apa":"Hoppe, J. A., Johansson-Pajala, R.-M., Gustafsson, C., Melkas, H., Tusku, O., Pekkarinen, S., … Thommes, K. (2020). Assistive robots in care: Expectations and perceptions of older people. In J. Haltaufderheide, J. Hovemann, &#38; J. Vollmann (Eds.), <i>Aging between Participation and Simulation - Ethical Dimensions of Socially Assistive Technologies in elderly care </i> (pp. 139–156). Berlin / Boston: De Gruyter. <a href=\"https://doi.org/10.1515/9783110677485-009\">https://doi.org/10.1515/9783110677485-009</a>","bibtex":"@inbook{Hoppe_Johansson-Pajala_Gustafsson_Melkas_Tusku_Pekkarinen_Hennala_Thommes_2020, place={Berlin / Boston}, title={Assistive robots in care: Expectations and perceptions of older people}, DOI={<a href=\"https://doi.org/10.1515/9783110677485-009\">10.1515/9783110677485-009</a>}, booktitle={Aging between Participation and Simulation - Ethical Dimensions of Socially Assistive Technologies in elderly care }, publisher={De Gruyter}, author={Hoppe, Julia Amelie and Johansson-Pajala, Rose-Marie and Gustafsson, Christine and Melkas, Helinä and Tusku, Outi and Pekkarinen, Satu and Hennala, Lea and Thommes, Kirsten}, editor={Haltaufderheide, Joschka and Hovemann, Johanna and Vollmann, JochenEditors}, year={2020}, pages={139–156} }","short":"J.A. Hoppe, R.-M. Johansson-Pajala, C. Gustafsson, H. Melkas, O. Tusku, S. Pekkarinen, L. Hennala, K. Thommes, in: J. Haltaufderheide, J. Hovemann, J. Vollmann (Eds.), Aging between Participation and Simulation - Ethical Dimensions of Socially Assistive Technologies in Elderly Care , De Gruyter, Berlin / Boston, 2020, pp. 139–156.","mla":"Hoppe, Julia Amelie, et al. “Assistive Robots in Care: Expectations and Perceptions of Older People.” <i>Aging between Participation and Simulation - Ethical Dimensions of Socially Assistive Technologies in Elderly Care </i>, edited by Joschka Haltaufderheide et al., De Gruyter, 2020, pp. 139–56, doi:<a href=\"https://doi.org/10.1515/9783110677485-009\">10.1515/9783110677485-009</a>."},"publication_status":"published","title":"Assistive robots in care: Expectations and perceptions of older people","doi":"10.1515/9783110677485-009","main_file_link":[{"open_access":"1","url":"https://www.diva-portal.org/smash/get/diva2:1432161/FULLTEXT01.pdf"}],"date_updated":"2022-01-06T06:53:09Z","publisher":"De Gruyter","oa":"1","date_created":"2020-07-09T09:12:30Z","author":[{"first_name":"Julia Amelie","last_name":"Hoppe","id":"73093","full_name":"Hoppe, Julia Amelie"},{"last_name":"Johansson-Pajala","full_name":"Johansson-Pajala, Rose-Marie","first_name":"Rose-Marie"},{"first_name":"Christine","last_name":"Gustafsson","full_name":"Gustafsson, Christine"},{"first_name":"Helinä","last_name":"Melkas","full_name":"Melkas, Helinä"},{"first_name":"Outi","last_name":"Tusku","full_name":"Tusku, Outi"},{"first_name":"Satu","last_name":"Pekkarinen","full_name":"Pekkarinen, Satu"},{"first_name":"Lea","last_name":"Hennala","full_name":"Hennala, Lea"},{"first_name":"Kirsten","last_name":"Thommes","full_name":"Thommes, Kirsten","id":"72497"}],"editor":[{"first_name":"Joschka","full_name":"Haltaufderheide, Joschka","last_name":"Haltaufderheide"},{"first_name":"Johanna","last_name":"Hovemann","full_name":"Hovemann, Johanna"},{"full_name":"Vollmann, Jochen","last_name":"Vollmann","first_name":"Jochen"}],"status":"public","publication":"Aging between Participation and Simulation - Ethical Dimensions of Socially Assistive Technologies in elderly care ","type":"book_chapter","language":[{"iso":"eng"}],"_id":"17367","project":[{"name":"Use of care robots in welfare services: New models for effective orientation","_id":"46","grant_number":"16SV7954"}],"department":[{"_id":"178"}],"user_id":"49071"},{"type":"conference","editor":[{"first_name":"B.","last_name":"Shishkov","full_name":"Shishkov, B."}],"status":"public","_id":"17368","project":[{"_id":"1","name":"SFB 901"},{"_id":"4","name":"SFB 901 - Project Area C"},{"name":"SFB 901 - Subproject C5","_id":"17"}],"department":[{"_id":"276"}],"user_id":"36372","series_title":"Lecture Notes in Business Information Processing","file_date_updated":"2020-09-29T07:47:23Z","publication_identifier":{"isbn":["978-3-030-52305-3"]},"has_accepted_license":"1","publication_status":"published","intvolume":"       391","citation":{"ama":"Vorbohle C, Szopinski D, Kundisch D. Business Model Dependencies: Towards conceptualizing dependencies for extending modeling languages for business models. Shishkov B, ed. 2020;391.","ieee":"C. Vorbohle, D. Szopinski, and D. Kundisch, “Business Model Dependencies: Towards conceptualizing dependencies for extending modeling languages for business models,” vol. 391. Springer, 2020.","chicago":"Vorbohle, Christian, Daniel Szopinski, and Dennis Kundisch. “Business Model Dependencies: Towards Conceptualizing Dependencies for Extending Modeling Languages for Business Models.” Edited by B. Shishkov. Lecture Notes in Business Information Processing. Springer, 2020.","bibtex":"@article{Vorbohle_Szopinski_Kundisch_2020, series={Lecture Notes in Business Information Processing}, title={Business Model Dependencies: Towards conceptualizing dependencies for extending modeling languages for business models}, volume={391}, publisher={Springer}, author={Vorbohle, Christian and Szopinski, Daniel and Kundisch, Dennis}, editor={Shishkov, B.Editor}, year={2020}, collection={Lecture Notes in Business Information Processing} }","short":"C. Vorbohle, D. Szopinski, D. Kundisch, 391 (2020).","mla":"Vorbohle, Christian, et al. <i>Business Model Dependencies: Towards Conceptualizing Dependencies for Extending Modeling Languages for Business Models</i>. Edited by B. Shishkov, vol. 391, Springer, 2020.","apa":"Vorbohle, C., Szopinski, D., &#38; Kundisch, D. (2020). Business Model Dependencies: Towards conceptualizing dependencies for extending modeling languages for business models. (B. Shishkov, Ed.). Presented at the 10th International Symposium on Business Modeling and Software Design (BMSD), Potsdam, Germany: Springer."},"date_updated":"2022-01-06T06:53:09Z","volume":391,"author":[{"first_name":"Christian","last_name":"Vorbohle","full_name":"Vorbohle, Christian","id":"29951"},{"first_name":"Daniel","id":"36372","full_name":"Szopinski, Daniel","last_name":"Szopinski"},{"first_name":"Dennis","last_name":"Kundisch","id":"21117","full_name":"Kundisch, Dennis"}],"conference":{"name":"10th International Symposium on Business Modeling and Software Design (BMSD)","start_date":"2020-07-06","end_date":"2020-07-08","location":"Potsdam, Germany"},"file":[{"date_updated":"2020-09-29T07:47:23Z","creator":"dsz","date_created":"2020-09-29T07:47:23Z","file_size":293783,"access_level":"closed","file_name":"BMSD2020_Springer_BMD.pdf","file_id":"19763","content_type":"application/pdf","success":1,"relation":"main_file"}],"ddc":["040"],"language":[{"iso":"eng"}],"year":"2020","publisher":"Springer","date_created":"2020-07-09T17:46:18Z","title":"Business Model Dependencies: Towards conceptualizing dependencies for extending modeling languages for business models"},{"author":[{"first_name":"Sascha Tobias","full_name":"Wengerek, Sascha Tobias","id":"48837","last_name":"Wengerek","orcid":"0000-0002-7820-3903"}],"date_created":"2020-08-07T09:34:29Z","date_updated":"2022-01-06T06:53:17Z","main_file_link":[{"url":"https://ideas.repec.org/p/pdn/dispap/59.html"}],"title":"Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict","page":"63","jel":["F14","F18","F23","F51"],"citation":{"apa":"Wengerek, S. T. (2020). <i>Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict</i>.","bibtex":"@book{Wengerek_2020, title={Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict}, author={Wengerek, Sascha Tobias}, year={2020} }","short":"S.T. Wengerek, Share Price Reactions to Tariff Imposition Announcements in the Trump Era - An Event Study of the Trade Conflict, 2020.","mla":"Wengerek, Sascha Tobias. <i>Share Price Reactions to Tariff Imposition Announcements in the Trump Era - An Event Study of the Trade Conflict</i>. 2020.","ieee":"S. T. Wengerek, <i>Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict</i>. 2020.","chicago":"Wengerek, Sascha Tobias. <i>Share Price Reactions to Tariff Imposition Announcements in the Trump Era - An Event Study of the Trade Conflict</i>, 2020.","ama":"Wengerek ST. <i>Share Price Reactions to Tariff Imposition Announcements in the Trump Era - An Event Study of the Trade Conflict</i>.; 2020."},"year":"2020","department":[{"_id":"186"}],"user_id":"48837","_id":"17703","language":[{"iso":"eng"}],"keyword":["event study","international relations","protectionism","strategic trade policy","tariffs","trade conflict"],"type":"working_paper","status":"public","abstract":[{"lang":"eng","text":"Employing a unique sample of 2,849 tariff imposition announcements by and against the United States (U.S.) over the period from 2018 to 2019, this study analyzes the impact of recent tariff announcements on share prices from 859 U.S. companies. We provide evidence for negative (cumulative) average abnormal stock returns due to tariff announcements during a symmetric three-day event window. We suggest that stock market investors expect adverse impacts of tariff impositions, e.g. a decrease in the companies' future cash flows and a threat of retaliation. The negative wealth effects are observed irrespective of whether the Trump administration announces safeguard tariffs to protect domestic firms or a retaliation is declared by foreign countries. Moreover, building several subsamples, we find that the adverse impact is mostly driven by announcements involving China and is associated with a variety of sector, tariff, trade and firm characteristics."}]}]