---
_id: '58511'
abstract:
- lang: eng
text: We investigate differences in bribing decisions among two generations from
East and West Germany in a bribery game conducted as an online study (N=168).
This way, we aim to explore moral considerations of individuals influenced by
two formerly different institutional systems. We find a higher propensity to bribe
among young Germans compared to the older generation. Young East Germans even
reveal a slightly greater inclination to bribe than their West German counterparts.
We conclude that preferences for personal favors may be induced among young East
Germans given the tense relationship between market opportunities and conveyed
cultural traits of a socialist imprint.
article_type: original
author:
- first_name: Thorsten Fabian
full_name: Auer, Thorsten Fabian
id: '49071'
last_name: Auer
- first_name: Timo
full_name: Berg, Timo
last_name: Berg
- first_name: Christin
full_name: Hoffmann, Christin
last_name: Hoffmann
citation:
ama: 'Auer TF, Berg T, Hoffmann C. Inter- and intragenerational differences in corrupt
behavior: The development of morals after German reunification. European Journal
of Comparative Economics. 2024;21(2):211-264. doi:10.25428/1824-2979/032'
apa: 'Auer, T. F., Berg, T., & Hoffmann, C. (2024). Inter- and intragenerational
differences in corrupt behavior: The development of morals after German reunification.
European Journal of Comparative Economics, 21(2), 211–264. https://doi.org/10.25428/1824-2979/032'
bibtex: '@article{Auer_Berg_Hoffmann_2024, title={Inter- and intragenerational differences
in corrupt behavior: The development of morals after German reunification}, volume={21},
DOI={10.25428/1824-2979/032},
number={2}, journal={European Journal of Comparative Economics}, author={Auer,
Thorsten Fabian and Berg, Timo and Hoffmann, Christin}, year={2024}, pages={211–264}
}'
chicago: 'Auer, Thorsten Fabian, Timo Berg, and Christin Hoffmann. “Inter- and Intragenerational
Differences in Corrupt Behavior: The Development of Morals after German Reunification.”
European Journal of Comparative Economics 21, no. 2 (2024): 211–64. https://doi.org/10.25428/1824-2979/032.'
ieee: 'T. F. Auer, T. Berg, and C. Hoffmann, “Inter- and intragenerational differences
in corrupt behavior: The development of morals after German reunification,” European
Journal of Comparative Economics, vol. 21, no. 2, pp. 211–264, 2024, doi:
10.25428/1824-2979/032.'
mla: 'Auer, Thorsten Fabian, et al. “Inter- and Intragenerational Differences in
Corrupt Behavior: The Development of Morals after German Reunification.” European
Journal of Comparative Economics, vol. 21, no. 2, 2024, pp. 211–64, doi:10.25428/1824-2979/032.'
short: T.F. Auer, T. Berg, C. Hoffmann, European Journal of Comparative Economics
21 (2024) 211–264.
date_created: 2025-02-04T14:23:16Z
date_updated: 2025-03-05T09:51:09Z
department:
- _id: '184'
doi: 10.25428/1824-2979/032
extern: '1'
intvolume: ' 21'
issue: '2'
jel:
- C91
- D73
- J14
- P51
keyword:
- Moral behavior
- Corruption
- Intra- and intergenerational study
- Institutional transformation
- Reunification
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ejce.liuc.it/articles/ejce032.pdf
oa: '1'
page: 211-264
publication: European Journal of Comparative Economics
publication_identifier:
issn:
- 1824-2979
publication_status: published
quality_controlled: '1'
related_material:
link:
- description: Ex-ante Registrierung der Studie in der AEA RCT Registry
relation: earlier_version
url: https://doi.org/10.1257/rct.5397-2.3
status: public
title: 'Inter- and intragenerational differences in corrupt behavior: The development
of morals after German reunification'
type: journal_article
user_id: '1112'
volume: 21
year: '2024'
...
---
_id: '55403'
abstract:
- lang: eng
text: In this paper we consider the interactive processes by which an explainer
and an explainee cooperate to produce an explanation, which we refer to as co-construction.
Explainable Artificial Intelligence (XAI) is concerned with the development of
intelligent systems and robots that can explain and justify their actions, decisions,
recommendations, and so on. However, the cooperative construction of explanations
remains a key but under-explored issue. This short paper proposes an architecture
for intelligent systems that promotes a co-constructive and interactive approach
to explanation generation. By outlining its basic components and their specific
roles, we aim to contribute to the advancement of XAI computational frameworks
that actively engage users in the explanation process.
author:
- first_name: Hendrik
full_name: Buschmeier, Hendrik
id: '76456'
last_name: Buschmeier
orcid: 0000-0002-9613-5713
- first_name: Philipp
full_name: Cimiano, Philipp
last_name: Cimiano
- first_name: Stefan
full_name: Kopp, Stefan
last_name: Kopp
- first_name: Jaroslaw
full_name: Kornowicz, Jaroslaw
id: '44029'
last_name: Kornowicz
orcid: 0000-0002-5654-9911
- first_name: Olesja
full_name: Lammert, Olesja
id: '47384'
last_name: Lammert
orcid: 0000-0001-8201-5166
- first_name: Marco
full_name: Matarese, Marco
last_name: Matarese
- first_name: Dimitry
full_name: Mindlin, Dimitry
last_name: Mindlin
- first_name: Amelie Sophie
full_name: Robrecht, Amelie Sophie
last_name: Robrecht
- first_name: Anna-Lisa
full_name: Vollmer, Anna-Lisa
id: '86589'
last_name: Vollmer
- first_name: Petra
full_name: Wagner, Petra
id: '74505'
last_name: Wagner
- first_name: Britta
full_name: Wrede, Britta
last_name: Wrede
- first_name: Meisam
full_name: Booshehri, Meisam
id: '93424'
last_name: Booshehri
citation:
ama: 'Buschmeier H, Cimiano P, Kopp S, et al. Towards a Computational Architecture
for Co-Constructive Explainable Systems. In: Proceedings of the 2024 Workshop
on Explainability Engineering. ACM; 2024:20-25. doi:10.1145/3648505.3648509'
apa: Buschmeier, H., Cimiano, P., Kopp, S., Kornowicz, J., Lammert, O., Matarese,
M., Mindlin, D., Robrecht, A. S., Vollmer, A.-L., Wagner, P., Wrede, B., &
Booshehri, M. (2024). Towards a Computational Architecture for Co-Constructive
Explainable Systems. Proceedings of the 2024 Workshop on Explainability Engineering,
20–25. https://doi.org/10.1145/3648505.3648509
bibtex: '@inproceedings{Buschmeier_Cimiano_Kopp_Kornowicz_Lammert_Matarese_Mindlin_Robrecht_Vollmer_Wagner_et
al._2024, title={Towards a Computational Architecture for Co-Constructive Explainable
Systems}, DOI={10.1145/3648505.3648509},
booktitle={Proceedings of the 2024 Workshop on Explainability Engineering}, publisher={ACM},
author={Buschmeier, Hendrik and Cimiano, Philipp and Kopp, Stefan and Kornowicz,
Jaroslaw and Lammert, Olesja and Matarese, Marco and Mindlin, Dimitry and Robrecht,
Amelie Sophie and Vollmer, Anna-Lisa and Wagner, Petra and et al.}, year={2024},
pages={20–25} }'
chicago: Buschmeier, Hendrik, Philipp Cimiano, Stefan Kopp, Jaroslaw Kornowicz,
Olesja Lammert, Marco Matarese, Dimitry Mindlin, et al. “Towards a Computational
Architecture for Co-Constructive Explainable Systems.” In Proceedings of the
2024 Workshop on Explainability Engineering, 20–25. ACM, 2024. https://doi.org/10.1145/3648505.3648509.
ieee: 'H. Buschmeier et al., “Towards a Computational Architecture for Co-Constructive
Explainable Systems,” in Proceedings of the 2024 Workshop on Explainability
Engineering, Lisbon, Portugal, 2024, pp. 20–25, doi: 10.1145/3648505.3648509.'
mla: Buschmeier, Hendrik, et al. “Towards a Computational Architecture for Co-Constructive
Explainable Systems.” Proceedings of the 2024 Workshop on Explainability Engineering,
ACM, 2024, pp. 20–25, doi:10.1145/3648505.3648509.
short: 'H. Buschmeier, P. Cimiano, S. Kopp, J. Kornowicz, O. Lammert, M. Matarese,
D. Mindlin, A.S. Robrecht, A.-L. Vollmer, P. Wagner, B. Wrede, M. Booshehri, in:
Proceedings of the 2024 Workshop on Explainability Engineering, ACM, 2024, pp.
20–25.'
conference:
location: Lisbon, Portugal
name: 2024 Workshop on Explainability Engineering
date_created: 2024-07-26T11:57:31Z
date_updated: 2025-03-14T19:24:35Z
department:
- _id: '184'
- _id: '178'
- _id: '660'
doi: 10.1145/3648505.3648509
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 20-25
project:
- _id: '125'
name: 'TRR 318 - C2: TRR 318 - Subproject C2'
- _id: '113'
name: 'TRR 318 - A3: TRR 318 - Subproject A3'
- _id: '112'
grant_number: '438445824'
name: 'TRR 318 - A02: TRR 318 - Verstehensprozess einer Erklärung beobachten und
auswerten (Teilprojekt A02)'
- _id: '118'
name: 'TRR 318 - INF: TRR 318 - Project Area INF'
publication: Proceedings of the 2024 Workshop on Explainability Engineering
publication_status: published
publisher: ACM
quality_controlled: '1'
status: public
title: Towards a Computational Architecture for Co-Constructive Explainable Systems
type: conference
user_id: '44029'
year: '2024'
...
---
_id: '57902'
abstract:
- lang: eng
text: This study examines the effect of major tax reform on firms’ demand for internal
tax department employees. Specifically, we analyze the effects of the Tax Cuts
and Jobs Act (TCJA) on the number of job postings and skill profiles for tax department
positions in large U.S. firms. Understanding how tax reform affects the demand
for tax employees is important for quantifying potential compliance costs and
assessing how firms adjust their tax planning capacity in response to new regulations.
Additionally, our findings provide insights into the evolving skill sets required
in the context of technological change and intensifying competition for talent.
To address our research question, we employ textual analyses and machine learning
techniques to identify and classify approximately 30,000 tax-related job postings
from 1,620 firms over the period of 2015-2020. Using a difference-in-differences
research design, we find a 26.7% increase in the number of tax-related job postings
in the three years following the TCJA enactment. This translates into approximately
1.5 new tax department employees, which, based on prior literature estimates of
tax department size, implies a 21% increase in the size of the average tax department.
Focusing on the dynamics, we find that this effect is concentrated in the second
year after the reform. Consistent with increased compliance costs and new tax
planning opportunities, we also find that firms seek tax department employees
for both compliance and planning roles, with some evidence of greater demand for
employees focused on tax compliance.
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Dan
full_name: Lynch, Dan
last_name: Lynch
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Giese H, Lynch D, Schulz KA, Sureth-Sloane C. The Effects of Tax Reform
on Labor Demand within Tax Departments.; 2024. doi:https://dx.doi.org/10.2139/ssrn.5068550
apa: Giese, H., Lynch, D., Schulz, K. A., & Sureth-Sloane, C. (2024). The
Effects of Tax Reform on Labor Demand within Tax Departments. https://dx.doi.org/10.2139/ssrn.5068550
bibtex: '@book{Giese_Lynch_Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting
for Transparency Working Paper Series No. 171}, title={The Effects of Tax Reform
on Labor Demand within Tax Departments}, DOI={https://dx.doi.org/10.2139/ssrn.5068550},
author={Giese, Henning and Lynch, Dan and Schulz, Kim Alina and Sureth-Sloane,
Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper
Series No. 171} }'
chicago: Giese, Henning, Dan Lynch, Kim Alina Schulz, and Caren Sureth-Sloane. The
Effects of Tax Reform on Labor Demand within Tax Departments. TRR 266 Accounting
for Transparency Working Paper Series No. 171, 2024. https://dx.doi.org/10.2139/ssrn.5068550.
ieee: H. Giese, D. Lynch, K. A. Schulz, and C. Sureth-Sloane, The Effects of
Tax Reform on Labor Demand within Tax Departments. 2024.
mla: Giese, Henning, et al. The Effects of Tax Reform on Labor Demand within
Tax Departments. 2024, doi:https://dx.doi.org/10.2139/ssrn.5068550.
short: H. Giese, D. Lynch, K.A. Schulz, C. Sureth-Sloane, The Effects of Tax Reform
on Labor Demand within Tax Departments, 2024.
date_created: 2025-01-03T11:35:10Z
date_updated: 2025-03-18T13:31:37Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.5068550
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=5068550
oa: '1'
project:
- _id: '52'
name: 'PC2: Computing Resources Provided by the Paderborn Center for Parallel Computing'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 171
status: public
title: The Effects of Tax Reform on Labor Demand within Tax Departments
type: working_paper
user_id: '68607'
year: '2024'
...
---
_id: '53847'
author:
- first_name: David
full_name: Bartlitz, David
id: '104560'
last_name: Bartlitz
orcid: '0000-0003-2967-8299 '
citation:
ama: 'Bartlitz D. Die Leiden des jungen (Datenaus-) Werthers - Einblicke in die
Praxis der empirischen Rechtsforschung. In: Bartlitz D, Eckert F, Kurz F, et al.,
eds. Rechtstatsachen im Privatrecht. Nomos Verlag; 2024:9-36. doi:10.5771/9783748915430'
apa: Bartlitz, D. (2024). Die Leiden des jungen (Datenaus-) Werthers - Einblicke
in die Praxis der empirischen Rechtsforschung. In D. Bartlitz, F. Eckert, F. Kurz,
D. Lang, P. Meichelbeck, D. Meier, K. Neubert, & J. Odrig (Eds.), Rechtstatsachen
im Privatrecht (pp. 9–36). Nomos Verlag. https://doi.org/10.5771/9783748915430
bibtex: '@inbook{Bartlitz_2024, place={Baden-Baden}, title={Die Leiden des jungen
(Datenaus-) Werthers - Einblicke in die Praxis der empirischen Rechtsforschung},
DOI={10.5771/9783748915430},
booktitle={Rechtstatsachen im Privatrecht}, publisher={Nomos Verlag}, author={Bartlitz,
David}, editor={Bartlitz, David and Eckert, Florian and Kurz, Franziska and Lang,
David and Meichelbeck, Paulina and Meier, Dominik and Neubert, Konstantin and
Odrig, Josephine}, year={2024}, pages={9–36} }'
chicago: 'Bartlitz, David. “Die Leiden des jungen (Datenaus-) Werthers - Einblicke
in die Praxis der empirischen Rechtsforschung.” In Rechtstatsachen im Privatrecht,
edited by David Bartlitz, Florian Eckert, Franziska Kurz, David Lang, Paulina
Meichelbeck, Dominik Meier, Konstantin Neubert, and Josephine Odrig, 9–36. Baden-Baden:
Nomos Verlag, 2024. https://doi.org/10.5771/9783748915430.'
ieee: 'D. Bartlitz, “Die Leiden des jungen (Datenaus-) Werthers - Einblicke in die
Praxis der empirischen Rechtsforschung,” in Rechtstatsachen im Privatrecht,
D. Bartlitz, F. Eckert, F. Kurz, D. Lang, P. Meichelbeck, D. Meier, K. Neubert,
and J. Odrig, Eds. Baden-Baden: Nomos Verlag, 2024, pp. 9–36.'
mla: Bartlitz, David. “Die Leiden des jungen (Datenaus-) Werthers - Einblicke in
die Praxis der empirischen Rechtsforschung.” Rechtstatsachen im Privatrecht,
edited by David Bartlitz et al., Nomos Verlag, 2024, pp. 9–36, doi:10.5771/9783748915430.
short: 'D. Bartlitz, in: D. Bartlitz, F. Eckert, F. Kurz, D. Lang, P. Meichelbeck,
D. Meier, K. Neubert, J. Odrig (Eds.), Rechtstatsachen im Privatrecht, Nomos Verlag,
Baden-Baden, 2024, pp. 9–36.'
date_created: 2024-05-02T20:04:56Z
date_updated: 2025-06-26T08:49:14Z
department:
- _id: '845'
doi: 10.5771/9783748915430
editor:
- first_name: David
full_name: Bartlitz, David
last_name: Bartlitz
- first_name: Florian
full_name: Eckert, Florian
last_name: Eckert
- first_name: Franziska
full_name: Kurz, Franziska
last_name: Kurz
- first_name: David
full_name: Lang, David
last_name: Lang
- first_name: Paulina
full_name: Meichelbeck, Paulina
last_name: Meichelbeck
- first_name: Dominik
full_name: Meier, Dominik
last_name: Meier
- first_name: Konstantin
full_name: Neubert, Konstantin
last_name: Neubert
- first_name: Josephine
full_name: Odrig, Josephine
last_name: Odrig
language:
- iso: ger
page: 9-36
place: Baden-Baden
publication: Rechtstatsachen im Privatrecht
publication_identifier:
isbn:
- 978-3-7560-0786-8
- 978-3-7489-1543-0
publication_status: published
publisher: Nomos Verlag
status: public
title: Die Leiden des jungen (Datenaus-) Werthers - Einblicke in die Praxis der empirischen
Rechtsforschung
type: book_chapter
user_id: '95606'
year: '2024'
...
---
_id: '53845'
citation:
ama: Bartlitz D, Eckert F, Kurz F, et al., eds. Rechtstatsachen im Privatrecht.
Nomos Verlag; 2024. doi:10.5771/9783748915430
apa: Bartlitz, D., Eckert, F., Kurz, F., Lang, D., Meichelbeck, P., Meier, D., Neubert,
K., & Odrig, J. (Eds.). (2024). Rechtstatsachen im Privatrecht. Nomos
Verlag. https://doi.org/10.5771/9783748915430
bibtex: '@book{Bartlitz_Eckert_Kurz_Lang_Meichelbeck_Meier_Neubert_Odrig_2024, place={Baden-Baden},
title={Rechtstatsachen im Privatrecht}, DOI={10.5771/9783748915430},
publisher={Nomos Verlag}, year={2024} }'
chicago: 'Bartlitz, David, Florian Eckert, Franziska Kurz, David Lang, Paulina Meichelbeck,
Dominik Meier, Konstantin Neubert, and Josephine Odrig, eds. Rechtstatsachen
im Privatrecht. Baden-Baden: Nomos Verlag, 2024. https://doi.org/10.5771/9783748915430.'
ieee: 'D. Bartlitz et al., Eds., Rechtstatsachen im Privatrecht. Baden-Baden:
Nomos Verlag, 2024.'
mla: Bartlitz, David, et al., editors. Rechtstatsachen im Privatrecht. Nomos
Verlag, 2024, doi:10.5771/9783748915430.
short: D. Bartlitz, F. Eckert, F. Kurz, D. Lang, P. Meichelbeck, D. Meier, K. Neubert,
J. Odrig, eds., Rechtstatsachen im Privatrecht, Nomos Verlag, Baden-Baden, 2024.
date_created: 2024-05-02T19:50:21Z
date_updated: 2025-06-26T08:52:22Z
department:
- _id: '845'
doi: 10.5771/9783748915430
editor:
- first_name: David
full_name: Bartlitz, David
id: '104560'
last_name: Bartlitz
orcid: '0000-0003-2967-8299 '
- first_name: Florian
full_name: Eckert, Florian
last_name: Eckert
- first_name: Franziska
full_name: Kurz, Franziska
last_name: Kurz
- first_name: David
full_name: Lang, David
last_name: Lang
- first_name: Paulina
full_name: Meichelbeck, Paulina
last_name: Meichelbeck
- first_name: Dominik
full_name: Meier, Dominik
last_name: Meier
- first_name: Konstantin
full_name: Neubert, Konstantin
last_name: Neubert
- first_name: Josephine
full_name: Odrig, Josephine
last_name: Odrig
language:
- iso: ger
page: '295'
place: Baden-Baden
publication_identifier:
isbn:
- 978-3-7560-0786-8
- 978-3-7489-1543-0
publication_status: published
publisher: Nomos Verlag
status: public
title: Rechtstatsachen im Privatrecht
type: book_editor
user_id: '95606'
year: '2024'
...
---
_id: '54190'
citation:
ama: Bartlitz D, Klunzinger E, Hoffmann J, eds. Einführung in das Bürgerliche
Recht. 18th ed. Franz Vahlen; 2024. doi:10.15358/9783800674541
apa: Bartlitz, D., Klunzinger, E., & Hoffmann, J. (Eds.). (2024). Einführung
in das Bürgerliche Recht (18th ed.). Franz Vahlen. https://doi.org/10.15358/9783800674541
bibtex: '@book{Bartlitz_Klunzinger_Hoffmann_2024, place={München}, edition={18},
title={Einführung in das Bürgerliche Recht}, DOI={10.15358/9783800674541},
publisher={Franz Vahlen}, year={2024} }'
chicago: 'Bartlitz, David, Eugen Klunzinger, and Jochen Hoffmann, eds. Einführung
in das Bürgerliche Recht. 18th ed. München: Franz Vahlen, 2024. https://doi.org/10.15358/9783800674541.'
ieee: 'D. Bartlitz, E. Klunzinger, and J. Hoffmann, Eds., Einführung in das Bürgerliche
Recht, 18th ed. München: Franz Vahlen, 2024.'
mla: Bartlitz, David, et al., editors. Einführung in das Bürgerliche Recht.
18th ed., Franz Vahlen, 2024, doi:10.15358/9783800674541.
short: D. Bartlitz, E. Klunzinger, J. Hoffmann, eds., Einführung in das Bürgerliche
Recht, 18th ed., Franz Vahlen, München, 2024.
date_created: 2024-05-11T13:04:42Z
date_updated: 2025-06-26T09:00:59Z
department:
- _id: '845'
doi: 10.15358/9783800674541
edition: '18'
editor:
- first_name: David
full_name: Bartlitz, David
id: '104560'
last_name: Bartlitz
orcid: '0000-0003-2967-8299 '
- first_name: Eugen
full_name: Klunzinger, Eugen
last_name: Klunzinger
- first_name: Jochen
full_name: Hoffmann, Jochen
last_name: Hoffmann
language:
- iso: ger
page: '780'
place: München
publication_identifier:
isbn:
- 978-3-8006-7453-4
publication_status: published
publisher: Franz Vahlen
related_material:
link:
- relation: published_in
url: https://cdn-assetservice.ecom-api.beck-shop.de/product/inhaltsverzeichnis/37048419/inhaltsverzeichnis-klunzinger-bartlitz-hoffmann-einfuehrung-buergerliche-recht-9783800674534.pdf
status: public
title: Einführung in das Bürgerliche Recht
type: book_editor
user_id: '95606'
year: '2024'
...
---
_id: '60413'
author:
- first_name: David
full_name: Bartlitz, David
id: '104560'
last_name: Bartlitz
orcid: '0000-0003-2967-8299 '
citation:
ama: Bartlitz D. Keine negativen Zinsen bei Berechnung der Vorfälligkeitsentschädigung.
Anmerkung zu OLG Nürnberg, Urt. v. 25. 7. 2023 - 14 U 2764/22. Zeitschrift
für Wirtschaftsrecht (ZIP). 2024;(12):616-617.
apa: Bartlitz, D. (2024). Keine negativen Zinsen bei Berechnung der Vorfälligkeitsentschädigung.
Anmerkung zu OLG Nürnberg, Urt. v. 25. 7. 2023 - 14 U 2764/22. Zeitschrift
für Wirtschaftsrecht (ZIP), 12, 616–617.
bibtex: '@article{Bartlitz_2024, title={Keine negativen Zinsen bei Berechnung der
Vorfälligkeitsentschädigung. Anmerkung zu OLG Nürnberg, Urt. v. 25. 7. 2023 -
14 U 2764/22}, number={12}, journal={Zeitschrift für Wirtschaftsrecht (ZIP)},
author={Bartlitz, David}, year={2024}, pages={616–617} }'
chicago: 'Bartlitz, David. “Keine negativen Zinsen bei Berechnung der Vorfälligkeitsentschädigung.
Anmerkung zu OLG Nürnberg, Urt. v. 25. 7. 2023 - 14 U 2764/22.” Zeitschrift
für Wirtschaftsrecht (ZIP), no. 12 (2024): 616–17.'
ieee: D. Bartlitz, “Keine negativen Zinsen bei Berechnung der Vorfälligkeitsentschädigung.
Anmerkung zu OLG Nürnberg, Urt. v. 25. 7. 2023 - 14 U 2764/22,” Zeitschrift
für Wirtschaftsrecht (ZIP), no. 12, pp. 616–617, 2024.
mla: Bartlitz, David. “Keine negativen Zinsen bei Berechnung der Vorfälligkeitsentschädigung.
Anmerkung zu OLG Nürnberg, Urt. v. 25. 7. 2023 - 14 U 2764/22.” Zeitschrift
für Wirtschaftsrecht (ZIP), no. 12, 2024, pp. 616–17.
short: D. Bartlitz, Zeitschrift für Wirtschaftsrecht (ZIP) (2024) 616–617.
date_created: 2025-06-26T09:42:09Z
date_updated: 2025-06-26T09:43:51Z
department:
- _id: '845'
issue: '12'
language:
- iso: ger
main_file_link:
- url: https://www.juris.de/perma?d=jzs-ZIP-2024-12-004-616
page: 616-617
publication: Zeitschrift für Wirtschaftsrecht (ZIP)
publication_status: published
status: public
title: Keine negativen Zinsen bei Berechnung der Vorfälligkeitsentschädigung. Anmerkung
zu OLG Nürnberg, Urt. v. 25. 7. 2023 - 14 U 2764/22
type: journal_article
user_id: '95606'
year: '2024'
...
---
_id: '60521'
author:
- first_name: Desiree
full_name: Daniel-Söltenfuß, Desiree
id: '10186'
last_name: Daniel-Söltenfuß
citation:
ama: 'Daniel-Söltenfuß D. Transfer als Transport? Einordnung vorläufiger Forschungsergebnisse
zur Gestaltung von Transferprozessen im Kontext von Innovationsprogrammen am Beispiel
InnoVET. In: ; 2024.'
apa: Daniel-Söltenfuß, D. (2024). Transfer als Transport? Einordnung vorläufiger
Forschungsergebnisse zur Gestaltung von Transferprozessen im Kontext von Innovationsprogrammen
am Beispiel InnoVET. Sektionstagung Berufs- und Wirtschaftspädagogik, Dresden.
bibtex: '@inproceedings{Daniel-Söltenfuß_2024, title={Transfer als Transport? Einordnung
vorläufiger Forschungsergebnisse zur Gestaltung von Transferprozessen im Kontext
von Innovationsprogrammen am Beispiel InnoVET}, author={Daniel-Söltenfuß, Desiree},
year={2024} }'
chicago: Daniel-Söltenfuß, Desiree. “Transfer Als Transport? Einordnung Vorläufiger
Forschungsergebnisse Zur Gestaltung von Transferprozessen Im Kontext von Innovationsprogrammen
Am Beispiel InnoVET,” 2024.
ieee: D. Daniel-Söltenfuß, “Transfer als Transport? Einordnung vorläufiger Forschungsergebnisse
zur Gestaltung von Transferprozessen im Kontext von Innovationsprogrammen am Beispiel
InnoVET,” presented at the Sektionstagung Berufs- und Wirtschaftspädagogik, Dresden,
2024.
mla: Daniel-Söltenfuß, Desiree. Transfer Als Transport? Einordnung Vorläufiger
Forschungsergebnisse Zur Gestaltung von Transferprozessen Im Kontext von Innovationsprogrammen
Am Beispiel InnoVET. 2024.
short: 'D. Daniel-Söltenfuß, in: 2024.'
conference:
end_date: 2024-09-18
location: Dresden
name: Sektionstagung Berufs- und Wirtschaftspädagogik
start_date: 2024-09-16
date_created: 2025-07-04T13:35:48Z
date_updated: 2025-07-04T13:36:01Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: Transfer als Transport? Einordnung vorläufiger Forschungsergebnisse zur Gestaltung
von Transferprozessen im Kontext von Innovationsprogrammen am Beispiel InnoVET
type: conference_abstract
user_id: '10186'
year: '2024'
...
---
_id: '54545'
abstract:
- lang: eng
text: "Abstract\r\n This book combines
theoretical and empirical research across various academic disciplines, including
economics, psychology, neuroscience, philosophy, and political science, to describe
why individuals adopt political ideologies and how this choice can potentially
exacerbate conflict and violence. Ideology is particularly important to conflict.
Data on intra- and international conflict shows that the number of ideologically
driven conflicts has increased tremendously in recent decades. Although some researchers
have started to investigate extensively the link between ideology and conflict,
they struggle to find holistic explanations through which ideologies might shape
conflict. This book addresses this effort by providing an interrelated multidisciplinary
framework to explain the multidimensional functions of ideology. It illustrates
that ideologies are not only capable of shaping conflictual behavior or mobilizing
political actors, but also of addressing human needs, desires, and preferences.
Hence, this book seeks to explain how individuals adopt ideologies that match
their underlying needs and preferences; that ideologies have the capacity to reconcile
deprived psychological human needs; and that radical groups and organizations
use ideologies to recruit individuals and pursue their objectives. To understand
these relationships better and to apply the theoretical background to real-world
situations, we include real-life cases that describe how depriving individuals
of resources that satisfy their underlying needs and preferences can lead them
to adopt particular ideologies that are disseminated by radical groups or organizations.
These radical groups or organizations then make decisions, which can potentially
lead to conflict onset and continuous long-term struggles."
alternative_title:
- From Human Needs to Intergroup Violence
author:
- first_name: Veronika
full_name: Müller, Veronika
last_name: Müller
- first_name: Thomas
full_name: Gries, Thomas
id: '186'
last_name: Gries
citation:
ama: Müller V, Gries T. Ideology and the Microfoundations of Conflict. Oxford
University PressNew York; 2024. doi:10.1093/oso/9780197670187.001.0001
apa: Müller, V., & Gries, T. (2024). Ideology and the Microfoundations of
Conflict. Oxford University PressNew York. https://doi.org/10.1093/oso/9780197670187.001.0001
bibtex: '@book{Müller_Gries_2024, title={Ideology and the Microfoundations of Conflict},
DOI={10.1093/oso/9780197670187.001.0001},
publisher={Oxford University PressNew York}, author={Müller, Veronika and Gries,
Thomas}, year={2024} }'
chicago: Müller, Veronika, and Thomas Gries. Ideology and the Microfoundations
of Conflict. Oxford University PressNew York, 2024. https://doi.org/10.1093/oso/9780197670187.001.0001.
ieee: V. Müller and T. Gries, Ideology and the Microfoundations of Conflict.
Oxford University PressNew York, 2024.
mla: Müller, Veronika, and Thomas Gries. Ideology and the Microfoundations of
Conflict. Oxford University PressNew York, 2024, doi:10.1093/oso/9780197670187.001.0001.
short: V. Müller, T. Gries, Ideology and the Microfoundations of Conflict, Oxford
University PressNew York, 2024.
date_created: 2024-06-02T19:57:33Z
date_updated: 2025-07-13T17:58:28Z
department:
- _id: '19'
- _id: '200'
- _id: '202'
- _id: '475'
doi: 10.1093/oso/9780197670187.001.0001
has_accepted_license: '1'
language:
- iso: eng
publication_identifier:
isbn:
- '0197670180'
- '9780197670187'
- '9780197670217'
publication_status: published
publisher: Oxford University PressNew York
status: public
title: Ideology and the Microfoundations of Conflict
type: book
user_id: '186'
year: '2024'
...
---
_id: '55658'
author:
- first_name: Mehrzad
full_name: Azmi Shabestari, Mehrzad
last_name: Azmi Shabestari
- first_name: Reyhaneh
full_name: Safaei, Reyhaneh
last_name: Safaei
citation:
ama: Azmi Shabestari M, Safaei R. The Effect of Uncertainty Regarding Transfer
Pricing Regulations and Administrative Practices on Corporate Investment Decisions.
Bulletin for International Taxation. 2024;78(6):224-239. doi:10.59403/8cbkga
apa: Azmi Shabestari, M., & Safaei, R. (2024). The Effect of Uncertainty Regarding
Transfer Pricing Regulations and Administrative Practices on Corporate Investment
Decisions. Bulletin for International Taxation, 78(6), 224–239.
https://doi.org/10.59403/8cbkga
bibtex: '@article{Azmi Shabestari_Safaei_2024, title={The Effect of Uncertainty
Regarding Transfer Pricing Regulations and Administrative Practices on Corporate
Investment Decisions}, volume={78}, DOI={10.59403/8cbkga},
number={6}, journal={Bulletin for International Taxation}, author={Azmi Shabestari,
Mehrzad and Safaei, Reyhaneh}, year={2024}, pages={224–239} }'
chicago: 'Azmi Shabestari, Mehrzad, and Reyhaneh Safaei. “The Effect of Uncertainty
Regarding Transfer Pricing Regulations and Administrative Practices on Corporate
Investment Decisions.” Bulletin for International Taxation 78, no. 6 (2024):
224–39. https://doi.org/10.59403/8cbkga.'
ieee: 'M. Azmi Shabestari and R. Safaei, “The Effect of Uncertainty Regarding Transfer
Pricing Regulations and Administrative Practices on Corporate Investment Decisions,”
Bulletin for International Taxation, vol. 78, no. 6, pp. 224–239, 2024,
doi: 10.59403/8cbkga.'
mla: Azmi Shabestari, Mehrzad, and Reyhaneh Safaei. “The Effect of Uncertainty Regarding
Transfer Pricing Regulations and Administrative Practices on Corporate Investment
Decisions.” Bulletin for International Taxation, vol. 78, no. 6, 2024,
pp. 224–39, doi:10.59403/8cbkga.
short: M. Azmi Shabestari, R. Safaei, Bulletin for International Taxation 78 (2024)
224–239.
date_created: 2024-08-20T11:09:50Z
date_updated: 2026-04-09T07:38:19Z
department:
- _id: '187'
doi: 10.59403/8cbkga
extern: '1'
intvolume: ' 78'
issue: '6'
language:
- iso: eng
page: 224-239
publication: Bulletin for International Taxation
quality_controlled: '1'
status: public
title: The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices
on Corporate Investment Decisions
type: journal_article
user_id: '74000'
volume: 78
year: '2024'
...
---
_id: '57546'
author:
- first_name: Jannis
full_name: Bischof, Jannis
last_name: Bischof
- first_name: Joachim
full_name: Gassen, Joachim
last_name: Gassen
- first_name: Anna
full_name: Rohlfing-Bastian, Anna
last_name: Rohlfing-Bastian
- first_name: Davud
full_name: Rostam-Afschar, Davud
last_name: Rostam-Afschar
- first_name: Caren
full_name: Sureth-Sloane, Caren
last_name: Sureth-Sloane
citation:
ama: 'Bischof J, Gassen J, Rohlfing-Bastian A, Rostam-Afschar D, Sureth-Sloane C.
Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
and Financial Accounting. Schmalenbach Journal of Business Research . Published
online 2024. doi:10.1007/s41471-024-00200-7'
apa: 'Bischof, J., Gassen, J., Rohlfing-Bastian, A., Rostam-Afschar, D., & Sureth-Sloane,
C. (2024). Accounting for Transparency: a Framework and Three Applications in
Tax, Managerial, and Financial Accounting. Schmalenbach Journal of Business
Research . https://doi.org/10.1007/s41471-024-00200-7'
bibtex: '@article{Bischof_Gassen_Rohlfing-Bastian_Rostam-Afschar_Sureth-Sloane_2024,
title={Accounting for Transparency: a Framework and Three Applications in Tax,
Managerial, and Financial Accounting}, DOI={10.1007/s41471-024-00200-7},
journal={Schmalenbach Journal of Business Research }, author={Bischof, Jannis
and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane,
Caren}, year={2024} }'
chicago: 'Bischof, Jannis, Joachim Gassen, Anna Rohlfing-Bastian, Davud Rostam-Afschar,
and Caren Sureth-Sloane. “Accounting for Transparency: A Framework and Three Applications
in Tax, Managerial, and Financial Accounting.” Schmalenbach Journal of Business
Research , 2024. https://doi.org/10.1007/s41471-024-00200-7.'
ieee: 'J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, and C. Sureth-Sloane,
“Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
and Financial Accounting,” Schmalenbach Journal of Business Research ,
2024, doi: 10.1007/s41471-024-00200-7.'
mla: 'Bischof, Jannis, et al. “Accounting for Transparency: A Framework and Three
Applications in Tax, Managerial, and Financial Accounting.” Schmalenbach Journal
of Business Research , 2024, doi:10.1007/s41471-024-00200-7.'
short: J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, C. Sureth-Sloane,
Schmalenbach Journal of Business Research (2024).
date_created: 2024-12-03T08:10:52Z
date_updated: 2026-04-09T07:37:02Z
department:
- _id: '187'
doi: 10.1007/s41471-024-00200-7
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
publication: 'Schmalenbach Journal of Business Research '
quality_controlled: '1'
status: public
title: 'Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
and Financial Accounting'
type: journal_article
user_id: '74000'
year: '2024'
...
---
_id: '54530'
author:
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Schulz KA, Sureth-Sloane C. Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. Steuer und Wirtschaft.
2024;101(4):335-353.
apa: Schulz, K. A., & Sureth-Sloane, C. (2024). Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. Steuer
und Wirtschaft, 101(4), 335–353.
bibtex: '@article{Schulz_Sureth-Sloane_2024, title={Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, volume={101},
number={4}, journal={Steuer und Wirtschaft}, author={Schulz, Kim Alina and Sureth-Sloane,
Caren}, year={2024}, pages={335–353} }'
chicago: 'Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management
Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.”
Steuer und Wirtschaft 101, no. 4 (2024): 335–53.'
ieee: K. A. Schulz and C. Sureth-Sloane, “Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen,” Steuer und Wirtschaft,
vol. 101, no. 4, pp. 335–353, 2024.
mla: Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.” Steuer
und Wirtschaft, vol. 101, no. 4, 2024, pp. 335–53.
short: K.A. Schulz, C. Sureth-Sloane, Steuer und Wirtschaft 101 (2024) 335–353.
date_created: 2024-05-31T10:04:36Z
date_updated: 2026-04-09T07:37:06Z
department:
- _id: '187'
intvolume: ' 101'
issue: '4'
language:
- iso: ger
page: 335-353
publication: Steuer und Wirtschaft
quality_controlled: '1'
status: public
title: Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse
praktischer Erfahrungen
type: journal_article
user_id: '74000'
volume: 101
year: '2024'
...
---
_id: '47424'
author:
- first_name: Sascha Christian
full_name: Burmeister, Sascha Christian
id: '32685'
last_name: Burmeister
orcid: 0000-0001-6679-0453
- first_name: Daniela
full_name: Guericke, Daniela
last_name: Guericke
- first_name: Guido
full_name: Schryen, Guido
id: '72850'
last_name: Schryen
citation:
ama: Burmeister SC, Guericke D, Schryen G. A Memetic NSGA-II for the Multi-Objective
Flexible Job Shop Scheduling Problem with Real-time Energy Tariffs. Flexible
Services and Manufacturing Journal. Published online 2024.
apa: Burmeister, S. C., Guericke, D., & Schryen, G. (2024). A Memetic NSGA-II
for the Multi-Objective Flexible Job Shop Scheduling Problem with Real-time Energy
Tariffs. Flexible Services and Manufacturing Journal.
bibtex: '@article{Burmeister_Guericke_Schryen_2024, title={A Memetic NSGA-II for
the Multi-Objective Flexible Job Shop Scheduling Problem with Real-time Energy
Tariffs}, journal={Flexible Services and Manufacturing Journal}, author={Burmeister,
Sascha Christian and Guericke, Daniela and Schryen, Guido}, year={2024} }'
chicago: Burmeister, Sascha Christian, Daniela Guericke, and Guido Schryen. “A Memetic
NSGA-II for the Multi-Objective Flexible Job Shop Scheduling Problem with Real-Time
Energy Tariffs.” Flexible Services and Manufacturing Journal, 2024.
ieee: S. C. Burmeister, D. Guericke, and G. Schryen, “A Memetic NSGA-II for the
Multi-Objective Flexible Job Shop Scheduling Problem with Real-time Energy Tariffs,”
Flexible Services and Manufacturing Journal, 2024.
mla: Burmeister, Sascha Christian, et al. “A Memetic NSGA-II for the Multi-Objective
Flexible Job Shop Scheduling Problem with Real-Time Energy Tariffs.” Flexible
Services and Manufacturing Journal, 2024.
short: S.C. Burmeister, D. Guericke, G. Schryen, Flexible Services and Manufacturing
Journal (2024).
date_created: 2023-09-26T06:25:22Z
date_updated: 2026-04-27T09:12:58Z
department:
- _id: '277'
language:
- iso: eng
publication: Flexible Services and Manufacturing Journal
status: public
title: A Memetic NSGA-II for the Multi-Objective Flexible Job Shop Scheduling Problem
with Real-time Energy Tariffs
type: journal_article
user_id: '51811'
year: '2024'
...
---
_id: '55175'
author:
- first_name: André
full_name: Uhde, André
id: '36049'
last_name: Uhde
- first_name: Stephan
full_name: Paul, Stephan
last_name: Paul
- first_name: Andreas
full_name: Horsch, Andreas
last_name: Horsch
- first_name: 'Daniel '
full_name: 'Kaltofen, Daniel '
last_name: Kaltofen
- first_name: Gregor
full_name: Weiß, Gregor
last_name: Weiß
citation:
ama: Uhde A, Paul S, Horsch A, Kaltofen D, Weiß G. Bankpolitik. 1st ed. Schäffer-Poeschel;
2024.
apa: Uhde, A., Paul, S., Horsch, A., Kaltofen, D., & Weiß, G. (2024). Bankpolitik
(1st ed.). Schäffer-Poeschel.
bibtex: '@book{Uhde_Paul_Horsch_Kaltofen_Weiß_2024, place={Stuttgart}, edition={1},
title={Bankpolitik}, publisher={Schäffer-Poeschel}, author={Uhde, André and Paul,
Stephan and Horsch, Andreas and Kaltofen, Daniel and Weiß, Gregor}, year={2024}
}'
chicago: 'Uhde, André, Stephan Paul, Andreas Horsch, Daniel Kaltofen, and Gregor
Weiß. Bankpolitik. 1st ed. Stuttgart: Schäffer-Poeschel, 2024.'
ieee: 'A. Uhde, S. Paul, A. Horsch, D. Kaltofen, and G. Weiß, Bankpolitik,
1st ed. Stuttgart: Schäffer-Poeschel, 2024.'
mla: Uhde, André, et al. Bankpolitik. 1st ed., Schäffer-Poeschel, 2024.
short: A. Uhde, S. Paul, A. Horsch, D. Kaltofen, G. Weiß, Bankpolitik, 1st ed.,
Schäffer-Poeschel, Stuttgart, 2024.
date_created: 2024-07-11T08:25:33Z
date_updated: 2026-05-27T10:58:34Z
department:
- _id: '19'
edition: '1'
language:
- iso: ger
page: '776'
place: Stuttgart
publication_identifier:
isbn:
- 978-3-7910-4633-4
publication_status: published
publisher: Schäffer-Poeschel
status: public
title: Bankpolitik
type: book
user_id: '36049'
year: '2024'
...
---
_id: '56817'
abstract:
- lang: eng
text: This study analyzes whether and to what extent the provision of public goods
and firms' trust in local governments' handling of local business tax revenues
are associated with firms' willingness to pay local business tax. Using survey
data on German small-and medium-sized firms, we find that the average perceived
provision of public goods is not associated with the willingness to pay local
business tax. Separating public goods into private-and business-related public
goods, we find that the perception of public goods related to the private sphere
of firms' decision-makers is associated with an increase in firms' willingness
to pay local business tax by about 10%. However, public goods related to the business
sphere show no similar association. Contradictory to the perceived provision of
public goods, we find surprisingly no association between firms' willingness to
pay local business tax and the actual provision of public goods. Trust in local
governments' handling of tax revenue increases firms' willingness to pay local
business tax significantly, with an effect size of about twice as large as for
the perception of provided private-related public goods. These findings indicate
that the handling of tax revenues exerts a more pronounced influence on firms'
willingness to pay than the actual utilization of these revenues. Documenting
tax revenue implications, we further show that the average willingness to pay
local business tax within a local government is associated with a significant
decrease in tax avoidance by about 10%. Our results inform local governments about
how the provision of public goods and the building of trust can sustainably contribute
to firms' willingness to pay local business tax. Thus, our results contribute
to the understanding of how taxes can be efficiently collected and effectively
used.
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
citation:
ama: Giese H, Heinemann-Heile V. Firms’ Perception of a Fair Tax Burden - The
Impact of Trust and Public Goods.; 2024. doi:https://dx.doi.org/10.2139/ssrn.4972829
apa: Giese, H., & Heinemann-Heile, V. (2024). Firms’ Perception of a Fair
Tax Burden - The Impact of Trust and Public Goods. https://dx.doi.org/10.2139/ssrn.4972829
bibtex: '@book{Giese_Heinemann-Heile_2024, series={TRR 266 Accounting for Transparency
Working Paper Series No. 158}, title={Firms’ Perception of a Fair Tax Burden -
The Impact of Trust and Public Goods}, DOI={https://dx.doi.org/10.2139/ssrn.4972829},
author={Giese, Henning and Heinemann-Heile, Vanessa}, year={2024}, collection={TRR
266 Accounting for Transparency Working Paper Series No. 158} }'
chicago: Giese, Henning, and Vanessa Heinemann-Heile. Firms’ Perception of a
Fair Tax Burden - The Impact of Trust and Public Goods. TRR 266 Accounting
for Transparency Working Paper Series No. 158, 2024. https://dx.doi.org/10.2139/ssrn.4972829.
ieee: H. Giese and V. Heinemann-Heile, Firms’ Perception of a Fair Tax Burden
- The Impact of Trust and Public Goods. 2024.
mla: Giese, Henning, and Vanessa Heinemann-Heile. Firms’ Perception of a Fair
Tax Burden - The Impact of Trust and Public Goods. 2024, doi:https://dx.doi.org/10.2139/ssrn.4972829.
short: H. Giese, V. Heinemann-Heile, Firms’ Perception of a Fair Tax Burden - The
Impact of Trust and Public Goods, 2024.
date_created: 2024-10-30T07:30:08Z
date_updated: 2026-06-11T06:46:34Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4972829
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=4972829
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 158
status: public
title: Firms' Perception of a Fair Tax Burden - The Impact of Trust and Public Goods
type: working_paper
user_id: '96670'
year: '2024'
...
---
_id: '49873'
abstract:
- lang: eng
text: This study analyzes the impact of tax complexity on the location of tax employees
and tax risk. Using a hand-collected dataset of more than 7,500 tax employees
from 348 European-listed multinationals, we identify two types of firm-level costs
associated with tax complexity—tax employees, and tax risk. We find that firms
locate more tax employees in countries with greater tax complexity. This association
is particularly pronounced for complexity in tax procedures. We also find that
multinationals operating in countries with high tax complexity are associated
with higher tax risk. The incremental tax risk vanishes for firms that locate
more tax employees in countries with highly complex tax procedures, while we find
no risk reduction from additional tax employees in countries with complex tax
rules. Our results reveal that multinationals eliminate 25 percent of overall
tax complexity-related tax risk through targeted location of tax employees.
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Reinald
full_name: Koch, Reinald
last_name: Koch
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Giese H, Koch R, Sureth-Sloane C. Tax Complexity and Tax Risk: The Role
of Tax Employees.; 2024. doi:10.2139/ssrn.4888151'
apa: 'Giese, H., Koch, R., & Sureth-Sloane, C. (2024). Tax Complexity and
Tax Risk: The Role of Tax Employees. https://doi.org/10.2139/ssrn.4888151'
bibtex: '@book{Giese_Koch_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency
Working Paper Series No. 149}, title={Tax Complexity and Tax Risk: The Role of
Tax Employees}, DOI={10.2139/ssrn.4888151},
author={Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}, year={2024},
collection={TRR 266 Accounting for Transparency Working Paper Series No. 149}
}'
chicago: 'Giese, Henning, Reinald Koch, and Caren Sureth-Sloane. Tax Complexity
and Tax Risk: The Role of Tax Employees. TRR 266 Accounting for Transparency
Working Paper Series No. 149, 2024. https://doi.org/10.2139/ssrn.4888151.'
ieee: 'H. Giese, R. Koch, and C. Sureth-Sloane, Tax Complexity and Tax Risk:
The Role of Tax Employees. 2024.'
mla: 'Giese, Henning, et al. Tax Complexity and Tax Risk: The Role of Tax Employees.
2024, doi:10.2139/ssrn.4888151.'
short: 'H. Giese, R. Koch, C. Sureth-Sloane, Tax Complexity and Tax Risk: The Role
of Tax Employees, 2024.'
date_created: 2023-12-19T13:22:08Z
date_updated: 2026-06-11T06:51:43Z
department:
- _id: '187'
doi: 10.2139/ssrn.4888151
keyword:
- tax complexity
- tax complexity cost
- tax department
- tax employees
- tax risk
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4888151
oa: '1'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 149
status: public
title: 'Tax Complexity and Tax Risk: The Role of Tax Employees'
type: working_paper
user_id: '96670'
year: '2024'
...
---
_id: '65899'
author:
- first_name: Friederike
full_name: Breuing, Friederike
id: '45696'
last_name: Breuing
orcid: 0009-0003-5494-2597
citation:
ama: 'Breuing F. „Die unterschiedlichen Perspektiven, die unterschiedlichen Grundvoraussetzungen
(…), die unterschiedliche Sprache“ – Prozesse interorganisationaler Zusammenarbeit
im Kontext des InnoVET-Programms. In: ; 2024.'
apa: Breuing, F. (2024). „Die unterschiedlichen Perspektiven, die unterschiedlichen
Grundvoraussetzungen (…), die unterschiedliche Sprache“ – Prozesse interorganisationaler
Zusammenarbeit im Kontext des InnoVET-Programms. Trilaterales Doktorand:innenseminar
in Kooperation des Bundesinstituts für Berufsbildung, der Universität Paderborn
und der Universität zu Köln, Bonn.
bibtex: '@inproceedings{Breuing_2024, title={„Die unterschiedlichen Perspektiven,
die unterschiedlichen Grundvoraussetzungen (…), die unterschiedliche Sprache“
– Prozesse interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms},
author={Breuing, Friederike}, year={2024} }'
chicago: Breuing, Friederike. “„Die Unterschiedlichen Perspektiven, Die Unterschiedlichen
Grundvoraussetzungen (…), Die Unterschiedliche Sprache“ – Prozesse Interorganisationaler
Zusammenarbeit Im Kontext Des InnoVET-Programms,” 2024.
ieee: F. Breuing, “„Die unterschiedlichen Perspektiven, die unterschiedlichen Grundvoraussetzungen
(…), die unterschiedliche Sprache“ – Prozesse interorganisationaler Zusammenarbeit
im Kontext des InnoVET-Programms,” presented at the Trilaterales Doktorand:innenseminar
in Kooperation des Bundesinstituts für Berufsbildung, der Universität Paderborn
und der Universität zu Köln, Bonn, 2024.
mla: Breuing, Friederike. „Die Unterschiedlichen Perspektiven, Die Unterschiedlichen
Grundvoraussetzungen (…), Die Unterschiedliche Sprache“ – Prozesse Interorganisationaler
Zusammenarbeit Im Kontext Des InnoVET-Programms. 2024.
short: 'F. Breuing, in: 2024.'
conference:
end_date: 2024-10-29
location: Bonn
name: Trilaterales Doktorand:innenseminar in Kooperation des Bundesinstituts für
Berufsbildung, der Universität Paderborn und der Universität zu Köln
start_date: 2024-10-28
date_created: 2026-06-15T14:41:20Z
date_updated: 2026-06-15T14:42:51Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: „Die unterschiedlichen Perspektiven, die unterschiedlichen Grundvoraussetzungen
(…), die unterschiedliche Sprache“ – Prozesse interorganisationaler Zusammenarbeit
im Kontext des InnoVET-Programms
type: conference
user_id: '45696'
year: '2024'
...
---
_id: '65898'
author:
- first_name: Friederike
full_name: Breuing, Friederike
id: '45696'
last_name: Breuing
orcid: 0009-0003-5494-2597
citation:
ama: 'Breuing F. VET innovation projects in Germany – Overview of and insights into
a qualitative study on processes of inter-organisational cooperation. In: ; 2024.'
apa: Breuing, F. (2024). VET innovation projects in Germany – Overview of and
insights into a qualitative study on processes of inter-organisational cooperation.
Graduate Students International Academic Forum, Paderborn.
bibtex: '@inproceedings{Breuing_2024, title={VET innovation projects in Germany
– Overview of and insights into a qualitative study on processes of inter-organisational
cooperation}, author={Breuing, Friederike}, year={2024} }'
chicago: Breuing, Friederike. “VET Innovation Projects in Germany – Overview of
and Insights into a Qualitative Study on Processes of Inter-Organisational Cooperation,”
2024.
ieee: F. Breuing, “VET innovation projects in Germany – Overview of and insights
into a qualitative study on processes of inter-organisational cooperation,” presented
at the Graduate Students International Academic Forum, Paderborn, 2024.
mla: Breuing, Friederike. VET Innovation Projects in Germany – Overview of and
Insights into a Qualitative Study on Processes of Inter-Organisational Cooperation.
2024.
short: 'F. Breuing, in: 2024.'
conference:
end_date: 2024-11-25
location: Paderborn
name: Graduate Students International Academic Forum
start_date: 2024-11-25
date_created: 2026-06-15T14:33:16Z
date_updated: 2026-06-15T14:33:54Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: VET innovation projects in Germany – Overview of and insights into a qualitative
study on processes of inter-organisational cooperation
type: conference_abstract
user_id: '45696'
year: '2024'
...
---
_id: '65911'
author:
- first_name: Katharina
full_name: Radermacher, Katharina
id: '47691'
last_name: Radermacher
- first_name: Martin
full_name: Schneider, Martin
id: '471'
last_name: Schneider
orcid: https://orcid.org/0000-0002-6961-3716
citation:
ama: 'Radermacher K, Schneider M. HR-Praktiken als Ressourcenmanager: Wie die
Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können.
Studie Industrieverband Büro und Arbeitswelt e.V..; 2024.'
apa: 'Radermacher, K., & Schneider, M. (2024). HR-Praktiken als Ressourcenmanager:
Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden
können. Studie Industrieverband Büro und Arbeitswelt e.V..'
bibtex: '@book{Radermacher_Schneider_2024, title={HR-Praktiken als Ressourcenmanager:
Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden
können. Studie Industrieverband Büro und Arbeitswelt e.V..}, author={Radermacher,
Katharina and Schneider, Martin}, year={2024} }'
chicago: 'Radermacher, Katharina, and Martin Schneider. HR-Praktiken als Ressourcenmanager:
Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden
können. Studie Industrieverband Büro und Arbeitswelt e.V.., 2024.'
ieee: 'K. Radermacher and M. Schneider, HR-Praktiken als Ressourcenmanager: Wie
die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können.
Studie Industrieverband Büro und Arbeitswelt e.V.. 2024.'
mla: 'Radermacher, Katharina, and Martin Schneider. HR-Praktiken als Ressourcenmanager:
Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden
können. Studie Industrieverband Büro und Arbeitswelt e.V.. 2024.'
short: 'K. Radermacher, M. Schneider, HR-Praktiken als Ressourcenmanager: Wie die
Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können.
Studie Industrieverband Büro und Arbeitswelt e.V.., 2024.'
date_created: 2026-06-16T09:49:04Z
date_updated: 2026-06-16T09:55:08Z
department:
- _id: '19'
- _id: '185'
language:
- iso: ger
main_file_link:
- open_access: '1'
url: https://iba.online/publikationen
oa: '1'
publication_status: published
status: public
title: 'HR-Praktiken als Ressourcenmanager: Wie die Schwächen flexibler und unflexibler
Arbeitsmodelle kompensiert werden können. Studie Industrieverband Büro und Arbeitswelt
e.V..'
type: report
user_id: '54657'
year: '2024'
...
---
_id: '65923'
author:
- first_name: Friederike
full_name: Breuing, Friederike
id: '45696'
last_name: Breuing
orcid: 0009-0003-5494-2597
citation:
ama: 'Breuing F. Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen
interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms. In: ; 2024.'
apa: Breuing, F. (2024). Innovationsprojekte in der beruflichen Bildung – Studie
zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms.
Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft
für Erziehungswissenschaft 2024, Dresden.
bibtex: '@inproceedings{Breuing_2024, title={Innovationsprojekte in der beruflichen
Bildung – Studie zu Prozessen interorganisationaler Zusammenarbeit im Kontext
des InnoVET-Programms}, author={Breuing, Friederike}, year={2024} }'
chicago: Breuing, Friederike. “Innovationsprojekte in der beruflichen Bildung –
Studie zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms,”
2024.
ieee: F. Breuing, “Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen
interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms,” presented
at the Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen
Gesellschaft für Erziehungswissenschaft 2024, Dresden, 2024.
mla: Breuing, Friederike. Innovationsprojekte in der beruflichen Bildung – Studie
zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms.
2024.
short: 'F. Breuing, in: 2024.'
conference:
end_date: 2024-09-18
location: Dresden
name: Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft
für Erziehungswissenschaft 2024
start_date: 2024-09-16
date_created: 2026-06-17T14:58:33Z
date_updated: 2026-06-17T15:00:08Z
department:
- _id: '208'
language:
- iso: ger
status: public
title: Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen interorganisationaler
Zusammenarbeit im Kontext des InnoVET-Programms
type: conference
user_id: '45696'
year: '2024'
...