---
_id: '21403'
abstract:
- lang: ger
  text: Es werden die Anwendungsvoraussetzungen des § 6a GrEStG unter Berücksichtigung
    der jüngsten BFH-Rspr. dargestellt und ein tabellarischer Überblick über die einzelnen
    Entscheidungen gegeben. Ausgehend von den Urteilsfällen wird auf die grunderwerbsteuerliche
    Behandlung von verschiedenen Umwandlungen eingegangen. In einem Ausblick wird
    der Bezug zum aktuellen Gesetzgebungsverfahren zur Reform der GrESt hergestellt.
author:
- first_name: Sebastian
  full_name: Binder, Sebastian
  last_name: Binder
- first_name: Johannes
  full_name: Lorenz, Johannes
  last_name: Lorenz
citation:
  ama: Binder S, Lorenz J. Update zur grunderwerbsteuerlichen Konzernklausel vor dem
    Hintergrund der jüngsten BFH-Rechtsprechung. <i>Der Konzern</i>. 2020;18(3):98-104.
  apa: Binder, S., &#38; Lorenz, J. (2020). Update zur grunderwerbsteuerlichen Konzernklausel
    vor dem Hintergrund der jüngsten BFH-Rechtsprechung. <i>Der Konzern</i>, <i>18</i>(3),
    98–104.
  bibtex: '@article{Binder_Lorenz_2020, title={Update zur grunderwerbsteuerlichen
    Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung}, volume={18},
    number={3}, journal={Der Konzern}, author={Binder, Sebastian and Lorenz, Johannes},
    year={2020}, pages={98–104} }'
  chicago: 'Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen
    Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” <i>Der Konzern</i>
    18, no. 3 (2020): 98–104.'
  ieee: S. Binder and J. Lorenz, “Update zur grunderwerbsteuerlichen Konzernklausel
    vor dem Hintergrund der jüngsten BFH-Rechtsprechung,” <i>Der Konzern</i>, vol.
    18, no. 3, pp. 98–104, 2020.
  mla: Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen
    Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” <i>Der Konzern</i>,
    vol. 18, no. 3, 2020, pp. 98–104.
  short: S. Binder, J. Lorenz, Der Konzern 18 (2020) 98–104.
date_created: 2021-03-09T07:51:04Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
intvolume: '        18'
issue: '3'
language:
- iso: ger
main_file_link:
- url: https://research.owlit.de/document/f8b7cc3d-e39d-32e9-887f-0e79b55578cd
page: 98-104
publication: Der Konzern
status: public
title: Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten
  BFH-Rechtsprechung
type: journal_article
user_id: '68607'
volume: 18
year: '2020'
...
---
_id: '21406'
abstract:
- lang: eng
  text: Previous accounting research shows that taxes affect decision making by individuals
    and firms. Most studies assume that agents have an accurate perception regarding
    their tax burden. However, there is a growing body of literature analyzing whether
    taxes are indeed perceived correctly. We review 127 studies on the measurement
    of tax misperception and its behavioral implications. The review reveals that
    many taxpayers have substantial tax misperceptions that lead to biased decision
    making. We develop a Behavioral Taxpayer Response Model on the impact of provided
    tax information on tax perception. Besides individual traits, characteristics
    of the tax information and the decision environment determine the extent of tax
    misperception. We discuss opportunities for future research and methodological
    limitations. While there is much evidence on tax misperception at the individual
    level, we hardly find any research at the firm level. Little is known about the
    real effects of managers’ tax misperception and on how tax information is strategically
    managed to impact stakeholders. This research gap is surprising as a large part
    of the accounting literature analyzes decision making and disclosure of firms.
    We recommend a mixed-method approach combining experiments, surveys, and archival
    data analyses to improve the knowledge on tax misperception and its consequences.
author:
- first_name: Kay
  full_name: Blaufus, Kay
  last_name: Blaufus
- first_name: Malte
  full_name: Chirvi, Malte
  last_name: Chirvi
- first_name: Hans-Peter
  full_name: Huber, Hans-Peter
  last_name: Huber
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Tax Misperception
    and Its Effects on Decision Making - a Literature Review</i>. Vol No. 39.; 2020.
  apa: Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C.
    (2020). <i>Tax Misperception and Its Effects on Decision Making - a Literature
    Review</i> (Vol. No. 39).
  bibtex: '@book{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2020, series={TRR 266
    Accounting for Transparency Working Paper Series}, title={Tax Misperception and
    Its Effects on Decision Making - a Literature Review}, volume={No. 39}, author={Blaufus,
    Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane,
    Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper
    Series} }'
  chicago: Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren
    Sureth-Sloane. <i>Tax Misperception and Its Effects on Decision Making - a Literature
    Review</i>. Vol. No. 39. TRR 266 Accounting for Transparency Working Paper Series,
    2020.
  ieee: K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Tax
    Misperception and Its Effects on Decision Making - a Literature Review</i>, vol.
    No. 39. 2020.
  mla: Blaufus, Kay, et al. <i>Tax Misperception and Its Effects on Decision Making
    - a Literature Review</i>. Vol. No. 39, 2020.
  short: K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception
    and Its Effects on Decision Making - a Literature Review, 2020.
date_created: 2021-03-09T08:12:49Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3697982
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: Tax Misperception and Its Effects on Decision Making - a Literature Review
type: working_paper
user_id: '21222'
volume: No. 39
year: '2020'
...
---
_id: '21408'
abstract:
- lang: eng
  text: This study presents a model in which heterogenous, risk-averse agents can
    use either (legal) tax optimisation or (illegal) tax evasion to reduce their tax
    burden and thus increase their utility. In addition to introducing individual
    variables like risk aversion or income, we allow agents to observe the behaviour
    of their neighbours. Depending on the behaviour of their peer group’s members,
    the agents’ utilities may increase or decrease, respectively. Simulation results
    show that taxpayers favour illegal evasion over legal optimisation in most cases.
    We find that interactions between taxpayers and their social networks have a deep
    impact on aggregate behaviour. Parameter changes such as increasing audit rates
    affect the results, often being intensified by social interactions. The effect
    of such changes varies depending on whether or not a fraction of agents is considered
    inherently honest.
author:
- first_name: Markus
  full_name: Diller, Markus
  last_name: Diller
- first_name: Johannes
  full_name: Lorenz, Johannes
  last_name: Lorenz
- first_name: David
  full_name: Meier, David
  last_name: Meier
citation:
  ama: 'Diller M, Lorenz J, Meier D. Tax Avoidance and Social Control. In: Neufeld
    JS, Buscher U, Lasch R, Möst D, Schönberger J, eds. <i> Operations Research Proceedings
    2019</i>. Springer; 2020:633-639. doi:<a href="https://doi.org/10.1007/978-3-030-48439-2_77">10.1007/978-3-030-48439-2_77</a>'
  apa: Diller, M., Lorenz, J., &#38; Meier, D. (2020). Tax Avoidance and Social Control.
    In J. S. Neufeld, U. Buscher, R. Lasch, D. Möst, &#38; J. Schönberger (Eds.),
    <i> Operations Research Proceedings 2019</i> (pp. 633–639). Springer. <a href="https://doi.org/10.1007/978-3-030-48439-2_77">https://doi.org/10.1007/978-3-030-48439-2_77</a>
  bibtex: '@inbook{Diller_Lorenz_Meier_2020, title={Tax Avoidance and Social Control},
    DOI={<a href="https://doi.org/10.1007/978-3-030-48439-2_77">10.1007/978-3-030-48439-2_77</a>},
    booktitle={ Operations Research Proceedings 2019}, publisher={Springer}, author={Diller,
    Markus and Lorenz, Johannes and Meier, David}, editor={Neufeld, Janis S. and Buscher,
    Udo and Lasch, Rainer and Möst, Dominik and Schönberger, JörnEditors}, year={2020},
    pages={633–639} }'
  chicago: Diller, Markus, Johannes Lorenz, and David Meier. “Tax Avoidance and Social
    Control.” In <i> Operations Research Proceedings 2019</i>, edited by Janis S.
    Neufeld, Udo Buscher, Rainer Lasch, Dominik Möst, and Jörn Schönberger, 633–39.
    Springer, 2020. <a href="https://doi.org/10.1007/978-3-030-48439-2_77">https://doi.org/10.1007/978-3-030-48439-2_77</a>.
  ieee: M. Diller, J. Lorenz, and D. Meier, “Tax Avoidance and Social Control,” in
    <i> Operations Research Proceedings 2019</i>, J. S. Neufeld, U. Buscher, R. Lasch,
    D. Möst, and J. Schönberger, Eds. Springer, 2020, pp. 633–639.
  mla: Diller, Markus, et al. “Tax Avoidance and Social Control.” <i> Operations Research
    Proceedings 2019</i>, edited by Janis S. Neufeld et al., Springer, 2020, pp. 633–39,
    doi:<a href="https://doi.org/10.1007/978-3-030-48439-2_77">10.1007/978-3-030-48439-2_77</a>.
  short: 'M. Diller, J. Lorenz, D. Meier, in: J.S. Neufeld, U. Buscher, R. Lasch,
    D. Möst, J. Schönberger (Eds.),  Operations Research Proceedings 2019, Springer,
    2020, pp. 633–639.'
date_created: 2021-03-09T08:26:38Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.1007/978-3-030-48439-2_77
editor:
- first_name: Janis S.
  full_name: Neufeld, Janis S.
  last_name: Neufeld
- first_name: Udo
  full_name: Buscher, Udo
  last_name: Buscher
- first_name: Rainer
  full_name: Lasch, Rainer
  last_name: Lasch
- first_name: Dominik
  full_name: Möst, Dominik
  last_name: Möst
- first_name: Jörn
  full_name: Schönberger, Jörn
  last_name: Schönberger
language:
- iso: eng
page: 633-639
publication: ' Operations Research Proceedings 2019'
publication_identifier:
  isbn:
  - 978-3-030-48439-2
publisher: Springer
status: public
title: Tax Avoidance and Social Control
type: book_chapter
user_id: '68607'
year: '2020'
...
---
_id: '21410'
abstract:
- lang: eng
  text: We analyze the impact of trust on bargaining behavior between auditor and
    auditee in a tax setting. We study the effect of interpersonal trust and trust
    in government on both taxpayer and tax auditor. In an experiment with variation
    in pairwise trust settings, we find evidence that both kinds of trust affect the
    bargaining behavior, albeit in different ways. While trust in government increases
    taxpayers’ tax offers, interpersonal trust may lead to more concessionary behavior
    of tax auditors moderated by trust in government. Our findings help tax authorities
    to shape programs to enhance compliance in an atmosphere of trust.
author:
- first_name: Eva
  full_name: Eberhartinger, Eva
  last_name: Eberhartinger
- first_name: Raffael
  full_name: Speitmann, Raffael
  last_name: Speitmann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Eberhartinger E, Speitmann R, Sureth-Sloane C. <i>How Does Trust Affect Concessionary
    Behavior in Tax Bargaining?</i> Vol No. 41.; 2020.
  apa: Eberhartinger, E., Speitmann, R., &#38; Sureth-Sloane, C. (2020). <i>How Does
    Trust Affect Concessionary Behavior in Tax Bargaining?</i> (Vol. No. 41).
  bibtex: '@book{Eberhartinger_Speitmann_Sureth-Sloane_2020, series={TRR 266 Accounting
    for Transparency Working Paper Series}, title={How Does Trust Affect Concessionary
    Behavior in Tax Bargaining?}, volume={No. 41}, author={Eberhartinger, Eva and
    Speitmann, Raffael and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266
    Accounting for Transparency Working Paper Series} }'
  chicago: Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. <i>How
    Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol. No. 41. TRR
    266 Accounting for Transparency Working Paper Series, 2020.
  ieee: E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, <i>How Does Trust Affect
    Concessionary Behavior in Tax Bargaining?</i>, vol. No. 41. 2020.
  mla: Eberhartinger, Eva, et al. <i>How Does Trust Affect Concessionary Behavior
    in Tax Bargaining?</i> Vol. No. 41, 2020.
  short: E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary
    Behavior in Tax Bargaining?, 2020.
date_created: 2021-03-09T08:36:17Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3723499
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: How Does Trust Affect Concessionary Behavior in Tax Bargaining?
type: working_paper
user_id: '68607'
volume: No. 41
year: '2020'
...
---
_id: '21411'
abstract:
- lang: eng
  text: This study examines the visibility of the GAAP effective tax rate (ETR) in
    firms’ financial statements as a distinct disclosure choice. Applying a game-theory
    disclosure model for voluntary disclosure strategies of firms to a tax setting,
    we argue that firms face a trade-off in their ETR disclosure decisions. On the
    one hand, firms have an incentive to enhance their ETR disclosure when the ratio
    offers shareholders “favourable conditions”, for example in terms of higher expected
    after-tax cash-flows. On the other hand, the disclosure of a favourable low ETR
    could attract the attention of tax auditors and the public and ultimately result
    in disclosure costs. We empirically test disclosure behaviour by examining the
    relation between disclosure visibility and different ETR conditions that reflect
    different stakeholder specific costs and benefits. While we find that unfavourable
    ETR conditions are not highlighted, we observe higher disclosure visibility for
    favourable ETRs (smooth, close to the industry average, decreasing). Additional
    analyses reveal that this high visibility is characteristic of firm-years with
    only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not
    highlighted. Interestingly and in contrast to our main results, a subsample of
    family firms do not seem to highlight favourable ETRs.
author:
- first_name: Vanessa
  full_name: Flagmeier, Vanessa
  last_name: Flagmeier
- first_name: Jens
  full_name: Müller, Jens
  id: '1245'
  last_name: Müller
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Flagmeier V, Müller J, Sureth-Sloane C. <i>When Do Firms Highlight Their Effective
    Tax Rate?</i> Vol No. 37.; 2020.
  apa: Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2020). <i>When Do Firms
    Highlight Their Effective Tax Rate?</i> (Vol. No. 37).
  bibtex: '@book{Flagmeier_Müller_Sureth-Sloane_2020, series={TRR 266 Accounting for
    Transparency Working Paper Series}, title={When Do Firms Highlight Their Effective
    Tax Rate?}, volume={No. 37}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane,
    Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper
    Series} }'
  chicago: Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. <i>When Do Firms
    Highlight Their Effective Tax Rate?</i> Vol. No. 37. TRR 266 Accounting for Transparency
    Working Paper Series, 2020.
  ieee: V. Flagmeier, J. Müller, and C. Sureth-Sloane, <i>When Do Firms Highlight
    Their Effective Tax Rate?</i>, vol. No. 37. 2020.
  mla: Flagmeier, Vanessa, et al. <i>When Do Firms Highlight Their Effective Tax Rate?</i>
    Vol. No. 37, 2020.
  short: V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their
    Effective Tax Rate?, 2020.
date_created: 2021-03-09T08:39:42Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3693374
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: When Do Firms Highlight Their Effective Tax Rate?
type: working_paper
user_id: '68607'
volume: No. 37
year: '2020'
...
---
_id: '21412'
author:
- first_name: Vanessa
  full_name: Heile, Vanessa
  id: '83380'
  last_name: Heile
- first_name: Hans-Peter
  full_name: Huber, Hans-Peter
  last_name: Huber
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Steuerliche Maßnahmen als
    nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.
    <i>Deutsches Steuerrecht</i>. 2020;58(42):2327-2334.
  apa: Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). Steuerliche
    Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse
    einer Unternehmensbefragung. <i>Deutsches Steuerrecht</i>, <i>58</i>(42), 2327–2334.
  bibtex: '@article{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Steuerliche Maßnahmen
    als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung},
    volume={58}, number={42}, journal={Deutsches Steuerrecht}, author={Heile, Vanessa
    and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020},
    pages={2327–2334} }'
  chicago: 'Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane.
    “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise?
    - Ergebnisse einer Unternehmensbefragung.” <i>Deutsches Steuerrecht</i> 58, no.
    42 (2020): 2327–34.'
  ieee: V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Steuerliche Maßnahmen
    als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung,”
    <i>Deutsches Steuerrecht</i>, vol. 58, no. 42, pp. 2327–2334, 2020.
  mla: Heile, Vanessa, et al. “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung
    der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.” <i>Deutsches Steuerrecht</i>,
    vol. 58, no. 42, 2020, pp. 2327–34.
  short: V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Deutsches Steuerrecht
    58 (2020) 2327–2334.
date_created: 2021-03-09T08:42:06Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
intvolume: '        58'
issue: '42'
language:
- iso: ger
page: 2327-2334
publication: Deutsches Steuerrecht
status: public
title: Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise?
  - Ergebnisse einer Unternehmensbefragung
type: journal_article
user_id: '68751'
volume: 58
year: '2020'
...
---
_id: '21414'
author:
- first_name: Vanessa
  full_name: Heile, Vanessa
  id: '83380'
  last_name: Heile
- first_name: Hans-Peter
  full_name: Huber, Hans-Peter
  last_name: Huber
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: 'Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Umfrage: Steuerliche Verwaltungskosten,
    Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>.; 2020.
    doi:<a href="https://doi.org/10.52569/RUHF6645">10.52569/RUHF6645</a>'
  apa: 'Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). <i>Umfrage:
    Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen
    in der Krise</i>. <a href="https://doi.org/10.52569/RUHF6645">https://doi.org/10.52569/RUHF6645</a>'
  bibtex: '@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Umfrage: Steuerliche
    Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in
    der Krise}, DOI={<a href="https://doi.org/10.52569/RUHF6645">10.52569/RUHF6645</a>},
    author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane,
    Caren}, year={2020} }'
  chicago: 'Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane.
    <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen
    Und Investitionen in Der Krise</i>, 2020. <a href="https://doi.org/10.52569/RUHF6645">https://doi.org/10.52569/RUHF6645</a>.'
  ieee: 'V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Umfrage: Steuerliche
    Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in
    der Krise</i>. 2020.'
  mla: 'Heile, Vanessa, et al. <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche
    Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>. 2020, doi:<a href="https://doi.org/10.52569/RUHF6645">10.52569/RUHF6645</a>.'
  short: 'V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche
    Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in
    Der Krise, 2020.'
date_created: 2021-03-09T08:47:55Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.52569/RUHF6645
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.accounting-for-transparency.de/de/blog/umfrage-administrative-belastung-und-steuererleichterungen-in-der-corona-krise/
oa: '1'
status: public
title: 'Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen
  und Investitionen in der Krise'
type: report
user_id: '68751'
year: '2020'
...
---
_id: '21415'
abstract:
- lang: eng
  text: 'This article comprehensively reviews Australia’s corporate income tax complexity
    as faced by multinational corporations (MNCs) and compares it to the average of
    the remaining OECD countries. Building on unique survey data, I find that the
    Australian tax code is considerably more complex than the OECD average, which
    is mainly due to overly complex anti-avoidance legislation, such as regulations
    on transfer pricing, general anti-avoidance or controlled foreign corporations
    (CFC). In contrast, Australia’s tax framework, which covers processes and features
    such as tax law enactment or tax audits, is close to the OECD average. A more
    detailed analysis yields further interesting insights. For example, excessive
    details in the tax code and the time between the announcement of a tax law change
    and its enactment turn out to be serious issues in Australia relative to the remaining
    OECD countries. '
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  last_name: Hoppe
citation:
  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.
  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} }'
  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.
  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.
  short: T. Hoppe, Australian Tax Forum 35 (2020) 451–475.
date_created: 2021-03-09T08:50:49Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
intvolume: '        35'
issue: '4'
language:
- iso: eng
page: 451-475
publication: Australian Tax Forum
status: public
title: Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average
type: journal_article
user_id: '68607'
volume: 35
year: '2020'
...
---
_id: '21416'
abstract:
- lang: eng
  text: This article comprehensively reviews Australia’s corporate income tax complexity
    as faced by multinational corporations (MNCs) and compares it to the average of
    the remaining OECD countries. Building on unique survey data, I find that the
    Australian tax code is considerably more complex than the OECD average, which
    is mainly due to overly complex anti-avoidance legislation, such as regulations
    on transfer pricing, general anti-avoidance or controlled foreign corporations
    (CFC). In contrast, Australia’s tax framework, which covers processes and features
    such as tax law enactment or tax audits, is close to the OECD average. A more
    granular analysis yields further interesting insights. For example, excessive
    details in the tax code and the time between the announcement of a tax law change
    and its enactment turn out to be serious issues in Australia relative to the remaining
    OECD countries.
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  last_name: Hoppe
citation:
  ama: Hoppe T. <i>Tax Complexity in Australia - A Survey-Based Comparison to the
    OECD Average</i>. Vol No. 14.; 2020.
  apa: Hoppe, T. (2020). <i>Tax Complexity in Australia - A Survey-Based Comparison
    to the OECD Average</i> (Vol. No. 14).
  bibtex: '@book{Hoppe_2020, series={TRR 266 Accounting for Transparency Working Paper
    Series}, title={Tax Complexity in Australia - A Survey-Based Comparison to the
    OECD Average}, volume={No. 14}, author={Hoppe, Thomas}, year={2020}, collection={TRR
    266 Accounting for Transparency Working Paper Series} }'
  chicago: Hoppe, Thomas. <i>Tax Complexity in Australia - A Survey-Based Comparison
    to the OECD Average</i>. Vol. No. 14. TRR 266 Accounting for Transparency Working
    Paper Series, 2020.
  ieee: T. Hoppe, <i>Tax Complexity in Australia - A Survey-Based Comparison to the
    OECD Average</i>, vol. No. 14. 2020.
  mla: Hoppe, Thomas. <i>Tax Complexity in Australia - A Survey-Based Comparison to
    the OECD Average</i>. Vol. No. 14, 2020.
  short: T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the
    OECD Average, 2020.
date_created: 2021-03-09T08:51:55Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526193
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average
type: working_paper
user_id: '68607'
volume: No. 14
year: '2020'
...
---
_id: '21417'
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  id: '22671'
  last_name: Hoppe
- first_name: Deborah
  full_name: Schanz, Deborah
  last_name: Schanz
- first_name: Adrian
  full_name: Schipp, Adrian
  id: '44288'
  last_name: Schipp
- first_name: Felix
  full_name: Siegel, Felix
  last_name: Siegel
- first_name: Susann
  full_name: Sturm, Susann
  last_name: Sturm
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Hoppe T, Schanz D, Schipp A, Siegel F, Sturm S, Sureth-Sloane C. <i>2018 Global
    MNC Tax Complexity Survey</i>.; 2020. doi:<a href="https://doi.org/10.52569/RPVO1003">10.52569/RPVO1003</a>
  apa: Hoppe, T., Schanz, D., Schipp, A., Siegel, F., Sturm, S., &#38; Sureth-Sloane,
    C. (2020). <i>2018 Global MNC Tax Complexity Survey</i>. <a href="https://doi.org/10.52569/RPVO1003">https://doi.org/10.52569/RPVO1003</a>
  bibtex: '@book{Hoppe_Schanz_Schipp_Siegel_Sturm_Sureth-Sloane_2020, title={2018
    Global MNC Tax Complexity Survey}, DOI={<a href="https://doi.org/10.52569/RPVO1003">10.52569/RPVO1003</a>},
    author={Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix
    and Sturm, Susann and Sureth-Sloane, Caren}, year={2020} }'
  chicago: Hoppe, Thomas, Deborah Schanz, Adrian Schipp, Felix Siegel, Susann Sturm,
    and Caren Sureth-Sloane. <i>2018 Global MNC Tax Complexity Survey</i>, 2020. <a
    href="https://doi.org/10.52569/RPVO1003">https://doi.org/10.52569/RPVO1003</a>.
  ieee: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, and C. Sureth-Sloane,
    <i>2018 Global MNC Tax Complexity Survey</i>. 2020.
  mla: Hoppe, Thomas, et al. <i>2018 Global MNC Tax Complexity Survey</i>. 2020, doi:<a
    href="https://doi.org/10.52569/RPVO1003">10.52569/RPVO1003</a>.
  short: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018
    Global MNC Tax Complexity Survey, 2020.
date_created: 2021-03-09T08:56:59Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.52569/RPVO1003
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.taxcomplexity.org/download/2018%20Global%20MNC%20Tax%20Complexity%20Survey%20-%20Executive%20Summary.pdf
oa: '1'
status: public
title: 2018 Global MNC Tax Complexity Survey
type: report
user_id: '68751'
year: '2020'
...
---
_id: '21418'
abstract:
- lang: eng
  text: This paper introduces an index that comprehensively measures the complexity
    of countries’ corporate income tax systems faced by multinational corporations.
    It builds on surveys of highly experienced tax consultants of the largest international
    tax services networks. The index, called the Tax Complexity Index (TCI), is composed
    of a tax code subindex covering tax regulations and a tax framework subindex covering
    tax processes and features. For a sample of 100 countries, we find that tax complexity
    varies considerably across countries, and tax code and framework complexity also
    vary within countries. Among others, tax complexity is strongly driven by the
    complexity of transfer pricing regulations in the tax code and tax audits in the
    tax framework. When analyzing the associations with other country characteristics,
    we identify different patterns. For example, with regard to GDP, we find a positive
    association with tax code complexity and a negative association with tax framework
    complexity, suggesting that highly economically developed countries tend to have
    more complex tax codes and less complex frameworks. Overall, our tax complexity
    measures can serve as valuable proxies in future research and supportive tools
    for a variety of firm decisions and national and international tax policy discussions.
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  last_name: Hoppe
- first_name: Deborah
  full_name: Schanz, Deborah
  last_name: Schanz
- first_name: Susann
  full_name: Sturm, Susann
  last_name: Sturm
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: 'Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. <i>Measuring Tax Complexity Across
    Countries: A Survey Study on MNCs</i>. Vol No. 5.; 2020.'
  apa: 'Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2020). <i>Measuring
    Tax Complexity Across Countries: A Survey Study on MNCs</i> (Vol. No. 5).'
  bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2020, series={TRR 266 Accounting
    for Transparency Working Paper Series}, title={Measuring Tax Complexity Across
    Countries: A Survey Study on MNCs}, volume={No. 5}, author={Hoppe, Thomas and
    Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2020}, collection={TRR
    266 Accounting for Transparency Working Paper Series} }'
  chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane.
    <i>Measuring Tax Complexity Across Countries: A Survey Study on MNCs</i>. Vol.
    No. 5. TRR 266 Accounting for Transparency Working Paper Series, 2020.'
  ieee: 'T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, <i>Measuring Tax Complexity
    Across Countries: A Survey Study on MNCs</i>, vol. No. 5. 2020.'
  mla: 'Hoppe, Thomas, et al. <i>Measuring Tax Complexity Across Countries: A Survey
    Study on MNCs</i>. Vol. No. 5, 2020.'
  short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity
    Across Countries: A Survey Study on MNCs, 2020.'
date_created: 2021-03-09T08:59:47Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3469663
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: 'Measuring Tax Complexity Across Countries: A Survey Study on MNCs'
type: working_paper
user_id: '68607'
volume: No. 5
year: '2020'
...
---
_id: '21419'
abstract:
- lang: eng
  text: This paper analyzes the association between tax complexity and foreign direct
    investments (FDI) based on the newly developed Tax Complexity Index (TCI) and
    its components. For a sample of 15,607 new foreign subsidiaries, we find no association
    between total tax complexity, as proxied by the TCI, and the location probability.
    When we decompose the TCI into tax code complexity and tax framework complexity,
    we find opposing associations. Tax code complexity is positively related to the
    location probability, while tax framework complexity is negatively related to
    it. These associations are, for example, driven by the complexity of transfer
    pricing and loss offset regulations in the tax code and the dimensions guidance,
    audits, as well as filing and payments, in the tax framework. In additional analyses,
    we find that the associations are sensitive to certain characteristics, such as
    country-specific and firm-specific characteristics. For example, the positive
    tax code association diminishes when tax rates are high. Overall, we are the first
    to provide empirical evidence on potential cost-benefit tradeoffs of tax complexity
    for FDI and thereby enhance prior literature, which has primarily focused on the
    costs of tax complexity.
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  last_name: Hoppe
- first_name: Deborah
  full_name: Schanz, Deborah
  last_name: Schanz
- first_name: Susann
  full_name: Sturm, Susann
  last_name: Sturm
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
- first_name: Johannes
  full_name: Voget, Johannes
  last_name: Voget
citation:
  ama: 'Hoppe T, Schanz D, Sturm S, Sureth-Sloane C, Voget J. <i>The Relation between
    Tax Complexity and Foreign Direct Investments: Evidence Across Countries</i>.
    Vol No. 13.; 2020.'
  apa: 'Hoppe, T., Schanz, D., Sturm, S., Sureth-Sloane, C., &#38; Voget, J. (2020).
    <i>The Relation between Tax Complexity and Foreign Direct Investments: Evidence
    Across Countries</i> (Vol. No. 13).'
  bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_Voget_2020, series={TRR 266 Accounting
    for Transparency Working Paper Series}, title={The Relation between Tax Complexity
    and Foreign Direct Investments: Evidence Across Countries}, volume={No. 13}, author={Hoppe,
    Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget,
    Johannes}, year={2020}, collection={TRR 266 Accounting for Transparency Working
    Paper Series} }'
  chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, Caren Sureth-Sloane, and
    Johannes Voget. <i>The Relation between Tax Complexity and Foreign Direct Investments:
    Evidence Across Countries</i>. Vol. No. 13. TRR 266 Accounting for Transparency
    Working Paper Series, 2020.'
  ieee: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, and J. Voget, <i>The Relation
    between Tax Complexity and Foreign Direct Investments: Evidence Across Countries</i>,
    vol. No. 13. 2020.'
  mla: 'Hoppe, Thomas, et al. <i>The Relation between Tax Complexity and Foreign Direct
    Investments: Evidence Across Countries</i>. Vol. No. 13, 2020.'
  short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, J. Voget, The Relation
    between Tax Complexity and Foreign Direct Investments: Evidence Across Countries,
    2020.'
date_created: 2021-03-09T09:01:35Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526177
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: 'The Relation between Tax Complexity and Foreign Direct Investments: Evidence
  Across Countries'
type: working_paper
user_id: '68607'
volume: No. 13
year: '2020'
...
---
_id: '21422'
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Sureth-Sloane C. Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem
    in Deutschland. <i>AWV-Informationen</i>. 2020;(5):16-19.
  apa: Sureth-Sloane, C. (2020). Steuerkomplexität als Standortfaktor. So komplex
    ist das Steuersystem in Deutschland. <i>AWV-Informationen</i>, (5), 16–19.
  bibtex: '@article{Sureth-Sloane_2020, title={Steuerkomplexität als Standortfaktor.
    So komplex ist das Steuersystem in Deutschland}, number={5}, journal={AWV-Informationen},
    author={Sureth-Sloane, Caren}, year={2020}, pages={16–19} }'
  chicago: 'Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex
    ist das Steuersystem in Deutschland.” <i>AWV-Informationen</i>, no. 5 (2020):
    16–19.'
  ieee: C. Sureth-Sloane, “Steuerkomplexität als Standortfaktor. So komplex ist das
    Steuersystem in Deutschland,” <i>AWV-Informationen</i>, no. 5, pp. 16–19, 2020.
  mla: Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist
    das Steuersystem in Deutschland.” <i>AWV-Informationen</i>, no. 5, 2020, pp. 16–19.
  short: C. Sureth-Sloane, AWV-Informationen (2020) 16–19.
date_created: 2021-03-09T09:16:05Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
issue: '5'
language:
- iso: ger
main_file_link:
- open_access: '1'
  url: https://www.awv-net.de/aktuelles/meldungen/steuerkomplexitaet-als-standortfaktor-so-komplex-ist-das-steuersystem-in-deutschland.html
oa: '1'
page: 16-19
publication: AWV-Informationen
status: public
title: Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland
type: journal_article
user_id: '68607'
year: '2020'
...
---
_id: '21539'
article_number: '101717'
author:
- first_name: Regina
  full_name: Ortmann, Regina
  last_name: Ortmann
- first_name: Matthias
  full_name: Pelster, Matthias
  last_name: Pelster
- first_name: Sascha Tobias
  full_name: Wengerek, Sascha Tobias
  last_name: Wengerek
citation:
  ama: Ortmann R, Pelster M, Wengerek ST. COVID-19 and investor behavior. <i>Finance
    Research Letters</i>. 2020. doi:<a href="https://doi.org/10.1016/j.frl.2020.101717">10.1016/j.frl.2020.101717</a>
  apa: Ortmann, R., Pelster, M., &#38; Wengerek, S. T. (2020). COVID-19 and investor
    behavior. <i>Finance Research Letters</i>. <a href="https://doi.org/10.1016/j.frl.2020.101717">https://doi.org/10.1016/j.frl.2020.101717</a>
  bibtex: '@article{Ortmann_Pelster_Wengerek_2020, title={COVID-19 and investor behavior},
    DOI={<a href="https://doi.org/10.1016/j.frl.2020.101717">10.1016/j.frl.2020.101717</a>},
    number={101717}, journal={Finance Research Letters}, author={Ortmann, Regina and
    Pelster, Matthias and Wengerek, Sascha Tobias}, year={2020} }'
  chicago: Ortmann, Regina, Matthias Pelster, and Sascha Tobias Wengerek. “COVID-19
    and Investor Behavior.” <i>Finance Research Letters</i>, 2020. <a href="https://doi.org/10.1016/j.frl.2020.101717">https://doi.org/10.1016/j.frl.2020.101717</a>.
  ieee: R. Ortmann, M. Pelster, and S. T. Wengerek, “COVID-19 and investor behavior,”
    <i>Finance Research Letters</i>, 2020.
  mla: Ortmann, Regina, et al. “COVID-19 and Investor Behavior.” <i>Finance Research
    Letters</i>, 101717, 2020, doi:<a href="https://doi.org/10.1016/j.frl.2020.101717">10.1016/j.frl.2020.101717</a>.
  short: R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters (2020).
date_created: 2021-03-18T12:02:09Z
date_updated: 2022-01-06T06:55:03Z
department:
- _id: '187'
doi: 10.1016/j.frl.2020.101717
language:
- iso: eng
publication: Finance Research Letters
publication_identifier:
  issn:
  - 1544-6123
publication_status: published
status: public
title: COVID-19 and investor behavior
type: journal_article
user_id: '21222'
year: '2020'
...
---
_id: '17348'
author:
- first_name: Jan-Peter
  full_name: Kucklick, Jan-Peter
  id: '77066'
  last_name: Kucklick
- first_name: Oliver
  full_name: Müller, Oliver
  id: '72849'
  last_name: Müller
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.'
  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>.'
  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} }'
  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.'
  short: 'J.-P. Kucklick, O. Müller, in: Symposium on Statistical Challenges in Electronic
    Commerce Research (SCECR), 2020.'
conference:
  name: Symposium on Statistical Challenges in Electronic Commerce Research (SCECR)
date_created: 2020-06-27T12:41:10Z
date_updated: 2022-01-06T06:53:08Z
department:
- _id: '196'
external_id:
  arxiv:
  - '2006.11406'
language:
- iso: eng
publication: Symposium on Statistical Challenges in Electronic Commerce Research (SCECR)
status: public
title: 'Location, location, location: Satellite image-based real-estate  appraisal'
type: conference
user_id: '71922'
year: '2020'
...
---
_id: '17361'
author:
- first_name: Rose-Marie
  full_name: Johansson-Pajala, Rose-Marie
  last_name: Johansson-Pajala
- first_name: Kirsten
  full_name: Thommes, Kirsten
  id: '72497'
  last_name: Thommes
- first_name: Julia Amelie
  full_name: Hoppe, Julia Amelie
  id: '73093'
  last_name: Hoppe
- first_name: Outi
  full_name: Tuisku, Outi
  last_name: Tuisku
- first_name: Lea
  full_name: Hennala, Lea
  last_name: Hennala
- first_name: Satu
  full_name: Pekkarinen, Satu
  last_name: Pekkarinen
- first_name: Helina
  full_name: Melkas, Helina
  last_name: Melkas
- first_name: Christine
  full_name: Gustafsson, Christine
  last_name: Gustafsson
citation:
  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>'
  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} }'
  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.'
  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.
date_created: 2020-07-08T11:05:29Z
date_updated: 2022-01-06T06:53:09Z
department:
- _id: '178'
doi: 10.1007/s12369-020-00619-y
language:
- iso: eng
page: 1-15
project:
- _id: '46'
  grant_number: 16SV7954
  name: 'Use of care robots in welfare services: New models for effective orientation'
publication: International Journal of Social Robotics
status: public
title: 'Care Robot Orientation: What, Who and How? Potential Users` Perceptions'
type: journal_article
user_id: '49071'
year: '2020'
...
---
_id: '17366'
author:
- first_name: Julia Amelie
  full_name: Hoppe, Julia Amelie
  id: '73093'
  last_name: Hoppe
- first_name: Rose-Marie
  full_name: Johansson-Pajala, Rose-Marie
  last_name: Johansson-Pajala
- first_name: Christine
  full_name: Gustafsson, Christine
  last_name: Gustafsson
- first_name: Helinä
  full_name: Melkas, Helinä
  last_name: Melkas
- first_name: Outi
  full_name: Tusku, Outi
  last_name: Tusku
- first_name: Satu
  full_name: Pekkarinen, Satu
  last_name: Pekkarinen
- first_name: Lea
  full_name: Hennala, Lea
  last_name: Hennala
citation:
  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.
  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>.
  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} }'
  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.).
  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.
  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.
  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.).
date_created: 2020-07-09T09:03:44Z
date_updated: 2022-01-06T06:53:09Z
department:
- _id: '178'
intvolume: '         2'
language:
- iso: ger
publication: Industrie 4.0 Management
publication_identifier:
  issn:
  - 2364-9208
publication_status: inpress
status: public
title: Technologieorientierung zu Assistenzrobotik – Welche Akzeptanz besteht bei
  der Einführung von Assistenzrobotik für die Pflege älterer Menschen?
type: journal_article
user_id: '49071'
volume: 2
year: '2020'
...
---
_id: '17367'
author:
- first_name: Julia Amelie
  full_name: Hoppe, Julia Amelie
  id: '73093'
  last_name: Hoppe
- first_name: Rose-Marie
  full_name: Johansson-Pajala, Rose-Marie
  last_name: Johansson-Pajala
- first_name: Christine
  full_name: Gustafsson, Christine
  last_name: Gustafsson
- first_name: Helinä
  full_name: Melkas, Helinä
  last_name: Melkas
- first_name: Outi
  full_name: Tusku, Outi
  last_name: Tusku
- first_name: Satu
  full_name: Pekkarinen, Satu
  last_name: Pekkarinen
- first_name: Lea
  full_name: Hennala, Lea
  last_name: Hennala
- first_name: Kirsten
  full_name: Thommes, Kirsten
  id: '72497'
  last_name: Thommes
citation:
  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} }'
  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.'
  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>.'
  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.'
date_created: 2020-07-09T09:12:30Z
date_updated: 2022-01-06T06:53:09Z
department:
- _id: '178'
doi: 10.1515/9783110677485-009
editor:
- first_name: Joschka
  full_name: Haltaufderheide, Joschka
  last_name: Haltaufderheide
- first_name: Johanna
  full_name: Hovemann, Johanna
  last_name: Hovemann
- first_name: Jochen
  full_name: Vollmann, Jochen
  last_name: Vollmann
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.diva-portal.org/smash/get/diva2:1432161/FULLTEXT01.pdf
oa: '1'
page: 139-156
place: Berlin / Boston
project:
- _id: '46'
  grant_number: 16SV7954
  name: 'Use of care robots in welfare services: New models for effective orientation'
publication: 'Aging between Participation and Simulation - Ethical Dimensions of Socially
  Assistive Technologies in elderly care '
publication_status: published
publisher: De Gruyter
status: public
title: 'Assistive robots in care: Expectations and perceptions of older people'
type: book_chapter
user_id: '49071'
year: '2020'
...
---
_id: '17368'
author:
- first_name: Christian
  full_name: Vorbohle, Christian
  id: '29951'
  last_name: Vorbohle
- first_name: Daniel
  full_name: Szopinski, Daniel
  id: '36372'
  last_name: Szopinski
- first_name: Dennis
  full_name: Kundisch, Dennis
  id: '21117'
  last_name: Kundisch
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.'
  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.'
  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} }'
  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.'
  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.'
  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.'
  short: C. Vorbohle, D. Szopinski, D. Kundisch, 391 (2020).
conference:
  end_date: 2020-07-08
  location: Potsdam, Germany
  name: 10th International Symposium on Business Modeling and Software Design (BMSD)
  start_date: 2020-07-06
date_created: 2020-07-09T17:46:18Z
date_updated: 2022-01-06T06:53:09Z
ddc:
- '040'
department:
- _id: '276'
editor:
- first_name: B.
  full_name: Shishkov, B.
  last_name: Shishkov
file:
- access_level: closed
  content_type: application/pdf
  creator: dsz
  date_created: 2020-09-29T07:47:23Z
  date_updated: 2020-09-29T07:47:23Z
  file_id: '19763'
  file_name: BMSD2020_Springer_BMD.pdf
  file_size: 293783
  relation: main_file
  success: 1
file_date_updated: 2020-09-29T07:47:23Z
has_accepted_license: '1'
intvolume: '       391'
language:
- iso: eng
project:
- _id: '1'
  name: SFB 901
- _id: '4'
  name: SFB 901 - Project Area C
- _id: '17'
  name: SFB 901 - Subproject C5
publication_identifier:
  isbn:
  - 978-3-030-52305-3
publication_status: published
publisher: Springer
series_title: Lecture Notes in Business Information Processing
status: public
title: 'Business Model Dependencies: Towards conceptualizing dependencies for extending
  modeling languages for business models'
type: conference
user_id: '36372'
volume: 391
year: '2020'
...
---
_id: '17703'
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.
author:
- first_name: Sascha Tobias
  full_name: Wengerek, Sascha Tobias
  id: '48837'
  last_name: Wengerek
  orcid: 0000-0002-7820-3903
citation:
  ama: Wengerek ST. <i>Share Price Reactions to Tariff Imposition Announcements in
    the Trump Era - An Event Study of the Trade Conflict</i>.; 2020.
  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} }'
  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.
  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.
  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.
  short: S.T. Wengerek, Share Price Reactions to Tariff Imposition Announcements in
    the Trump Era - An Event Study of the Trade Conflict, 2020.
date_created: 2020-08-07T09:34:29Z
date_updated: 2022-01-06T06:53:17Z
department:
- _id: '186'
jel:
- F14
- F18
- F23
- F51
keyword:
- event study
- international relations
- protectionism
- strategic trade policy
- tariffs
- trade conflict
language:
- iso: eng
main_file_link:
- url: https://ideas.repec.org/p/pdn/dispap/59.html
page: '63'
status: public
title: Share price reactions to tariff imposition announcements in the Trump era -
  An event study of the trade conflict
type: working_paper
user_id: '48837'
year: '2020'
...