--- _id: '35097' author: - first_name: Michael full_name: Ebert, Michael id: '42419' last_name: Ebert - first_name: Ulrich full_name: Schäfer, Ulrich last_name: Schäfer - first_name: Georg Thomas full_name: Schneider, Georg Thomas last_name: Schneider citation: ama: Ebert M, Schäfer U, Schneider GT. Information Leaks and Voluntary Disclosure.; 2022. doi:10.2139/ssrn.4168084 apa: Ebert, M., Schäfer, U., & Schneider, G. T. (2022). Information Leaks and Voluntary Disclosure. https://doi.org/10.2139/ssrn.4168084 bibtex: '@book{Ebert_Schäfer_Schneider_2022, title={Information Leaks and Voluntary Disclosure}, DOI={10.2139/ssrn.4168084}, author={Ebert, Michael and Schäfer, Ulrich and Schneider, Georg Thomas}, year={2022} }' chicago: Ebert, Michael, Ulrich Schäfer, and Georg Thomas Schneider. Information Leaks and Voluntary Disclosure, 2022. https://doi.org/10.2139/ssrn.4168084. ieee: M. Ebert, U. Schäfer, and G. T. Schneider, Information Leaks and Voluntary Disclosure. 2022. mla: Ebert, Michael, et al. Information Leaks and Voluntary Disclosure. 2022, doi:10.2139/ssrn.4168084. short: M. Ebert, U. Schäfer, G.T. Schneider, Information Leaks and Voluntary Disclosure, 2022. date_created: 2023-01-02T10:24:15Z date_updated: 2023-01-12T08:59:19Z department: - _id: '186' - _id: '190' - _id: '635' doi: 10.2139/ssrn.4168084 language: - iso: eng publication_identifier: issn: - 1556-5068 publication_status: published status: public title: Information Leaks and Voluntary Disclosure type: working_paper user_id: '42419' year: '2022' ... --- _id: '37070' author: - first_name: Bianca full_name: Beyer, Bianca last_name: Beyer - first_name: Vanessa full_name: Flagmeier, Vanessa id: '8084' last_name: Flagmeier - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi citation: ama: Beyer B, Flagmeier V, Kosi U. Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?; 2022. apa: Beyer, B., Flagmeier, V., & Kosi, U. (2022). Does private firms’ disclosure affect public peers’ information environment? bibtex: '@book{Beyer_Flagmeier_Kosi_2022, title={Does private firms’ disclosure affect public peers’ information environment?}, author={Beyer, Bianca and Flagmeier, Vanessa and Kosi, Urska}, year={2022} }' chicago: Beyer, Bianca, Vanessa Flagmeier, and Urska Kosi. Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, 2022. ieee: B. Beyer, V. Flagmeier, and U. Kosi, Does private firms’ disclosure affect public peers’ information environment? 2022. mla: Beyer, Bianca, et al. Does Private Firms’ Disclosure Affect Public Peers’ Information Environment? 2022. short: B. Beyer, V. Flagmeier, U. Kosi, Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, 2022. date_created: 2023-01-17T12:24:02Z date_updated: 2023-01-17T13:36:09Z department: - _id: '635' - _id: '186' - _id: '551' language: - iso: eng status: public title: Does private firms’ disclosure affect public peers’ information environment? type: working_paper user_id: '88603' year: '2022' ... --- _id: '37131' abstract: - lang: eng text: 'This paper introduces a novel database on the European corporate bond market to analyze the role of transparency regulation and recent developments in bond markets. We use data from the European Securities and Markets Authority (ESMA) to build a comprehensive database covering daily corporate bond listing information in Europe starting in 2018. We then analyze the different market segments of the European bond market along four key areas: (i) time and cross-sectional trends in bond listings; (ii) composition of firms on the market; (iii) firms’ financial reporting transparency; (iv) bond contract terms. Furthermore, we discuss the impact of recent economic events on these key areas.' author: - first_name: Benedikt full_name: Franke, Benedikt last_name: Franke - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi - first_name: Pia full_name: Stoczek, Pia last_name: Stoczek citation: ama: Franke B, Kosi U, Stoczek P. Current Developments in the European Corporate Bond Market.; 2022. apa: Franke, B., Kosi, U., & Stoczek, P. (2022). Current developments in the European corporate bond market. bibtex: '@book{Franke_Kosi_Stoczek_2022, title={Current developments in the European corporate bond market}, author={Franke, Benedikt and Kosi, Urska and Stoczek, Pia}, year={2022} }' chicago: Franke, Benedikt, Urska Kosi, and Pia Stoczek. Current Developments in the European Corporate Bond Market, 2022. ieee: B. Franke, U. Kosi, and P. Stoczek, Current developments in the European corporate bond market. 2022. mla: Franke, Benedikt, et al. Current Developments in the European Corporate Bond Market. 2022. short: B. Franke, U. Kosi, P. Stoczek, Current Developments in the European Corporate Bond Market, 2022. date_created: 2023-01-17T14:27:46Z date_updated: 2023-01-18T13:33:18Z department: - _id: '635' - _id: '186' - _id: '551' keyword: - Transparency regulation - Corporate bond - European market language: - iso: eng main_file_link: - url: https://wiwi.uni-paderborn.de/fileadmin/dep2ls4/Franke_Kosi_Stoczek.pdf status: public title: Current developments in the European corporate bond market type: working_paper user_id: '88603' year: '2022' ... --- _id: '37088' abstract: - lang: eng text: We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks in Germany. They do not have typical shareholders but rather are established by municipal trustees and can serve clients only in their distinct operating area. This setting permits us to identify demand for CSR information by their main stakeholder groups – municipal trustees and private and corporate clients. In this way, our analysis focuses on the double-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or green party and the presence of more supervisory board members belonging to a left-wing or green party are associated with longer CSR reports and more disclosure on environmental, social, employee and human rights matters. In addition, competition for private clients and the sustainability orientation of corporate clients are associated with longer reports and more disclosure on environmental, employee and human rights matters. These findings suggest that savings banks’ CSR reports cater to their principal stakeholders’ demand for CSR information. author: - first_name: Maryna full_name: Gulenko, Maryna id: '64226' last_name: Gulenko - first_name: Saskia full_name: Kohlhase, Saskia last_name: Kohlhase - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi citation: ama: 'Gulenko M, Kohlhase S, Kosi U. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms.; 2022.' apa: 'Gulenko, M., Kohlhase, S., & Kosi, U. (2022). CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms.' bibtex: '@book{Gulenko_Kohlhase_Kosi_2022, title={CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms}, author={Gulenko, Maryna and Kohlhase, Saskia and Kosi, Urska}, year={2022} }' chicago: 'Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.' ieee: 'M. Gulenko, S. Kohlhase, and U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms. 2022.' mla: 'Gulenko, Maryna, et al. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms. 2022.' short: 'M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.' date_created: 2023-01-17T12:40:09Z date_updated: 2023-01-18T13:59:33Z department: - _id: '635' - _id: '186' - _id: '551' keyword: - Corporate social responsibility - Mandatory reporting - Non-publicly listed banks - Double materiality - Stakeholder groups - Political influence language: - iso: eng main_file_link: - url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4040946 status: public title: 'CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms' type: working_paper user_id: '88603' year: '2022' ... --- _id: '37089' abstract: - lang: eng text: This research note links the legal framework of the insolvency process of German firms to the information available in the newly-constructed insol database. In particular, the database contains information from documents published by German insolvency courts in period 2005- 2022. This research note first presents the insolvency process with steps and events of the process as determined by the Insolvency Law (InsO). Next, it classifies the documents to specific steps and events, and then presents their information content using textual analysis. Specifically, we identify target phrases via manual document checks and then create regular expressions for the target phrases. Classification of documents allows us to sketch most common paths that insolvent firms go through. author: - first_name: Theresa full_name: Ahlers, Theresa last_name: Ahlers - first_name: Fikir Worku full_name: Edossa, Fikir Worku last_name: Edossa - first_name: Matthias full_name: Uckert, Matthias last_name: Uckert - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi citation: ama: 'Ahlers T, Edossa FW, Uckert M, Kosi U. Insolvcency Process in Germany and the Insol Database: A Research Note.; 2022.' apa: 'Ahlers, T., Edossa, F. W., Uckert, M., & Kosi, U. (2022). Insolvcency Process in Germany and the insol database: A research Note.' bibtex: '@book{Ahlers_Edossa_Uckert_Kosi_2022, title={Insolvcency Process in Germany and the insol database: A research Note}, author={Ahlers, Theresa and Edossa, Fikir Worku and Uckert, Matthias and Kosi, Urska}, year={2022} }' chicago: 'Ahlers, Theresa, Fikir Worku Edossa, Matthias Uckert, and Urska Kosi. Insolvcency Process in Germany and the Insol Database: A Research Note, 2022.' ieee: 'T. Ahlers, F. W. Edossa, M. Uckert, and U. Kosi, Insolvcency Process in Germany and the insol database: A research Note. 2022.' mla: 'Ahlers, Theresa, et al. Insolvcency Process in Germany and the Insol Database: A Research Note. 2022.' short: 'T. Ahlers, F.W. Edossa, M. Uckert, U. Kosi, Insolvcency Process in Germany and the Insol Database: A Research Note, 2022.' date_created: 2023-01-17T12:50:09Z date_updated: 2023-01-18T14:01:48Z department: - _id: '635' - _id: '186' - _id: '551' keyword: - insol database - insolvency process - Germany - court fillings language: - iso: eng main_file_link: - url: https://wiwi.uni-paderborn.de/fileadmin/dep2ls4/ahlers_etal.pdf publication_status: published status: public title: 'Insolvcency Process in Germany and the insol database: A research Note' type: working_paper user_id: '88603' year: '2022' ... --- _id: '22221' author: - first_name: Maximilian full_name: Blankenfeldt, Maximilian last_name: Blankenfeldt - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller - first_name: Arndt full_name: Weinrich, Arndt id: '72091' last_name: Weinrich orcid: 0000-0002-3983-0269 citation: ama: 'Blankenfeldt M, Müller J, Weinrich A. Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis. In: Vögele A, ed. Intangibles - Immaterielle Werte. 2nd ed. C.H.Beck; 2021.' apa: 'Blankenfeldt, M., Müller, J., & Weinrich, A. (2021). Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis. In A. Vögele (Ed.), Intangibles - Immaterielle Werte (2nd ed.). C.H.Beck.' bibtex: '@inbook{Blankenfeldt_Müller_Weinrich_2021, place={München}, edition={2}, title={Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis}, booktitle={Intangibles - Immaterielle Werte}, publisher={C.H.Beck}, author={Blankenfeldt, Maximilian and Müller, Jens and Weinrich, Arndt}, editor={Vögele, Alexander}, year={2021} }' chicago: 'Blankenfeldt, Maximilian, Jens Müller, and Arndt Weinrich. “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis.” In Intangibles - Immaterielle Werte, edited by Alexander Vögele, 2nd ed. München: C.H.Beck, 2021.' ieee: 'M. Blankenfeldt, J. Müller, and A. Weinrich, “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis,” in Intangibles - Immaterielle Werte, 2nd ed., A. Vögele, Ed. München: C.H.Beck, 2021.' mla: 'Blankenfeldt, Maximilian, et al. “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis.” Intangibles - Immaterielle Werte, edited by Alexander Vögele, 2nd ed., C.H.Beck, 2021.' short: 'M. Blankenfeldt, J. Müller, A. Weinrich, in: A. Vögele (Ed.), Intangibles - Immaterielle Werte, 2nd ed., C.H.Beck, München, 2021.' date_created: 2021-05-24T10:26:53Z date_updated: 2022-01-06T06:55:29Z department: - _id: '186' - _id: '189' - _id: '635' edition: '2' editor: - first_name: Alexander full_name: Vögele, Alexander last_name: Vögele language: - iso: ger place: München publication: Intangibles - Immaterielle Werte publication_identifier: isbn: - 978-3-406-71601-0 publication_status: published publisher: C.H.Beck status: public title: 'Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis' type: book_chapter user_id: '72091' year: '2021' ... --- _id: '36065' 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 orcid: ' 0000-0002-8183-5901' citation: ama: Flagmeier V, Müller J, Sureth-Sloane C. When do firms highlight their effective tax rate? Accounting and Business Research. 2021;53(1):1-37. doi:10.1080/00014788.2021.1958669 apa: Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2021). When do firms highlight their effective tax rate? Accounting and Business Research, 53(1), 1–37. https://doi.org/10.1080/00014788.2021.1958669 bibtex: '@article{Flagmeier_Müller_Sureth-Sloane_2021, title={When do firms highlight their effective tax rate?}, volume={53}, DOI={10.1080/00014788.2021.1958669}, number={1}, journal={Accounting and Business Research}, publisher={Informa UK Limited}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2021}, pages={1–37} }' chicago: 'Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research 53, no. 1 (2021): 1–37. https://doi.org/10.1080/00014788.2021.1958669.' ieee: 'V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When do firms highlight their effective tax rate?,” Accounting and Business Research, vol. 53, no. 1, pp. 1–37, 2021, doi: 10.1080/00014788.2021.1958669.' mla: Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research, vol. 53, no. 1, Informa UK Limited, 2021, pp. 1–37, doi:10.1080/00014788.2021.1958669. short: V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research 53 (2021) 1–37. date_created: 2023-01-11T11:34:17Z date_updated: 2023-01-12T11:52:59Z department: - _id: '635' - _id: '186' - _id: '189' - _id: '19' doi: 10.1080/00014788.2021.1958669 intvolume: ' 53' issue: '1' keyword: - Accounting - Finance language: - iso: eng page: 1-37 publication: Accounting and Business Research publication_identifier: issn: - 0001-4788 - 2159-4260 publication_status: published publisher: Informa UK Limited status: public title: When do firms highlight their effective tax rate? type: journal_article user_id: '83776' volume: 53 year: '2021' ... --- _id: '37136' abstract: - lang: eng text: This study examines the relation between voluntary audit and the cost of debt in private firms. We use a sample of 4,058 small private firms operating in the period 2006‐2017 that are not subject to mandatory audits. Firms decide for a voluntary audit of financial statements either because the economic setting in which they operate effectively forces them to do so (e.g., ownership complexity, export‐oriented supply chain, subsidiary status) or because firm fundamentals and/or financial reporting practices limit their access to financial debt, both reflected in earnings quality. We use these factors to model the decision for voluntary audit. In the outcome analyses, we find robust evidence that voluntary audits are associated with higher, rather than lower, interest rate by up to 3.0 percentage points. This effect is present regardless of the perceived audit quality (Big‐4 vs. non‐Big‐4), but is stronger for non‐Big‐4 audits where auditees have a stronger position relative to auditors. Audited firms’ earnings are less informative about future operating performance relative to unaudited counterparts. We conclude that voluntary audits facilitate access to financial debt for firms with higher risk that may otherwise have no access to this form of financing. The price paid is reflected in higher interest rates charged to firms with voluntary audits – firms with higher information and/or fundamental risk. author: - first_name: Riste full_name: Ichev, Riste last_name: Ichev - first_name: Jernej full_name: Koren, Jernej last_name: Koren - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi - first_name: Katarina full_name: Sitar Sustar, Katarina last_name: Sitar Sustar - first_name: Aljosa full_name: Valentincic, Aljosa last_name: Valentincic citation: ama: 'Ichev R, Koren J, Kosi U, Sitar Sustar K, Valentincic A. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.; 2021.' apa: 'Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., & Valentincic, A. (2021). Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.' bibtex: '@book{Ichev_Koren_Kosi_Sitar Sustar_Valentincic_2021, title={Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk}, author={Ichev, Riste and Koren, Jernej and Kosi, Urska and Sitar Sustar, Katarina and Valentincic, Aljosa}, year={2021} }' chicago: 'Ichev, Riste, Jernej Koren, Urska Kosi, Katarina Sitar Sustar, and Aljosa Valentincic. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2021.' ieee: 'R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, and A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. 2021.' mla: 'Ichev, Riste, et al. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. 2021.' short: 'R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2021.' date_created: 2023-01-17T15:03:08Z date_updated: 2023-01-18T13:40:40Z department: - _id: '635' - _id: '186' - _id: '551' keyword: - private firms - voluntary audit - cost of debt - self‐selection bias - risk language: - iso: eng main_file_link: - url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3853927 status: public title: 'Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk' type: working_paper user_id: '88603' year: '2021' ... --- _id: '16486' abstract: - lang: eng text: After the introduction of CbCR – pursuant to the BEPS Project (Action 13) in 2015 –, which was established to reduce the information asymmetry between MNEs and tax authorities of the countries they operate in, now public CbCR – as suggested by the EU Commission in 2016 – is discussed as a next step. Here, the objective is to overcome information asymmetries between MNEs and the general public of the countries they operate in. Starting from the assumption that regulators care about the legitimacy of tax laws, this article evaluates pros and cons of public CbCR. The authors find that from the perspective of information asymmetries, public CbCR increases tax transparency only marginally at best. Accordingly, it is concluded that democracies that are based on the rule of law seem to rely on pillories in terms of public CbCR to enforce fair tax payments. article_type: original author: - first_name: Martin full_name: Lagarden, Martin last_name: Lagarden - first_name: Ulrich full_name: Schreiber, Ulrich last_name: Schreiber - first_name: Dirk full_name: Simons, Dirk last_name: Simons - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Lagarden M, Schreiber U, Simons D, Sureth-Sloane C. Country-by-Country Reporting Goes Public - Cui Bono? International Transfer Pricing Journal. 2020;27(2). apa: Lagarden, M., Schreiber, U., Simons, D., & Sureth-Sloane, C. (2020). Country-by-Country Reporting Goes Public - Cui Bono? International Transfer Pricing Journal, 27(2). bibtex: '@article{Lagarden_Schreiber_Simons_Sureth-Sloane_2020, title={Country-by-Country Reporting Goes Public - Cui Bono?}, volume={27}, number={2}, journal={International Transfer Pricing Journal}, author={Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}, year={2020} }' chicago: Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane. “Country-by-Country Reporting Goes Public - Cui Bono?” International Transfer Pricing Journal 27, no. 2 (2020). ieee: M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, “Country-by-Country Reporting Goes Public - Cui Bono?,” International Transfer Pricing Journal, vol. 27, no. 2, 2020. mla: Lagarden, Martin, et al. “Country-by-Country Reporting Goes Public - Cui Bono?” International Transfer Pricing Journal, vol. 27, no. 2, 2020. short: M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, International Transfer Pricing Journal 27 (2020). date_created: 2020-04-09T08:11:43Z date_updated: 2022-01-06T06:52:50Z department: - _id: '187' - _id: '635' intvolume: ' 27' issue: '2' language: - iso: eng publication: International Transfer Pricing Journal publication_status: published status: public title: Country-by-Country Reporting Goes Public - Cui Bono? type: journal_article user_id: '68607' volume: 27 year: '2020' ... --- _id: '35089' author: - first_name: Michael full_name: Ebert, Michael id: '42419' last_name: Ebert - first_name: Joseph (Jay) B. full_name: Kadane, Joseph (Jay) B. last_name: Kadane - first_name: Dirk full_name: Simons, Dirk last_name: Simons - first_name: Jack Douglas full_name: Stecher, Jack Douglas last_name: Stecher citation: ama: Ebert M, Kadane J (Jay) B, Simons D, Stecher JD. Information Design in Coordination Games with Risk Dominant Equilibrium Selection.; 2020. doi:10.2139/ssrn.3564451 apa: Ebert, M., Kadane, J. (Jay) B., Simons, D., & Stecher, J. D. (2020). Information Design in Coordination Games with Risk Dominant Equilibrium Selection. https://doi.org/10.2139/ssrn.3564451 bibtex: '@book{Ebert_Kadane_Simons_Stecher_2020, title={Information Design in Coordination Games with Risk Dominant Equilibrium Selection}, DOI={10.2139/ssrn.3564451}, author={Ebert, Michael and Kadane, Joseph (Jay) B. and Simons, Dirk and Stecher, Jack Douglas}, year={2020} }' chicago: Ebert, Michael, Joseph (Jay) B. Kadane, Dirk Simons, and Jack Douglas Stecher. Information Design in Coordination Games with Risk Dominant Equilibrium Selection, 2020. https://doi.org/10.2139/ssrn.3564451. ieee: M. Ebert, J. (Jay) B. Kadane, D. Simons, and J. D. Stecher, Information Design in Coordination Games with Risk Dominant Equilibrium Selection. 2020. mla: Ebert, Michael, et al. Information Design in Coordination Games with Risk Dominant Equilibrium Selection. 2020, doi:10.2139/ssrn.3564451. short: M. Ebert, J. (Jay) B. Kadane, D. Simons, J.D. Stecher, Information Design in Coordination Games with Risk Dominant Equilibrium Selection, 2020. date_created: 2023-01-02T10:14:34Z date_updated: 2023-01-12T09:03:18Z department: - _id: '186' - _id: '190' - _id: '635' doi: 10.2139/ssrn.3564451 language: - iso: eng publication_identifier: issn: - 1556-5068 publication_status: published status: public title: Information Design in Coordination Games with Risk Dominant Equilibrium Selection type: working_paper user_id: '42419' year: '2020' ... --- _id: '14901' abstract: - lang: eng text: 'This study investigates whether country risk factors, including political and fiscal budget risk, attenuate the effectiveness of tax policy tools that aim to encourage corporate risk-taking. Exploiting a cross-country panel, we predict and find that the effectiveness of loss offset rules and tax rate changes is fully attenuated for firms located in high-risk countries. We document the attenuating effect of country risk is more pronounced in high-tax countries or when countries increase their corporate tax rate. Additional tests around the U.S. federal budget crises from 2011 to 2013 indicate that temporarily heightened fiscal budget risk attenuates the effectiveness of loss offset rules even in countries with low political risk. We identify conditions (low political and low fiscal budget risk) under which targeted tax policy tools effectively stimulate risk-taking. This suggests that ensuring taxpayers receive tax refunds is important in times of economic crises with budgetary or political challenges. ' author: - first_name: Benjamin full_name: Osswald, Benjamin last_name: Osswald - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Osswald B, Sureth-Sloane C. Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? Vol TRR 266 Accounting for Transparency Working Paper Series No. 28.; 2020. doi:10.2139/ssrn.3297418 apa: Osswald, B., & Sureth-Sloane, C. (2020). Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? Vol. TRR 266 Accounting for Transparency Working Paper Series No. 28. https://doi.org/10.2139/ssrn.3297418 bibtex: '@book{Osswald_Sureth-Sloane_2020, title={Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?}, volume={TRR 266 Accounting for Transparency Working Paper Series No. 28}, DOI={10.2139/ssrn.3297418}, author={Osswald, Benjamin and Sureth-Sloane, Caren}, year={2020} }' chicago: Osswald, Benjamin, and Caren Sureth-Sloane. Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? Vol. TRR 266 Accounting for Transparency Working Paper Series No. 28, 2020. https://doi.org/10.2139/ssrn.3297418. ieee: B. Osswald and C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?, vol. TRR 266 Accounting for Transparency Working Paper Series No. 28. 2020. mla: Osswald, Benjamin, and Caren Sureth-Sloane. Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? 2020, doi:10.2139/ssrn.3297418. short: B. Osswald, C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?, 2020. date_created: 2019-11-13T08:11:55Z date_updated: 2024-02-27T12:06:24Z department: - _id: '187' - _id: '635' doi: 10.2139/ssrn.3297418 language: - iso: eng main_file_link: - open_access: '1' url: https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3628503_code1908122.pdf?abstractid=3297418&mirid=1&type=2 oa: '1' publication_status: published status: public title: Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? type: working_paper user_id: '74000' volume: TRR 266 Accounting for Transparency Working Paper Series No. 28 year: '2020' ... --- _id: '17514' abstract: - lang: eng text: This paper introduces an index that captures the complexity of countries’ corporate income tax systems faced by multinational corporations. It is based 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 for the year 2016, we find that the level of tax complexity varies considerably across countries, while tax code and framework complexity also vary within countries. From a global perspective, tax complexity is strongly driven by the complexity of both 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 correlation patterns. For example, tax framework complexity is negatively associated with countries’ governance, suggesting that strongly governed countries tend to have less complex tax frameworks, while tax code complexity is positively associated with the statutory tax rate, indicating that high-tax countries tend to have more complex tax codes. However, none of the observed associa-tions are very strong. We conclude that tax complexity represents a distinct country charac-teristic and propose the use of our TCI and its subindices in future research. author: - first_name: Thomas full_name: Hoppe, Thomas id: '22671' last_name: Hoppe - first_name: Debora full_name: Schanz, Debora 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. Measuring Tax Complexity Across Countries: A Survey Study on MNCs.; 2019. doi:10.2139/ssrn.3469663' apa: 'Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2019). Measuring Tax Complexity Across Countries: A Survey Study on MNCs. https://doi.org/10.2139/ssrn.3469663' bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2019, series={TAF Working Paper}, title={Measuring Tax Complexity Across Countries: A Survey Study on MNCs}, DOI={10.2139/ssrn.3469663}, author={Hoppe, Thomas and Schanz, Debora and Sturm, Susann and Sureth-Sloane, Caren}, year={2019}, collection={TAF Working Paper} }' chicago: 'Hoppe, Thomas, Debora Schanz, Susann Sturm, and Caren Sureth-Sloane. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. TAF Working Paper, 2019. https://doi.org/10.2139/ssrn.3469663.' ieee: 'T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs. 2019.' mla: 'Hoppe, Thomas, et al. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. 2019, doi:10.2139/ssrn.3469663.' short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2019.' date_created: 2020-07-31T10:58:34Z date_updated: 2022-01-06T06:53:14Z department: - _id: '635' doi: 10.2139/ssrn.3469663 language: - iso: eng main_file_link: - url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3469663 series_title: TAF Working Paper status: public title: 'Measuring Tax Complexity Across Countries: A Survey Study on MNCs' type: working_paper user_id: '61801' year: '2019' ... --- _id: '14902' author: - first_name: Christina full_name: Mair, Christina last_name: Mair - first_name: Wolfram full_name: Scheffler, Wolfram last_name: Scheffler - first_name: Isabell full_name: Senger, Isabell last_name: Senger - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Mair C, Scheffler W, Senger I, Sureth-Sloane C. Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern. Vol 42.; 2019. apa: Mair, C., Scheffler, W., Senger, I., & Sureth-Sloane, C. (2019). Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern (Vol. 42). bibtex: '@book{Mair_Scheffler_Senger_Sureth-Sloane_2019, series={TAF Wokring Paper Series}, title={Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern}, volume={42}, author={Mair, Christina and Scheffler, Wolfram and Senger, Isabell and Sureth-Sloane, Caren}, year={2019}, collection={TAF Wokring Paper Series} }' chicago: Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane. Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern. Vol. 42. TAF Wokring Paper Series, 2019. ieee: C. Mair, W. Scheffler, I. Senger, and C. Sureth-Sloane, Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern, vol. 42. 2019. mla: Mair, Christina, et al. Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern. Vol. 42, 2019. short: C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern, 2019. date_created: 2019-11-13T08:15:09Z date_updated: 2022-01-06T06:52:10Z ddc: - '330' department: - _id: '187' - _id: '635' file: - access_level: closed content_type: application/pdf creator: kschulz2 date_created: 2021-03-09T09:35:37Z date_updated: 2021-03-09T09:35:37Z file_id: '21423' file_name: TAF Working Paper No. 42.pdf file_size: 1293280 relation: main_file success: 1 file_date_updated: 2021-03-09T09:35:37Z has_accepted_license: '1' intvolume: ' 42' language: - iso: ger main_file_link: - open_access: '1' oa: '1' publication_status: published series_title: TAF Wokring Paper Series status: public title: Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern type: working_paper user_id: '68607' volume: 42 year: '2019' ... --- _id: '14905' abstract: - lang: eng text: 'A key premise underlying most of the economic literature is that rational decision-makers will choose dominant strategies over dominated alternatives. However, prior literature in various disciplines including business, psychology, and economics document a series of phenomena associated with violations of the dominance principle in decision-making. In this comprehensive review, we discuss conditions under which people violate the dominance principle in decision-making. When presenting violations of dominance in empirical and experimental studies, we differentiate between absolute, statewise, and stochastic (first- and second-order) violations of dominance. Furthermore, we categorize the literature by the leading causes for dominance violations: framing, reference points, certainty effects, bounded rationality, and emotional responses.' author: - first_name: Thomas full_name: Kourouxous, Thomas id: '66936' last_name: Kourouxous - first_name: Thomas full_name: Bauer, Thomas last_name: Bauer citation: ama: Kourouxous T, Bauer T. Violations of Dominance in Decision-Making. Business Research. 2019;12(1):209-239. doi:10.1007/s40685-019-0093-7 apa: Kourouxous, T., & Bauer, T. (2019). Violations of Dominance in Decision-Making. Business Research, 12(1), 209–239. https://doi.org/10.1007/s40685-019-0093-7 bibtex: '@article{Kourouxous_Bauer_2019, title={Violations of Dominance in Decision-Making}, volume={12}, DOI={10.1007/s40685-019-0093-7}, number={1}, journal={Business Research}, author={Kourouxous, Thomas and Bauer, Thomas}, year={2019}, pages={209–239} }' chicago: 'Kourouxous, Thomas, and Thomas Bauer. “Violations of Dominance in Decision-Making.” Business Research 12, no. 1 (2019): 209–39. https://doi.org/10.1007/s40685-019-0093-7.' ieee: T. Kourouxous and T. Bauer, “Violations of Dominance in Decision-Making,” Business Research, vol. 12, no. 1, pp. 209–239, 2019. mla: Kourouxous, Thomas, and Thomas Bauer. “Violations of Dominance in Decision-Making.” Business Research, vol. 12, no. 1, 2019, pp. 209–39, doi:10.1007/s40685-019-0093-7. short: T. Kourouxous, T. Bauer, Business Research 12 (2019) 209–239. date_created: 2019-11-13T08:27:11Z date_updated: 2022-01-06T06:52:10Z department: - _id: '187' - _id: '635' doi: 10.1007/s40685-019-0093-7 intvolume: ' 12' issue: '1' language: - iso: eng main_file_link: - url: https://link.springer.com/article/10.1007/s40685-019-0093-7 page: 209-239 publication: Business Research publication_identifier: issn: - 2198-3402 - 2198-2627 publication_status: published status: public title: Violations of Dominance in Decision-Making type: journal_article user_id: '68607' volume: 12 year: '2019' ... --- _id: '14909' abstract: - lang: eng text: This paper introduces an index that captures the complexity of countries’ corporate income tax systems faced by multinational corporations. It is based 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 for the year 2016, we find that the level of tax complexity varies considerably across countries, while tax code and framework complexity also vary within countries. From a global perspective, tax complexity is strongly driven by the complexity of both 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 correlation patterns. For example, tax framework complexity is negatively associated with countries’ governance, suggesting that strongly governed countries tend to have less complex tax frameworks, while tax code complexity is positively associated with the statutory tax rate, indicating that high tax countries tend to have more complex tax codes. However, none of the observed associations are very strong. We conclude that tax complexity represents a distinct country characteristic and propose the use of our TCI and its subindices in future research. 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: 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. Measuring Tax Complexity Across Countries: A Survey Study on MNCs.; 2019. doi:10.2139/ssrn.3469663' apa: 'Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2019). Measuring Tax Complexity Across Countries: A Survey Study on MNCs. https://doi.org/10.2139/ssrn.3469663' bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2019, title={Measuring Tax Complexity Across Countries: A Survey Study on MNCs}, DOI={10.2139/ssrn.3469663}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2019} }' chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2019. https://doi.org/10.2139/ssrn.3469663.' ieee: 'T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs. 2019.' mla: 'Hoppe, Thomas, et al. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. 2019, doi:10.2139/ssrn.3469663.' short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2019.' date_created: 2019-11-13T08:35:50Z date_updated: 2022-01-06T06:52:11Z ddc: - '330' department: - _id: '187' - _id: '635' doi: 10.2139/ssrn.3469663 file: - access_level: closed content_type: application/pdf creator: hoppet date_created: 2019-11-13T08:38:31Z date_updated: 2019-11-13T08:38:31Z file_id: '14912' file_name: SSRN-id3469663.pdf file_size: 1187488 relation: main_file success: 1 file_date_updated: 2019-11-13T08:38:31Z has_accepted_license: '1' jel: - H20 - H25 - C83 - O57 keyword: - Tax Complexity - Tax Index - Tax System - Multinational Corporations - Tax Consultants language: - iso: eng main_file_link: - url: https://ssrn.com/abstract=3469663 status: public title: 'Measuring Tax Complexity Across Countries: A Survey Study on MNCs' type: working_paper user_id: '61801' year: '2019' ... --- _id: '37346' author: - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller - first_name: Vanessa full_name: Gawehn, Vanessa id: '52547' last_name: Gawehn citation: ama: Müller J, Gawehn V. Tax Avoidance - Are Banks Any Different?; 2019. apa: Müller, J., & Gawehn, V. (2019). Tax Avoidance - Are Banks Any Different? bibtex: '@book{Müller_Gawehn_2019, title={Tax Avoidance - Are Banks Any Different?}, author={Müller, Jens and Gawehn, Vanessa}, year={2019} }' chicago: Müller, Jens, and Vanessa Gawehn. Tax Avoidance - Are Banks Any Different?, 2019. ieee: J. Müller and V. Gawehn, Tax Avoidance - Are Banks Any Different? 2019. mla: Müller, Jens, and Vanessa Gawehn. Tax Avoidance - Are Banks Any Different? 2019. short: J. Müller, V. Gawehn, Tax Avoidance - Are Banks Any Different?, 2019. date_created: 2023-01-18T12:11:27Z date_updated: 2023-01-24T10:31:34Z department: - _id: '189' - _id: '635' language: - iso: eng status: public title: Tax Avoidance - Are Banks Any Different? type: working_paper user_id: '83776' year: '2019' ... --- _id: '4996' abstract: - lang: eng text: We analyze the impact of wealth taxes on investment timing decisions under uncertainty and irreversibility by employing a real options model of the Dixit/Pindyck type. Considering that wealth taxes have been (re-)introduced or are under discussion in many countries, investors need decision rules for tax systems with wealth taxation. We integrate different valuation methods for wealth tax purposes, distinguish between broadly and narrowly defined wealth taxes and vary the wealth tax rate to ascertain which wealth tax design is more or less likely to accelerate or delay investment. Our main findings are threefold. First, historical cost valuation reduces the distortive timing effects of wealth taxation compared to fair value accounting. Second, broadening the wealth tax base tends to accelerate investment during high interest rate periods and delay investment during low interest rate periods. Our results predict that wealth taxes with a broad tax base are likely to discourage risky investment in times of near-zero interest rates. These distortive wealth tax base effects, however, can be avoided by granting sufficiently high depreciation deductions for wealth tax purposes. Third, the investment timing effects of wealth tax rate variations are very sensitive to the riskiness of the underlying investment. Moreover, investment timing effects crucially depend upon the depreciation rate for wealth tax purposes. A tax legislator who aims to encourage risk taking should introduce generous depreciation deductions. Our study indicates that if a wealth tax is considered to be politically inevitable, possible harmful investment effects can be mitigated by choosing appropriate valuation methods and parameters. author: - first_name: Rainer full_name: Niemann, Rainer last_name: Niemann - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Niemann R, Sureth-Sloane C. Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility. Journal of Business Economics. 2019;89(4):385-415. doi:10.1007/s11573-018-0918-4 apa: Niemann, R., & Sureth-Sloane, C. (2019). Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility. Journal of Business Economics, 89(4), 385–415. https://doi.org/10.1007/s11573-018-0918-4 bibtex: '@article{Niemann_Sureth-Sloane_2019, title={Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility}, volume={89}, DOI={10.1007/s11573-018-0918-4}, number={4}, journal={Journal of Business Economics}, publisher={Springer Nature America, Inc}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2019}, pages={385–415} }' chicago: 'Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility.” Journal of Business Economics 89, no. 4 (2019): 385–415. https://doi.org/10.1007/s11573-018-0918-4.' ieee: 'R. Niemann and C. Sureth-Sloane, “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility,” Journal of Business Economics, vol. 89, no. 4, pp. 385–415, 2019, doi: 10.1007/s11573-018-0918-4.' mla: Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility.” Journal of Business Economics, vol. 89, no. 4, Springer Nature America, Inc, 2019, pp. 385–415, doi:10.1007/s11573-018-0918-4. short: R. Niemann, C. Sureth-Sloane, Journal of Business Economics 89 (2019) 385–415. date_created: 2018-10-29T12:17:58Z date_updated: 2024-01-30T12:42:59Z department: - _id: '187' - _id: '635' doi: 10.1007/s11573-018-0918-4 intvolume: ' 89' issue: '4' language: - iso: eng main_file_link: - open_access: '1' url: https://link.springer.com/article/10.1007/s11573-018-0918-4 oa: '1' page: 385-415 publication: Journal of Business Economics publication_identifier: issn: - 0044-2372 - 1861-8928 publication_status: published publisher: Springer Nature America, Inc quality_controlled: '1' status: public title: Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility type: journal_article user_id: '74000' volume: 89 year: '2019' ... --- _id: '17715' abstract: - lang: ger text: Der Beitrag stellt die teilweise überschießende Wirkung des Referentenentwurfs des Bundesministeriums der Finanzen zur Grunderwerbsteuer mit Blick auf börsennotierte Kapitalgesellschaften dar und schlägt eine Erweiterung des Referentenentwurfs vor, wobei börsennotierte Kapitalgesellschaften vom Anwendungsbereich der neuen Vorschrift ausgenommen werden sollen. alternative_title: - (Caren Sureth-Sloane ist Mitglied im Arbeitskreis Verrechnungspreise) author: - first_name: (Caren Sureth-Sloane) full_name: Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, (Caren Sureth-Sloane) last_name: Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft citation: ama: Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft (Caren Sureth-Sloane). Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften. Betriebs-Berater. 2019;74(25):1438-1442. apa: Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, (Caren Sureth-Sloane). (2019). Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften. Betriebs-Berater, 74(25), 1438–1442. bibtex: '@article{Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft_2019, title={Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften}, volume={74}, number={25}, journal={Betriebs-Berater}, publisher={Deutscher Fachverlag GmbH }, author={Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, (Caren Sureth-Sloane)}, year={2019}, pages={1438–1442} }' chicago: 'Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, (Caren Sureth-Sloane). “Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften.” Betriebs-Berater 74, no. 25 (2019): 1438–42.' ieee: (Caren Sureth-Sloane) Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, “Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften,” Betriebs-Berater, vol. 74, no. 25, pp. 1438–1442, 2019. mla: Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, (Caren Sureth-Sloane). “Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften.” Betriebs-Berater, vol. 74, no. 25, Deutscher Fachverlag GmbH , 2019, pp. 1438–42. short: (Caren Sureth-Sloane) Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, Betriebs-Berater 74 (2019) 1438–1442. date_created: 2020-08-07T11:55:21Z date_updated: 2024-03-24T14:01:53Z department: - _id: '187' - _id: '635' intvolume: ' 74' issue: '25' language: - iso: ger page: 1438-1442 publication: Betriebs-Berater publisher: 'Deutscher Fachverlag GmbH ' status: public title: Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften type: journal_article user_id: '530' volume: 74 year: '2019' ... --- _id: '3902' abstract: - lang: eng text: All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments-for example, those triggered by the BEPS project-have given rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this article, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax consultants from 108 countries. Our results show that prior complexity drivers of the tax code are still important, with details and changes of tax regulations being the two most important complexity drivers. We also find evidence for new important complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the tax consultants' responses, we develop a concept of tax complexity that is characterized by two pillars, tax code and tax framework complexity and illustrates the various aspects that should be considered when assessing the complexity of a country's tax system. article_type: original 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: 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. What are the Drivers of Tax Complexity for MNCs? Global Evidence. Intertax. 2018;46(8/9):654-675. apa: Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2018). What are the Drivers of Tax Complexity for MNCs? Global Evidence. Intertax, 46(8/9), 654–675. bibtex: '@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2018, title={What are the Drivers of Tax Complexity for MNCs? Global Evidence}, volume={46}, number={8/9}, journal={Intertax}, publisher={Kluwer Law International}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2018}, pages={654–675} }' chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” Intertax 46, no. 8/9 (2018): 654–75.' ieee: T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “What are the Drivers of Tax Complexity for MNCs? Global Evidence,” Intertax, vol. 46, no. 8/9, pp. 654–675, 2018. mla: Hoppe, Thomas, et al. “What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” Intertax, vol. 46, no. 8/9, Kluwer Law International, 2018, pp. 654–75. short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Intertax 46 (2018) 654–675. date_created: 2018-08-13T11:38:40Z date_updated: 2022-01-06T06:59:54Z ddc: - '330' department: - _id: '187' - _id: '635' file: - access_level: closed content_type: application/pdf creator: hoppet date_created: 2019-03-02T12:25:33Z date_updated: 2019-03-02T12:25:33Z file_id: '8182' file_name: Hoppe et al. 2018.pdf file_size: 4660077 relation: main_file success: 1 file_date_updated: 2019-03-02T12:25:33Z has_accepted_license: '1' intvolume: ' 46' issue: 8/9 language: - iso: eng page: 654-675 project: - _id: '37' grant_number: P01 name: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen publication: Intertax publication_identifier: issn: - "\t0165-2826" publication_status: published publisher: Kluwer Law International quality_controlled: '1' status: public title: What are the Drivers of Tax Complexity for MNCs? Global Evidence type: journal_article user_id: '68607' volume: 46 year: '2018' ... --- _id: '17518' author: - first_name: Thomas full_name: Hoppe, Thomas id: '22671' last_name: Hoppe - first_name: Susann full_name: Sturm, Susann last_name: Sturm - first_name: Caren full_name: Sureth-Sloane, Caren last_name: Sureth-Sloane citation: ama: Hoppe T, Sturm S, Sureth-Sloane C. What are the Drivers of Tax Complexity for MNCs? Global Evidence. Intertax. 2018. doi:10.2139/ssrn.3469663 apa: Hoppe, T., Sturm, S., & Sureth-Sloane, C. (2018). What are the Drivers of Tax Complexity for MNCs? Global Evidence. Intertax. https://doi.org/10.2139/ssrn.3469663 bibtex: '@article{Hoppe_Sturm_Sureth-Sloane_2018, title={What are the Drivers of Tax Complexity for MNCs? Global Evidence}, DOI={10.2139/ssrn.3469663}, journal={Intertax}, author={Hoppe, Thomas and Sturm, Susann and Sureth-Sloane, Caren}, year={2018} }' chicago: Hoppe, Thomas, Susann Sturm, and Caren Sureth-Sloane. “What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” Intertax, 2018. https://doi.org/10.2139/ssrn.3469663. ieee: T. Hoppe, S. Sturm, and C. Sureth-Sloane, “What are the Drivers of Tax Complexity for MNCs? Global Evidence,” Intertax, 2018. mla: Hoppe, Thomas, et al. “What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” Intertax, 2018, doi:10.2139/ssrn.3469663. short: T. Hoppe, S. Sturm, C. Sureth-Sloane, Intertax (2018). date_created: 2020-07-31T11:26:49Z date_updated: 2022-01-06T06:53:14Z department: - _id: '635' doi: 10.2139/ssrn.3469663 language: - iso: eng publication: Intertax status: public title: What are the Drivers of Tax Complexity for MNCs? Global Evidence type: journal_article user_id: '61801' year: '2018' ... --- _id: '17718' author: - first_name: Birgitta full_name: Wolff, Birgitta last_name: Wolff - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane - first_name: Barbara full_name: Weissenberger, Barbara last_name: Weissenberger citation: ama: Wolff B, Sureth-Sloane C, Weissenberger B. BWL greift gesellschaftlichen Wandel auf. Frankfurter Allgemeine Zeitung. 2018. apa: Wolff, B., Sureth-Sloane, C., & Weissenberger, B. (2018). BWL greift gesellschaftlichen Wandel auf. Frankfurter Allgemeine Zeitung. bibtex: '@article{Wolff_Sureth-Sloane_Weissenberger_2018, title={BWL greift gesellschaftlichen Wandel auf}, number={293}, journal={Frankfurter Allgemeine Zeitung}, author={Wolff, Birgitta and Sureth-Sloane, Caren and Weissenberger, Barbara}, year={2018} }' chicago: Wolff, Birgitta, Caren Sureth-Sloane, and Barbara Weissenberger. “BWL Greift Gesellschaftlichen Wandel Auf.” Frankfurter Allgemeine Zeitung, 2018. ieee: B. Wolff, C. Sureth-Sloane, and B. Weissenberger, “BWL greift gesellschaftlichen Wandel auf,” Frankfurter Allgemeine Zeitung, no. 293, 2018. mla: Wolff, Birgitta, et al. “BWL Greift Gesellschaftlichen Wandel Auf.” Frankfurter Allgemeine Zeitung, no. 293, 2018. short: B. Wolff, C. Sureth-Sloane, B. Weissenberger, Frankfurter Allgemeine Zeitung (2018). date_created: 2020-08-07T11:54:52Z date_updated: 2022-01-06T06:53:17Z department: - _id: '635' issue: '293' language: - iso: eng main_file_link: - url: https://www.faz.net/aktuell/wirtschaft/wie-bwl-zu-einer-gesellschaftswissenschaft-wurde-15944677.html page: '16' publication: Frankfurter Allgemeine Zeitung publication_date: 2018-12-17 status: public title: BWL greift gesellschaftlichen Wandel auf type: newspaper_article user_id: '61801' year: '2018' ... --- _id: '5009' abstract: - lang: eng text: When analyzing the influence of taxation on agency conflicts between firm owners and managers, one can draw on theoretical principal–agent literature from various research fields. In recent years, this interdisciplinary research has grown significantly covering research with regards to optimal compensation, investment decisions, tax avoidance and transfer pricing while analyzing the effects of corporate income taxes, wage taxes, bonus taxes and shareholder taxes. Our paper provides a comprehensive review of analytical literature that studies the influence of taxation on agency conflicts between firm owners and managers. Above and beyond summarizing research findings, we discuss how taxes are commonly implemented in agency models, derive empirical predictions, and identify research gaps for future tax research. author: - first_name: Thomas full_name: Bauer, Thomas last_name: Bauer - first_name: Thomas full_name: Kourouxous, Thomas id: '66936' last_name: Kourouxous - first_name: Peter full_name: Krenn, Peter last_name: Krenn citation: ama: 'Bauer T, Kourouxous T, Krenn P. Taxation and Agency Conflicts between Firm Owners and Managers: A Review. Business Research. 2018;11(1):33-76.' apa: 'Bauer, T., Kourouxous, T., & Krenn, P. (2018). Taxation and Agency Conflicts between Firm Owners and Managers: A Review. Business Research, 11(1), 33–76.' bibtex: '@article{Bauer_Kourouxous_Krenn_2018, title={Taxation and Agency Conflicts between Firm Owners and Managers: A Review}, volume={11}, number={1}, journal={Business Research}, author={Bauer, Thomas and Kourouxous, Thomas and Krenn, Peter}, year={2018}, pages={33–76} }' chicago: 'Bauer, Thomas, Thomas Kourouxous, and Peter Krenn. “Taxation and Agency Conflicts between Firm Owners and Managers: A Review.” Business Research 11, no. 1 (2018): 33–76.' ieee: 'T. Bauer, T. Kourouxous, and P. Krenn, “Taxation and Agency Conflicts between Firm Owners and Managers: A Review,” Business Research, vol. 11, no. 1, pp. 33–76, 2018.' mla: 'Bauer, Thomas, et al. “Taxation and Agency Conflicts between Firm Owners and Managers: A Review.” Business Research, vol. 11, no. 1, 2018, pp. 33–76.' short: T. Bauer, T. Kourouxous, P. Krenn, Business Research 11 (2018) 33–76. date_created: 2018-10-30T12:18:42Z date_updated: 2022-01-06T07:01:34Z department: - _id: '187' - _id: '635' intvolume: ' 11' issue: '1' language: - iso: eng main_file_link: - open_access: '1' url: https://link.springer.com/content/pdf/10.1007%2Fs40685-017-0054-y.pdf oa: '1' page: 33-76 publication: Business Research status: public title: 'Taxation and Agency Conflicts between Firm Owners and Managers: A Review' type: journal_article user_id: '68607' volume: 11 year: '2018' ... --- _id: '4743' abstract: - lang: ger text: "Restrukturierungen werden sowohl durch die Digitalisierung, aber auch durch klassische Themen – beispielsweise\r\ndie Notwendigkeit von Umsatz- und Kostensynergien in kompetitiven Märkten – verstärkt vorangetrieben.\r\nDieser Beitrag beleuchtet vor allem die Motive und Folgen aus wissenschaftlicher Perspektive, indem großzahlige\r\nempirische Befunde zu den Themen Beschäftigung, Finanzkennzahlen und Kapitalerhöhungen sowie steuerliche\r\nMotive prägnant zusammengefasst und im Kontext des geplanten Joint Ventures von thyssenkrupp und Tata\r\nSteel diskutiert werden." author: - first_name: Sönke full_name: Sievers, Sönke id: '46447' last_name: Sievers - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' - first_name: André full_name: Uhde, André id: '36049' last_name: Uhde orcid: https://orcid.org/0000-0002-8058-8857 citation: ama: 'Sievers S, Sureth-Sloane C, Uhde A. Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp. Die Wirtschaftsprüfung. 2018;71(9):569-575.' apa: 'Sievers, S., Sureth-Sloane, C., & Uhde, A. (2018). Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp. Die Wirtschaftsprüfung, 71(9), 569–575.' bibtex: '@article{Sievers_Sureth-Sloane_Uhde_2018, title={Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp}, volume={71}, number={9}, journal={Die Wirtschaftsprüfung}, author={Sievers, Sönke and Sureth-Sloane, Caren and Uhde, André}, year={2018}, pages={569–575} }' chicago: 'Sievers, Sönke, Caren Sureth-Sloane, and André Uhde. “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” Die Wirtschaftsprüfung 71, no. 9 (2018): 569–75.' ieee: 'S. Sievers, C. Sureth-Sloane, and A. Uhde, “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp,” Die Wirtschaftsprüfung, vol. 71, no. 9, pp. 569–575, 2018.' mla: 'Sievers, Sönke, et al. “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” Die Wirtschaftsprüfung, vol. 71, no. 9, 2018, pp. 569–75.' short: S. Sievers, C. Sureth-Sloane, A. Uhde, Die Wirtschaftsprüfung 71 (2018) 569–575. date_created: 2018-10-15T10:42:21Z date_updated: 2023-01-31T12:09:32Z department: - _id: '187' - _id: '275' - _id: '188' - _id: '635' - _id: '186' intvolume: ' 71' issue: '9' language: - iso: ger page: 569-575 publication: Die Wirtschaftsprüfung quality_controlled: '1' status: public title: 'Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp' type: journal_article user_id: '21222' volume: 71 year: '2018' ... --- _id: '14900' author: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' - first_name: Birgitta full_name: Wolff, Birgitta last_name: Wolff citation: ama: Sureth-Sloane C, Wolff B. BWL greift gesellschaftlichen Wandel auf. Frankfurter Allgemeine Zeitung. 2018. apa: Sureth-Sloane, C., & Wolff, B. (2018). BWL greift gesellschaftlichen Wandel auf. Frankfurter Allgemeine Zeitung, 293. bibtex: '@article{Sureth-Sloane_Wolff_2018, title={BWL greift gesellschaftlichen Wandel auf}, number={293}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane, Caren and Wolff, Birgitta}, year={2018} }' chicago: Sureth-Sloane, Caren, and Birgitta Wolff. “BWL greift gesellschaftlichen Wandel auf.” Frankfurter Allgemeine Zeitung, 2018. ieee: C. Sureth-Sloane and B. Wolff, “BWL greift gesellschaftlichen Wandel auf,” Frankfurter Allgemeine Zeitung, no. 293, 2018. mla: Sureth-Sloane, Caren, and Birgitta Wolff. “BWL greift gesellschaftlichen Wandel auf.” Frankfurter Allgemeine Zeitung, no. 293, 2018. short: C. Sureth-Sloane, B. Wolff, Frankfurter Allgemeine Zeitung (2018). date_created: 2019-11-13T07:49:03Z date_updated: 2023-07-13T13:10:43Z department: - _id: '187' - _id: '635' issue: '293' language: - iso: ger page: '16' publication: Frankfurter Allgemeine Zeitung publication_date: 17.12.2018 publication_status: published status: public title: BWL greift gesellschaftlichen Wandel auf type: newspaper_article user_id: '61801' year: '2018' ... --- _id: '2241' abstract: - lang: ger text: Die Komplexität des Steuersystems stellt auch in Deutschland ein großes Problem dar. Entgegen bisherigen Betrachtungen weist die vorliegende Befragungsstudie darauf hin, dass die Treiber für steuerliche Komplexität deutlich vielfältiger und nicht nur im Gesetz, sondern auch in den steuerlichen Rahmenbedingungen zu verorten sind. Einerseits tragen übermäßig viele Details und häufige oder umfangreiche Änderungen in erheblichem Maße dazu bei, dass Regelungen – wie solche zu Verrechnungspreisen – als komplex beurteilt werden. Andererseits erweisen sich auch inkonsistente Entscheidungen im Rahmen von Betriebsprüfungen und mangelhafte Gesetzesentwürfe als wesentliche Komplexitätstreiber. Statt einer permanenten Ausweitung von Regulierung sollte künftig der Abbau der im Beitrag identifizierten Probleme gezielt in den Fokus von Wissenschaft, Politik und Praxis rücken. article_type: original 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: 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. Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse. Die Wirtschaftsprüfung. 2017;70(17):1026-1033. apa: Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2017). Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse. Die Wirtschaftsprüfung, 70(17), 1026–1033. bibtex: '@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse}, volume={70}, number={17}, journal={Die Wirtschaftsprüfung}, publisher={IDW}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017}, pages={1026–1033} }' chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse.” Die Wirtschaftsprüfung 70, no. 17 (2017): 1026–33.' ieee: T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse,” Die Wirtschaftsprüfung, vol. 70, no. 17, pp. 1026–1033, 2017. mla: Hoppe, Thomas, et al. “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse.” Die Wirtschaftsprüfung, vol. 70, no. 17, IDW, 2017, pp. 1026–33. short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Die Wirtschaftsprüfung 70 (2017) 1026–1033. date_created: 2018-04-06T07:27:32Z date_updated: 2022-01-06T06:55:32Z department: - _id: '187' - _id: '635' intvolume: ' 70' issue: '17' keyword: - Steuersystem - Komplexität - Steuergesetz - Steuerliche Rahmenbedingungen - BEPS language: - iso: ger page: 1026-1033 project: - _id: '37' grant_number: P01 name: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen publication: Die Wirtschaftsprüfung publication_status: published publisher: IDW status: public title: Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse type: journal_article user_id: '68607' volume: 70 year: '2017' ... --- _id: '2247' 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: 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. 2016 Global MNC Tax Complexity Survey - Executive Summary.; 2017. doi:10.13140/RG.2.2.23707.46881 apa: Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2017). 2016 Global MNC Tax Complexity Survey - Executive Summary. https://doi.org/10.13140/RG.2.2.23707.46881 bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={2016 Global MNC Tax Complexity Survey - Executive Summary}, DOI={10.13140/RG.2.2.23707.46881}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017} }' chicago: Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. 2016 Global MNC Tax Complexity Survey - Executive Summary, 2017. https://doi.org/10.13140/RG.2.2.23707.46881. ieee: T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, 2016 Global MNC Tax Complexity Survey - Executive Summary. 2017. mla: Hoppe, Thomas, et al. 2016 Global MNC Tax Complexity Survey - Executive Summary. 2017, doi:10.13140/RG.2.2.23707.46881. short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2016 Global MNC Tax Complexity Survey - Executive Summary, 2017. date_created: 2018-04-06T07:40:18Z date_updated: 2022-01-06T06:55:33Z ddc: - '330' department: - _id: '187' - _id: '635' doi: 10.13140/RG.2.2.23707.46881 file: - access_level: open_access content_type: application/pdf creator: hoppet date_created: 2018-04-06T07:40:03Z date_updated: 2018-04-06T07:40:03Z file_id: '2248' file_name: Hoppe Schanz Sturm Sureth-Sloane 2017.pdf file_size: 4020983 relation: main_file file_date_updated: 2018-04-06T07:40:03Z has_accepted_license: '1' language: - iso: eng main_file_link: - open_access: '1' url: www.taxcomplexity.org oa: '1' page: '27' project: - _id: '37' grant_number: P01 name: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen status: public title: 2016 Global MNC Tax Complexity Survey - Executive Summary type: report urn: '22477' user_id: '68607' year: '2017' ... --- _id: '2250' abstract: - lang: eng text: All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments—for example, triggered by the BEPS project—give rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this paper, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax practitioners from 108 countries. Our results show that prior complexity drivers of the tax code are still relevant, with details and changes of tax regulations being the two most influential complexity drivers. We also find evidence for new relevant complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the responses of the practitioners, we develop a concept of tax complexity that distinguishes two pillars, tax code and tax framework complexity, and illustrates the various aspects that should be considered when assessing the complexity of a country’s tax system. 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: 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. What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries.; 2017. doi:10.2139/ssrn.3046546 apa: Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2017). What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries. https://doi.org/10.2139/ssrn.3046546 bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries}, DOI={10.2139/ssrn.3046546}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017} }' chicago: Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017. https://doi.org/10.2139/ssrn.3046546. ieee: T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries. 2017. mla: Hoppe, Thomas, et al. What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries. 2017, doi:10.2139/ssrn.3046546. short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017. date_created: 2018-04-06T07:44:59Z date_updated: 2022-01-06T06:55:34Z ddc: - '330' department: - _id: '187' - _id: '635' doi: 10.2139/ssrn.3046546 file: - access_level: closed content_type: application/pdf creator: hoppet date_created: 2018-04-06T07:48:31Z date_updated: 2018-04-06T07:48:31Z file_id: '2253' file_name: Hoppe Schanz Sturm Sureth-Sloane 2017.pdf file_size: 1077359 relation: main_file success: 1 file_date_updated: 2018-04-06T07:48:31Z has_accepted_license: '1' jel: - H20 - H25 - C83 - O57 keyword: - Complexity Drivers - International Comparison - Survey - Tax Complexity - Tax Practitioners language: - iso: eng main_file_link: - open_access: '1' url: https://ssrn.com/abstract=3046546 oa: '1' page: '28' project: - _id: '37' grant_number: P01 name: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen publication_identifier: issn: - 1556-5068 status: public title: What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries type: working_paper user_id: '68607' year: '2017' ... --- _id: '4702' author: - first_name: Vanessa full_name: Flagmeier, Vanessa id: '8084' 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. When Do Managers Highlight Their Effective Tax Rate? Vol 214.; 2017. doi:arqus Working Paper No. 214 apa: Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2017). When Do Managers Highlight Their Effective Tax Rate? (Vol. 214). https://doi.org/arqus Working Paper No. 214 bibtex: '@book{Flagmeier_Müller_Sureth-Sloane_2017, series={arqus Working Paper}, title={When Do Managers Highlight Their Effective Tax Rate?}, volume={214}, DOI={arqus Working Paper No. 214}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2017}, collection={arqus Working Paper} }' chicago: Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. When Do Managers Highlight Their Effective Tax Rate? Vol. 214. Arqus Working Paper, 2017. https://doi.org/arqus Working Paper No. 214. ieee: V. Flagmeier, J. Müller, and C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, vol. 214. 2017. mla: Flagmeier, Vanessa, et al. When Do Managers Highlight Their Effective Tax Rate? Vol. 214, 2017, doi:arqus Working Paper No. 214. short: V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, 2017. date_created: 2018-10-12T08:35:31Z date_updated: 2022-01-06T07:01:19Z department: - _id: '187' - _id: '189' - _id: '551' - _id: '635' doi: arqus Working Paper No. 214 intvolume: ' 214' language: - iso: eng series_title: arqus Working Paper status: public title: When Do Managers Highlight Their Effective Tax Rate? type: working_paper user_id: '68607' volume: 214 year: '2017' ... --- _id: '4712' author: - first_name: Annika full_name: Mehrmann, Annika id: '4324' last_name: Mehrmann - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Mehrmann A, Sureth-Sloane C. Tax Loss Offset Restrictions and Biased Perception of Risky Investments. Vol 222.; 2017. doi:arqus Working Paper No. 222 apa: Mehrmann, A., & Sureth-Sloane, C. (2017). Tax Loss Offset Restrictions and Biased Perception of Risky Investments (Vol. 222). https://doi.org/arqus Working Paper No. 222 bibtex: '@book{Mehrmann_Sureth-Sloane_2017, series={arqus Working Paper Series}, title={Tax Loss Offset Restrictions and Biased Perception of Risky Investments}, volume={222}, DOI={arqus Working Paper No. 222}, author={Mehrmann, Annika and Sureth-Sloane, Caren}, year={2017}, collection={arqus Working Paper Series} }' chicago: Mehrmann, Annika, and Caren Sureth-Sloane. Tax Loss Offset Restrictions and Biased Perception of Risky Investments. Vol. 222. Arqus Working Paper Series, 2017. https://doi.org/arqus Working Paper No. 222. ieee: A. Mehrmann and C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, vol. 222. 2017. mla: Mehrmann, Annika, and Caren Sureth-Sloane. Tax Loss Offset Restrictions and Biased Perception of Risky Investments. Vol. 222, 2017, doi:arqus Working Paper No. 222. short: A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, 2017. date_created: 2018-10-12T08:40:30Z date_updated: 2022-01-06T07:01:19Z department: - _id: '187' - _id: '635' doi: arqus Working Paper No. 222 intvolume: ' 222' language: - iso: eng series_title: arqus Working Paper Series status: public title: Tax Loss Offset Restrictions and Biased Perception of Risky Investments type: working_paper user_id: '68607' volume: 222 year: '2017' ... --- _id: '5014' abstract: - lang: eng text: This paper studies the impact of personal and corporate income taxation on capital charge rates in a delegation setting with a risk-averse manager. If the investment level influences the riskiness of the investment project, the capital charge rate deviates from the firm's cost of capital and depends crucially on the manager's personal income tax rate. Contradicting conventional wisdom, we find that a higher personal income tax rate induces higher investment expenditures and, surprisingly, increases the capital charge rate. The countervailing effect that a higher capital charge rate induces higher and not lower investment expenditures persists for pre-tax and after-tax performance measures as well as when the tax deductibility of managerial compensation is limited. Corporate income tax causes a similar effect only in the case of limited tax deductibility of compensation. Our insights remain valid regardless of the financing structure and the risk attitude of the investors. author: - first_name: Thomas full_name: Bauer, Thomas last_name: Bauer - first_name: Thomas full_name: Kourouxous, Thomas id: '66936' last_name: Kourouxous citation: ama: Bauer T, Kourouxous T. Capital Charge Rates, Investment Incentives and Taxation. European Accounting Review. 2017;26(3):419-440. doi:10.1080/09638180.2016.1169938 apa: Bauer, T., & Kourouxous, T. (2017). Capital Charge Rates, Investment Incentives and Taxation. European Accounting Review, 26(3), 419–440. https://doi.org/10.1080/09638180.2016.1169938 bibtex: '@article{Bauer_Kourouxous_2017, title={Capital Charge Rates, Investment Incentives and Taxation}, volume={26}, DOI={10.1080/09638180.2016.1169938}, number={3}, journal={European Accounting Review}, publisher={Informa UK Limited}, author={Bauer, Thomas and Kourouxous, Thomas}, year={2017}, pages={419–440} }' chicago: 'Bauer, Thomas, and Thomas Kourouxous. “Capital Charge Rates, Investment Incentives and Taxation.” European Accounting Review 26, no. 3 (2017): 419–40. https://doi.org/10.1080/09638180.2016.1169938.' ieee: T. Bauer and T. Kourouxous, “Capital Charge Rates, Investment Incentives and Taxation,” European Accounting Review, vol. 26, no. 3, pp. 419–440, 2017. mla: Bauer, Thomas, and Thomas Kourouxous. “Capital Charge Rates, Investment Incentives and Taxation.” European Accounting Review, vol. 26, no. 3, Informa UK Limited, 2017, pp. 419–40, doi:10.1080/09638180.2016.1169938. short: T. Bauer, T. Kourouxous, European Accounting Review 26 (2017) 419–440. date_created: 2018-10-30T12:44:44Z date_updated: 2022-01-06T07:01:34Z department: - _id: '187' - _id: '635' doi: 10.1080/09638180.2016.1169938 intvolume: ' 26' issue: '3' language: - iso: eng page: 419-440 publication: European Accounting Review publication_identifier: issn: - 0963-8180 - 1468-4497 publication_status: published publisher: Informa UK Limited status: public title: Capital Charge Rates, Investment Incentives and Taxation type: journal_article user_id: '61801' volume: 26 year: '2017' ... --- _id: '3542' abstract: - lang: eng text: "We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards.\r\n\r\n\r\n \r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n \r\n\r\n\r\n\r\n Full Article \r\n  Figures & data \r\n References \r\n  Citations \r\n \r\n Metrics \r\n  Reprints & Permissions \r\n  PDF \r\n \r\n \r\n\r\n\r\n\r\n\r\nAbstract\r\n\r\n\r\nWe study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards." author: - first_name: Aljosa full_name: Valentincic, Aljosa last_name: Valentincic - first_name: Ales full_name: Novak, Ales last_name: Novak - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi citation: ama: Valentincic A, Novak A, Kosi U. Accounting quality in private firms during the transition towards international standards. Accounting in Europe. 2017;14(3):358-387. doi:10.1080/17449480.2017.1378821 apa: Valentincic, A., Novak, A., & Kosi, U. (2017). Accounting quality in private firms during the transition towards international standards. Accounting in Europe, 14(3), 358–387. https://doi.org/10.1080/17449480.2017.1378821 bibtex: '@article{Valentincic_Novak_Kosi_2017, title={Accounting quality in private firms during the transition towards international standards}, volume={14}, DOI={10.1080/17449480.2017.1378821}, number={3}, journal={Accounting in Europe}, author={Valentincic, Aljosa and Novak, Ales and Kosi, Urska}, year={2017}, pages={358–387} }' chicago: 'Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in Private Firms during the Transition towards International Standards.” Accounting in Europe 14, no. 3 (2017): 358–87. https://doi.org/10.1080/17449480.2017.1378821.' ieee: 'A. Valentincic, A. Novak, and U. Kosi, “Accounting quality in private firms during the transition towards international standards,” Accounting in Europe, vol. 14, no. 3, pp. 358–387, 2017, doi: 10.1080/17449480.2017.1378821.' mla: Valentincic, Aljosa, et al. “Accounting Quality in Private Firms during the Transition towards International Standards.” Accounting in Europe, vol. 14, no. 3, 2017, pp. 358–87, doi:10.1080/17449480.2017.1378821. short: A. Valentincic, A. Novak, U. Kosi, Accounting in Europe 14 (2017) 358–387. date_created: 2018-07-11T08:57:03Z date_updated: 2023-01-24T15:34:31Z department: - _id: '551' - _id: '635' - _id: '186' doi: 10.1080/17449480.2017.1378821 intvolume: ' 14' issue: '3' jel: - M41 - C23 - L21 - P20 keyword: - private firms - accounting quality - development of accounting standards - IFRS-like standards - Slovenia language: - iso: eng page: 358-387 publication: Accounting in Europe publication_status: published status: public title: Accounting quality in private firms during the transition towards international standards type: journal_article user_id: '54068' volume: 14 year: '2017' ... --- _id: '4685' abstract: - lang: eng text: Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries, firms can request fee-based advance tax rulings (ATRs) to mitigate tax uncertainty. We analyse theoretically the circumstances under which investors request ATRs, how tax authorities should price them and how they can affect investment. We assume that tax authorities integrate investors’ reasoning into their decisions. We find that in special cases the optimal fee tax authorities should charge is prohibitively high, thus firms will refrain from requesting ATRs. However, we find that revenue-maximising tax authorities offer ATRs if the ruling enables them either to significantly reduce their tax audit costs or to increase the probability of detecting ambiguous tax issues. Under certain circumstances, ATRs may effectively foster investment and potentially benefit both the tax authorities and taxpayers. Our results provide new explanations for why taxpayers that face high levels of tax uncertainty often do not request ATRs, even when the fee is rather low. Our results also hold when the tax authority maximises social wealth instead of its revenues. Regulatory changes in ATR requirements might serve as a natural quasi-experiment for an empirical study of our predictions regarding investment decisions. author: - first_name: Markus full_name: Diller, Markus last_name: Diller - first_name: Pia full_name: Kortebusch, Pia last_name: Kortebusch - first_name: Georg full_name: Schneider, Georg last_name: Schneider - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Diller M, Kortebusch P, Schneider G, Sureth-Sloane C. Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment. European Accounting Review. 2017;26(3):441-468. doi:10.1080/09638180.2016.1169939 apa: Diller, M., Kortebusch, P., Schneider, G., & Sureth-Sloane, C. (2017). Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment. European Accounting Review, 26(3), 441–468. https://doi.org/10.1080/09638180.2016.1169939 bibtex: '@article{Diller_Kortebusch_Schneider_Sureth-Sloane_2017, title={Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment}, volume={26}, DOI={10.1080/09638180.2016.1169939}, number={3}, journal={European Accounting Review}, author={Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2017}, pages={441–468} }' chicago: 'Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane. “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment.” European Accounting Review 26, no. 3 (2017): 441–68. https://doi.org/10.1080/09638180.2016.1169939.' ieee: 'M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment,” European Accounting Review, vol. 26, no. 3, pp. 441–468, 2017, doi: 10.1080/09638180.2016.1169939.' mla: Diller, Markus, et al. “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment.” European Accounting Review, vol. 26, no. 3, 2017, pp. 441–68, doi:10.1080/09638180.2016.1169939. short: M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, European Accounting Review 26 (2017) 441–468. date_created: 2018-10-12T08:27:42Z date_updated: 2023-01-31T12:10:12Z department: - _id: '187' - _id: '635' doi: 10.1080/09638180.2016.1169939 intvolume: ' 26' issue: '3' language: - iso: eng page: 441-468 publication: European Accounting Review quality_controlled: '1' status: public title: Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment type: journal_article user_id: '21222' volume: 26 year: '2017' ... --- _id: '4774' article_type: original author: - first_name: Michael full_name: Ebert, Michael id: '42419' last_name: Ebert - first_name: Dirk full_name: Simons, Dirk last_name: Simons - first_name: Jack D full_name: Stecher, Jack D last_name: Stecher citation: ama: Ebert M, Simons D, Stecher JD. Discretionary aggregation. The Accounting Review. 2017;92(1):73--91. apa: Ebert, M., Simons, D., & Stecher, J. D. (2017). Discretionary aggregation. The Accounting Review, 92(1), 73--91. bibtex: '@article{Ebert_Simons_Stecher_2017, title={Discretionary aggregation}, volume={92}, number={1}, journal={The Accounting Review}, author={Ebert, Michael and Simons, Dirk and Stecher, Jack D}, year={2017}, pages={73--91} }' chicago: 'Ebert, Michael, Dirk Simons, and Jack D Stecher. “Discretionary Aggregation.” The Accounting Review 92, no. 1 (2017): 73--91.' ieee: M. Ebert, D. Simons, and J. D. Stecher, “Discretionary aggregation,” The Accounting Review, vol. 92, no. 1, pp. 73--91, 2017. mla: Ebert, Michael, et al. “Discretionary Aggregation.” The Accounting Review, vol. 92, no. 1, 2017, pp. 73--91. short: M. Ebert, D. Simons, J.D. Stecher, The Accounting Review 92 (2017) 73--91. date_created: 2018-10-18T10:51:56Z date_updated: 2023-12-18T13:30:51Z department: - _id: '190' - _id: '186' - _id: '635' intvolume: ' 92' issue: '1' language: - iso: eng page: 73--91 publication: The Accounting Review publication_status: published status: public title: Discretionary aggregation type: journal_article user_id: '42419' volume: 92 year: '2017' ... --- _id: '4703' abstract: - lang: eng text: Investments with exit flexibility require decisions regarding both the investment and holding period. Because selling an investment often leads to taxable capital gains, which crucially depend on the duration of an investment, we investigate the impact of capital gains taxation on exit timing under different tax systems. We observed that capital gains taxation delays exit decisions but loses its decision relevance for very long holdings. Often the optimal exit time, which indicates the maximal present value of future cashflows, cannot be determined analytically. However, we identify the breakeven exit time that guarantees present values exceeding those of an immediate sale. While, after-taxes, an immediate sale is often optimal, long holding periods might also be attractive for investors depending on the degree of income and corporate tax integration. A classic corporate tax system often indicates holdings over more than 100 periods. By contrast, a shareholder relief system indicates the earliest breakeven exit time and thus the highest level of exit timing flexibility. Surprisingly, high retention rates are likely to accelerate sales under a classic corporate system. Additionally, the worst exit time, which should be avoided by investors, differs tremendously across tax systems. For an integrated tax system with full imputation, the worst time is reached earlier than under partial or non-integrated systems. These results could help to predict investors’ behavior regarding changes in capital gains taxation and thus are of interest for both investors and tax policymakers. Furthermore, the results emphasize the need to control for the underlying tax system in cross-country empirical studies. author: - first_name: Annika full_name: Hegemann, Annika last_name: Hegemann - first_name: Angela full_name: Kunoth, Angela last_name: Kunoth - first_name: Kristina full_name: Rupp, Kristina last_name: Rupp - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Hegemann A, Kunoth A, Rupp K, Sureth-Sloane C. Hold or Sell? How Capital Gains Taxation Affects Holding Decisions. Review of Managerial Science. 2017;11(3):571-603. doi:10.1007/s11846-016-0197-9 apa: Hegemann, A., Kunoth, A., Rupp, K., & Sureth-Sloane, C. (2017). Hold or Sell? How Capital Gains Taxation Affects Holding Decisions. Review of Managerial Science, 11(3), 571–603. https://doi.org/10.1007/s11846-016-0197-9 bibtex: '@article{Hegemann_Kunoth_Rupp_Sureth-Sloane_2017, title={Hold or Sell? How Capital Gains Taxation Affects Holding Decisions}, volume={11}, DOI={10.1007/s11846-016-0197-9 }, number={3}, journal={Review of Managerial Science}, author={Hegemann, Annika and Kunoth, Angela and Rupp, Kristina and Sureth-Sloane, Caren}, year={2017}, pages={571–603} }' chicago: 'Hegemann, Annika, Angela Kunoth, Kristina Rupp, and Caren Sureth-Sloane. “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions.” Review of Managerial Science 11, no. 3 (2017): 571–603. https://doi.org/10.1007/s11846-016-0197-9 .' ieee: 'A. Hegemann, A. Kunoth, K. Rupp, and C. Sureth-Sloane, “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions,” Review of Managerial Science, vol. 11, no. 3, pp. 571–603, 2017, doi: 10.1007/s11846-016-0197-9 .' mla: Hegemann, Annika, et al. “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions.” Review of Managerial Science, vol. 11, no. 3, 2017, pp. 571–603, doi:10.1007/s11846-016-0197-9 . short: A. Hegemann, A. Kunoth, K. Rupp, C. Sureth-Sloane, Review of Managerial Science 11 (2017) 571–603. date_created: 2018-10-12T08:38:21Z date_updated: 2024-01-30T12:43:17Z department: - _id: '187' - _id: '635' doi: '10.1007/s11846-016-0197-9 ' intvolume: ' 11' issue: '3' language: - iso: eng main_file_link: - open_access: '1' oa: '1' page: 571-603 publication: Review of Managerial Science quality_controlled: '1' status: public title: Hold or Sell? How Capital Gains Taxation Affects Holding Decisions type: journal_article user_id: '74000' volume: 11 year: '2017' ... --- _id: '1771' abstract: - lang: ger text: Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren würden. Auf der Basis von realen Jahresabschlussdaten wird eine mehrperiodige Veranlagungssimulation durchgeführt, die insbesondere ermöglicht, den zu erwartenden Eigenkapitalverzehr sowie den Anstieg der Steuerbelastung für die betrachtete Stichprobe zu quantifizieren. Von besonderem Interesse sind hierbei Unternehmen, deren laufende Erträge nicht ausreichen, um die Belastungen durch die Vermögensteuer zu tragen und damit einem Substanzverzehr ausgesetzt sind. Es zeigt sich, dass etwa die Hälfte der Unternehmen im Untersuchungszeitraum von sechs Jahren in mindestens einem Jahr einen Substanzverzehr erfährt. Der Vermögensteuer kommt somit keinesfalls der vielfach postulierte Charakter einer eher mäßig belastenden und im Wesentlichen substanzverschonenden Steuer zu. Zusatzbelastungen von knapp 100 bis zu 300 % der Ertragsteuerlast sind keine Seltenheit und veranschaulichen das Gefährdungspotenzial dieser Steuer für den Wirtschaftsstandort Deutschland. - lang: eng text: The (re-)introduction of a wealth tax has again become the subject of political debate in recent years. This paper analyzes the impact of implementing the concepts under discussion on the overall tax burden and on companies’ equity. Simulating a tax assessment based on real annual financial statement data from German listed firms in a multi-period setting, we quantify the expected equity erosion as well as the increase in the tax burden for the companies in our sample that is induced by wealth taxation at the corporate and shareholder level. Special attention is given to companies whose current yield is very low and thus would have to take additional loans or liquidate assets to settle their wealth tax bill. Our findings indicate that around half of the companies would suffer from wealth tax-induced asset erosion in at least one year within the six-year period under review. In contrast to the usually postulated moderate effects of a wealth tax on firms, we find evidence that the additional burden arising from wealth taxation could realistically range from nearly 100 to 300 % of the profit tax burden, highlighting the magnitude of risk associated with wealth taxation for Germany as a business location. article_type: original author: - first_name: Thomas full_name: Hoppe, Thomas id: '22671' last_name: Hoppe - 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: Hoppe T, Maiterth R, Sureth-Sloane C. Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung. 2016;68(1):3-45. doi:10.1007/s41471-016-0005-x apa: Hoppe, T., Maiterth, R., & Sureth-Sloane, C. (2016). Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 68(1), 3–45. https://doi.org/10.1007/s41471-016-0005-x bibtex: '@article{Hoppe_Maiterth_Sureth-Sloane_2016, title={Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse}, volume={68}, DOI={10.1007/s41471-016-0005-x}, number={1}, journal={Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung}, publisher={Springer Nature}, author={Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2016}, pages={3–45} }' chicago: 'Hoppe, Thomas, Ralf Maiterth, and Caren Sureth-Sloane. “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse.” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 68, no. 1 (2016): 3–45. https://doi.org/10.1007/s41471-016-0005-x.' ieee: T. Hoppe, R. Maiterth, and C. Sureth-Sloane, “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse,” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, vol. 68, no. 1, pp. 3–45, 2016. mla: Hoppe, Thomas, et al. “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse.” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, vol. 68, no. 1, Springer Nature, 2016, pp. 3–45, doi:10.1007/s41471-016-0005-x. short: T. Hoppe, R. Maiterth, C. Sureth-Sloane, Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 68 (2016) 3–45. date_created: 2018-03-23T14:04:24Z date_updated: 2022-01-06T06:53:17Z department: - _id: '187' - _id: '635' doi: 10.1007/s41471-016-0005-x intvolume: ' 68' issue: '1' jel: - H21 - H24 - H25 - C54 keyword: - Steuerbelastung - Substanzbesteuerung - Ungleiche Vermögensverteilung - Veranlagungssimulation - Vermögensteuer language: - iso: ger main_file_link: - open_access: '1' url: http://www.readcube.com/articles/10.1007/s41471-016-0005-x?author_access_token=L8vhVZMucjlu5odLLLHaG_e4RwlQNchNByi7wbcMAY5B6ptZT4XXH6IBMbZTagA_06jUOTCNV-Pbh1ByfL_RaVCn-T_JbY5z17HM1rzPS9lXyW_vKKYXJAuZZglAbTRQbk33DRwc7ZJZc9Cl6TcFuA%3D%3D oa: '1' page: 3-45 publication: Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung publication_identifier: issn: - 0341-2687 - 2366-6153 publication_status: published publisher: Springer Nature quality_controlled: '1' status: public title: Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse type: journal_article user_id: '61801' volume: 68 year: '2016' ... --- _id: '17759' author: - first_name: Annika full_name: Mehrmann, Annika id: '4324' last_name: Mehrmann - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Mehrmann A, Sureth-Sloane C. Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments.; 2016. apa: Mehrmann, A., & Sureth-Sloane, C. (2016). Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments. bibtex: '@book{Mehrmann_Sureth-Sloane_2016, series={TAF Working Paper No. 28}, title={Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments}, author={Mehrmann, Annika and Sureth-Sloane, Caren}, year={2016}, collection={TAF Working Paper No. 28} }' chicago: Mehrmann, Annika, and Caren Sureth-Sloane. Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments. TAF Working Paper No. 28, 2016. ieee: A. Mehrmann and C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments. 2016. mla: Mehrmann, Annika, and Caren Sureth-Sloane. Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments. 2016. short: A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments, 2016. date_created: 2020-08-10T09:05:27Z date_updated: 2022-01-06T06:53:19Z department: - _id: '635' language: - iso: eng main_file_link: - url: https://en.wiwi.uni-paderborn.de/fileadmin/cetar/TAF_Working_Paper_Series/TAF_WP_028_MehrmannSureth-Sloane2017.pdf series_title: TAF Working Paper No. 28 status: public title: Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments type: working_paper user_id: '61801' year: '2016' ... --- _id: '4714' author: - first_name: Rolf full_name: König, Rolf last_name: König - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: König R, Sureth-Sloane C. Besteuerung und Rechtsformwahl. 7th ed. Verlag Neue Wirtschafts-Briefe, Herne; 2016. apa: König, R., & Sureth-Sloane, C. (2016). Besteuerung und Rechtsformwahl (7th ed.). Verlag Neue Wirtschafts-Briefe, Herne. bibtex: '@book{König_Sureth-Sloane_2016, edition={7}, title={Besteuerung und Rechtsformwahl}, publisher={Verlag Neue Wirtschafts-Briefe, Herne}, author={König, Rolf and Sureth-Sloane, Caren}, year={2016} }' chicago: König, Rolf, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl. 7th ed. Verlag Neue Wirtschafts-Briefe, Herne, 2016. ieee: R. König and C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 7th ed. Verlag Neue Wirtschafts-Briefe, Herne, 2016. mla: König, Rolf, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl. 7th ed., Verlag Neue Wirtschafts-Briefe, Herne, 2016. short: R. König, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 7th ed., Verlag Neue Wirtschafts-Briefe, Herne, 2016. date_created: 2018-10-12T08:50:20Z date_updated: 2022-01-06T07:01:19Z department: - _id: '187' - _id: '635' edition: '7' language: - iso: ger publisher: Verlag Neue Wirtschafts-Briefe, Herne status: public title: Besteuerung und Rechtsformwahl type: book user_id: '61801' year: '2016' ... --- _id: '5022' abstract: - lang: eng text: "The Organisation for Economic Co-Operation and Development (OECD) recently proposed\r\nan interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction\r\nof such an interest deductibility restriction in Germany as a quasi-experiment and find significant\r\ncorporate capital structure responses. Using single entity financial statements and a detailed matching\r\napproach, we find evidence that companies that are affected by the interest barrier reduce their\r\nleverage by 4.7 percentage points more than non-affected companies. The effects are stronger among\r\nnon-financially constrained firms. Our results imply that interest barrier effects on capital structure\r\nhave so far been heavily underestimated." author: - first_name: Stephan full_name: Alberternst, Stephan last_name: Alberternst - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Alberternst S, Sureth-Sloane C. Interest Barrier and Capital Structure Response. Vol 206.; 2016. apa: Alberternst, S., & Sureth-Sloane, C. (2016). Interest Barrier and Capital Structure Response (Vol. 206). bibtex: '@book{Alberternst_Sureth-Sloane_2016, series={arqus, Quantitative Research in Taxation}, title={Interest Barrier and Capital Structure Response}, volume={206}, author={Alberternst, Stephan and Sureth-Sloane, Caren}, year={2016}, collection={arqus, Quantitative Research in Taxation} }' chicago: Alberternst, Stephan, and Caren Sureth-Sloane. Interest Barrier and Capital Structure Response. Vol. 206. Arqus, Quantitative Research in Taxation, 2016. ieee: S. Alberternst and C. Sureth-Sloane, Interest Barrier and Capital Structure Response, vol. 206. 2016. mla: Alberternst, Stephan, and Caren Sureth-Sloane. Interest Barrier and Capital Structure Response. Vol. 206, 2016. short: S. Alberternst, C. Sureth-Sloane, Interest Barrier and Capital Structure Response, 2016. date_created: 2018-10-30T13:11:31Z date_updated: 2022-01-06T07:01:35Z ddc: - '330' department: - _id: '187' - _id: '635' file: - access_level: closed content_type: application/pdf creator: llennard date_created: 2020-09-24T12:41:51Z date_updated: 2020-09-24T12:41:51Z file_id: '19655' file_name: arqus_206.pdf file_size: 940451 relation: main_file success: 1 file_date_updated: 2020-09-24T12:41:51Z has_accepted_license: '1' intvolume: ' 206' language: - iso: eng series_title: arqus, Quantitative Research in Taxation status: public title: Interest Barrier and Capital Structure Response type: working_paper user_id: '61801' volume: 206 year: '2016' ... --- _id: '4034' abstract: - lang: eng text: We examine whether the credit relevance of financial statements, defined as the ability of accounting numbers to explain credit ratings, is higher after firms are required to report under International Financial Reporting Standards (IFRS). We find an improvement in credit relevance for firms in 17 countries after mandatory IFRS reporting is introduced in 2005; this increase is higher than that reported for a matched sample of US firms. The increase in credit relevance is particularly pronounced for higher risk speculative-grade issuers, where accounting information is predicted to be more important; and for IFRS adopters with large first-time reconciliations, where the impact of IFRS is expected to be greater. These tests provide reassurance that the overall enhancement in estimated credit relevance is driven by accounting changes related to IFRS adoption. Our results suggest that credit rating analysts’ views of economic fundamentals are more closely aligned with IFRS numbers, and that analysts anticipate at least some of the effects of the IFRS transition. author: - first_name: Annita full_name: Florou, Annita last_name: Florou - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi - first_name: Peter F full_name: Pope, Peter F last_name: Pope citation: ama: Florou A, Kosi U, Pope PF. Are international accounting standards more credit relevant than domestic standards? Accounting and Business Research. 2016;47(1):1-29. doi:10.1080/00014788.2016.1224968 apa: Florou, A., Kosi, U., & Pope, P. F. (2016). Are international accounting standards more credit relevant than domestic standards? Accounting and Business Research, 47(1), 1–29. https://doi.org/10.1080/00014788.2016.1224968 bibtex: '@article{Florou_Kosi_Pope_2016, title={Are international accounting standards more credit relevant than domestic standards?}, volume={47}, DOI={10.1080/00014788.2016.1224968}, number={1}, journal={Accounting and Business Research}, author={Florou, Annita and Kosi, Urska and Pope, Peter F}, year={2016}, pages={1–29} }' chicago: 'Florou, Annita, Urska Kosi, and Peter F Pope. “Are International Accounting Standards More Credit Relevant than Domestic Standards?” Accounting and Business Research 47, no. 1 (2016): 1–29. https://doi.org/10.1080/00014788.2016.1224968.' ieee: 'A. Florou, U. Kosi, and P. F. Pope, “Are international accounting standards more credit relevant than domestic standards?,” Accounting and Business Research, vol. 47, no. 1, pp. 1–29, 2016, doi: 10.1080/00014788.2016.1224968.' mla: Florou, Annita, et al. “Are International Accounting Standards More Credit Relevant than Domestic Standards?” Accounting and Business Research, vol. 47, no. 1, 2016, pp. 1–29, doi:10.1080/00014788.2016.1224968. short: A. Florou, U. Kosi, P.F. Pope, Accounting and Business Research 47 (2016) 1–29. date_created: 2018-08-22T07:16:25Z date_updated: 2023-01-18T13:41:47Z department: - _id: '551' - _id: '635' - _id: '186' doi: 10.1080/00014788.2016.1224968 intvolume: ' 47' issue: '1' jel: - G15 - G33 - K20 - M41 - M48 keyword: - IFRS - debt markets - credit ratings - credit relevance language: - iso: eng page: 1-29 publication: Accounting and Business Research publication_status: published status: public title: Are international accounting standards more credit relevant than domestic standards? type: journal_article user_id: '54068' volume: 47 year: '2016' ... --- _id: '37098' author: - first_name: Aljosa full_name: Valentincic, Aljosa last_name: Valentincic - first_name: Ales full_name: Novak, Ales last_name: Novak - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi citation: ama: 'Valentincic A, Novak A, Kosi U. Accounting quality in private firms during the transition to international standards. In: ; 2016.' apa: Valentincic, A., Novak, A., & Kosi, U. (2016). Accounting quality in private firms during the transition to international standards. 7th Workshop on Accounting and Regulation, Siena, Italy. bibtex: '@inproceedings{Valentincic_Novak_Kosi_2016, title={Accounting quality in private firms during the transition to international standards}, author={Valentincic, Aljosa and Novak, Ales and Kosi, Urska}, year={2016} }' chicago: Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in Private Firms during the Transition to International Standards,” 2016. ieee: A. Valentincic, A. Novak, and U. Kosi, “Accounting quality in private firms during the transition to international standards,” presented at the 7th Workshop on Accounting and Regulation, Siena, Italy, 2016. mla: Valentincic, Aljosa, et al. Accounting Quality in Private Firms during the Transition to International Standards. 2016. short: 'A. Valentincic, A. Novak, U. Kosi, in: 2016.' conference: end_date: 2016-07-09 location: Siena, Italy name: 7th Workshop on Accounting and Regulation start_date: 2016-07-07 date_created: 2023-01-17T13:04:16Z date_updated: 2023-01-18T14:02:03Z department: - _id: '635' - _id: '186' - _id: '551' language: - iso: eng status: public title: Accounting quality in private firms during the transition to international standards type: conference user_id: '88603' year: '2016' ... --- _id: '4744' author: - first_name: Regina full_name: Ortmann, Regina id: '10020' last_name: Ortmann - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Ortmann R, Sureth-Sloane C. Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Journal of Business Economics. 2016;86(5):441-475. doi:10.1007/s1007-015-0780-6 apa: Ortmann, R., & Sureth-Sloane, C. (2016). Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Journal of Business Economics, 86(5), 441–475. https://doi.org/10.1007/s1007-015-0780-6 bibtex: '@article{Ortmann_Sureth-Sloane_2016, title={Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?}, volume={86}, DOI={10.1007/s1007-015-0780-6}, number={5}, journal={Journal of Business Economics}, author={Ortmann, Regina and Sureth-Sloane, Caren}, year={2016}, pages={441–475} }' chicago: 'Ortmann, Regina, and Caren Sureth-Sloane. “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?” Journal of Business Economics 86, no. 5 (2016): 441–75. https://doi.org/10.1007/s1007-015-0780-6.' ieee: 'R. Ortmann and C. Sureth-Sloane, “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?,” Journal of Business Economics, vol. 86, no. 5, pp. 441–475, 2016, doi: 10.1007/s1007-015-0780-6.' mla: Ortmann, Regina, and Caren Sureth-Sloane. “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?” Journal of Business Economics, vol. 86, no. 5, 2016, pp. 441–75, doi:10.1007/s1007-015-0780-6. short: R. Ortmann, C. Sureth-Sloane, Journal of Business Economics 86 (2016) 441–475. date_created: 2018-10-15T10:58:23Z date_updated: 2023-01-31T12:12:12Z department: - _id: '590' - _id: '187' - _id: '635' doi: 10.1007/s1007-015-0780-6 intvolume: ' 86' issue: '5' language: - iso: ger page: 441-475 publication: Journal of Business Economics quality_controlled: '1' status: public title: Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? type: journal_article user_id: '21222' volume: 86 year: '2016' ... --- _id: '17951' abstract: - lang: eng text: The literature suggests that when taking tax effects into account, debt ought to be prefer-able to equity. Thus, with all else being equal, levered firms are expected to show higher firm values.However, there are no uniform predictions of the size of this tax benefit from interest deductibility nor on the effect of changes in interest deductibility. We believe that the German corporate tax re-form in 2008, which introduced an interest barrier, can serve as a promising “quasi-experiment” to investigate the effects from a reform of interest deductibility. A study of this reform on the basis of German financial statement data is of general interest because, first, similar interest barriers have been introduced in several countries and proposed by the OECD to fight BEPS. Second, the major characteristics of the German tax system can be regarded as representative for most European and major Asian countries. Third, single entity financial statements for German companies allows us to capture tax and capital structure details that have not been available in most prior studies. With significance at the 5% level, we find evidence that the companies that are affected by the interest barrier reduce their leverage by 4.7 percentage points more than companies that are not affected by the interest barrier. We are the first to employ a detailed matching approach to the underlying rich dataset, which enables us to overcome several limitations of previous studies. Our results imply that capital structure reactions most likely have been underestimated in previous studies. author: - first_name: Stephan full_name: Alberternst, Stephan last_name: Alberternst - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Alberternst S, Sureth-Sloane C. The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier.; 2015. apa: Alberternst, S., & Sureth-Sloane, C. (2015). The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier. bibtex: '@book{Alberternst_Sureth-Sloane_2015, series={TAF Working Paper No. 8}, title={The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier}, author={Alberternst, Stephan and Sureth-Sloane, Caren}, year={2015}, collection={TAF Working Paper No. 8} }' chicago: Alberternst, Stephan, and Caren Sureth-Sloane. The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier. TAF Working Paper No. 8, 2015. ieee: S. Alberternst and C. Sureth-Sloane, The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier. 2015. mla: Alberternst, Stephan, and Caren Sureth-Sloane. The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier. 2015. short: S. Alberternst, C. Sureth-Sloane, The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier, 2015. date_created: 2020-08-14T07:48:03Z date_updated: 2022-01-06T06:53:23Z department: - _id: '635' language: - iso: eng main_file_link: - url: https://en.wiwi.uni-paderborn.de/fileadmin/cetar/TAF_Working_Paper_Series/TAF_WP_008_AlberternstSureth_2015.pdf series_title: TAF Working Paper No. 8 status: public title: The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier type: working_paper user_id: '61801' year: '2015' ... --- _id: '2254' abstract: - lang: ger text: Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren würden. Auf der Basis von realen Jahresabschlussdaten wird eine mehrperiodige Veranlagungssimulation durchgeführt, die insbesondere ermöglicht, den zu erwartenden Eigenkapitalverzehr sowie den Anstieg der Steuerbelastung für die betrachtete Unternehmensgruppe zu quantifizieren. Von besonderem Interesse sind hierbei Unternehmen deren laufende Erträge nicht ausreichen, um die Belastungen durch die Vermögensteuer zu tragen und damit einem Substanzverzehr ausgesetzt sind. Es zeigt sich, dass etwa die Hälfte der Unternehmen im Untersuchungszeitraum von sechs Jahren in mindestens einem Jahr einen Substanzverzehr erfährt. Der Vermögensteuer kommt somit keinesfalls der vielfach postulierte Charakter einer eher mäßig belastenden und im Wesentlichen substanzverschonenden Steuer zu. Zusatzbelastungen von knapp 100 bis zu 300% der Ertragsteuerlast sind keine Seltenheit und veranschaulichen das Gefährdungspotenzial dieser Steuer für den Wirtschaftsstandort Deutschland. - lang: eng text: The (re-)introduction of a wealth tax has become a focal point of interest as a result of last years’ political discussions. We analyze the impact of implementing currently discussed wealth tax concepts on the overall tax burden and companies’ equity. Simulating a tax assessment based on real annual financial statement data from German listed firms in a multi-period setting, we quantify the expected equity erosion as well as the increase in tax burden of these companies that is induced by wealth taxation at the corporate and shareholder level. Special attention is given to companies whose current yield is very low and thus have to take additional loans or liquidate assets to settle their wealth tax bill. Our findings indicate that about half of the companies suffer at least in one year from wealth tax-induced asset erosion within the six-year period under review. In contrast to the usually postulated moderate effects of a wealth tax on firms, our results indicate that the additional burden arising from wealth taxation can range from nearly 100% to 300% of the profit tax burden, highlighting the magnitude of the risk from wealth taxation for Germany as a location for business. alternative_title: - Wealth Tax and its Implications for Germany as a Location for Business - An Economic Analysis author: - first_name: Thomas full_name: Hoppe, Thomas id: '22671' last_name: Hoppe - 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: Hoppe T, Maiterth R, Sureth-Sloane C. Vermögensteuer und Ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse.; 2015. doi:10.2139/ssrn.2548398 apa: Hoppe, T., Maiterth, R., & Sureth-Sloane, C. (2015). Vermögensteuer und Ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. https://doi.org/10.2139/ssrn.2548398 bibtex: '@book{Hoppe_Maiterth_Sureth-Sloane_2015, title={Vermögensteuer und Ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse}, DOI={10.2139/ssrn.2548398}, author={Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2015} }' chicago: Hoppe, Thomas, Ralf Maiterth, and Caren Sureth-Sloane. Vermögensteuer und Ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse, 2015. https://doi.org/10.2139/ssrn.2548398. ieee: T. Hoppe, R. Maiterth, and C. Sureth-Sloane, Vermögensteuer und Ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. 2015. mla: Hoppe, Thomas, et al. Vermögensteuer und Ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. 2015, doi:10.2139/ssrn.2548398. short: T. Hoppe, R. Maiterth, C. Sureth-Sloane, Vermögensteuer und Ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse, 2015. date_created: 2018-04-06T07:51:21Z date_updated: 2022-01-06T06:55:36Z ddc: - '330' department: - _id: '187' - _id: '635' doi: 10.2139/ssrn.2548398 file: - access_level: closed content_type: application/pdf creator: hoppet date_created: 2018-04-06T07:53:46Z date_updated: 2018-04-06T07:53:46Z file_id: '2255' file_name: Hoppe Maiterth Sureth-Sloane 2015.pdf file_size: 1077359 relation: main_file success: 1 file_date_updated: 2018-04-06T07:53:46Z has_accepted_license: '1' jel: - H21 - H24 - H25 - C54 keyword: - Steuerbelastung - Substanzbesteuerung - ungleiche Vermögensverteilung - Veranlagungssimulation - Vermögensteuer language: - iso: ger main_file_link: - open_access: '1' url: https://ssrn.com/abstract=2548398 oa: '1' page: '45' publication_identifier: issn: - 1556-5068 status: public title: Vermögensteuer und Ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse type: working_paper user_id: '61801' year: '2015' ... --- _id: '4745' abstract: - lang: eng text: 'Formulary apportionment is an intensively debated mechanism for allocating tax base within multinational groups. Systems under which the formula is identical in all jurisdictions and systems under which jurisdictions can determine the weights on the formula factors individually can be observed. The latter systems produce uncertainty about the overall tax-liable share of the future group tax base. Counter-intuitively, I identify scenarios under which increased uncertainty leads to higher expected future group income. My results provide helpful insights for firms and policy makers debating the specific design of a formulary apportionment system. ' author: - first_name: Regina full_name: Ortmann, Regina id: '10020' last_name: Ortmann citation: ama: Ortmann R. Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,. Vol 2015-10.; 2015. apa: Ortmann, R. (2015). Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, (Vol. 2015–10). bibtex: '@book{Ortmann_2015, series={WU Working Paper Series}, title={Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,}, volume={2015–10}, author={Ortmann, Regina}, year={2015}, collection={WU Working Paper Series} }' chicago: Ortmann, Regina. Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,. Vol. 2015–10. WU Working Paper Series, 2015. ieee: R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, vol. 2015–10. 2015. mla: Ortmann, Regina. Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,. Vol. 2015–10, 2015. short: R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, 2015. date_created: 2018-10-15T11:00:01Z date_updated: 2022-01-06T07:01:20Z ddc: - '330' department: - _id: '590' - _id: '635' file: - access_level: closed content_type: application/pdf creator: llennard date_created: 2020-08-14T08:06:12Z date_updated: 2020-08-14T08:06:12Z file_id: '17958' file_name: TAF_WP_010_Ortmann_2015.pdf file_size: 254259 relation: main_file success: 1 file_date_updated: 2020-08-14T08:06:12Z has_accepted_license: '1' language: - iso: eng main_file_link: - url: https://en.wiwi.uni-paderborn.de/fileadmin/cetar/TAF_Working_Paper_Series/TAF_WP_010_Ortmann_2015.pdf series_title: WU Working Paper Series status: public title: Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, type: working_paper user_id: '21222' volume: 2015 - 10 year: '2015' ... --- _id: '4756' author: - first_name: Benjamin full_name: Oßwald, Benjamin last_name: Oßwald - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Oßwald B, Sureth-Sloane C. Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate? Steuer und Wirtschaft International. 2015;25(10):478-486. apa: Oßwald, B., & Sureth-Sloane, C. (2015). Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate? Steuer Und Wirtschaft International, 25(10), 478–486. bibtex: '@article{Oßwald_Sureth-Sloane_2015, title={Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?}, volume={25}, number={10}, journal={Steuer und Wirtschaft International}, author={Oßwald, Benjamin and Sureth-Sloane, Caren}, year={2015}, pages={478–486} }' chicago: 'Oßwald, Benjamin, and Caren Sureth-Sloane. “Entscheidungskalküle US-Amerikanischer Unternehmen Bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?” Steuer Und Wirtschaft International 25, no. 10 (2015): 478–86.' ieee: B. Oßwald and C. Sureth-Sloane, “Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?,” Steuer und Wirtschaft International, vol. 25, no. 10, pp. 478–486, 2015. mla: Oßwald, Benjamin, and Caren Sureth-Sloane. “Entscheidungskalküle US-Amerikanischer Unternehmen Bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?” Steuer Und Wirtschaft International, vol. 25, no. 10, 2015, pp. 478–86. short: B. Oßwald, C. Sureth-Sloane, Steuer Und Wirtschaft International 25 (2015) 478–486. date_created: 2018-10-15T12:52:37Z date_updated: 2022-01-06T07:01:21Z department: - _id: '187' - _id: '635' intvolume: ' 25' issue: '10' language: - iso: eng page: 478-486 publication: Steuer und Wirtschaft International status: public title: Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate? type: journal_article user_id: '61801' volume: 25 year: '2015' ... --- _id: '4757' author: - first_name: Rainer full_name: Niemann, Rainer last_name: Niemann - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Niemann R, Sureth-Sloane C. Investment Effects of Wealth Taxes under Uncertainty and Irreversibility. Vol 209.; 2015. apa: Niemann, R., & Sureth-Sloane, C. (2015). Investment Effects of Wealth Taxes under Uncertainty and Irreversibility (Vol. 209). bibtex: '@book{Niemann_Sureth-Sloane_2015, series={arqus, Quantitative Research in Taxation}, title={Investment Effects of Wealth Taxes under Uncertainty and Irreversibility}, volume={209}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2015}, collection={arqus, Quantitative Research in Taxation} }' chicago: Niemann, Rainer, and Caren Sureth-Sloane. Investment Effects of Wealth Taxes under Uncertainty and Irreversibility. Vol. 209. Arqus, Quantitative Research in Taxation, 2015. ieee: R. Niemann and C. Sureth-Sloane, Investment Effects of Wealth Taxes under Uncertainty and Irreversibility, vol. 209. 2015. mla: Niemann, Rainer, and Caren Sureth-Sloane. Investment Effects of Wealth Taxes under Uncertainty and Irreversibility. Vol. 209, 2015. short: R. Niemann, C. Sureth-Sloane, Investment Effects of Wealth Taxes under Uncertainty and Irreversibility, 2015. date_created: 2018-10-15T12:54:30Z date_updated: 2022-01-06T07:01:21Z department: - _id: '187' - _id: '635' intvolume: ' 209' language: - iso: eng series_title: arqus, Quantitative Research in Taxation status: public title: Investment Effects of Wealth Taxes under Uncertainty and Irreversibility type: working_paper user_id: '61801' volume: 209 year: '2015' ... --- _id: '5047' author: - first_name: Caren full_name: Sureth, Caren last_name: Sureth citation: ama: 'Sureth C. Mehr Theorie wagen: Eine neue Ausbildung für die Praxis? WiSt - Wirtschaftswissenschaftliches Studium. 2015;42(5):257-260. doi:10.15358/0340-1650_2013_5_257' apa: 'Sureth, C. (2015). Mehr Theorie wagen: Eine neue Ausbildung für die Praxis? WiSt - Wirtschaftswissenschaftliches Studium, 42(5), 257–260. https://doi.org/10.15358/0340-1650_2013_5_257' bibtex: '@article{Sureth_2015, title={Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?}, volume={42}, DOI={10.15358/0340-1650_2013_5_257}, number={5}, journal={WiSt - Wirtschaftswissenschaftliches Studium}, publisher={C.H. Beck}, author={Sureth, Caren}, year={2015}, pages={257–260} }' chicago: 'Sureth, Caren. “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?” WiSt - Wirtschaftswissenschaftliches Studium 42, no. 5 (2015): 257–60. https://doi.org/10.15358/0340-1650_2013_5_257.' ieee: 'C. Sureth, “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?,” WiSt - Wirtschaftswissenschaftliches Studium, vol. 42, no. 5, pp. 257–260, 2015.' mla: 'Sureth, Caren. “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?” WiSt - Wirtschaftswissenschaftliches Studium, vol. 42, no. 5, C.H. Beck, 2015, pp. 257–60, doi:10.15358/0340-1650_2013_5_257.' short: C. Sureth, WiSt - Wirtschaftswissenschaftliches Studium 42 (2015) 257–260. date_created: 2018-10-30T13:56:11Z date_updated: 2022-01-06T07:01:35Z department: - _id: '187' - _id: '635' doi: 10.15358/0340-1650_2013_5_257 intvolume: ' 42' issue: '5' language: - iso: ger page: 257-260 publication: WiSt - Wirtschaftswissenschaftliches Studium publication_identifier: issn: - 0340-1650 publication_status: published publisher: C.H. Beck status: public title: 'Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?' type: journal_article user_id: '61801' volume: 42 year: '2015' ... --- _id: '4035' abstract: - lang: eng text: We examine whether the mandated introduction of International Financial Reporting Standards (IFRS) is associated with the propensity to access the public rather than private debt market and the cost of debt. We use a global sample of public bonds and private loans and find that mandatory IFRS adopters are more likely, post-IFRS, to issue bonds than to borrow privately. We also find that mandatory IFRS adopters pay lower bond yield spreads, but not lower loan spreads, after the mandate. These findings are consistent with debt providers responding positively to financial reporting of higher quality and comparability, but only when there is a greater reliance on publicly available financial statements than private communication. Lastly, we document that the observed debt market benefits are concentrated in countries with larger differences between domestic GAAP and IFRS and are present even for EU countries that did not experience concurrent financial reporting enforcement or other institutional reforms. Overall, our study documents positive economic consequences around the mandated IFRS adoption for corporate debt financing and, in particular, for bond financing. author: - first_name: Annita full_name: Florou, Annita last_name: Florou - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi citation: ama: Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies. 2015;20(4):1407-1456. doi:10.1007/s11142 apa: Florou, A., & Kosi, U. (2015). Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies, 20(4), 1407–1456. https://doi.org/10.1007/s11142 bibtex: '@article{Florou_Kosi_2015, title={Does mandatory IFRS adoption facilitate debt financing?}, volume={20}, DOI={10.1007/s11142}, number={4}, journal={Review of Accounting Studies}, author={Florou, Annita and Kosi, Urska}, year={2015}, pages={1407–1456} }' chicago: 'Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing?” Review of Accounting Studies 20, no. 4 (2015): 1407–56. https://doi.org/10.1007/s11142.' ieee: 'A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?,” Review of Accounting Studies, vol. 20, no. 4, pp. 1407–1456, 2015, doi: 10.1007/s11142.' mla: Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing?” Review of Accounting Studies, vol. 20, no. 4, 2015, pp. 1407–56, doi:10.1007/s11142. short: A. Florou, U. Kosi, Review of Accounting Studies 20 (2015) 1407–1456. date_created: 2018-08-22T07:47:41Z date_updated: 2023-01-24T15:32:37Z department: - _id: '551' - _id: '635' - _id: '186' doi: 10.1007/s11142 extern: '1' intvolume: ' 20' issue: '4' jel: - G15 - K22 - M41 - M48 keyword: - Accounting regulation - IFRS - Accounting quality - Public and private debt markets - Cost of debt language: - iso: eng page: 1407-1456 publication: Review of Accounting Studies publication_identifier: eissn: - 1573-7136 publication_status: published status: public title: Does mandatory IFRS adoption facilitate debt financing? type: journal_article user_id: '54068' volume: 20 year: '2015' ... --- _id: '17962' author: - first_name: Sönke full_name: Albers, Sönke last_name: Albers - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: 'Albers S, Sureth-Sloane C. Editorial: What Is and What Is Not a Substantial Contribution? Business Research. 2014;5(2).' apa: 'Albers, S., & Sureth-Sloane, C. (2014). Editorial: What Is and What Is Not a Substantial Contribution? Business Research, 5(2).' bibtex: '@article{Albers_Sureth-Sloane_2014, title={Editorial: What Is and What Is Not a Substantial Contribution?}, volume={5}, number={2}, journal={Business Research}, author={Albers, Sönke and Sureth-Sloane, Caren}, year={2014} }' chicago: 'Albers, Sönke, and Caren Sureth-Sloane. “Editorial: What Is and What Is Not a Substantial Contribution?” Business Research 5, no. 2 (2014).' ieee: 'S. Albers and C. Sureth-Sloane, “Editorial: What Is and What Is Not a Substantial Contribution?,” Business Research, vol. 5, no. 2, 2014.' mla: 'Albers, Sönke, and Caren Sureth-Sloane. “Editorial: What Is and What Is Not a Substantial Contribution?” Business Research, vol. 5, no. 2, 2014.' short: S. Albers, C. Sureth-Sloane, Business Research 5 (2014). date_created: 2020-08-14T08:58:07Z date_updated: 2022-01-06T06:53:24Z department: - _id: '635' intvolume: ' 5' issue: '2' language: - iso: eng main_file_link: - open_access: '1' url: https://link.springer.com/content/pdf/10.1007/BF03342734.pdf oa: '1' publication: Business Research status: public title: 'Editorial: What Is and What Is Not a Substantial Contribution?' type: journal_article user_id: '61801' volume: 5 year: '2014' ... --- _id: '4750' author: - first_name: Regina full_name: Ortmann, Regina id: '10020' last_name: Ortmann - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Ortmann R, Sureth-Sloane C. Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Vol 165.; 2014. apa: Ortmann, R., & Sureth-Sloane, C. (2014). Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? (Vol. 165). bibtex: '@book{Ortmann_Sureth-Sloane_2014, series={arqus, Quantitative Research in Taxation}, title={Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?}, volume={165}, author={Ortmann, Regina and Sureth-Sloane, Caren}, year={2014}, collection={arqus, Quantitative Research in Taxation} }' chicago: Ortmann, Regina, and Caren Sureth-Sloane. Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Vol. 165. Arqus, Quantitative Research in Taxation, 2014. ieee: R. Ortmann and C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?, vol. 165. 2014. mla: Ortmann, Regina, and Caren Sureth-Sloane. Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Vol. 165, 2014. short: R. Ortmann, C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?, 2014. date_created: 2018-10-15T11:07:03Z date_updated: 2022-01-06T07:01:21Z department: - _id: '590' - _id: '187' - _id: '635' intvolume: ' 165' language: - iso: eng series_title: arqus, Quantitative Research in Taxation status: public title: Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? type: working_paper user_id: '61801' volume: 165 year: '2014' ... --- _id: '5036' author: - first_name: Rene full_name: Fahr, Rene id: '111' last_name: Fahr - first_name: Elmar A. full_name: Janssen, Elmar A. last_name: Janssen - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Fahr R, Janssen EA, Sureth-Sloane C. Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment. Vol 166.; 2014. apa: Fahr, R., Janssen, E. A., & Sureth-Sloane, C. (2014). Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment (Vol. 166). bibtex: '@book{Fahr_Janssen_Sureth-Sloane_2014, series={arqus, Quantitative Research in Taxation}, title={Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment}, volume={166}, author={Fahr, Rene and Janssen, Elmar A. and Sureth-Sloane, Caren}, year={2014}, collection={arqus, Quantitative Research in Taxation} }' chicago: Fahr, Rene, Elmar A. Janssen, and Caren Sureth-Sloane. Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment. Vol. 166. arqus, Quantitative Research in Taxation, 2014. ieee: R. Fahr, E. A. Janssen, and C. Sureth-Sloane, Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment, vol. 166. 2014. mla: Fahr, Rene, et al. Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment. Vol. 166, 2014. short: R. Fahr, E.A. Janssen, C. Sureth-Sloane, Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment, 2014. date_created: 2018-10-30T13:41:42Z date_updated: 2022-01-06T07:01:35Z department: - _id: '187' - _id: '179' - _id: '635' intvolume: ' 166' language: - iso: ger series_title: arqus, Quantitative Research in Taxation status: public title: Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment type: working_paper user_id: '61801' volume: 166 year: '2014' ... --- _id: '5037' author: - first_name: Markus full_name: Diller, Markus last_name: Diller - first_name: Pia full_name: Kortebusch, Pia last_name: Kortebusch - first_name: Georg full_name: Schneider, Georg last_name: Schneider - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Diller M, Kortebusch P, Schneider G, Sureth-Sloane C. Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior. Vol 167.; 2014. apa: Diller, M., Kortebusch, P., Schneider, G., & Sureth-Sloane, C. (2014). Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior (Vol. 167). bibtex: '@book{Diller_Kortebusch_Schneider_Sureth-Sloane_2014, series={arqus, Quantitative Research in Taxation}, title={Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior}, volume={167}, author={Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2014}, collection={arqus, Quantitative Research in Taxation} }' chicago: Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane. Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior. Vol. 167. Arqus, Quantitative Research in Taxation, 2014. ieee: M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior, vol. 167. 2014. mla: Diller, Markus, et al. Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior. Vol. 167, 2014. short: M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior, 2014. date_created: 2018-10-30T13:43:18Z date_updated: 2022-01-06T07:01:35Z department: - _id: '187' - _id: '635' intvolume: ' 167' language: - iso: eng series_title: arqus, Quantitative Research in Taxation status: public title: Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior type: working_paper user_id: '61801' volume: 167 year: '2014' ... --- _id: '14918' author: - first_name: Alexandra full_name: Maßbaum, Alexandra last_name: Maßbaum - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Maßbaum A, Sureth-Sloane C. Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions. Business Research. 2014;2(2):147-169. doi:10.1007/bf03342708 apa: Maßbaum, A., & Sureth-Sloane, C. (2014). Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions. Business Research, 2(2), 147–169. https://doi.org/10.1007/bf03342708 bibtex: '@article{Maßbaum_Sureth-Sloane_2014, title={Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions}, volume={2}, DOI={10.1007/bf03342708}, number={2}, journal={Business Research}, author={Maßbaum, Alexandra and Sureth-Sloane, Caren}, year={2014}, pages={147–169} }' chicago: 'Maßbaum, Alexandra, and Caren Sureth-Sloane. “Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions.” Business Research 2, no. 2 (2014): 147–69. https://doi.org/10.1007/bf03342708.' ieee: A. Maßbaum and C. Sureth-Sloane, “Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions,” Business Research, vol. 2, no. 2, pp. 147–169, 2014. mla: Maßbaum, Alexandra, and Caren Sureth-Sloane. “Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions.” Business Research, vol. 2, no. 2, 2014, pp. 147–69, doi:10.1007/bf03342708. short: A. Maßbaum, C. Sureth-Sloane, Business Research 2 (2014) 147–169. date_created: 2019-11-13T09:25:43Z date_updated: 2022-01-06T06:52:11Z department: - _id: '187' - _id: '635' doi: 10.1007/bf03342708 intvolume: ' 2' issue: '2' language: - iso: eng page: 147-169 publication: Business Research publication_identifier: issn: - 2198-3402 - 2198-2627 publication_status: published status: public title: Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions type: journal_article user_id: '68751' volume: 2 year: '2014' ... --- _id: '23413' article_type: original author: - first_name: Jannis full_name: Bischof, Jannis last_name: Bischof - first_name: Michael full_name: Ebert, Michael id: '42419' last_name: Ebert citation: ama: Bischof J, Ebert M. IFRS 7 Disclosures and Risk Perception of Financial Instruments. Schmalenbach Business Review. 2014;66:276-308. doi:10.1007/bf03396908 apa: Bischof, J., & Ebert, M. (2014). IFRS 7 Disclosures and Risk Perception of Financial Instruments. Schmalenbach Business Review, 66, 276–308. https://doi.org/10.1007/bf03396908 bibtex: '@article{Bischof_Ebert_2014, title={IFRS 7 Disclosures and Risk Perception of Financial Instruments}, volume={66}, DOI={10.1007/bf03396908}, journal={Schmalenbach Business Review}, author={Bischof, Jannis and Ebert, Michael}, year={2014}, pages={276–308} }' chicago: 'Bischof, Jannis, and Michael Ebert. “IFRS 7 Disclosures and Risk Perception of Financial Instruments.” Schmalenbach Business Review 66 (2014): 276–308. https://doi.org/10.1007/bf03396908.' ieee: 'J. Bischof and M. Ebert, “IFRS 7 Disclosures and Risk Perception of Financial Instruments,” Schmalenbach Business Review, vol. 66, pp. 276–308, 2014, doi: 10.1007/bf03396908.' mla: Bischof, Jannis, and Michael Ebert. “IFRS 7 Disclosures and Risk Perception of Financial Instruments.” Schmalenbach Business Review, vol. 66, 2014, pp. 276–308, doi:10.1007/bf03396908. short: J. Bischof, M. Ebert, Schmalenbach Business Review 66 (2014) 276–308. date_created: 2021-08-16T10:12:27Z date_updated: 2023-01-12T09:02:52Z department: - _id: '190' - _id: '186' - _id: '635' doi: 10.1007/bf03396908 extern: '1' intvolume: ' 66' language: - iso: eng page: 276-308 publication: Schmalenbach Business Review publication_identifier: issn: - 1439-2917 - 2194-072X publication_status: published status: public title: IFRS 7 Disclosures and Risk Perception of Financial Instruments type: journal_article user_id: '42419' volume: 66 year: '2014' ... --- _id: '37107' author: - first_name: Annita full_name: Florou, Annita last_name: Florou - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi citation: ama: 'Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing? . In: ; 2014.' apa: Florou, A., & Kosi, U. (2014). Does mandatory IFRS adoption facilitate debt financing? . DART Research Seminar, Graz, Austria. bibtex: '@inproceedings{Florou_Kosi_2014, title={Does mandatory IFRS adoption facilitate debt financing? }, author={Florou, Annita and Kosi, Urska}, year={2014} }' chicago: Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing? ,” 2014. ieee: A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing? ,” presented at the DART Research Seminar, Graz, Austria, 2014. mla: Florou, Annita, and Urska Kosi. Does Mandatory IFRS Adoption Facilitate Debt Financing? . 2014. short: 'A. Florou, U. Kosi, in: 2014.' conference: location: Graz, Austria name: DART Research Seminar start_date: 2014-03-03 date_created: 2023-01-17T13:20:21Z date_updated: 2023-01-17T13:36:58Z department: - _id: '635' - _id: '186' - _id: '551' extern: '1' language: - iso: eng status: public title: 'Does mandatory IFRS adoption facilitate debt financing? ' type: conference user_id: '88603' year: '2014' ... --- _id: '37090' author: - first_name: Jernej full_name: Koren, Jernej last_name: Koren - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi - first_name: Aljosa full_name: Valentincic, Aljosa last_name: Valentincic citation: ama: 'Koren J, Kosi U, Valentincic A. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.; 2014.' apa: 'Koren, J., Kosi, U., & Valentincic, A. (2014). Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.' bibtex: '@book{Koren_Kosi_Valentincic_2014, title={Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk}, author={Koren, Jernej and Kosi, Urska and Valentincic, Aljosa}, year={2014} }' chicago: 'Koren, Jernej, Urska Kosi, and Aljosa Valentincic. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2014.' ieee: 'J. Koren, U. Kosi, and A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. 2014.' mla: 'Koren, Jernej, et al. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. 2014.' short: 'J. Koren, U. Kosi, A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2014.' date_created: 2023-01-17T12:52:18Z date_updated: 2023-01-18T14:02:24Z department: - _id: '635' - _id: '186' - _id: '551' extern: '1' language: - iso: eng status: public title: 'Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk' type: working_paper user_id: '88603' year: '2014' ... --- _id: '4037' abstract: - lang: eng text: This study examines the determinants of financial firms' lobbying behaviour in the replacement process of International Financial Reporting Standard 4 (IFRS 4) Insurance Contracts. Based on comment letters in response to International Accounting Standards Board's (IASB) Exposure Draft 2010/8, we investigate firms' lobbying decisions and their long-term lobbying intensity. Using an international sample of publicly listed financial firms, we show that insurance companies and financially constrained IFRS firms are more likely to lobby the IASB. We also examine the long-term lobbying activity in the IFRS 4 replacement process during the years 2007–2010. We find that insurance companies and firms with dispersed ownership lobby more. Our results are stronger for IFRS firms compared to US generally accepted accounting principles users. Overall, we document intense lobbying by financial firms and present results that are largely consistent with economic consequences of anticipated accounting changes being the main driver of firms' lobbying behaviour. These results are in line with prior findings for non-financial firms. author: - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi - first_name: Antonia full_name: Reither, Antonia last_name: Reither citation: ama: Kosi U, Reither A. Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process. Accounting in Europe. 2014;11(1):89-112. doi:10.1080/17449480.2014.897459 apa: Kosi, U., & Reither, A. (2014). Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process. Accounting in Europe, 11(1), 89–112. https://doi.org/10.1080/17449480.2014.897459 bibtex: '@article{Kosi_Reither_2014, title={Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process}, volume={11}, DOI={10.1080/17449480.2014.897459}, number={1}, journal={Accounting in Europe}, author={Kosi, Urska and Reither, Antonia}, year={2014}, pages={89–112} }' chicago: 'Kosi, Urska, and Antonia Reither. “Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process.” Accounting in Europe 11, no. 1 (2014): 89–112. https://doi.org/10.1080/17449480.2014.897459.' ieee: 'U. Kosi and A. Reither, “Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process,” Accounting in Europe, vol. 11, no. 1, pp. 89–112, 2014, doi: 10.1080/17449480.2014.897459.' mla: Kosi, Urska, and Antonia Reither. “Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process.” Accounting in Europe, vol. 11, no. 1, 2014, pp. 89–112, doi:10.1080/17449480.2014.897459. short: U. Kosi, A. Reither, Accounting in Europe 11 (2014) 89–112. date_created: 2018-08-22T07:55:49Z date_updated: 2023-01-24T15:33:00Z department: - _id: '551' - _id: '635' - _id: '186' doi: 10.1080/17449480.2014.897459 extern: '1' intvolume: ' 11' issue: '1' jel: - D72 - M41 - M48 keyword: - standard setting - IASB - corporate lobbying - financial firms - IFRS 4 language: - iso: eng page: 89-112 publication: Accounting in Europe publication_status: published status: public title: Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process type: journal_article user_id: '54068' volume: 11 year: '2014' ... --- _id: '4879' abstract: - lang: eng text: 'This study examines the effect of audit on private firms’ cost of debt. We use a sample of 1,949 small private firms operating in the period 2006-2010 with optional financial statement audit. High quality data allows us to construct a more precise interest rate measure than existing studies employ. After controlling for obvious sources of demand for voluntary audits (ownership complexity, subsidiary status, bank relations), we find a robust central result that voluntary audits increase rather than decrease the cost of debt financing, contrary to several existing studies. This finding indicates that voluntary audits are generally treated as “adopting a label” and penalised by creditors, regardless of the perceived auditor quality as a result of the lemon problem in the audit market. Even Big-4 audits increase the cost of debt, likely as a result due to the lemon problem in the audit market, although the increase is smaller than for non-Big-4 audits. The results are sensitive to the estimation method used (OLS, Heckman’s two-step, PSM) and (sub-)sample selection. We show that disregarding the underlying assumptions of these estimation methods may lead to incorrect inferences. Additional analyses show that audited firms’ reported earnings are less informative about future operating performance than earnings of their unaudited counterparts. Our results also indicate that results are sensitive to cost of debt definition and this might have affected the results reported in the existing literature. ' author: - first_name: Jernej full_name: Koren, Jernej last_name: Koren - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi - first_name: Aljosa full_name: Valentincic, Aljosa last_name: Valentincic citation: ama: Koren J, Kosi U, Valentincic A. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? SSRN Electronic Journal . Published online 2014. apa: Koren, J., Kosi, U., & Valentincic, A. (2014). Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? SSRN Electronic Journal . bibtex: '@article{Koren_Kosi_Valentincic_2014, title={Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?}, journal={SSRN Electronic Journal }, author={Koren, Jernej and Kosi, Urska and Valentincic, Aljosa}, year={2014} }' chicago: Koren, Jernej, Urska Kosi, and Aljosa Valentincic. “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?” SSRN Electronic Journal , 2014. ieee: J. Koren, U. Kosi, and A. Valentincic, “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” SSRN Electronic Journal , 2014. mla: Koren, Jernej, et al. “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?” SSRN Electronic Journal , 2014. short: J. Koren, U. Kosi, A. Valentincic, SSRN Electronic Journal (2014). date_created: 2018-10-26T07:39:16Z date_updated: 2023-01-24T15:32:08Z department: - _id: '551' - _id: '635' - _id: '186' language: - iso: eng publication: 'SSRN Electronic Journal ' status: public title: Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? type: journal_article user_id: '54068' year: '2014' ... --- _id: '5042' alternative_title: - 6., vollständig überarbeitete Auflage author: - first_name: Rolf full_name: König, Rolf last_name: König - first_name: Caren full_name: Sureth-Sloane, Caren last_name: Sureth-Sloane citation: ama: 'König R, Sureth-Sloane C. Besteuerung und Rechtsformwahl. Herne: Verlag Neue Wirtschafts-Briefe; 2013.' apa: 'König, R., & Sureth-Sloane, C. (2013). Besteuerung und Rechtsformwahl. Herne: Verlag Neue Wirtschafts-Briefe.' bibtex: '@book{König_Sureth-Sloane_2013, place={Herne}, title={Besteuerung und Rechtsformwahl}, publisher={Verlag Neue Wirtschafts-Briefe}, author={König, Rolf and Sureth-Sloane, Caren}, year={2013} }' chicago: 'König, Rolf, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl. Herne: Verlag Neue Wirtschafts-Briefe, 2013.' ieee: 'R. König and C. Sureth-Sloane, Besteuerung und Rechtsformwahl. Herne: Verlag Neue Wirtschafts-Briefe, 2013.' mla: König, Rolf, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl. Verlag Neue Wirtschafts-Briefe, 2013. short: R. König, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, Verlag Neue Wirtschafts-Briefe, Herne, 2013. date_created: 2018-10-30T13:48:38Z date_updated: 2022-01-06T07:01:35Z department: - _id: '187' - _id: '635' language: - iso: ger place: Herne publisher: Verlag Neue Wirtschafts-Briefe status: public title: Besteuerung und Rechtsformwahl type: book user_id: '61801' year: '2013' ... --- _id: '14982' author: - first_name: Caren full_name: Sureth, Caren last_name: Sureth citation: ama: Sureth C. Der Einfluss von Steuern Auf Investitionsentscheidungen Bei Unsicherheit. Wiesbaden; 2013. doi:10.1007/978-3-663-08348-1 apa: Sureth, C. (2013). Der Einfluss von Steuern auf Investitionsentscheidungen bei Unsicherheit. Wiesbaden. https://doi.org/10.1007/978-3-663-08348-1 bibtex: '@book{Sureth_2013, place={Wiesbaden}, title={Der Einfluss von Steuern auf Investitionsentscheidungen bei Unsicherheit}, DOI={10.1007/978-3-663-08348-1}, author={Sureth, Caren}, year={2013} }' chicago: Sureth, Caren. Der Einfluss von Steuern Auf Investitionsentscheidungen Bei Unsicherheit. Wiesbaden, 2013. https://doi.org/10.1007/978-3-663-08348-1. ieee: C. Sureth, Der Einfluss von Steuern auf Investitionsentscheidungen bei Unsicherheit. Wiesbaden, 2013. mla: Sureth, Caren. Der Einfluss von Steuern Auf Investitionsentscheidungen Bei Unsicherheit. 2013, doi:10.1007/978-3-663-08348-1. short: C. Sureth, Der Einfluss von Steuern Auf Investitionsentscheidungen Bei Unsicherheit, Wiesbaden, 2013. date_created: 2019-11-13T14:52:54Z date_updated: 2022-01-06T06:52:11Z department: - _id: '187' - _id: '635' doi: 10.1007/978-3-663-08348-1 language: - iso: eng place: Wiesbaden publication_identifier: isbn: - '9783824469741' - '9783663083481' publication_status: published status: public title: Der Einfluss von Steuern auf Investitionsentscheidungen bei Unsicherheit type: book user_id: '67504' year: '2013' ... --- _id: '37109' abstract: - lang: eng text: This study examines the effect of audit on private firms’ cost of debt. We use a sample of 1,949 small private firms operating in the period 2006-2010 with optional financial statement audit. High quality data allows us to construct a more precise interest rate measure than existing studies employ. After controlling for obvious sources of demand for voluntary audits (ownership complexity, subsidiary status, bank relations), we find a robust central result that voluntary audits increase rather than decrease the cost of debt financing, contrary to several existing studies. This finding indicates that voluntary audits are generally treated as “adopting a label” and penalised by creditors, regardless of the perceived auditor quality as a result of the lemon problem in the audit market. Even Big-4 audits increase the cost of debt, likely as a result due to the lemon problem in the audit market, although the increase is smaller than for non-Big-4 audits. The results are sensitive to the estimation method used (OLS, Heckman’s two-step, PSM) and (sub-)sample selection. We show that disregarding the underlying assumptions of these estimation methods may lead to incorrect inferences. Additional analyses show that audited firms’ reported earnings are less informative about future operating performance than earnings of their unaudited counterparts. Our results also indicate that results are sensitive to cost of debt definition and this might have affected the results reported in the existing literature. author: - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi - first_name: Jerney full_name: Koren, Jerney last_name: Koren - first_name: Aljosa full_name: Valentincic, Aljosa last_name: Valentincic citation: ama: 'Kosi U, Koren J, Valentincic A. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? In: ; 2013.' apa: Kosi, U., Koren, J., & Valentincic, A. (2013). Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? 36th Annual Congress of European Accounting Association, Paris, France. bibtex: '@inproceedings{Kosi_Koren_Valentincic_2013, title={Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?}, author={Kosi, Urska and Koren, Jerney and Valentincic, Aljosa}, year={2013} }' chicago: Kosi, Urska, Jerney Koren, and Aljosa Valentincic. “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” 2013. ieee: U. Kosi, J. Koren, and A. Valentincic, “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” presented at the 36th Annual Congress of European Accounting Association, Paris, France, 2013. mla: Kosi, Urska, et al. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? 2013. short: 'U. Kosi, J. Koren, A. Valentincic, in: 2013.' conference: end_date: 2013-05-05 location: Paris, France name: 36th Annual Congress of European Accounting Association start_date: 2013-05-02 date_created: 2023-01-17T13:25:30Z date_updated: 2023-01-17T13:51:24Z department: - _id: '635' - _id: '186' - _id: '551' extern: '1' keyword: - private firms - voluntary audit - cost of debt - self-selection bias - lemon problem language: - iso: eng main_file_link: - url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2373987 status: public title: Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? type: conference user_id: '88603' year: '2013' ... --- _id: '37115' author: - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi - first_name: Annita full_name: Florou, Annita last_name: Florou - first_name: 'Peter F. ' full_name: 'Pope, Peter F. ' last_name: Pope citation: ama: 'Kosi U, Florou A, Pope PF. Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? In: ; 2013.' apa: Kosi, U., Florou, A., & Pope, P. F. (2013). Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? 9th Workshop on European Financial Reporting, Valencia, Spain. bibtex: '@inproceedings{Kosi_Florou_Pope_2013, title={Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?}, author={Kosi, Urska and Florou, Annita and Pope, Peter F. }, year={2013} }' chicago: Kosi, Urska, Annita Florou, and Peter F. Pope. “Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?,” 2013. ieee: U. Kosi, A. Florou, and P. F. Pope, “Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?,” presented at the 9th Workshop on European Financial Reporting, Valencia, Spain, 2013. mla: Kosi, Urska, et al. Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? 2013. short: 'U. Kosi, A. Florou, P.F. Pope, in: 2013.' conference: end_date: 2013-09-06 location: Valencia, Spain name: 9th Workshop on European Financial Reporting start_date: 2013-09-05 date_created: 2023-01-17T13:52:28Z date_updated: 2023-01-17T13:52:33Z department: - _id: '635' - _id: '186' - _id: '551' extern: '1' language: - iso: eng status: public title: Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? type: conference user_id: '88603' year: '2013' ... --- _id: '3549' abstract: - lang: eng text: Private firms are likely to use the financial reporting process more for other objectives, such as tax savings, than for communicating performance. However, observing firms choosing accounting policies for tax-minimisation purposes is not straightforward due to (i) tax and non-tax costs of reporting lower income (ii) accounting policies that result in lower reported income and no tax savings but generate non-tax benefits (iii) preparers' multiple incentives and (iv) econometric issues. We observe a large sample of 20,505 private firms writing off assets in two separate regimes, one that generates tax savings and one that does not. Firms significantly decrease, but continue to use, write-offs after the adverse change in tax treatment of write-offs. The exogenous tax change should not affect other reporting incentives. This allows us to disentangle the tax-minimisation incentive from other (un-observable) incentives, including debt contracting, dividends and employee relations that contribute to the observed anomalous positive relationship between write-offs and profitability. We show that for private firms (i) obtaining tax savings is important overall (ii) non-tax costs and benefits are probably also important and (iii) earnings informativeness for future cash flows increases after the adverse tax legislation change. author: - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi - first_name: Aljosa full_name: Valentincic, Aljosa last_name: Valentincic citation: ama: 'Kosi U, Valentincic A. Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives. European Accounting Review. 2013;22(1):117-150. doi:10.1080/09638180.2012.661938' apa: 'Kosi, U., & Valentincic, A. (2013). Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives. European Accounting Review, 22(1), 117–150. https://doi.org/10.1080/09638180.2012.661938' bibtex: '@article{Kosi_Valentincic_2013, title={Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives}, volume={22}, DOI={10.1080/09638180.2012.661938}, number={1}, journal={European Accounting Review}, author={Kosi, Urska and Valentincic, Aljosa}, year={2013}, pages={117–150} }' chicago: 'Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives.” European Accounting Review 22, no. 1 (2013): 117–50. https://doi.org/10.1080/09638180.2012.661938.' ieee: 'U. Kosi and A. Valentincic, “Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives,” European Accounting Review, vol. 22, no. 1, pp. 117–150, 2013, doi: 10.1080/09638180.2012.661938.' mla: 'Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives.” European Accounting Review, vol. 22, no. 1, 2013, pp. 117–50, doi:10.1080/09638180.2012.661938.' short: U. Kosi, A. Valentincic, European Accounting Review 22 (2013) 117–150. date_created: 2018-07-12T08:20:29Z date_updated: 2023-01-24T15:33:44Z department: - _id: '551' - _id: '186' - _id: '635' doi: 10.1080/09638180.2012.661938 extern: '1' intvolume: ' 22' issue: '1' language: - iso: eng page: 117-150 publication: European Accounting Review publication_status: published status: public title: 'Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives' type: journal_article user_id: '54068' volume: 22 year: '2013' ... --- _id: '37110' author: - first_name: Annita full_name: Florou, Annita last_name: Florou - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi citation: ama: 'Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing? . In: ; 2013.' apa: Florou, A., & Kosi, U. (2013). Does mandatory IFRS adoption facilitate debt financing? . FACTS-Forschungswerkstatt, Berlin, Germany. bibtex: '@inproceedings{Florou_Kosi_2013, title={Does mandatory IFRS adoption facilitate debt financing? }, author={Florou, Annita and Kosi, Urska}, year={2013} }' chicago: Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing? ,” 2013. ieee: A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing? ,” presented at the FACTS-Forschungswerkstatt, Berlin, Germany, 2013. mla: Florou, Annita, and Urska Kosi. Does Mandatory IFRS Adoption Facilitate Debt Financing? . 2013. short: 'A. Florou, U. Kosi, in: 2013.' conference: location: Berlin, Germany name: FACTS-Forschungswerkstatt start_date: 2013-01-07 date_created: 2023-01-17T13:28:19Z date_updated: 2023-01-24T15:34:43Z department: - _id: '635' - _id: '186' - _id: '551' extern: '1' language: - iso: eng status: public title: 'Does mandatory IFRS adoption facilitate debt financing? ' type: conference user_id: '54068' year: '2013' ... --- _id: '5045' author: - first_name: Rainer full_name: Niemann, Rainer last_name: Niemann - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Niemann R, Sureth-Sloane C. Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility. European Accounting Review. 2013;22(2):367-390. doi:10.1080/09638180.2012.682781 apa: Niemann, R., & Sureth-Sloane, C. (2013). Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility. European Accounting Review, 22(2), 367–390. https://doi.org/10.1080/09638180.2012.682781 bibtex: '@article{Niemann_Sureth-Sloane_2013, title={Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility}, volume={22}, DOI={10.1080/09638180.2012.682781}, number={2}, journal={European Accounting Review}, publisher={Informa UK Limited}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2013}, pages={367–390} }' chicago: 'Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility.” European Accounting Review 22, no. 2 (2013): 367–90. https://doi.org/10.1080/09638180.2012.682781.' ieee: 'R. Niemann and C. Sureth-Sloane, “Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility,” European Accounting Review, vol. 22, no. 2, pp. 367–390, 2013, doi: 10.1080/09638180.2012.682781.' mla: Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility.” European Accounting Review, vol. 22, no. 2, Informa UK Limited, 2013, pp. 367–90, doi:10.1080/09638180.2012.682781. short: R. Niemann, C. Sureth-Sloane, European Accounting Review 22 (2013) 367–390. date_created: 2018-10-30T13:53:32Z date_updated: 2023-01-31T12:13:03Z department: - _id: '187' - _id: '635' doi: 10.1080/09638180.2012.682781 intvolume: ' 22' issue: '2' language: - iso: eng page: 367-390 publication: European Accounting Review publication_identifier: issn: - 0963-8180 - 1468-4497 publication_status: published publisher: Informa UK Limited quality_controlled: '1' status: public title: Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility type: journal_article user_id: '21222' volume: 22 year: '2013' ... --- _id: '5048' author: - first_name: Pia full_name: Vollert, Pia last_name: Vollert - first_name: Carolin full_name: Eikel, Carolin last_name: Eikel - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Vollert P, Eikel C, Sureth-Sloane C. Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung. Steuer und Wirtschaft. 2013;90(4):367-379. apa: Vollert, P., Eikel, C., & Sureth-Sloane, C. (2013). Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung. Steuer und Wirtschaft, 90(4), 367–379. bibtex: '@article{Vollert_Eikel_Sureth-Sloane_2013, title={Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung}, volume={90}, number={4}, journal={Steuer und Wirtschaft}, author={Vollert, Pia and Eikel, Carolin and Sureth-Sloane, Caren}, year={2013}, pages={367–379} }' chicago: 'Vollert, Pia, Carolin Eikel, and Caren Sureth-Sloane. “Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung.” Steuer und Wirtschaft 90, no. 4 (2013): 367–79.' ieee: P. Vollert, C. Eikel, and C. Sureth-Sloane, “Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung,” Steuer und Wirtschaft, vol. 90, no. 4, pp. 367–379, 2013. mla: Vollert, Pia, et al. “Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung.” Steuer und Wirtschaft, vol. 90, no. 4, 2013, pp. 367–79. short: P. Vollert, C. Eikel, C. Sureth-Sloane, Steuer und Wirtschaft 90 (2013) 367–379. date_created: 2018-10-30T13:58:31Z date_updated: 2023-01-31T12:13:21Z department: - _id: '187' - _id: '635' intvolume: ' 90' issue: '4' language: - iso: ger page: 367-379 publication: Steuer und Wirtschaft quality_controlled: '1' status: public title: Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung type: journal_article user_id: '21222' volume: 90 year: '2013' ... --- _id: '5056' author: - first_name: Peter F. E. full_name: Sloane, Peter F. E. id: '503' last_name: Sloane - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Sloane PFE, Sureth-Sloane C. Mehr Theorie wagen. Betriebswirtschaftslehre nach Bologna oder Hochschulbildung im Wandel. Wirtschaft und Beruf. 2012;64(7-8):10-13. apa: Sloane, P. F. E., & Sureth-Sloane, C. (2012). Mehr Theorie wagen. Betriebswirtschaftslehre nach Bologna oder Hochschulbildung im Wandel. Wirtschaft und Beruf, 64(7–8), 10–13. bibtex: '@article{Sloane_Sureth-Sloane_2012, title={Mehr Theorie wagen. Betriebswirtschaftslehre nach Bologna oder Hochschulbildung im Wandel}, volume={64}, number={7–8}, journal={Wirtschaft und Beruf}, author={Sloane, Peter F. E. and Sureth-Sloane, Caren}, year={2012}, pages={10–13} }' chicago: 'Sloane, Peter F. E., and Caren Sureth-Sloane. “Mehr Theorie wagen. Betriebswirtschaftslehre nach Bologna oder Hochschulbildung im Wandel.” Wirtschaft und Beruf 64, no. 7–8 (2012): 10–13.' ieee: P. F. E. Sloane and C. Sureth-Sloane, “Mehr Theorie wagen. Betriebswirtschaftslehre nach Bologna oder Hochschulbildung im Wandel,” Wirtschaft und Beruf, vol. 64, no. 7–8, pp. 10–13, 2012. mla: Sloane, Peter F. E., and Caren Sureth-Sloane. “Mehr Theorie wagen. Betriebswirtschaftslehre nach Bologna oder Hochschulbildung im Wandel.” Wirtschaft und Beruf, vol. 64, no. 7–8, 2012, pp. 10–13. short: P.F.E. Sloane, C. Sureth-Sloane, Wirtschaft und Beruf 64 (2012) 10–13. date_created: 2018-10-30T14:11:43Z date_updated: 2022-01-06T07:01:36Z department: - _id: '187' - _id: '208' - _id: '635' intvolume: ' 64' issue: 7-8 language: - iso: ger page: 10-13 publication: Wirtschaft und Beruf status: public title: Mehr Theorie wagen. Betriebswirtschaftslehre nach Bologna oder Hochschulbildung im Wandel type: journal_article user_id: '61801' volume: 64 year: '2012' ... --- _id: '5063' author: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Sureth-Sloane C. Unternehmensführung und interkulturelle Hochschulbildung. Unternehmensführung in Europa - Interkulturelle Fragen. Wirtschaft und Beruf. 2012;64(7-8):49-51. apa: Sureth-Sloane, C. (2012). Unternehmensführung und interkulturelle Hochschulbildung. Unternehmensführung in Europa - Interkulturelle Fragen. Wirtschaft und Beruf, 64(7–8), 49–51. bibtex: '@article{Sureth-Sloane_2012, title={Unternehmensführung und interkulturelle Hochschulbildung. Unternehmensführung in Europa - Interkulturelle Fragen}, volume={64}, number={7–8}, journal={Wirtschaft und Beruf}, author={Sureth-Sloane, Caren}, year={2012}, pages={49–51} }' chicago: 'Sureth-Sloane, Caren. “Unternehmensführung und interkulturelle Hochschulbildung. Unternehmensführung in Europa - Interkulturelle Fragen.” Wirtschaft und Beruf 64, no. 7–8 (2012): 49–51.' ieee: C. Sureth-Sloane, “Unternehmensführung und interkulturelle Hochschulbildung. Unternehmensführung in Europa - Interkulturelle Fragen,” Wirtschaft und Beruf, vol. 64, no. 7–8, pp. 49–51, 2012. mla: Sureth-Sloane, Caren. “Unternehmensführung und interkulturelle Hochschulbildung. Unternehmensführung in Europa - Interkulturelle Fragen.” Wirtschaft und Beruf, vol. 64, no. 7–8, 2012, pp. 49–51. short: C. Sureth-Sloane, Wirtschaft und Beruf 64 (2012) 49–51. date_created: 2018-10-30T14:18:23Z date_updated: 2022-01-06T07:01:36Z department: - _id: '187' - _id: '635' intvolume: ' 64' issue: 7-8 language: - iso: ger page: 49-51 publication: Wirtschaft und Beruf status: public title: Unternehmensführung und interkulturelle Hochschulbildung. Unternehmensführung in Europa - Interkulturelle Fragen type: journal_article user_id: '61801' volume: 64 year: '2012' ... --- _id: '23414' article_type: original author: - first_name: Michael full_name: Ebert, Michael id: '42419' last_name: Ebert - first_name: Nicole full_name: Zein, Nicole last_name: Zein citation: ama: Ebert M, Zein N. Wertorientierte Vergütung des Aufsichtsrats - Auswirkungen auf den Unternehmenswert. Betriebswirtschaftliche Forschung und Praxis. 2012;(4):364-383. apa: Ebert, M., & Zein, N. (2012). Wertorientierte Vergütung des Aufsichtsrats - Auswirkungen auf den Unternehmenswert. Betriebswirtschaftliche Forschung und Praxis, 4, 364–383. bibtex: '@article{Ebert_Zein_2012, title={Wertorientierte Vergütung des Aufsichtsrats - Auswirkungen auf den Unternehmenswert}, number={4}, journal={Betriebswirtschaftliche Forschung und Praxis}, author={Ebert, Michael and Zein, Nicole}, year={2012}, pages={364–383} }' chicago: 'Ebert, Michael, and Nicole Zein. “Wertorientierte Vergütung des Aufsichtsrats - Auswirkungen auf den Unternehmenswert.” Betriebswirtschaftliche Forschung und Praxis, no. 4 (2012): 364–83.' ieee: M. Ebert and N. Zein, “Wertorientierte Vergütung des Aufsichtsrats - Auswirkungen auf den Unternehmenswert,” Betriebswirtschaftliche Forschung und Praxis, no. 4, pp. 364–383, 2012. mla: Ebert, Michael, and Nicole Zein. “Wertorientierte Vergütung des Aufsichtsrats - Auswirkungen auf den Unternehmenswert.” Betriebswirtschaftliche Forschung und Praxis, no. 4, 2012, pp. 364–83. short: M. Ebert, N. Zein, Betriebswirtschaftliche Forschung und Praxis (2012) 364–383. date_created: 2021-08-16T10:15:46Z date_updated: 2023-01-12T09:03:49Z department: - _id: '190' - _id: '186' - _id: '635' extern: '1' issue: '4' language: - iso: ger page: 364-383 publication: Betriebswirtschaftliche Forschung und Praxis publication_status: published status: public title: Wertorientierte Vergütung des Aufsichtsrats - Auswirkungen auf den Unternehmenswert type: journal_article user_id: '42419' year: '2012' ... --- _id: '5054' author: - first_name: Alexandra full_name: Maßbaum, Alexandra last_name: Maßbaum - first_name: Tasja full_name: Klotzkowski, Tasja last_name: Klotzkowski - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Maßbaum A, Klotzkowski T, Sureth-Sloane C. Der Einfluss der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen. Zeitschrift für Betriebswirtschaft. 2012;82(12):1389-1425. doi:10.1007/s11573-012-0630-8 apa: Maßbaum, A., Klotzkowski, T., & Sureth-Sloane, C. (2012). Der Einfluss der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen. Zeitschrift für Betriebswirtschaft, 82(12), 1389–1425. https://doi.org/10.1007/s11573-012-0630-8 bibtex: '@article{Maßbaum_Klotzkowski_Sureth-Sloane_2012, title={Der Einfluss der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen}, volume={82}, DOI={10.1007/s11573-012-0630-8}, number={12}, journal={Zeitschrift für Betriebswirtschaft}, publisher={Springer Nature}, author={Maßbaum, Alexandra and Klotzkowski, Tasja and Sureth-Sloane, Caren}, year={2012}, pages={1389–1425} }' chicago: 'Maßbaum, Alexandra, Tasja Klotzkowski, and Caren Sureth-Sloane. “Der Einfluss der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen.” Zeitschrift für Betriebswirtschaft 82, no. 12 (2012): 1389–1425. https://doi.org/10.1007/s11573-012-0630-8.' ieee: 'A. Maßbaum, T. Klotzkowski, and C. Sureth-Sloane, “Der Einfluss der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen,” Zeitschrift für Betriebswirtschaft, vol. 82, no. 12, pp. 1389–1425, 2012, doi: 10.1007/s11573-012-0630-8.' mla: Maßbaum, Alexandra, et al. “Der Einfluss der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen.” Zeitschrift für Betriebswirtschaft, vol. 82, no. 12, Springer Nature, 2012, pp. 1389–425, doi:10.1007/s11573-012-0630-8. short: A. Maßbaum, T. Klotzkowski, C. Sureth-Sloane, Zeitschrift für Betriebswirtschaft 82 (2012) 1389–1425. date_created: 2018-10-30T14:06:36Z date_updated: 2023-01-31T12:14:57Z department: - _id: '187' - _id: '635' doi: 10.1007/s11573-012-0630-8 intvolume: ' 82' issue: '12' language: - iso: ger page: 1389-1425 publication: Zeitschrift für Betriebswirtschaft publication_identifier: issn: - 0044-2372 - 1861-8928 publication_status: published publisher: Springer Nature quality_controlled: '1' status: public title: Der Einfluss der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen type: journal_article user_id: '21222' volume: 82 year: '2012' ... --- _id: '5058' author: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Sureth-Sloane C. Does insider shareholding matter to corporate payout reactions to tax reforms? Zeitschrift für Betriebswirtschaft. 2012;82(S5):115-122. doi:10.1007/s11573-012-0599-3 apa: Sureth-Sloane, C. (2012). Does insider shareholding matter to corporate payout reactions to tax reforms? Zeitschrift Für Betriebswirtschaft, 82(S5), 115–122. https://doi.org/10.1007/s11573-012-0599-3 bibtex: '@article{Sureth-Sloane_2012, title={Does insider shareholding matter to corporate payout reactions to tax reforms?}, volume={82}, DOI={10.1007/s11573-012-0599-3}, number={S5}, journal={Zeitschrift für Betriebswirtschaft}, publisher={Springer Nature}, author={Sureth-Sloane, Caren}, year={2012}, pages={115–122} }' chicago: 'Sureth-Sloane, Caren. “Does Insider Shareholding Matter to Corporate Payout Reactions to Tax Reforms?” Zeitschrift Für Betriebswirtschaft 82, no. S5 (2012): 115–22. https://doi.org/10.1007/s11573-012-0599-3.' ieee: 'C. Sureth-Sloane, “Does insider shareholding matter to corporate payout reactions to tax reforms?,” Zeitschrift für Betriebswirtschaft, vol. 82, no. S5, pp. 115–122, 2012, doi: 10.1007/s11573-012-0599-3.' mla: Sureth-Sloane, Caren. “Does Insider Shareholding Matter to Corporate Payout Reactions to Tax Reforms?” Zeitschrift Für Betriebswirtschaft, vol. 82, no. S5, Springer Nature, 2012, pp. 115–22, doi:10.1007/s11573-012-0599-3. short: C. Sureth-Sloane, Zeitschrift Für Betriebswirtschaft 82 (2012) 115–122. date_created: 2018-10-30T14:14:05Z date_updated: 2023-01-31T12:15:20Z department: - _id: '187' - _id: '635' doi: 10.1007/s11573-012-0599-3 intvolume: ' 82' issue: S5 language: - iso: eng page: 115-122 publication: Zeitschrift für Betriebswirtschaft publication_identifier: issn: - 0044-2372 - 1861-8928 publication_status: published publisher: Springer Nature quality_controlled: '1' status: public title: Does insider shareholding matter to corporate payout reactions to tax reforms? type: journal_article user_id: '21222' volume: 82 year: '2012' ... --- _id: '5077' author: - first_name: Claudia full_name: Dahle, Claudia last_name: Dahle - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane - first_name: Katharina full_name: Stamm, Katharina last_name: Stamm citation: ama: Dahle C, Sureth-Sloane C, Stamm K. Die Einkommensbesteuerung von international tätigen Künstlern, Sportlern, Artisten und unterhaltend Darbietenden - Führt die Neuregelung zu einer gleichmäßigen Besteuerung? Steuern und Bilanzen. 2011;13(4):138-142. apa: Dahle, C., Sureth-Sloane, C., & Stamm, K. (2011). Die Einkommensbesteuerung von international tätigen Künstlern, Sportlern, Artisten und unterhaltend Darbietenden - Führt die Neuregelung zu einer gleichmäßigen Besteuerung? Steuern und Bilanzen, 13(4), 138–142. bibtex: '@article{Dahle_Sureth-Sloane_Stamm_2011, title={Die Einkommensbesteuerung von international tätigen Künstlern, Sportlern, Artisten und unterhaltend Darbietenden - Führt die Neuregelung zu einer gleichmäßigen Besteuerung?}, volume={13}, number={4}, journal={Steuern und Bilanzen}, author={Dahle, Claudia and Sureth-Sloane, Caren and Stamm, Katharina}, year={2011}, pages={138–142} }' chicago: 'Dahle, Claudia, Caren Sureth-Sloane, and Katharina Stamm. “Die Einkommensbesteuerung von international tätigen Künstlern, Sportlern, Artisten und unterhaltend Darbietenden - Führt die Neuregelung zu einer gleichmäßigen Besteuerung?” Steuern und Bilanzen 13, no. 4 (2011): 138–42.' ieee: C. Dahle, C. Sureth-Sloane, and K. Stamm, “Die Einkommensbesteuerung von international tätigen Künstlern, Sportlern, Artisten und unterhaltend Darbietenden - Führt die Neuregelung zu einer gleichmäßigen Besteuerung?,” Steuern und Bilanzen, vol. 13, no. 4, pp. 138–142, 2011. mla: Dahle, Claudia, et al. “Die Einkommensbesteuerung von international tätigen Künstlern, Sportlern, Artisten und unterhaltend Darbietenden - Führt die Neuregelung zu einer gleichmäßigen Besteuerung?” Steuern und Bilanzen, vol. 13, no. 4, 2011, pp. 138–42. short: C. Dahle, C. Sureth-Sloane, K. Stamm, Steuern und Bilanzen 13 (2011) 138–142. date_created: 2018-10-30T14:38:12Z date_updated: 2022-01-06T07:01:37Z department: - _id: '187' - _id: '635' intvolume: ' 13' issue: '4' language: - iso: ger page: 138-142 publication: Steuern und Bilanzen status: public title: Die Einkommensbesteuerung von international tätigen Künstlern, Sportlern, Artisten und unterhaltend Darbietenden - Führt die Neuregelung zu einer gleichmäßigen Besteuerung? type: journal_article user_id: '61801' volume: 13 year: '2011' ... --- _id: '5080' author: - first_name: Hermann full_name: Jahnke, Hermann last_name: Jahnke - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Jahnke H, Sureth-Sloane C. ProDok Helps to Transform Doctoral Training at Business Schools in German-Speaking Countries. POMS Chronicle. 2011;18(1):16-17. apa: Jahnke, H., & Sureth-Sloane, C. (2011). ProDok Helps to Transform Doctoral Training at Business Schools in German-Speaking Countries. POMS Chronicle, 18(1), 16–17. bibtex: '@article{Jahnke_Sureth-Sloane_2011, title={ProDok Helps to Transform Doctoral Training at Business Schools in German-Speaking Countries}, volume={18}, number={1}, journal={POMS Chronicle}, author={Jahnke, Hermann and Sureth-Sloane, Caren}, year={2011}, pages={16–17} }' chicago: 'Jahnke, Hermann, and Caren Sureth-Sloane. “ProDok Helps to Transform Doctoral Training at Business Schools in German-Speaking Countries.” POMS Chronicle 18, no. 1 (2011): 16–17.' ieee: H. Jahnke and C. Sureth-Sloane, “ProDok Helps to Transform Doctoral Training at Business Schools in German-Speaking Countries,” POMS Chronicle, vol. 18, no. 1, pp. 16–17, 2011. mla: Jahnke, Hermann, and Caren Sureth-Sloane. “ProDok Helps to Transform Doctoral Training at Business Schools in German-Speaking Countries.” POMS Chronicle, vol. 18, no. 1, 2011, pp. 16–17. short: H. Jahnke, C. Sureth-Sloane, POMS Chronicle 18 (2011) 16–17. date_created: 2018-10-30T14:42:09Z date_updated: 2022-01-06T07:01:37Z department: - _id: '187' - _id: '635' intvolume: ' 18' issue: '1' language: - iso: eng page: 16-17 publication: POMS Chronicle status: public title: ProDok Helps to Transform Doctoral Training at Business Schools in German-Speaking Countries type: journal_article user_id: '61801' volume: 18 year: '2011' ... --- _id: '35928' article_type: original author: - first_name: Michael full_name: Ebert, Michael id: '42419' last_name: Ebert - first_name: Jannis full_name: Bischof, Jannis last_name: Bischof citation: ama: 'Ebert M, Bischof J. The Mixed Accounting Model Under IAS 39: Current Impact on Bank Balance Sheets and Future Developments. The Capco Institute Journal of Financial Transformation. 2011;(31).' apa: 'Ebert, M., & Bischof, J. (2011). The Mixed Accounting Model Under IAS 39: Current Impact on Bank Balance Sheets and Future Developments. The Capco Institute Journal of Financial Transformation, 31.' bibtex: '@article{Ebert_Bischof_2011, title={The Mixed Accounting Model Under IAS 39: Current Impact on Bank Balance Sheets and Future Developments}, number={31}, journal={The Capco Institute Journal of Financial Transformation}, author={Ebert, Michael and Bischof, Jannis}, year={2011} }' chicago: 'Ebert, Michael, and Jannis Bischof. “The Mixed Accounting Model Under IAS 39: Current Impact on Bank Balance Sheets and Future Developments.” The Capco Institute Journal of Financial Transformation, no. 31 (2011).' ieee: 'M. Ebert and J. Bischof, “The Mixed Accounting Model Under IAS 39: Current Impact on Bank Balance Sheets and Future Developments,” The Capco Institute Journal of Financial Transformation, no. 31, 2011.' mla: 'Ebert, Michael, and Jannis Bischof. “The Mixed Accounting Model Under IAS 39: Current Impact on Bank Balance Sheets and Future Developments.” The Capco Institute Journal of Financial Transformation, no. 31, 2011.' short: M. Ebert, J. Bischof, The Capco Institute Journal of Financial Transformation (2011). date_created: 2023-01-11T08:54:24Z date_updated: 2023-01-12T09:04:19Z department: - _id: '190' - _id: '186' - _id: '635' extern: '1' issue: '31' language: - iso: eng publication: The Capco Institute Journal of Financial Transformation status: public title: 'The Mixed Accounting Model Under IAS 39: Current Impact on Bank Balance Sheets and Future Developments' type: journal_article user_id: '42419' year: '2011' ... --- _id: '5083' author: - first_name: Rainer full_name: Niemann, Rainer last_name: Niemann - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Niemann R, Sureth-Sloane C. The Impact of Differential Capital Income Taxation on the Value of Risky Projects. Economics Bulletin. 2011;31(2):1047-1054. apa: Niemann, R., & Sureth-Sloane, C. (2011). The Impact of Differential Capital Income Taxation on the Value of Risky Projects. Economics Bulletin, 31(2), 1047–1054. bibtex: '@article{Niemann_Sureth-Sloane_2011, title={The Impact of Differential Capital Income Taxation on the Value of Risky Projects}, volume={31}, number={2}, journal={Economics Bulletin}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2011}, pages={1047–1054} }' chicago: 'Niemann, Rainer, and Caren Sureth-Sloane. “The Impact of Differential Capital Income Taxation on the Value of Risky Projects.” Economics Bulletin 31, no. 2 (2011): 1047–54.' ieee: R. Niemann and C. Sureth-Sloane, “The Impact of Differential Capital Income Taxation on the Value of Risky Projects,” Economics Bulletin, vol. 31, no. 2, pp. 1047–1054, 2011. mla: Niemann, Rainer, and Caren Sureth-Sloane. “The Impact of Differential Capital Income Taxation on the Value of Risky Projects.” Economics Bulletin, vol. 31, no. 2, 2011, pp. 1047–54. short: R. Niemann, C. Sureth-Sloane, Economics Bulletin 31 (2011) 1047–1054. date_created: 2018-10-30T14:47:06Z date_updated: 2023-01-31T12:16:11Z department: - _id: '187' - _id: '635' intvolume: ' 31' issue: '2' language: - iso: eng page: 1047-1054 publication: Economics Bulletin quality_controlled: '1' status: public title: The Impact of Differential Capital Income Taxation on the Value of Risky Projects type: journal_article user_id: '21222' volume: 31 year: '2011' ... --- _id: '5081' author: - first_name: Alexandra full_name: Maßbaum, Alexandra last_name: Maßbaum - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: 'Maßbaum A, Sureth-Sloane C. §§ 20 bis 23 UmwStG: Die Einbringung von Unternehmensteilen in eine Kapitalgesellschaft - Ansatz von Buchwerten oder gemeinen Werten. Steuer und Studium. 2011;32(6):321-330.' apa: 'Maßbaum, A., & Sureth-Sloane, C. (2011). §§ 20 bis 23 UmwStG: Die Einbringung von Unternehmensteilen in eine Kapitalgesellschaft - Ansatz von Buchwerten oder gemeinen Werten. Steuer und Studium, 32(6), 321–330.' bibtex: '@article{Maßbaum_Sureth-Sloane_2011, title={§§ 20 bis 23 UmwStG: Die Einbringung von Unternehmensteilen in eine Kapitalgesellschaft - Ansatz von Buchwerten oder gemeinen Werten}, volume={32}, number={6}, journal={Steuer und Studium}, author={Maßbaum, Alexandra and Sureth-Sloane, Caren}, year={2011}, pages={321–330} }' chicago: 'Maßbaum, Alexandra, and Caren Sureth-Sloane. “§§ 20 bis 23 UmwStG: Die Einbringung von Unternehmensteilen in eine Kapitalgesellschaft - Ansatz von Buchwerten oder gemeinen Werten.” Steuer und Studium 32, no. 6 (2011): 321–30.' ieee: 'A. Maßbaum and C. Sureth-Sloane, “§§ 20 bis 23 UmwStG: Die Einbringung von Unternehmensteilen in eine Kapitalgesellschaft - Ansatz von Buchwerten oder gemeinen Werten,” Steuer und Studium, vol. 32, no. 6, pp. 321–330, 2011.' mla: 'Maßbaum, Alexandra, and Caren Sureth-Sloane. “§§ 20 bis 23 UmwStG: Die Einbringung von Unternehmensteilen in eine Kapitalgesellschaft - Ansatz von Buchwerten oder gemeinen Werten.” Steuer und Studium, vol. 32, no. 6, 2011, pp. 321–30.' short: A. Maßbaum, C. Sureth-Sloane, Steuer und Studium 32 (2011) 321–330. date_created: 2018-10-30T14:44:00Z date_updated: 2024-02-06T10:29:49Z department: - _id: '187' - _id: '635' intvolume: ' 32' issue: '6' language: - iso: ger page: 321-330 publication: Steuer und Studium status: public title: '§§ 20 bis 23 UmwStG: Die Einbringung von Unternehmensteilen in eine Kapitalgesellschaft - Ansatz von Buchwerten oder gemeinen Werten' type: journal_article user_id: '74000' volume: 32 year: '2011' ... --- _id: '5087' author: - first_name: Anja full_name: Kopplin, Anja last_name: Kopplin - first_name: Alexandra full_name: Maßbaum, Alexandra last_name: Maßbaum - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Kopplin A, Maßbaum A, Sureth-Sloane C. Handels- und steuerrechtliche Kapitalkontenfortschreibung und deren Einfluss auf die Verlustverrechnung bei Personengesellschaften. Die Wirtschaftsprüfung. 2010;63(24):1203-1211. apa: Kopplin, A., Maßbaum, A., & Sureth-Sloane, C. (2010). Handels- und steuerrechtliche Kapitalkontenfortschreibung und deren Einfluss auf die Verlustverrechnung bei Personengesellschaften. Die Wirtschaftsprüfung, 63(24), 1203–1211. bibtex: '@article{Kopplin_Maßbaum_Sureth-Sloane_2010, title={Handels- und steuerrechtliche Kapitalkontenfortschreibung und deren Einfluss auf die Verlustverrechnung bei Personengesellschaften}, volume={63}, number={24}, journal={Die Wirtschaftsprüfung}, author={Kopplin, Anja and Maßbaum, Alexandra and Sureth-Sloane, Caren}, year={2010}, pages={1203–1211} }' chicago: 'Kopplin, Anja, Alexandra Maßbaum, and Caren Sureth-Sloane. “Handels- und steuerrechtliche Kapitalkontenfortschreibung und deren Einfluss auf die Verlustverrechnung bei Personengesellschaften.” Die Wirtschaftsprüfung 63, no. 24 (2010): 1203–11.' ieee: A. Kopplin, A. Maßbaum, and C. Sureth-Sloane, “Handels- und steuerrechtliche Kapitalkontenfortschreibung und deren Einfluss auf die Verlustverrechnung bei Personengesellschaften,” Die Wirtschaftsprüfung, vol. 63, no. 24, pp. 1203–1211, 2010. mla: Kopplin, Anja, et al. “Handels- und steuerrechtliche Kapitalkontenfortschreibung und deren Einfluss auf die Verlustverrechnung bei Personengesellschaften.” Die Wirtschaftsprüfung, vol. 63, no. 24, 2010, pp. 1203–11. short: A. Kopplin, A. Maßbaum, C. Sureth-Sloane, Die Wirtschaftsprüfung 63 (2010) 1203–1211. date_created: 2018-10-30T14:52:25Z date_updated: 2022-01-06T07:01:37Z department: - _id: '187' - _id: '635' intvolume: ' 63' issue: '24' language: - iso: ger page: 1203-1211 publication: Die Wirtschaftsprüfung status: public title: Handels- und steuerrechtliche Kapitalkontenfortschreibung und deren Einfluss auf die Verlustverrechnung bei Personengesellschaften type: journal_article user_id: '61801' volume: 63 year: '2010' ... --- _id: '5091' author: - 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: Müller J, Sureth-Sloane C. Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren. Vol 108.; 2010. apa: Müller, J., & Sureth-Sloane, C. (2010). Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren (Vol. 108). bibtex: '@book{Müller_Sureth-Sloane_2010, series={arqus, Quantitative Research in Taxation}, title={Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren}, volume={108}, author={Müller, Jens and Sureth-Sloane, Caren}, year={2010}, collection={arqus, Quantitative Research in Taxation} }' chicago: Müller, Jens, and Caren Sureth-Sloane. Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren. Vol. 108. arqus, Quantitative Research in Taxation, 2010. ieee: J. Müller and C. Sureth-Sloane, Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren, vol. 108. 2010. mla: Müller, Jens, and Caren Sureth-Sloane. Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren. Vol. 108, 2010. short: J. Müller, C. Sureth-Sloane, Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren, 2010. date_created: 2018-10-30T14:57:30Z date_updated: 2022-01-06T07:01:37Z department: - _id: '187' - _id: '189' - _id: '635' intvolume: ' 108' language: - iso: ger series_title: arqus, Quantitative Research in Taxation status: public title: Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren type: working_paper user_id: '61801' volume: 108 year: '2010' ... --- _id: '5093' author: - 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 - first_name: Christian full_name: Läufer, Christian last_name: Läufer citation: ama: Müller J, Sureth-Sloane C, Läufer C. Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote. Die Wirtschaftsprüfung. 2010;63(20):1028-1034. apa: Müller, J., Sureth-Sloane, C., & Läufer, C. (2010). Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote. Die Wirtschaftsprüfung, 63(20), 1028–1034. bibtex: '@article{Müller_Sureth-Sloane_Läufer_2010, title={Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote}, volume={63}, number={20}, journal={Die Wirtschaftsprüfung}, author={Müller, Jens and Sureth-Sloane, Caren and Läufer, Christian}, year={2010}, pages={1028–1034} }' chicago: 'Müller, Jens, Caren Sureth-Sloane, and Christian Läufer. “Mögliche Fallstricke Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote.” Die Wirtschaftsprüfung 63, no. 20 (2010): 1028–34.' ieee: J. Müller, C. Sureth-Sloane, and C. Läufer, “Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote,” Die Wirtschaftsprüfung, vol. 63, no. 20, pp. 1028–1034, 2010. mla: Müller, Jens, et al. “Mögliche Fallstricke Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote.” Die Wirtschaftsprüfung, vol. 63, no. 20, 2010, pp. 1028–34. short: J. Müller, C. Sureth-Sloane, C. Läufer, Die Wirtschaftsprüfung 63 (2010) 1028–1034. date_created: 2018-10-30T15:00:12Z date_updated: 2022-01-06T07:01:37Z department: - _id: '187' - _id: '189' - _id: '635' intvolume: ' 63' issue: '20' language: - iso: eng page: 1028-1034 publication: Die Wirtschaftsprüfung status: public title: Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote type: journal_article user_id: '61801' volume: 63 year: '2010' ... --- _id: '5099' author: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Sureth-Sloane C. Wichtigste Einflussfaktoren auf die steuerliche Verlustnutzung bei Personengesellschaften. Steuer und Studium. 2010;31(10):497-502. apa: Sureth-Sloane, C. (2010). Wichtigste Einflussfaktoren auf die steuerliche Verlustnutzung bei Personengesellschaften. Steuer und Studium, 31(10), 497–502. bibtex: '@article{Sureth-Sloane_2010, title={Wichtigste Einflussfaktoren auf die steuerliche Verlustnutzung bei Personengesellschaften}, volume={31}, number={10}, journal={Steuer und Studium}, author={Sureth-Sloane, Caren}, year={2010}, pages={497–502} }' chicago: 'Sureth-Sloane, Caren. “Wichtigste Einflussfaktoren auf die steuerliche Verlustnutzung bei Personengesellschaften.” Steuer und Studium 31, no. 10 (2010): 497–502.' ieee: C. Sureth-Sloane, “Wichtigste Einflussfaktoren auf die steuerliche Verlustnutzung bei Personengesellschaften,” Steuer und Studium, vol. 31, no. 10, pp. 497–502, 2010. mla: Sureth-Sloane, Caren. “Wichtigste Einflussfaktoren auf die steuerliche Verlustnutzung bei Personengesellschaften.” Steuer und Studium, vol. 31, no. 10, 2010, pp. 497–502. short: C. Sureth-Sloane, Steuer und Studium 31 (2010) 497–502. date_created: 2018-10-30T15:08:24Z date_updated: 2022-01-06T07:01:37Z department: - _id: '187' - _id: '635' intvolume: ' 31' issue: '10' language: - iso: ger page: 497-502 publication: Steuer und Studium status: public title: Wichtigste Einflussfaktoren auf die steuerliche Verlustnutzung bei Personengesellschaften type: journal_article user_id: '61801' volume: 31 year: '2010' ... --- _id: '5097' author: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' - first_name: Michaela full_name: Bäumer, Michaela last_name: Bäumer citation: ama: Sureth-Sloane C, Bäumer M. Besteuerung multinationaler Unternehmen in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge. Zeitschrift für Betriebswirtschaft. 2010;80(2):171-202. doi:10.1007/s11573-009-0344-8 apa: Sureth-Sloane, C., & Bäumer, M. (2010). Besteuerung multinationaler Unternehmen in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge. Zeitschrift für Betriebswirtschaft, 80(2), 171–202. https://doi.org/10.1007/s11573-009-0344-8 bibtex: '@article{Sureth-Sloane_Bäumer_2010, title={Besteuerung multinationaler Unternehmen in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge}, volume={80}, DOI={10.1007/s11573-009-0344-8}, number={2}, journal={Zeitschrift für Betriebswirtschaft}, publisher={Springer Nature}, author={Sureth-Sloane, Caren and Bäumer, Michaela}, year={2010}, pages={171–202} }' chicago: 'Sureth-Sloane, Caren, and Michaela Bäumer. “Besteuerung multinationaler Unternehmen in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge.” Zeitschrift für Betriebswirtschaft 80, no. 2 (2010): 171–202. https://doi.org/10.1007/s11573-009-0344-8.' ieee: 'C. Sureth-Sloane and M. Bäumer, “Besteuerung multinationaler Unternehmen in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge,” Zeitschrift für Betriebswirtschaft, vol. 80, no. 2, pp. 171–202, 2010, doi: 10.1007/s11573-009-0344-8.' mla: Sureth-Sloane, Caren, and Michaela Bäumer. “Besteuerung multinationaler Unternehmen in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge.” Zeitschrift für Betriebswirtschaft, vol. 80, no. 2, Springer Nature, 2010, pp. 171–202, doi:10.1007/s11573-009-0344-8. short: C. Sureth-Sloane, M. Bäumer, Zeitschrift für Betriebswirtschaft 80 (2010) 171–202. date_created: 2018-10-30T15:04:15Z date_updated: 2023-01-31T12:22:26Z department: - _id: '187' - _id: '635' doi: 10.1007/s11573-009-0344-8 intvolume: ' 80' issue: '2' language: - iso: ger page: 171-202 publication: Zeitschrift für Betriebswirtschaft publication_identifier: issn: - 0044-2372 - 1861-8928 publication_status: published publisher: Springer Nature quality_controlled: '1' status: public title: Besteuerung multinationaler Unternehmen in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge type: journal_article user_id: '21222' volume: 80 year: '2010' ... --- _id: '5094' author: - first_name: Georg full_name: Schneider, Georg last_name: Schneider - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Schneider G, Sureth-Sloane C. Capitalized investments with entry and exit options and paradoxical tax effects. Review of Managerial Science. 2010;4(2):149-169. doi:10.1007/s11846-010-0040-7 apa: Schneider, G., & Sureth-Sloane, C. (2010). Capitalized investments with entry and exit options and paradoxical tax effects. Review of Managerial Science, 4(2), 149–169. https://doi.org/10.1007/s11846-010-0040-7 bibtex: '@article{Schneider_Sureth-Sloane_2010, title={Capitalized investments with entry and exit options and paradoxical tax effects}, volume={4}, DOI={10.1007/s11846-010-0040-7}, number={2}, journal={Review of Managerial Science}, publisher={Springer Nature}, author={Schneider, Georg and Sureth-Sloane, Caren}, year={2010}, pages={149–169} }' chicago: 'Schneider, Georg, and Caren Sureth-Sloane. “Capitalized Investments with Entry and Exit Options and Paradoxical Tax Effects.” Review of Managerial Science 4, no. 2 (2010): 149–69. https://doi.org/10.1007/s11846-010-0040-7.' ieee: 'G. Schneider and C. Sureth-Sloane, “Capitalized investments with entry and exit options and paradoxical tax effects,” Review of Managerial Science, vol. 4, no. 2, pp. 149–169, 2010, doi: 10.1007/s11846-010-0040-7.' mla: Schneider, Georg, and Caren Sureth-Sloane. “Capitalized Investments with Entry and Exit Options and Paradoxical Tax Effects.” Review of Managerial Science, vol. 4, no. 2, Springer Nature, 2010, pp. 149–69, doi:10.1007/s11846-010-0040-7. short: G. Schneider, C. Sureth-Sloane, Review of Managerial Science 4 (2010) 149–169. date_created: 2018-10-30T15:00:49Z date_updated: 2023-01-31T12:22:08Z department: - _id: '187' - _id: '635' doi: 10.1007/s11846-010-0040-7 intvolume: ' 4' issue: '2' language: - iso: eng page: 149-169 publication: Review of Managerial Science publication_identifier: issn: - 1863-6683 - 1863-6691 publication_status: published publisher: Springer Nature quality_controlled: '1' status: public title: Capitalized investments with entry and exit options and paradoxical tax effects type: journal_article user_id: '21222' volume: 4 year: '2010' ... --- _id: '5100' author: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' - first_name: Pia full_name: Vollert, Pia last_name: Vollert citation: ama: Sureth-Sloane C, Vollert P. Wie attraktiv sind Beteiligungsinvestitionen nach der Begrenzung der Verlustnutzung bei Anteilskäufen durch § 8c KStG? Corporate Finance biz. 2010;1(1):20-29. apa: Sureth-Sloane, C., & Vollert, P. (2010). Wie attraktiv sind Beteiligungsinvestitionen nach der Begrenzung der Verlustnutzung bei Anteilskäufen durch § 8c KStG? Corporate Finance biz, 1(1), 20–29. bibtex: '@article{Sureth-Sloane_Vollert_2010, title={Wie attraktiv sind Beteiligungsinvestitionen nach der Begrenzung der Verlustnutzung bei Anteilskäufen durch § 8c KStG?}, volume={1}, number={1}, journal={Corporate Finance biz}, author={Sureth-Sloane, Caren and Vollert, Pia}, year={2010}, pages={20–29} }' chicago: 'Sureth-Sloane, Caren, and Pia Vollert. “Wie attraktiv sind Beteiligungsinvestitionen nach der Begrenzung der Verlustnutzung bei Anteilskäufen durch § 8c KStG?” Corporate Finance biz 1, no. 1 (2010): 20–29.' ieee: C. Sureth-Sloane and P. Vollert, “Wie attraktiv sind Beteiligungsinvestitionen nach der Begrenzung der Verlustnutzung bei Anteilskäufen durch § 8c KStG?,” Corporate Finance biz, vol. 1, no. 1, pp. 20–29, 2010. mla: Sureth-Sloane, Caren, and Pia Vollert. “Wie attraktiv sind Beteiligungsinvestitionen nach der Begrenzung der Verlustnutzung bei Anteilskäufen durch § 8c KStG?” Corporate Finance biz, vol. 1, no. 1, 2010, pp. 20–29. short: C. Sureth-Sloane, P. Vollert, Corporate Finance biz 1 (2010) 20–29. date_created: 2018-10-30T15:09:49Z date_updated: 2023-01-31T12:23:03Z department: - _id: '187' - _id: '635' intvolume: ' 1' issue: '1' language: - iso: ger page: 20-29 publication: Corporate Finance biz quality_controlled: '1' status: public title: Wie attraktiv sind Beteiligungsinvestitionen nach der Begrenzung der Verlustnutzung bei Anteilskäufen durch § 8c KStG? type: journal_article user_id: '21222' volume: 1 year: '2010' ... --- _id: '5089' author: - 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 orcid: ' 0000-0002-8183-5901' citation: ama: Müller J, Sureth-Sloane C. The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate. Die Betriebswirtschaft. 2010;70(4):331-348. apa: Müller, J., & Sureth-Sloane, C. (2010). The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate. Die Betriebswirtschaft, 70(4), 331–348. bibtex: '@article{Müller_Sureth-Sloane_2010, title={The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate}, volume={70}, number={4}, journal={Die Betriebswirtschaft}, author={Müller, Jens and Sureth-Sloane, Caren}, year={2010}, pages={331–348} }' chicago: 'Müller, Jens, and Caren Sureth-Sloane. “The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate.” Die Betriebswirtschaft 70, no. 4 (2010): 331–48.' ieee: J. Müller and C. Sureth-Sloane, “The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate,” Die Betriebswirtschaft, vol. 70, no. 4, pp. 331–348, 2010. mla: Müller, Jens, and Caren Sureth-Sloane. “The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate.” Die Betriebswirtschaft, vol. 70, no. 4, 2010, pp. 331–48. short: J. Müller, C. Sureth-Sloane, Die Betriebswirtschaft 70 (2010) 331–348. date_created: 2018-10-30T14:55:51Z date_updated: 2023-01-31T12:21:45Z department: - _id: '187' - _id: '189' - _id: '635' intvolume: ' 70' issue: '4' language: - iso: ger page: 331-348 publication: Die Betriebswirtschaft quality_controlled: '1' status: public title: The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate type: journal_article user_id: '21222' volume: 70 year: '2010' ... --- _id: '5098' author: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' - first_name: Annika full_name: Mehrmann, Annika id: '4324' last_name: Mehrmann - first_name: Claudia full_name: Dahle, Claudia last_name: Dahle citation: ama: Sureth-Sloane C, Mehrmann A, Dahle C. Grenzüberschreitende Verlustverrechnungssysteme in Europa – Vorbilder für eine Reform der deutschen Organschaft? Steuer und Wirtschaft. 2010;87(2):160-176. apa: Sureth-Sloane, C., Mehrmann, A., & Dahle, C. (2010). Grenzüberschreitende Verlustverrechnungssysteme in Europa – Vorbilder für eine Reform der deutschen Organschaft? Steuer und Wirtschaft, 87(2), 160–176. bibtex: '@article{Sureth-Sloane_Mehrmann_Dahle_2010, title={ Grenzüberschreitende Verlustverrechnungssysteme in Europa – Vorbilder für eine Reform der deutschen Organschaft?}, volume={87}, number={2}, journal={Steuer und Wirtschaft}, author={Sureth-Sloane, Caren and Mehrmann, Annika and Dahle, Claudia}, year={2010}, pages={160–176} }' chicago: 'Sureth-Sloane, Caren, Annika Mehrmann, and Claudia Dahle. “ Grenzüberschreitende Verlustverrechnungssysteme in Europa – Vorbilder für eine Reform der deutschen Organschaft?” Steuer und Wirtschaft 87, no. 2 (2010): 160–76.' ieee: C. Sureth-Sloane, A. Mehrmann, and C. Dahle, “ Grenzüberschreitende Verlustverrechnungssysteme in Europa – Vorbilder für eine Reform der deutschen Organschaft?,” Steuer und Wirtschaft, vol. 87, no. 2, pp. 160–176, 2010. mla: Sureth-Sloane, Caren, et al. “ Grenzüberschreitende Verlustverrechnungssysteme in Europa – Vorbilder für eine Reform der deutschen Organschaft?” Steuer und Wirtschaft, vol. 87, no. 2, 2010, pp. 160–76. short: C. Sureth-Sloane, A. Mehrmann, C. Dahle, Steuer und Wirtschaft 87 (2010) 160–176. date_created: 2018-10-30T15:06:54Z date_updated: 2024-02-06T10:25:49Z department: - _id: '187' - _id: '635' intvolume: ' 87' issue: '2' language: - iso: ger page: 160-176 publication: Steuer und Wirtschaft quality_controlled: '1' status: public title: ' Grenzüberschreitende Verlustverrechnungssysteme in Europa – Vorbilder für eine Reform der deutschen Organschaft?' type: journal_article user_id: '74000' volume: 87 year: '2010' ... --- _id: '3693' abstract: - lang: ger text: Erbschaftsteuer | Inheritance tax | Steuerreform | Tax reform | Steuerwirkung | Tax effects | Steuereinnahmen | Tax revenue | Mikrodaten | Microdata | Simulation | Deutschland | Germany author: - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Henriette full_name: Houben, Henriette last_name: Houben - first_name: Wiebke full_name: Broekelschen, Wiebke last_name: Broekelschen - 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: Maiterth R, Houben H, Broekelschen W, Müller J, Sureth-Sloane C. Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform. Statistik und Wissenschaft. 2009:163--183. apa: Maiterth, R., Houben, H., Broekelschen, W., Müller, J., & Sureth-Sloane, C. (2009). Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform. Statistik Und Wissenschaft, 163--183. bibtex: '@article{Maiterth_Houben_Broekelschen_Müller_Sureth-Sloane_2009, title={Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform}, journal={Statistik und Wissenschaft}, author={Maiterth, Ralf and Houben, Henriette and Broekelschen, Wiebke and Müller, Jens and Sureth-Sloane, Caren}, year={2009}, pages={163--183} }' chicago: Maiterth, Ralf, Henriette Houben, Wiebke Broekelschen, Jens Müller, and Caren Sureth-Sloane. “Mikroanalytische Begleitung Der Steuerpolitik Am Beispiel Der Erbschaftsteuerreform.” Statistik Und Wissenschaft, 2009, 163--183. ieee: R. Maiterth, H. Houben, W. Broekelschen, J. Müller, and C. Sureth-Sloane, “Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform,” Statistik und Wissenschaft, pp. 163--183, 2009. mla: Maiterth, Ralf, et al. “Mikroanalytische Begleitung Der Steuerpolitik Am Beispiel Der Erbschaftsteuerreform.” Statistik Und Wissenschaft, 2009, pp. 163--183. short: R. Maiterth, H. Houben, W. Broekelschen, J. Müller, C. Sureth-Sloane, Statistik Und Wissenschaft (2009) 163--183. date_created: 2018-07-25T07:16:30Z date_updated: 2022-01-06T06:59:30Z department: - _id: '186' - _id: '189' - _id: '187' - _id: '635' jel: - H2 - M41 keyword: - Erbschaftsteuer | Inheritance tax | Steuerreform | Tax reform | Steuerwirkung | Tax effects | Steuereinnahmen | Tax revenue | Mikrodaten | Microdata | Simulation language: - iso: eng page: 163--183 publication: Statistik und Wissenschaft status: public title: Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform type: journal_article user_id: '67504' year: '2009' ... --- _id: '35090' author: - first_name: Michael full_name: Ebert, Michael id: '42419' last_name: Ebert - first_name: Dirk full_name: Simons, Dirk last_name: Simons citation: ama: 'Ebert M, Simons D. Bilanzpolitisches Potential im Rahmen der Goodwillbilanzierung - Transaktionsgestaltung beim Unternehmenserwerb. KoR : Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung. 2009;9(11):622-630.' apa: 'Ebert, M., & Simons, D. (2009). Bilanzpolitisches Potential im Rahmen der Goodwillbilanzierung - Transaktionsgestaltung beim Unternehmenserwerb. KoR : Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, 9(11), 622–630.' bibtex: '@article{Ebert_Simons_2009, title={Bilanzpolitisches Potential im Rahmen der Goodwillbilanzierung - Transaktionsgestaltung beim Unternehmenserwerb}, volume={9}, number={11}, journal={KoR : Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung}, author={Ebert, Michael and Simons, Dirk}, year={2009}, pages={622–630} }' chicago: 'Ebert, Michael, and Dirk Simons. “Bilanzpolitisches Potential im Rahmen der Goodwillbilanzierung - Transaktionsgestaltung beim Unternehmenserwerb.” KoR : Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung 9, no. 11 (2009): 622–30.' ieee: 'M. Ebert and D. Simons, “Bilanzpolitisches Potential im Rahmen der Goodwillbilanzierung - Transaktionsgestaltung beim Unternehmenserwerb,” KoR : Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, vol. 9, no. 11, pp. 622–630, 2009.' mla: 'Ebert, Michael, and Dirk Simons. “Bilanzpolitisches Potential im Rahmen der Goodwillbilanzierung - Transaktionsgestaltung beim Unternehmenserwerb.” KoR : Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, vol. 9, no. 11, 2009, pp. 622–30.' short: 'M. Ebert, D. Simons, KoR : Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung 9 (2009) 622–630.' date_created: 2023-01-02T10:19:41Z date_updated: 2023-01-12T09:04:43Z department: - _id: '186' - _id: '190' - _id: '635' extern: '1' intvolume: ' 9' issue: '11' language: - iso: ger page: 622-630 publication: 'KoR : Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung' publication_status: published status: public title: Bilanzpolitisches Potential im Rahmen der Goodwillbilanzierung - Transaktionsgestaltung beim Unternehmenserwerb type: journal_article user_id: '42419' volume: 9 year: '2009' ... --- _id: '37135' author: - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi citation: ama: 'Kosi U. International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition). The International Journal of Accounting. 2009;44(4):415-418.' apa: 'Kosi, U. (2009). International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition). In The International Journal of Accounting (Vol. 44, Issue 4, pp. 415–418).' bibtex: '@article{Kosi_2009, title={International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition)}, volume={44}, number={4}, journal={The International Journal of Accounting}, author={Kosi, Urska}, year={2009}, pages={415–418} }' chicago: 'Kosi, Urska. “International Corporate Reporting: A Comparative Approach, by Clare Roberts, Pauline Weetman and Paul Gordon (Fourth Edition).” The International Journal of Accounting, 2009.' ieee: 'U. Kosi, “International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition),” The International Journal of Accounting, vol. 44, no. 4. pp. 415–418, 2009.' mla: 'Kosi, Urska. “International Corporate Reporting: A Comparative Approach, by Clare Roberts, Pauline Weetman and Paul Gordon (Fourth Edition).” The International Journal of Accounting, vol. 44, no. 4, 2009, pp. 415–18.' short: U. Kosi, The International Journal of Accounting 44 (2009) 415–418. date_created: 2023-01-17T14:59:35Z date_updated: 2023-01-18T14:00:05Z department: - _id: '635' - _id: '186' - _id: '551' extern: '1' intvolume: ' 44' issue: '4' language: - iso: eng page: 415-418 publication: The International Journal of Accounting status: public title: 'International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition)' type: review user_id: '88603' volume: 44 year: '2009' ... --- _id: '14915' author: - first_name: Kay full_name: Blaufus, Kay last_name: Blaufus - first_name: Jochen full_name: Hundsdoerfer, Jochen last_name: Hundsdoerfer - first_name: Dirk full_name: Kiesewetter, Dirk last_name: Kiesewetter - first_name: Rolf J. full_name: König, Rolf J. last_name: König - first_name: Lutz full_name: Kruschwitz, Lutz last_name: Kruschwitz - first_name: Andreas full_name: Löffler, Andreas last_name: Löffler - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Heiko full_name: Müller, Heiko last_name: Müller - first_name: Rainer full_name: Niemann, Rainer last_name: Niemann - first_name: Deborah full_name: Schanz, Deborah last_name: Schanz - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' - first_name: Corinna full_name: Treisch, Corinna last_name: Treisch citation: ama: 'Blaufus K, Hundsdoerfer J, Kiesewetter D, et al. Versinkt die Kapitalmarkttheorie in logischen Widersprüchen, oder: Ist arqus e.V. aus dem Schneider? Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung. 2009;61(4):463-466.' apa: 'Blaufus, K., Hundsdoerfer, J., Kiesewetter, D., König, R. J., Kruschwitz, L., Löffler, A., Maiterth, R., Müller, H., Niemann, R., Schanz, D., Sureth-Sloane, C., & Treisch, C. (2009). Versinkt die Kapitalmarkttheorie in logischen Widersprüchen, oder: Ist arqus e.V. aus dem Schneider? Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 61(4), 463–466.' bibtex: '@article{Blaufus_Hundsdoerfer_Kiesewetter_König_Kruschwitz_Löffler_Maiterth_Müller_Niemann_Schanz_et al._2009, title={Versinkt die Kapitalmarkttheorie in logischen Widersprüchen, oder: Ist arqus e.V. aus dem Schneider?}, volume={61}, number={4}, journal={Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung}, author={Blaufus, Kay and Hundsdoerfer, Jochen and Kiesewetter, Dirk and König, Rolf J. and Kruschwitz, Lutz and Löffler, Andreas and Maiterth, Ralf and Müller, Heiko and Niemann, Rainer and Schanz, Deborah and et al.}, year={2009}, pages={463–466} }' chicago: 'Blaufus, Kay, Jochen Hundsdoerfer, Dirk Kiesewetter, Rolf J. König, Lutz Kruschwitz, Andreas Löffler, Ralf Maiterth, et al. “Versinkt die Kapitalmarkttheorie in logischen Widersprüchen, oder: Ist arqus e.V. aus dem Schneider?” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 61, no. 4 (2009): 463–66.' ieee: 'K. Blaufus et al., “Versinkt die Kapitalmarkttheorie in logischen Widersprüchen, oder: Ist arqus e.V. aus dem Schneider?,” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, vol. 61, no. 4, pp. 463–466, 2009.' mla: 'Blaufus, Kay, et al. “Versinkt die Kapitalmarkttheorie in logischen Widersprüchen, oder: Ist arqus e.V. aus dem Schneider?” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, vol. 61, no. 4, 2009, pp. 463–66.' short: K. Blaufus, J. Hundsdoerfer, D. Kiesewetter, R.J. König, L. Kruschwitz, A. Löffler, R. Maiterth, H. Müller, R. Niemann, D. Schanz, C. Sureth-Sloane, C. Treisch, Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 61 (2009) 463–466. date_created: 2019-11-13T09:19:10Z date_updated: 2023-01-31T12:23:37Z department: - _id: '187' - _id: '635' intvolume: ' 61' issue: '4' language: - iso: ger page: 463-466 publication: Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung publication_status: published quality_controlled: '1' status: public title: 'Versinkt die Kapitalmarkttheorie in logischen Widersprüchen, oder: Ist arqus e.V. aus dem Schneider?' type: journal_article user_id: '21222' volume: 61 year: '2009' ... --- _id: '14928' author: - first_name: Dirk full_name: Kiesewetter, Dirk last_name: Kiesewetter - first_name: Rainer full_name: Niemann, Rainer last_name: Niemann - first_name: Jochen full_name: Hundsdoerfer, Jochen last_name: Hundsdoerfer - first_name: Deborah full_name: Knirsch, Deborah last_name: Knirsch - first_name: Rolf full_name: König, Rolf last_name: König - first_name: Lutz full_name: Kruschwitz, Lutz last_name: Kruschwitz - first_name: Andreas full_name: Löffler, Andreas last_name: Löffler - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Heiko full_name: Müller, Heiko last_name: Müller - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane - first_name: Corinna full_name: Treisch, Corinna last_name: Treisch citation: ama: Kiesewetter D, Niemann R, Hundsdoerfer J, et al. arqus-Stellungnahme zur notwendigen Reform der Abgeltungssteuer. Der Betrieb. 2008;61(18):957-958. apa: Kiesewetter, D., Niemann, R., Hundsdoerfer, J., Knirsch, D., König, R., Kruschwitz, L., … Treisch, C. (2008). arqus-Stellungnahme zur notwendigen Reform der Abgeltungssteuer. Der Betrieb, 61(18), 957–958. bibtex: '@article{Kiesewetter_Niemann_Hundsdoerfer_Knirsch_König_Kruschwitz_Löffler_Maiterth_Müller_Sureth-Sloane_et al._2008, title={arqus-Stellungnahme zur notwendigen Reform der Abgeltungssteuer}, volume={61}, number={18}, journal={Der Betrieb}, author={Kiesewetter, Dirk and Niemann, Rainer and Hundsdoerfer, Jochen and Knirsch, Deborah and König, Rolf and Kruschwitz, Lutz and Löffler, Andreas and Maiterth, Ralf and Müller, Heiko and Sureth-Sloane, Caren and et al.}, year={2008}, pages={957–958} }' chicago: 'Kiesewetter, Dirk, Rainer Niemann, Jochen Hundsdoerfer, Deborah Knirsch, Rolf König, Lutz Kruschwitz, Andreas Löffler, et al. “arqus-Stellungnahme zur notwendigen Reform der Abgeltungssteuer.” Der Betrieb 61, no. 18 (2008): 957–58.' ieee: D. Kiesewetter et al., “arqus-Stellungnahme zur notwendigen Reform der Abgeltungssteuer,” Der Betrieb, vol. 61, no. 18, pp. 957–958, 2008. mla: Kiesewetter, Dirk, et al. “arqus-Stellungnahme zur notwendigen Reform der Abgeltungssteuer.” Der Betrieb, vol. 61, no. 18, 2008, pp. 957–58. short: D. Kiesewetter, R. Niemann, J. Hundsdoerfer, D. Knirsch, R. König, L. Kruschwitz, A. Löffler, R. Maiterth, H. Müller, C. Sureth-Sloane, C. Treisch, Der Betrieb 61 (2008) 957–958. date_created: 2019-11-13T12:24:03Z date_updated: 2022-01-06T06:52:11Z department: - _id: '187' - _id: '635' intvolume: ' 61' issue: '18' language: - iso: ger page: 957-958 publication: Der Betrieb publication_status: published status: public title: arqus-Stellungnahme zur notwendigen Reform der Abgeltungssteuer type: journal_article user_id: '61801' volume: 61 year: '2008' ... --- _id: '14929' author: - first_name: Deborah full_name: Knirsch, Deborah last_name: Knirsch - first_name: Heiko full_name: Müller, Heiko last_name: Müller - first_name: Kay full_name: Blaufus, Kay last_name: Blaufus - first_name: Jochen full_name: Hundsdoerfer, Jochen last_name: Hundsdoerfer - first_name: Dirk full_name: Kiesewetter, Dirk last_name: Kiesewetter - first_name: Rolf full_name: König, Rolf last_name: König - first_name: Lutz full_name: Kruschwitz, Lutz last_name: Kruschwitz - first_name: Andreas full_name: Löffler, Andreas last_name: Löffler - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Heiko full_name: Müller, Heiko last_name: Müller - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane - first_name: Corinna full_name: Treisch, Corinna last_name: Treisch citation: ama: 'Knirsch D, Müller H, Blaufus K, et al. arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung? Deutsches Steuerrecht. 2008;46(38):1844-1846.' apa: 'Knirsch, D., Müller, H., Blaufus, K., Hundsdoerfer, J., Kiesewetter, D., König, R., … Treisch, C. (2008). arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung? Deutsches Steuerrecht, 46(38), 1844–1846.' bibtex: '@article{Knirsch_Müller_Blaufus_Hundsdoerfer_Kiesewetter_König_Kruschwitz_Löffler_Maiterth_Müller_et al._2008, title={ arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?}, volume={46}, number={38}, journal={Deutsches Steuerrecht}, author={Knirsch, Deborah and Müller, Heiko and Blaufus, Kay and Hundsdoerfer, Jochen and Kiesewetter, Dirk and König, Rolf and Kruschwitz, Lutz and Löffler, Andreas and Maiterth, Ralf and Müller, Heiko and et al.}, year={2008}, pages={1844–1846} }' chicago: 'Knirsch, Deborah, Heiko Müller, Kay Blaufus, Jochen Hundsdoerfer, Dirk Kiesewetter, Rolf König, Lutz Kruschwitz, et al. “ arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?” Deutsches Steuerrecht 46, no. 38 (2008): 1844–46.' ieee: 'D. Knirsch et al., “ arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?,” Deutsches Steuerrecht, vol. 46, no. 38, pp. 1844–1846, 2008.' mla: 'Knirsch, Deborah, et al. “ arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?” Deutsches Steuerrecht, vol. 46, no. 38, 2008, pp. 1844–46.' short: D. Knirsch, H. Müller, K. Blaufus, J. Hundsdoerfer, D. Kiesewetter, R. König, L. Kruschwitz, A. Löffler, R. Maiterth, H. Müller, C. Sureth-Sloane, C. Treisch, Deutsches Steuerrecht 46 (2008) 1844–1846. date_created: 2019-11-13T12:29:38Z date_updated: 2022-01-06T06:52:11Z department: - _id: '635' intvolume: ' 46' issue: '38' language: - iso: ger page: 1844-1846 publication: Deutsches Steuerrecht publication_status: published status: public title: ' arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?' type: journal_article user_id: '61801' volume: 46 year: '2008' ... --- _id: '14932' author: - first_name: Rainer full_name: Niemann, Rainer last_name: Niemann - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Niemann R, Sureth-Sloane C. Steuern und Risiko als substitutionale oder komplementäre Determinanten unternehmerischer Investitionspolitik? Vol 51.; 2008. apa: Niemann, R., & Sureth-Sloane, C. (2008). Steuern und Risiko als substitutionale oder komplementäre Determinanten unternehmerischer Investitionspolitik? (Vol. 51). bibtex: '@book{Niemann_Sureth-Sloane_2008, series={arqus - Quantitative Research in Taxation}, title={Steuern und Risiko als substitutionale oder komplementäre Determinanten unternehmerischer Investitionspolitik?}, volume={51}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2008}, collection={arqus - Quantitative Research in Taxation} }' chicago: Niemann, Rainer, and Caren Sureth-Sloane. Steuern und Risiko als substitutionale oder komplementäre Determinanten unternehmerischer Investitionspolitik? Vol. 51. arqus - Quantitative Research in Taxation, 2008. ieee: R. Niemann and C. Sureth-Sloane, Steuern und Risiko als substitutionale oder komplementäre Determinanten unternehmerischer Investitionspolitik?, vol. 51. 2008. mla: Niemann, Rainer, and Caren Sureth-Sloane. Steuern und Risiko als substitutionale oder komplementäre Determinanten unternehmerischer Investitionspolitik? Vol. 51, 2008. short: R. Niemann, C. Sureth-Sloane, Steuern und Risiko als substitutionale oder komplementäre Determinanten unternehmerischer Investitionspolitik?, 2008. date_created: 2019-11-13T12:34:58Z date_updated: 2022-01-06T06:52:11Z department: - _id: '187' - _id: '635' intvolume: ' 51' language: - iso: ger publication_status: published series_title: arqus - Quantitative Research in Taxation status: public title: Steuern und Risiko als substitutionale oder komplementäre Determinanten unternehmerischer Investitionspolitik? type: working_paper user_id: '67504' volume: 51 year: '2008' ... --- _id: '14934' author: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller - first_name: Henriette full_name: Houben, Henriette last_name: Houben - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth citation: ama: 'Sureth-Sloane C, Müller J, Houben H, Maiterth R. Auswirkungen einer Reform des Erbschaft- und Schenkungsteuergesetzes auf das Steueraufkommen unter besonderer Berücksichtigung einer verkehrswertorientierten Bewertung von Unternehmens- und Grundvermögen. In: Oestreicher A, ed. Untrnehmensbesteuerung 2008: Neue Wege Gehen. Berlin: Verlag Neue Wirtschafts-Briefe, Herne; 2008:183-208.' apa: 'Sureth-Sloane, C., Müller, J., Houben, H., & Maiterth, R. (2008). Auswirkungen einer Reform des Erbschaft- und Schenkungsteuergesetzes auf das Steueraufkommen unter besonderer Berücksichtigung einer verkehrswertorientierten Bewertung von Unternehmens- und Grundvermögen. In A. Oestreicher (Ed.), Untrnehmensbesteuerung 2008: Neue Wege gehen (pp. 183–208). Berlin: Verlag Neue Wirtschafts-Briefe, Herne.' bibtex: '@inbook{Sureth-Sloane_Müller_Houben_Maiterth_2008, place={Berlin}, title={Auswirkungen einer Reform des Erbschaft- und Schenkungsteuergesetzes auf das Steueraufkommen unter besonderer Berücksichtigung einer verkehrswertorientierten Bewertung von Unternehmens- und Grundvermögen}, booktitle={Untrnehmensbesteuerung 2008: Neue Wege gehen}, publisher={Verlag Neue Wirtschafts-Briefe, Herne}, author={Sureth-Sloane, Caren and Müller, Jens and Houben, Henriette and Maiterth, Ralf}, editor={Oestreicher, AndreasEditor}, year={2008}, pages={183–208} }' chicago: 'Sureth-Sloane, Caren, Jens Müller, Henriette Houben, and Ralf Maiterth. “Auswirkungen Einer Reform Des Erbschaft- Und Schenkungsteuergesetzes Auf Das Steueraufkommen Unter Besonderer Berücksichtigung Einer Verkehrswertorientierten Bewertung von Unternehmens- Und Grundvermögen.” In Untrnehmensbesteuerung 2008: Neue Wege Gehen, edited by Andreas Oestreicher, 183–208. Berlin: Verlag Neue Wirtschafts-Briefe, Herne, 2008.' ieee: 'C. Sureth-Sloane, J. Müller, H. Houben, and R. Maiterth, “Auswirkungen einer Reform des Erbschaft- und Schenkungsteuergesetzes auf das Steueraufkommen unter besonderer Berücksichtigung einer verkehrswertorientierten Bewertung von Unternehmens- und Grundvermögen,” in Untrnehmensbesteuerung 2008: Neue Wege gehen, A. Oestreicher, Ed. Berlin: Verlag Neue Wirtschafts-Briefe, Herne, 2008, pp. 183–208.' mla: 'Sureth-Sloane, Caren, et al. “Auswirkungen Einer Reform Des Erbschaft- Und Schenkungsteuergesetzes Auf Das Steueraufkommen Unter Besonderer Berücksichtigung Einer Verkehrswertorientierten Bewertung von Unternehmens- Und Grundvermögen.” Untrnehmensbesteuerung 2008: Neue Wege Gehen, edited by Andreas Oestreicher, Verlag Neue Wirtschafts-Briefe, Herne, 2008, pp. 183–208.' short: 'C. Sureth-Sloane, J. Müller, H. Houben, R. Maiterth, in: A. Oestreicher (Ed.), Untrnehmensbesteuerung 2008: Neue Wege Gehen, Verlag Neue Wirtschafts-Briefe, Herne, Berlin, 2008, pp. 183–208.' date_created: 2019-11-13T12:43:09Z date_updated: 2022-01-06T06:52:11Z department: - _id: '187' - _id: '635' editor: - first_name: Andreas full_name: Oestreicher, Andreas last_name: Oestreicher language: - iso: eng page: 183-208 place: Berlin publication: 'Untrnehmensbesteuerung 2008: Neue Wege gehen' publisher: Verlag Neue Wirtschafts-Briefe, Herne status: public title: Auswirkungen einer Reform des Erbschaft- und Schenkungsteuergesetzes auf das Steueraufkommen unter besonderer Berücksichtigung einer verkehrswertorientierten Bewertung von Unternehmens- und Grundvermögen type: book_chapter user_id: '67504' year: '2008' ... --- _id: '3546' abstract: - lang: eng text: 'Using a large sample of small private companies, we show incremental influence ofeconomic incentives over prescriptions from accounting standards by financial statementpreparers in a code‐law setting with high alignment between financial and tax reportingand no agency problems. Contrary to predictions from standards, more profitable companiesare more likely to write‐off and the write‐off magnitude is greater, reflecting taxminimisation. Larger companies are more likely to write‐off, but the magnitude decreaseswith size, reflecting increasing political costs due to greater visibility to taxauthorities. Previous write‐off patterns and magnitudes are persistent, reflectinginstitutional learning linked to regulatory changes. ' author: - first_name: Neil full_name: Garrod, Neil last_name: Garrod - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi - first_name: Aljosa full_name: Valentincic, Aljosa last_name: Valentincic citation: ama: Garrod N, Kosi U, Valentincic A. Asset Write-Offs in the Absence of Agency Problems. Journal of Business Finance and Accounting. 2008;35(3-4):307-330. doi:10.1111/j.1468-5957.2008.02078 apa: Garrod, N., Kosi, U., & Valentincic, A. (2008). Asset Write-Offs in the Absence of Agency Problems. Journal of Business Finance and Accounting, 35(3–4), 307–330. https://doi.org/10.1111/j.1468-5957.2008.02078 bibtex: '@article{Garrod_Kosi_Valentincic_2008, title={Asset Write-Offs in the Absence of Agency Problems}, volume={35}, DOI={10.1111/j.1468-5957.2008.02078}, number={3–4}, journal={Journal of Business Finance and Accounting}, author={Garrod, Neil and Kosi, Urska and Valentincic, Aljosa}, year={2008}, pages={307–330} }' chicago: 'Garrod, Neil, Urska Kosi, and Aljosa Valentincic. “Asset Write-Offs in the Absence of Agency Problems.” Journal of Business Finance and Accounting 35, no. 3–4 (2008): 307–30. https://doi.org/10.1111/j.1468-5957.2008.02078.' ieee: 'N. Garrod, U. Kosi, and A. Valentincic, “Asset Write-Offs in the Absence of Agency Problems,” Journal of Business Finance and Accounting, vol. 35, no. 3–4, pp. 307–330, 2008, doi: 10.1111/j.1468-5957.2008.02078.' mla: Garrod, Neil, et al. “Asset Write-Offs in the Absence of Agency Problems.” Journal of Business Finance and Accounting, vol. 35, no. 3–4, 2008, pp. 307–30, doi:10.1111/j.1468-5957.2008.02078. short: N. Garrod, U. Kosi, A. Valentincic, Journal of Business Finance and Accounting 35 (2008) 307–330. date_created: 2018-07-11T10:28:02Z date_updated: 2023-01-24T15:34:10Z department: - _id: '551' - _id: '186' - _id: '635' doi: 10.1111/j.1468-5957.2008.02078 extern: '1' intvolume: ' 35' issue: 3-4 jel: - M41 - D82 - H25 language: - iso: eng page: 307-330 publication: Journal of Business Finance and Accounting publication_status: published status: public title: Asset Write-Offs in the Absence of Agency Problems type: journal_article user_id: '54068' volume: 35 year: '2008' ... --- _id: '14935' author: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth citation: ama: Sureth-Sloane C, Maiterth R. The impact of minimum taxation by an imputable wealth tax on capital budgeting and business strategy of German companies. Review of Managerial Science. 2008;2(2):81-110. doi:10.1007/s11846-008-0016-z apa: Sureth-Sloane, C., & Maiterth, R. (2008). The impact of minimum taxation by an imputable wealth tax on capital budgeting and business strategy of German companies. Review of Managerial Science, 2(2), 81–110. https://doi.org/10.1007/s11846-008-0016-z bibtex: '@article{Sureth-Sloane_Maiterth_2008, title={The impact of minimum taxation by an imputable wealth tax on capital budgeting and business strategy of German companies}, volume={2}, DOI={10.1007/s11846-008-0016-z}, number={2}, journal={Review of Managerial Science}, author={Sureth-Sloane, Caren and Maiterth, Ralf}, year={2008}, pages={81–110} }' chicago: 'Sureth-Sloane, Caren, and Ralf Maiterth. “The Impact of Minimum Taxation by an Imputable Wealth Tax on Capital Budgeting and Business Strategy of German Companies.” Review of Managerial Science 2, no. 2 (2008): 81–110. https://doi.org/10.1007/s11846-008-0016-z.' ieee: 'C. Sureth-Sloane and R. Maiterth, “The impact of minimum taxation by an imputable wealth tax on capital budgeting and business strategy of German companies,” Review of Managerial Science, vol. 2, no. 2, pp. 81–110, 2008, doi: 10.1007/s11846-008-0016-z.' mla: Sureth-Sloane, Caren, and Ralf Maiterth. “The Impact of Minimum Taxation by an Imputable Wealth Tax on Capital Budgeting and Business Strategy of German Companies.” Review of Managerial Science, vol. 2, no. 2, 2008, pp. 81–110, doi:10.1007/s11846-008-0016-z. short: C. Sureth-Sloane, R. Maiterth, Review of Managerial Science 2 (2008) 81–110. date_created: 2019-11-13T12:44:02Z date_updated: 2023-01-31T12:29:59Z department: - _id: '187' - _id: '635' doi: 10.1007/s11846-008-0016-z intvolume: ' 2' issue: '2' language: - iso: eng page: 81-110 publication: Review of Managerial Science publication_identifier: issn: - 1863-6683 - 1863-6691 publication_status: published quality_controlled: '1' status: public title: The impact of minimum taxation by an imputable wealth tax on capital budgeting and business strategy of German companies type: journal_article user_id: '21222' volume: 2 year: '2008' ... --- _id: '14933' author: - first_name: Rainer full_name: Niemann, Rainer last_name: Niemann - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Niemann R, Sureth-Sloane C. Steuern und Risikobereitschaft in Modellen irreversibler Investitionen. Journal für Betriebswirtschaft. 2008;58(3):121-140. doi:10.1007/s11301-008-0037-3 apa: Niemann, R., & Sureth-Sloane, C. (2008). Steuern und Risikobereitschaft in Modellen irreversibler Investitionen. Journal für Betriebswirtschaft, 58(3), 121–140. https://doi.org/10.1007/s11301-008-0037-3 bibtex: '@article{Niemann_Sureth-Sloane_2008, title={Steuern und Risikobereitschaft in Modellen irreversibler Investitionen}, volume={58}, DOI={10.1007/s11301-008-0037-3}, number={3}, journal={Journal für Betriebswirtschaft}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2008}, pages={121–140} }' chicago: 'Niemann, Rainer, and Caren Sureth-Sloane. “Steuern und Risikobereitschaft in Modellen irreversibler Investitionen.” Journal für Betriebswirtschaft 58, no. 3 (2008): 121–40. https://doi.org/10.1007/s11301-008-0037-3.' ieee: 'R. Niemann and C. Sureth-Sloane, “Steuern und Risikobereitschaft in Modellen irreversibler Investitionen,” Journal für Betriebswirtschaft, vol. 58, no. 3, pp. 121–140, 2008, doi: 10.1007/s11301-008-0037-3.' mla: Niemann, Rainer, and Caren Sureth-Sloane. “Steuern und Risikobereitschaft in Modellen irreversibler Investitionen.” Journal für Betriebswirtschaft, vol. 58, no. 3, 2008, pp. 121–40, doi:10.1007/s11301-008-0037-3. short: R. Niemann, C. Sureth-Sloane, Journal für Betriebswirtschaft 58 (2008) 121–140. date_created: 2019-11-13T12:38:11Z date_updated: 2023-01-31T12:29:33Z department: - _id: '187' - _id: '635' doi: 10.1007/s11301-008-0037-3 intvolume: ' 58' issue: '3' language: - iso: ger page: 121-140 publication: Journal für Betriebswirtschaft publication_identifier: issn: - 0344-9327 - 1614-631X publication_status: published quality_controlled: '1' status: public title: Steuern und Risikobereitschaft in Modellen irreversibler Investitionen type: journal_article user_id: '21222' volume: 58 year: '2008' ... --- _id: '17972' author: - first_name: Heiko full_name: Müller, Heiko last_name: Müller - first_name: Kay full_name: Blaufus, Kay last_name: Blaufus - first_name: Jochen full_name: Hundsdoerfer, Jochen last_name: Hundsdoerfer - first_name: Dirk full_name: Kiesewetter, Dirk last_name: Kiesewetter - first_name: Rolf full_name: König, Rolf last_name: König - first_name: Lutz full_name: Kruschwitz, Lutz last_name: Kruschwitz - first_name: Andreas full_name: Löffler, Andreas last_name: Löffler - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Rainer full_name: Niemann, Rainer last_name: Niemann - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' - first_name: 'Corinna ' full_name: 'Treisch, Corinna ' last_name: Treisch citation: ama: 'Müller H, Blaufus K, Hundsdoerfer J, et al. arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung? Deutsches Steuerrecht. 2008;46(38):1844-1846.' apa: 'Müller, H., Blaufus, K., Hundsdoerfer, J., Kiesewetter, D., König, R., Kruschwitz, L., Löffler, A., Maiterth, R., Niemann, R., Sureth-Sloane, C., & Treisch, C. (2008). arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung? Deutsches Steuerrecht, 46(38), 1844–1846.' bibtex: '@article{Müller_Blaufus_Hundsdoerfer_Kiesewetter_König_Kruschwitz_Löffler_Maiterth_Niemann_Sureth-Sloane_et al._2008, title={arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?}, volume={46}, number={38}, journal={Deutsches Steuerrecht}, author={Müller, Heiko and Blaufus, Kay and Hundsdoerfer, Jochen and Kiesewetter, Dirk and König, Rolf and Kruschwitz, Lutz and Löffler, Andreas and Maiterth, Ralf and Niemann, Rainer and Sureth-Sloane, Caren and et al.}, year={2008}, pages={1844–1846} }' chicago: 'Müller, Heiko, Kay Blaufus, Jochen Hundsdoerfer, Dirk Kiesewetter, Rolf König, Lutz Kruschwitz, Andreas Löffler, et al. “arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?” Deutsches Steuerrecht 46, no. 38 (2008): 1844–46.' ieee: 'H. Müller et al., “arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?,” Deutsches Steuerrecht, vol. 46, no. 38, pp. 1844–1846, 2008.' mla: 'Müller, Heiko, et al. “arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?” Deutsches Steuerrecht, vol. 46, no. 38, 2008, pp. 1844–46.' short: H. Müller, K. Blaufus, J. Hundsdoerfer, D. Kiesewetter, R. König, L. Kruschwitz, A. Löffler, R. Maiterth, R. Niemann, C. Sureth-Sloane, C. Treisch, Deutsches Steuerrecht 46 (2008) 1844–1846. date_created: 2020-08-14T11:18:57Z date_updated: 2024-02-06T10:26:02Z department: - _id: '187' - _id: '635' intvolume: ' 46' issue: '38' language: - iso: ger page: 1844-1846 publication: Deutsches Steuerrecht status: public title: 'arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?' type: journal_article user_id: '74000' volume: 46 year: '2008' ... --- _id: '14948' author: - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Rainer full_name: Niemann, Rainer last_name: Niemann - first_name: Kay full_name: Blaufus, Kay last_name: Blaufus - first_name: Dirk full_name: Kiesewetter, Dirk last_name: Kiesewetter - first_name: Deborah full_name: Knirsch, Deborah last_name: Knirsch - first_name: Rolf full_name: König, Rolf last_name: König - first_name: Jochen full_name: Hundsdoerfer, Jochen last_name: Hundsdoerfer - first_name: Heiko full_name: Müller, Heiko last_name: Müller - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane - first_name: Corinna full_name: Treisch, Corinna last_name: Treisch citation: ama: Maiterth R, Niemann R, Blaufus K, et al. arqus-Stellungnahme zur faktischen Abschaffung der Erbschaftsteuer für Unternehmer. Der Betrieb. 2006;59(50):2700-2702. apa: Maiterth, R., Niemann, R., Blaufus, K., Kiesewetter, D., Knirsch, D., König, R., … Treisch, C. (2006). arqus-Stellungnahme zur faktischen Abschaffung der Erbschaftsteuer für Unternehmer. Der Betrieb, 59(50), 2700–2702. bibtex: '@article{Maiterth_Niemann_Blaufus_Kiesewetter_Knirsch_König_Hundsdoerfer_Müller_Sureth-Sloane_Treisch_2006, title={arqus-Stellungnahme zur faktischen Abschaffung der Erbschaftsteuer für Unternehmer}, volume={59}, number={50}, journal={Der Betrieb}, author={Maiterth, Ralf and Niemann, Rainer and Blaufus, Kay and Kiesewetter, Dirk and Knirsch, Deborah and König, Rolf and Hundsdoerfer, Jochen and Müller, Heiko and Sureth-Sloane, Caren and Treisch, Corinna}, year={2006}, pages={2700–2702} }' chicago: 'Maiterth, Ralf, Rainer Niemann, Kay Blaufus, Dirk Kiesewetter, Deborah Knirsch, Rolf König, Jochen Hundsdoerfer, Heiko Müller, Caren Sureth-Sloane, and Corinna Treisch. “arqus-Stellungnahme zur faktischen Abschaffung der Erbschaftsteuer für Unternehmer.” Der Betrieb 59, no. 50 (2006): 2700–2702.' ieee: R. Maiterth et al., “arqus-Stellungnahme zur faktischen Abschaffung der Erbschaftsteuer für Unternehmer,” Der Betrieb, vol. 59, no. 50, pp. 2700–2702, 2006. mla: Maiterth, Ralf, et al. “arqus-Stellungnahme zur faktischen Abschaffung der Erbschaftsteuer für Unternehmer.” Der Betrieb, vol. 59, no. 50, 2006, pp. 2700–02. short: R. Maiterth, R. Niemann, K. Blaufus, D. Kiesewetter, D. Knirsch, R. König, J. Hundsdoerfer, H. Müller, C. Sureth-Sloane, C. Treisch, Der Betrieb 59 (2006) 2700–2702. date_created: 2019-11-13T13:45:53Z date_updated: 2022-01-06T06:52:11Z department: - _id: '187' - _id: '635' intvolume: ' 59' issue: '50' language: - iso: ger page: 2700-2702 publication: Der Betrieb publication_status: published status: public title: arqus-Stellungnahme zur faktischen Abschaffung der Erbschaftsteuer für Unternehmer type: journal_article user_id: '67504' volume: 59 year: '2006' ... --- _id: '14949' author: - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Caren full_name: Sureth-Sloane, Caren last_name: Sureth-Sloane citation: ama: Maiterth R, Sureth-Sloane C. Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung. Vol 15.; 2006. apa: Maiterth, R., & Sureth-Sloane, C. (2006). Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung (Vol. 15). bibtex: '@book{Maiterth_Sureth-Sloane_2006, series={arqus - Quantitative Research in Taxation}, title={Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung}, volume={15}, author={Maiterth, Ralf and Sureth-Sloane, Caren}, year={2006}, collection={arqus - Quantitative Research in Taxation} }' chicago: Maiterth, Ralf, and Caren Sureth-Sloane. Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung. Vol. 15. arqus - Quantitative Research in Taxation, 2006. ieee: R. Maiterth and C. Sureth-Sloane, Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung, vol. 15. 2006. mla: Maiterth, Ralf, and Caren Sureth-Sloane. Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung. Vol. 15, 2006. short: R. Maiterth, C. Sureth-Sloane, Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung, 2006. date_created: 2019-11-13T13:47:34Z date_updated: 2022-01-06T06:52:11Z department: - _id: '187' - _id: '635' intvolume: ' 15' language: - iso: ger publication_status: published series_title: arqus - Quantitative Research in Taxation status: public title: Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung type: working_paper user_id: '67504' volume: 15 year: '2006' ... --- _id: '14951' author: - first_name: Caren full_name: Sureth-Sloane, Caren last_name: Sureth-Sloane citation: ama: 'Sureth-Sloane C. Steuerreformen und Übergangsprobleme bei Beteiligungsinvestitionen. Wiesbaden: Deutscher Universitäts-Verlag; 2006.' apa: 'Sureth-Sloane, C. (2006). Steuerreformen und Übergangsprobleme bei Beteiligungsinvestitionen. Wiesbaden: Deutscher Universitäts-Verlag.' bibtex: '@book{Sureth-Sloane_2006, place={Wiesbaden}, title={Steuerreformen und Übergangsprobleme bei Beteiligungsinvestitionen}, publisher={Deutscher Universitäts-Verlag}, author={Sureth-Sloane, Caren}, year={2006} }' chicago: 'Sureth-Sloane, Caren. Steuerreformen und Übergangsprobleme bei Beteiligungsinvestitionen. Wiesbaden: Deutscher Universitäts-Verlag, 2006.' ieee: 'C. Sureth-Sloane, Steuerreformen und Übergangsprobleme bei Beteiligungsinvestitionen. Wiesbaden: Deutscher Universitäts-Verlag, 2006.' mla: Sureth-Sloane, Caren. Steuerreformen und Übergangsprobleme bei Beteiligungsinvestitionen. Deutscher Universitäts-Verlag, 2006. short: C. Sureth-Sloane, Steuerreformen und Übergangsprobleme bei Beteiligungsinvestitionen, Deutscher Universitäts-Verlag, Wiesbaden, 2006. date_created: 2019-11-13T13:54:49Z date_updated: 2022-01-06T06:52:11Z department: - _id: '187' - _id: '635' language: - iso: ger place: Wiesbaden publication_status: published publisher: Deutscher Universitäts-Verlag status: public title: Steuerreformen und Übergangsprobleme bei Beteiligungsinvestitionen type: habilitation user_id: '67504' year: '2006' ...