---
_id: '41192'
abstract:
- lang: eng
text: AbstractWe examine distortions caused by
tax base allocation systems–separate accounting (SA) or formula apportionment
(FA)–with respect to the allocation of assets and workforce within multinational
entities (MNEs). The effects of both systems are intensively debated by EU Member
States as they are striving to implement a European tax system. Its introduction
would lead to a switch from SA to FA. Moreover, Pillar One of the recent global
tax reform includes a mix of both tax base allocation systems. We find that, against
the claims of the EU, FA does not necessarily create lower distortions of the
factor allocation. Decisive for that assessment is the level of profit shifting
under SA. Our results indicate that, in tendency, the factor allocation is more
severely distorted by FA when the profit shifting possibilities were rather low
under SA. In contrast to former studies, we highlight the importance of analyzing
the status quo under the recently applied system (SA) in order to be able to assess
the consequences of a switch from SA to FA. Our results are interesting for policy-makers
as they help anticipating reactions of MNEs to a change in the applied tax base
allocation system and for companies as a basis for future tax planning.
author:
- first_name: Regina
full_name: Ortmann, Regina
id: '10020'
last_name: Ortmann
- first_name: Erich
full_name: Pummerer, Erich
last_name: Pummerer
citation:
ama: Ortmann R, Pummerer E. Distortional effects of separate accounting and formula
apportionment on factor allocation. Journal of Business Economics. Published
online 2023. doi:10.1007/s11573-022-01133-5
apa: Ortmann, R., & Pummerer, E. (2023). Distortional effects of separate accounting
and formula apportionment on factor allocation. Journal of Business Economics.
https://doi.org/10.1007/s11573-022-01133-5
bibtex: '@article{Ortmann_Pummerer_2023, title={Distortional effects of separate
accounting and formula apportionment on factor allocation}, DOI={10.1007/s11573-022-01133-5},
journal={Journal of Business Economics}, publisher={Springer Science and Business
Media LLC}, author={Ortmann, Regina and Pummerer, Erich}, year={2023} }'
chicago: Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate
Accounting and Formula Apportionment on Factor Allocation.” Journal of Business
Economics, 2023. https://doi.org/10.1007/s11573-022-01133-5.
ieee: 'R. Ortmann and E. Pummerer, “Distortional effects of separate accounting
and formula apportionment on factor allocation,” Journal of Business Economics,
2023, doi: 10.1007/s11573-022-01133-5.'
mla: Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate Accounting
and Formula Apportionment on Factor Allocation.” Journal of Business Economics,
Springer Science and Business Media LLC, 2023, doi:10.1007/s11573-022-01133-5.
short: R. Ortmann, E. Pummerer, Journal of Business Economics (2023).
date_created: 2023-01-31T12:55:05Z
date_updated: 2023-01-31T12:55:43Z
department:
- _id: '590'
doi: 10.1007/s11573-022-01133-5
keyword:
- Economics and Econometrics
- Business and International Management
language:
- iso: eng
publication: Journal of Business Economics
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: Distortional effects of separate accounting and formula apportionment on factor
allocation
type: journal_article
user_id: '21222'
year: '2023'
...
---
_id: '46042'
author:
- first_name: Reinald
full_name: Koch, Reinald
last_name: Koch
- first_name: Svea
full_name: Holtmann, Svea
last_name: Holtmann
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
citation:
ama: Koch R, Holtmann S, Giese H. Losses Never Sleep – The Effect of Tax Loss Offset
on Stock Market Returns during Economic Crises. Journal of Business Economics.
2023;93(1-2):59-109. doi:10.1007/s11573-022-01134-4
apa: Koch, R., Holtmann, S., & Giese, H. (2023). Losses Never Sleep – The Effect
of Tax Loss Offset on Stock Market Returns during Economic Crises. Journal
of Business Economics, 93(1–2), 59–109. https://doi.org/10.1007/s11573-022-01134-4
bibtex: '@article{Koch_Holtmann_Giese_2023, title={Losses Never Sleep – The Effect
of Tax Loss Offset on Stock Market Returns during Economic Crises}, volume={93},
DOI={10.1007/s11573-022-01134-4},
number={1–2}, journal={Journal of Business Economics}, publisher={Springer Science
and Business Media LLC}, author={Koch, Reinald and Holtmann, Svea and Giese, Henning},
year={2023}, pages={59–109} }'
chicago: 'Koch, Reinald, Svea Holtmann, and Henning Giese. “Losses Never Sleep –
The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.”
Journal of Business Economics 93, no. 1–2 (2023): 59–109. https://doi.org/10.1007/s11573-022-01134-4.'
ieee: 'R. Koch, S. Holtmann, and H. Giese, “Losses Never Sleep – The Effect of Tax
Loss Offset on Stock Market Returns during Economic Crises,” Journal of Business
Economics, vol. 93, no. 1–2, pp. 59–109, 2023, doi: 10.1007/s11573-022-01134-4.'
mla: Koch, Reinald, et al. “Losses Never Sleep – The Effect of Tax Loss Offset on
Stock Market Returns during Economic Crises.” Journal of Business Economics,
vol. 93, no. 1–2, Springer Science and Business Media LLC, 2023, pp. 59–109, doi:10.1007/s11573-022-01134-4.
short: R. Koch, S. Holtmann, H. Giese, Journal of Business Economics 93 (2023) 59–109.
date_created: 2023-07-13T11:19:59Z
date_updated: 2024-01-30T12:42:35Z
department:
- _id: '187'
doi: 10.1007/s11573-022-01134-4
intvolume: ' 93'
issue: 1-2
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 59-109
publication: Journal of Business Economics
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
quality_controlled: '1'
status: public
title: Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns
during Economic Crises
type: journal_article
user_id: '74000'
volume: 93
year: '2023'
...
---
_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: '47907'
author:
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
citation:
ama: 'Reimsbach D. Pro forma earnings disclosure: the effects of non-GAAP earnings
and earnings-before on investors’ information processing. Journal of Business
Economics. 2013;84(4):479-515. doi:10.1007/s11573-013-0688-y'
apa: 'Reimsbach, D. (2013). Pro forma earnings disclosure: the effects of non-GAAP
earnings and earnings-before on investors’ information processing. Journal
of Business Economics, 84(4), 479–515. https://doi.org/10.1007/s11573-013-0688-y'
bibtex: '@article{Reimsbach_2013, title={Pro forma earnings disclosure: the effects
of non-GAAP earnings and earnings-before on investors’ information processing},
volume={84}, DOI={10.1007/s11573-013-0688-y},
number={4}, journal={Journal of Business Economics}, publisher={Springer Science
and Business Media LLC}, author={Reimsbach, Daniel}, year={2013}, pages={479–515}
}'
chicago: 'Reimsbach, Daniel. “Pro Forma Earnings Disclosure: The Effects of Non-GAAP
Earnings and Earnings-before on Investors’ Information Processing.” Journal
of Business Economics 84, no. 4 (2013): 479–515. https://doi.org/10.1007/s11573-013-0688-y.'
ieee: 'D. Reimsbach, “Pro forma earnings disclosure: the effects of non-GAAP earnings
and earnings-before on investors’ information processing,” Journal of Business
Economics, vol. 84, no. 4, pp. 479–515, 2013, doi: 10.1007/s11573-013-0688-y.'
mla: 'Reimsbach, Daniel. “Pro Forma Earnings Disclosure: The Effects of Non-GAAP
Earnings and Earnings-before on Investors’ Information Processing.” Journal
of Business Economics, vol. 84, no. 4, Springer Science and Business Media
LLC, 2013, pp. 479–515, doi:10.1007/s11573-013-0688-y.'
short: D. Reimsbach, Journal of Business Economics 84 (2013) 479–515.
date_created: 2023-10-10T09:17:34Z
date_updated: 2023-10-30T11:36:45Z
department:
- _id: '186'
- _id: '815'
doi: 10.1007/s11573-013-0688-y
intvolume: ' 84'
issue: '4'
keyword:
- Economics and Econometrics
- Business and International Management
language:
- iso: eng
page: 479-515
publication: Journal of Business Economics
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: 'Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before
on investors’ information processing'
type: journal_article
user_id: '21810'
volume: 84
year: '2013'
...
---
_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: '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: '14927'
author:
- first_name: Jochen
full_name: Hundsdoerfer, Jochen
last_name: Hundsdoerfer
- first_name: Dirk
full_name: Kiesewetter, Dirk
last_name: Kiesewetter
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Hundsdoerfer J, Kiesewetter D, Sureth-Sloane C. Forschungsergebnisse in der
Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme. Zeitschrift für
Betriebswirtschaft. 2008;78(1):61-139. doi:10.1007/s11573-008-0004-4
apa: Hundsdoerfer, J., Kiesewetter, D., & Sureth-Sloane, C. (2008). Forschungsergebnisse
in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme. Zeitschrift
für Betriebswirtschaft, 78(1), 61–139. https://doi.org/10.1007/s11573-008-0004-4
bibtex: '@article{Hundsdoerfer_Kiesewetter_Sureth-Sloane_2008, title={Forschungsergebnisse
in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme}, volume={78},
DOI={10.1007/s11573-008-0004-4},
number={1}, journal={Zeitschrift für Betriebswirtschaft}, author={Hundsdoerfer,
Jochen and Kiesewetter, Dirk and Sureth-Sloane, Caren}, year={2008}, pages={61–139}
}'
chicago: 'Hundsdoerfer, Jochen, Dirk Kiesewetter, and Caren Sureth-Sloane. “Forschungsergebnisse
in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme.” Zeitschrift
für Betriebswirtschaft 78, no. 1 (2008): 61–139. https://doi.org/10.1007/s11573-008-0004-4.'
ieee: 'J. Hundsdoerfer, D. Kiesewetter, and C. Sureth-Sloane, “Forschungsergebnisse
in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme,” Zeitschrift
für Betriebswirtschaft, vol. 78, no. 1, pp. 61–139, 2008, doi: 10.1007/s11573-008-0004-4.'
mla: Hundsdoerfer, Jochen, et al. “Forschungsergebnisse in der Betriebswirtschaftlichen
Steuerlehre — eine Bestandsaufnahme.” Zeitschrift für Betriebswirtschaft,
vol. 78, no. 1, 2008, pp. 61–139, doi:10.1007/s11573-008-0004-4.
short: J. Hundsdoerfer, D. Kiesewetter, C. Sureth-Sloane, Zeitschrift für Betriebswirtschaft
78 (2008) 61–139.
date_created: 2019-11-13T12:18:35Z
date_updated: 2023-01-31T12:29:10Z
department:
- _id: '187'
doi: 10.1007/s11573-008-0004-4
intvolume: ' 78'
issue: '1'
language:
- iso: ger
page: 61-139
publication: Zeitschrift für Betriebswirtschaft
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
quality_controlled: '1'
status: public
title: Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme
type: journal_article
user_id: '21222'
volume: 78
year: '2008'
...