--- _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' ...