@techreport{62697,
  abstract     = {{Urged by the European Energy Crisis and the threatening consequences of severe
natural gas shortages, energy providers launched gas-saving initiatives incor-
porating financial incentives to reduce residential natural gas consumption. In
collaboration with one of Germany’s largest energy providers, we conducted
a natural field experiment (N = 2,598) to evaluate the effectiveness of a
behaviorally-guided co-design of such a gas-saving initiative by implementing
two established behavioral instruments – reminders of gas saving intentions and
descriptive norm feedback. Our findings show limited effectiveness of the behav-
ioral instruments during the high-price period. The feedback risks a “boomerang
effect” among households with above-average initial savings, who reduce their
conservation efforts in response. The reminder does not significantly enhance sav-
ings in our main specifications, yet, realizes 1 percentage point savings in alternate
models refining for outliers. Potential mechanisms include a significant intention-
action gap and misperceived effectiveness of energy-saving actions, which are not
alleviated by the reminder.}},
  author       = {{Tinnefeld, Vicky and Kesternich, Martin and Werthschulte, Madeline}},
  keywords     = {{Residential energy savings, energy crisis, behavioral interventions, survey data, field experiment}},
  publisher    = {{ZEW Discussion Paper No. 25-60}},
  title        = {{{Do Energy-Saving Nudges Deliver During High-Price Periods? Field Experimental Evidence From the European Energy Crisis}}},
  year         = {{2025}},
}

@book{21817,
  author       = {{Goller, Michael}},
  isbn         = {{978-3-946023-04-3}},
  keywords     = {{Bahnhofsmission, Survey Feedback, Monitoring}},
  pages        = {{200}},
  publisher    = {{IN VIA Verlag}},
  title        = {{{Monitoring für die Bahnhofsmissionen: Ein datengestütztes Instrument zur Organisationsentwicklung. Projektbeschreibung und Ergebnisdarstellung}}},
  year         = {{2018}},
}

@techreport{2250,
  abstract     = {{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       = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}},
  issn         = {{1556-5068}},
  keywords     = {{Complexity Drivers, International Comparison, Survey, Tax Complexity, Tax Practitioners}},
  pages        = {{28}},
  title        = {{{What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries}}},
  doi          = {{10.2139/ssrn.3046546}},
  year         = {{2017}},
}

@article{1768,
  author       = {{Plessl, Christian and Platzner, Marco and Schreier, Peter J.}},
  journal      = {{Informatik Spektrum}},
  keywords     = {{approximate computing, survey}},
  number       = {{5}},
  pages        = {{396--399}},
  publisher    = {{Springer}},
  title        = {{{Aktuelles Schlagwort: Approximate Computing}}},
  doi          = {{10.1007/s00287-015-0911-z}},
  year         = {{2015}},
}