[{"citation":{"short":"D. Dyck, T. Kourouxous, J. Lorenz, An Economic Analysis of Joint Tax Audits, 2025.","chicago":"Dyck, Daniel, Thomas Kourouxous, and Johannes Lorenz. <i>An Economic Analysis of Joint Tax Audits</i>. TRR 266 Accounting for Transparency Working Paper Series No. 208, 2025. <a href=\"https://doi.org/10.2139/ssrn.5398645\">https://doi.org/10.2139/ssrn.5398645</a>.","ieee":"D. Dyck, T. Kourouxous, and J. Lorenz, <i>An Economic Analysis of Joint Tax Audits</i>. 2025.","apa":"Dyck, D., Kourouxous, T., &#38; Lorenz, J. (2025). <i>An Economic Analysis of Joint Tax Audits</i>. <a href=\"https://doi.org/10.2139/ssrn.5398645\">https://doi.org/10.2139/ssrn.5398645</a>","bibtex":"@book{Dyck_Kourouxous_Lorenz_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 208}, title={An Economic Analysis of Joint Tax Audits}, DOI={<a href=\"https://doi.org/10.2139/ssrn.5398645\">10.2139/ssrn.5398645</a>}, author={Dyck, Daniel and Kourouxous, Thomas and Lorenz, Johannes}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 208} }","ama":"Dyck D, Kourouxous T, Lorenz J. <i>An Economic Analysis of Joint Tax Audits</i>.; 2025. doi:<a href=\"https://doi.org/10.2139/ssrn.5398645\">10.2139/ssrn.5398645</a>","mla":"Dyck, Daniel, et al. <i>An Economic Analysis of Joint Tax Audits</i>. 2025, doi:<a href=\"https://doi.org/10.2139/ssrn.5398645\">10.2139/ssrn.5398645</a>."},"abstract":[{"text":"We investigate how tax authorities use joint tax audits as a coordinated enforcement tool in cross-border transactions of a multinational firm. Joint tax audits aim to resolve potential tax disputes early, before such disputes escalate into costly and time-consuming resolution procedures that may not fully eliminate double taxation. Employing a game-theoretic model, we identify settings in which we expect joint audits to occur and investigate their effect on the firm's expected tax payments and tax audit efficiency. We find that the occurrence of joint audits critically depends on the double taxation risk in the absence of joint audits. Unless tax rules are consistently applied, joint audits can occur more often when this risk is higher. The reason is that the firm changes its income-shifting strategy to reduce its expected tax payments, and thereby also enables tax authorities to better target tax disputes via joint audits that would otherwise escalate. However, we identify conditions under which joint audits are then detrimental to tax audit efficiency, particularly when the firm prefers them most. Our results imply that cost-sharing arrangements for joint audits should be tailored to the level of double taxation risk, with firm involvement having the potential to improve efficiency when this risk is high.","lang":"eng"}],"date_created":"2025-10-02T08:53:38Z","oa":"1","department":[{"_id":"187"}],"type":"working_paper","keyword":["joint tax audits","double taxation","dispute prevention","income shifting"],"author":[{"last_name":"Dyck","first_name":"Daniel","full_name":"Dyck, Daniel","id":"83379"},{"full_name":"Kourouxous, Thomas","first_name":"Thomas","last_name":"Kourouxous"},{"last_name":"Lorenz","first_name":"Johannes","full_name":"Lorenz, Johannes"}],"status":"public","title":"An Economic Analysis of Joint Tax Audits","year":"2025","date_updated":"2025-10-02T08:56:48Z","publication_status":"published","_id":"61508","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 208","language":[{"iso":"eng"}],"page":"57","main_file_link":[{"url":"https://ssrn.com/abstract=5398645","open_access":"1"}],"doi":"10.2139/ssrn.5398645","user_id":"97894"},{"date_created":"2021-05-04T08:48:48Z","keyword":["wall slip prevention","effective gap height","parallel-plate system","structured surfaces","model suspensions","cement paste","fresh concrete"],"type":"journal_article","department":[{"_id":"150"}],"publication":"Materials","abstract":[{"text":"<jats:p>Since suspensions (e.g., in food, cement, or cosmetics industries) tend to show wall slip, the application of structured measuring surfaces in rheometers is widespread. Usually, for parallel-plate geometries, the tip-to-tip distance is used for calculation of absolute rheological values, which implies that there is no flow behind this distance. However, several studies show that this is not true. Therefore, the measuring gap needs to be corrected by adding the effective gap extension    δ    to the prescribed gap height    H    in order to obtain absolute rheological properties. In this paper, we determine the effective gap extension    δ    for different structures and fluids (Newtonian, shear thinning, and model suspensions that can be adjusted to the behavior of real fluids) and compare the corrected values to reference data. We observe that for Newtonian fluids a gap- and material-independent correction function can be derived for every measuring system, which is also applicable to suspensions, but not to shear thinning fluids. Since this relation appears to be mainly dependent on the characteristics of flow behaviour, we show that the calibration of structured measuring systems is possible with Newtonian fluids and then can be transferred to suspensions up to a certain particle content.</jats:p>","lang":"eng"}],"article_number":"467","main_file_link":[{"url":"https://www.mdpi.com/1996-1944/13/2/467","open_access":"1"}],"language":[{"iso":"eng"}],"doi":"10.3390/ma13020467","title":"Absolute Rheological Measurements of Model Suspensions: Influence and Correction of Wall Slip Prevention Measures","year":"2020","author":[{"id":"38243","full_name":"Pawelczyk, Sebastian","first_name":"Sebastian","last_name":"Pawelczyk"},{"full_name":"Kniepkamp, Marieluise","first_name":"Marieluise","last_name":"Kniepkamp"},{"full_name":"Jesinghausen, Steffen","orcid":"https://orcid.org/0000-0003-2611-5298","first_name":"Steffen","last_name":"Jesinghausen","id":"3959"},{"id":"464","full_name":"Schmid, Hans-Joachim","first_name":"Hans-Joachim","last_name":"Schmid"}],"publication_identifier":{"issn":["1996-1944"]},"publication_status":"published","date_updated":"2023-01-17T07:45:59Z","article_type":"original","oa":"1","citation":{"ama":"Pawelczyk S, Kniepkamp M, Jesinghausen S, Schmid H-J. Absolute Rheological Measurements of Model Suspensions: Influence and Correction of Wall Slip Prevention Measures. <i>Materials</i>. Published online 2020. doi:<a href=\"https://doi.org/10.3390/ma13020467\">10.3390/ma13020467</a>","short":"S. Pawelczyk, M. Kniepkamp, S. Jesinghausen, H.-J. Schmid, Materials (2020).","chicago":"Pawelczyk, Sebastian, Marieluise Kniepkamp, Steffen Jesinghausen, and Hans-Joachim Schmid. “Absolute Rheological Measurements of Model Suspensions: Influence and Correction of Wall Slip Prevention Measures.” <i>Materials</i>, 2020. <a href=\"https://doi.org/10.3390/ma13020467\">https://doi.org/10.3390/ma13020467</a>.","bibtex":"@article{Pawelczyk_Kniepkamp_Jesinghausen_Schmid_2020, title={Absolute Rheological Measurements of Model Suspensions: Influence and Correction of Wall Slip Prevention Measures}, DOI={<a href=\"https://doi.org/10.3390/ma13020467\">10.3390/ma13020467</a>}, number={467}, journal={Materials}, author={Pawelczyk, Sebastian and Kniepkamp, Marieluise and Jesinghausen, Steffen and Schmid, Hans-Joachim}, year={2020} }","mla":"Pawelczyk, Sebastian, et al. “Absolute Rheological Measurements of Model Suspensions: Influence and Correction of Wall Slip Prevention Measures.” <i>Materials</i>, 467, 2020, doi:<a href=\"https://doi.org/10.3390/ma13020467\">10.3390/ma13020467</a>.","apa":"Pawelczyk, S., Kniepkamp, M., Jesinghausen, S., &#38; Schmid, H.-J. (2020). Absolute Rheological Measurements of Model Suspensions: Influence and Correction of Wall Slip Prevention Measures. <i>Materials</i>, Article 467. <a href=\"https://doi.org/10.3390/ma13020467\">https://doi.org/10.3390/ma13020467</a>","ieee":"S. Pawelczyk, M. Kniepkamp, S. Jesinghausen, and H.-J. Schmid, “Absolute Rheological Measurements of Model Suspensions: Influence and Correction of Wall Slip Prevention Measures,” <i>Materials</i>, Art. no. 467, 2020, doi: <a href=\"https://doi.org/10.3390/ma13020467\">10.3390/ma13020467</a>."},"quality_controlled":"1","_id":"21948","user_id":"3959","status":"public"},{"abstract":[{"lang":"eng","text":"Theoretical papers show that optimal prevention decisions in the sense of selfprotection (i.e., primary prevention) depend not only on the level of (second-order) risk aversion but also on higher-order risk preferences such as prudence (third-order risk aversion). We study empirically whether these theoretical results hold and whether prudent individuals show less preventive (self-protection) effort than non-prudent individuals. We use a unique dataset that combines data on higher-order risk preferences and various measures of observed real-world prevention behavior. We find that prudent individuals indeed invest less in self-protection as measured by influenza vaccination. This result is driven by high risk individuals such as individuals >60 years of age or chronically ill. We do not find a clear empirical relationship between riskpreferences and prevention in the sense of self-insurance (i.e. secondary prevention). Neither risk aversion nor prudence is related to cancer screenings such as mammograms, Pap smears or X-rays of the lung."}],"citation":{"apa":"Mayrhofer, T., &#38; Schmitz, H. (2020). <i>Prudence and prevention: Empirical evidence</i> (Vol. 863). RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.","mla":"Mayrhofer, Thomas, and Hendrik Schmitz. <i>Prudence and Prevention: Empirical Evidence</i>. RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, 2020.","ieee":"T. Mayrhofer and H. Schmitz, <i>Prudence and prevention: Empirical evidence</i>, vol. 863. RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, 2020.","chicago":"Mayrhofer, Thomas, and Hendrik Schmitz. <i>Prudence and Prevention: Empirical Evidence</i>. Vol. 863.  Ruhr Economic Papers. RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, 2020.","ama":"Mayrhofer T, Schmitz H. <i>Prudence and Prevention: Empirical Evidence</i>. Vol 863. RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen; 2020.","short":"T. Mayrhofer, H. Schmitz, Prudence and Prevention: Empirical Evidence, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, 2020.","bibtex":"@book{Mayrhofer_Schmitz_2020, series={ Ruhr Economic Papers}, title={Prudence and prevention: Empirical evidence}, volume={863}, publisher={RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen}, author={Mayrhofer, Thomas and Schmitz, Hendrik}, year={2020}, collection={ Ruhr Economic Papers} }"},"keyword":["prudence","risk preferences","prevention","vaccination","screening"],"type":"working_paper","department":[{"_id":"281"},{"_id":"475"}],"date_created":"2023-08-16T10:50:11Z","date_updated":"2023-08-20T17:55:46Z","intvolume":"       863","year":"2020","status":"public","title":"Prudence and prevention: Empirical evidence","author":[{"full_name":"Mayrhofer, Thomas","last_name":"Mayrhofer","first_name":"Thomas"},{"id":"48879","full_name":"Schmitz, Hendrik","first_name":"Hendrik","last_name":"Schmitz"}],"user_id":"53779","volume":863,"language":[{"iso":"eng"}],"_id":"46541","publisher":"RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen","series_title":" Ruhr Economic Papers"}]