---
_id: '61508'
abstract:
- lang: eng
  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.
author:
- first_name: Daniel
  full_name: Dyck, Daniel
  id: '83379'
  last_name: Dyck
- first_name: Thomas
  full_name: Kourouxous, Thomas
  last_name: Kourouxous
- first_name: Johannes
  full_name: Lorenz, Johannes
  last_name: Lorenz
citation:
  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>
  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}
    }'
  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.
  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>.
  short: D. Dyck, T. Kourouxous, J. Lorenz, An Economic Analysis of Joint Tax Audits,
    2025.
date_created: 2025-10-02T08:53:38Z
date_updated: 2025-10-02T08:56:48Z
department:
- _id: '187'
doi: 10.2139/ssrn.5398645
keyword:
- joint tax audits
- double taxation
- dispute prevention
- income shifting
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://ssrn.com/abstract=5398645
oa: '1'
page: '57'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 208
status: public
title: An Economic Analysis of Joint Tax Audits
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '21948'
abstract:
- lang: eng
  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>
article_number: '467'
article_type: original
author:
- first_name: Sebastian
  full_name: Pawelczyk, Sebastian
  id: '38243'
  last_name: Pawelczyk
- first_name: Marieluise
  full_name: Kniepkamp, Marieluise
  last_name: Kniepkamp
- first_name: Steffen
  full_name: Jesinghausen, Steffen
  id: '3959'
  last_name: Jesinghausen
  orcid: https://orcid.org/0000-0003-2611-5298
- first_name: Hans-Joachim
  full_name: Schmid, Hans-Joachim
  id: '464'
  last_name: Schmid
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>'
  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>'
  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} }'
  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>.'
  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>.'
  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>.'
  short: S. Pawelczyk, M. Kniepkamp, S. Jesinghausen, H.-J. Schmid, Materials (2020).
date_created: 2021-05-04T08:48:48Z
date_updated: 2023-01-17T07:45:59Z
department:
- _id: '150'
doi: 10.3390/ma13020467
keyword:
- wall slip prevention
- effective gap height
- parallel-plate system
- structured surfaces
- model suspensions
- cement paste
- fresh concrete
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.mdpi.com/1996-1944/13/2/467
oa: '1'
publication: Materials
publication_identifier:
  issn:
  - 1996-1944
publication_status: published
quality_controlled: '1'
status: public
title: 'Absolute Rheological Measurements of Model Suspensions: Influence and Correction
  of Wall Slip Prevention Measures'
type: journal_article
user_id: '3959'
year: '2020'
...
---
_id: '46541'
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.
author:
- first_name: Thomas
  full_name: Mayrhofer, Thomas
  last_name: Mayrhofer
- first_name: Hendrik
  full_name: Schmitz, Hendrik
  id: '48879'
  last_name: Schmitz
citation:
  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.'
  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.'
  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} }'
  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.'
  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.'
  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.'
  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.'
date_created: 2023-08-16T10:50:11Z
date_updated: 2023-08-20T17:55:46Z
department:
- _id: '281'
- _id: '475'
intvolume: '       863'
keyword:
- prudence
- risk preferences
- prevention
- vaccination
- screening
language:
- iso: eng
publisher: RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum,
  TU Dortmund University, University of Duisburg-Essen
series_title: ' Ruhr Economic Papers'
status: public
title: 'Prudence and prevention: Empirical evidence'
type: working_paper
user_id: '53779'
volume: 863
year: '2020'
...