[{"user_id":"98922","_id":"62697","language":[{"iso":"eng"}],"file_date_updated":"2025-11-28T12:04:11Z","ddc":["330"],"keyword":["Residential energy savings","energy crisis","behavioral interventions","survey data","field experiment"],"type":"working_paper","file":[{"date_updated":"2025-11-28T12:04:11Z","date_created":"2025-11-28T12:04:11Z","creator":"mkestern","file_size":2165853,"access_level":"closed","file_id":"62698","file_name":"dp25060.pdf","content_type":"application/pdf","success":1,"relation":"main_file"}],"status":"public","abstract":[{"text":"Urged by the European Energy Crisis and the threatening consequences of severe\r\nnatural gas shortages, energy providers launched gas-saving initiatives incor-\r\nporating financial incentives to reduce residential natural gas consumption. In\r\ncollaboration with one of Germany’s largest energy providers, we conducted\r\na natural field experiment (N = 2,598) to evaluate the effectiveness of a\r\nbehaviorally-guided co-design of such a gas-saving initiative by implementing\r\ntwo established behavioral instruments – reminders of gas saving intentions and\r\ndescriptive norm feedback. Our findings show limited effectiveness of the behav-\r\nioral instruments during the high-price period. The feedback risks a “boomerang\r\neffect” among households with above-average initial savings, who reduce their\r\nconservation efforts in response. The reminder does not significantly enhance sav-\r\nings in our main specifications, yet, realizes 1 percentage point savings in alternate\r\nmodels refining for outliers. Potential mechanisms include a significant intention-\r\naction gap and misperceived effectiveness of energy-saving actions, which are not\r\nalleviated by the reminder.","lang":"eng"}],"date_created":"2025-11-28T12:07:25Z","author":[{"first_name":"Vicky","full_name":"Tinnefeld, Vicky","last_name":"Tinnefeld"},{"first_name":"Martin","id":"98922","full_name":"Kesternich, Martin","last_name":"Kesternich","orcid":"0000-0002-0653-7680"},{"last_name":"Werthschulte","full_name":"Werthschulte, Madeline","first_name":"Madeline"}],"publisher":"ZEW Discussion Paper No. 25-60","date_updated":"2025-12-01T10:21:20Z","title":"Do Energy-Saving Nudges Deliver During High-Price Periods? Field Experimental Evidence From the European Energy Crisis","has_accepted_license":"1","jel":["C93","D04","D91","Q41"],"citation":{"ama":"Tinnefeld V, Kesternich M, Werthschulte M. <i>Do Energy-Saving Nudges Deliver During High-Price Periods? Field Experimental Evidence From the European Energy Crisis</i>. ZEW Discussion Paper No. 25-60; 2025.","ieee":"V. Tinnefeld, M. Kesternich, and M. Werthschulte, <i>Do Energy-Saving Nudges Deliver During High-Price Periods? Field Experimental Evidence From the European Energy Crisis</i>. ZEW Discussion Paper No. 25-60, 2025.","chicago":"Tinnefeld, Vicky, Martin Kesternich, and Madeline Werthschulte. <i>Do Energy-Saving Nudges Deliver During High-Price Periods? Field Experimental Evidence From the European Energy Crisis</i>. ZEW Discussion Paper No. 25-60, 2025.","short":"V. Tinnefeld, M. Kesternich, M. Werthschulte, Do Energy-Saving Nudges Deliver During High-Price Periods? Field Experimental Evidence From the European Energy Crisis, ZEW Discussion Paper No. 25-60, 2025.","bibtex":"@book{Tinnefeld_Kesternich_Werthschulte_2025, title={Do Energy-Saving Nudges Deliver During High-Price Periods? Field Experimental Evidence From the European Energy Crisis}, publisher={ZEW Discussion Paper No. 25-60}, author={Tinnefeld, Vicky and Kesternich, Martin and Werthschulte, Madeline}, year={2025} }","mla":"Tinnefeld, Vicky, et al. <i>Do Energy-Saving Nudges Deliver During High-Price Periods? Field Experimental Evidence From the European Energy Crisis</i>. ZEW Discussion Paper No. 25-60, 2025.","apa":"Tinnefeld, V., Kesternich, M., &#38; Werthschulte, M. (2025). <i>Do Energy-Saving Nudges Deliver During High-Price Periods? Field Experimental Evidence From the European Energy Crisis</i>. ZEW Discussion Paper No. 25-60."},"year":"2025"},{"file":[{"file_id":"21818","access_level":"open_access","file_name":"BM_Bericht.pdf","file_size":11236581,"date_created":"2021-04-28T17:58:44Z","creator":"mgoller","date_updated":"2021-04-28T17:58:44Z","relation":"main_file","content_type":"application/pdf"}],"language":[{"iso":"ger"}],"ddc":["360"],"keyword":["Bahnhofsmission","Survey Feedback","Monitoring"],"year":"2018","title":"Monitoring für die Bahnhofsmissionen: Ein datengestütztes Instrument zur Organisationsentwicklung. Projektbeschreibung und Ergebnisdarstellung","date_created":"2021-04-28T18:01:16Z","publisher":"IN VIA Verlag","status":"public","type":"book","file_date_updated":"2021-04-28T17:58:44Z","user_id":"30984","department":[{"_id":"452"}],"_id":"21817","citation":{"chicago":"Goller, Michael. <i>Monitoring für die Bahnhofsmissionen: Ein datengestütztes Instrument zur Organisationsentwicklung. Projektbeschreibung und Ergebnisdarstellung</i>. Paderborn: IN VIA Verlag, 2018.","ieee":"M. Goller, <i>Monitoring für die Bahnhofsmissionen: Ein datengestütztes Instrument zur Organisationsentwicklung. Projektbeschreibung und Ergebnisdarstellung</i>. Paderborn: IN VIA Verlag, 2018.","ama":"Goller M. <i>Monitoring für die Bahnhofsmissionen: Ein datengestütztes Instrument zur Organisationsentwicklung. Projektbeschreibung und Ergebnisdarstellung</i>. Paderborn: IN VIA Verlag; 2018.","mla":"Goller, Michael. <i>Monitoring für die Bahnhofsmissionen: Ein datengestütztes Instrument zur Organisationsentwicklung. Projektbeschreibung und Ergebnisdarstellung</i>. IN VIA Verlag, 2018.","bibtex":"@book{Goller_2018, place={Paderborn}, title={Monitoring für die Bahnhofsmissionen: Ein datengestütztes Instrument zur Organisationsentwicklung. Projektbeschreibung und Ergebnisdarstellung}, publisher={IN VIA Verlag}, author={Goller, Michael}, year={2018} }","short":"M. Goller, Monitoring für die Bahnhofsmissionen: Ein datengestütztes Instrument zur Organisationsentwicklung. Projektbeschreibung und Ergebnisdarstellung, IN VIA Verlag, Paderborn, 2018.","apa":"Goller, M. (2018). <i>Monitoring für die Bahnhofsmissionen: Ein datengestütztes Instrument zur Organisationsentwicklung. Projektbeschreibung und Ergebnisdarstellung</i>. Paderborn: IN VIA Verlag."},"page":"200","place":"Paderborn","publication_status":"published","publication_identifier":{"isbn":["978-3-946023-04-3"]},"has_accepted_license":"1","main_file_link":[{"open_access":"1","url":"http://www.invia-deutschland.de/cms/contents/invia.caritas.de/medien/dokumente/bahnhofsmission/monitoring-der-bahnh/monitoring_fuer_die_bahnhofsmissionen.pdf?d=a&f=pdf"}],"author":[{"first_name":"Michael","orcid":"0000-0002-2820-9178","last_name":"Goller","id":"30984","full_name":"Goller, Michael"}],"oa":"1","date_updated":"2022-01-06T06:55:16Z"},{"year":"2017","title":"What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries","date_created":"2018-04-06T07:44:59Z","file":[{"file_size":1077359,"file_name":"Hoppe Schanz Sturm Sureth-Sloane 2017.pdf","file_id":"2253","access_level":"closed","date_updated":"2018-04-06T07:48:31Z","date_created":"2018-04-06T07:48:31Z","creator":"hoppet","success":1,"relation":"main_file","content_type":"application/pdf"}],"abstract":[{"text":"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.","lang":"eng"}],"language":[{"iso":"eng"}],"keyword":["Complexity Drivers","International Comparison","Survey","Tax Complexity","Tax Practitioners"],"ddc":["330"],"page":"28","jel":["H20","H25","C83","O57"],"citation":{"chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. <i>What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries</i>, 2017. <a href=\"https://doi.org/10.2139/ssrn.3046546\">https://doi.org/10.2139/ssrn.3046546</a>.","ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, <i>What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries</i>. 2017.","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. <i>What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries</i>.; 2017. doi:<a href=\"https://doi.org/10.2139/ssrn.3046546\">10.2139/ssrn.3046546</a>","mla":"Hoppe, Thomas, et al. <i>What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries</i>. 2017, doi:<a href=\"https://doi.org/10.2139/ssrn.3046546\">10.2139/ssrn.3046546</a>.","bibtex":"@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries}, DOI={<a href=\"https://doi.org/10.2139/ssrn.3046546\">10.2139/ssrn.3046546</a>}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017} }","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017.","apa":"Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2017). <i>What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries</i>. <a href=\"https://doi.org/10.2139/ssrn.3046546\">https://doi.org/10.2139/ssrn.3046546</a>"},"has_accepted_license":"1","publication_identifier":{"issn":["1556-5068"]},"doi":"10.2139/ssrn.3046546","main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=3046546"}],"author":[{"first_name":"Thomas","full_name":"Hoppe, Thomas","id":"22671","last_name":"Hoppe"},{"first_name":"Deborah","last_name":"Schanz","full_name":"Schanz, Deborah"},{"first_name":"Susann","full_name":"Sturm, Susann","last_name":"Sturm"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane"}],"date_updated":"2022-01-06T06:55:34Z","oa":"1","status":"public","type":"working_paper","file_date_updated":"2018-04-06T07:48:31Z","department":[{"_id":"187"},{"_id":"635"}],"user_id":"68607","_id":"2250","project":[{"_id":"37","name":"Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen","grant_number":"P01"}]},{"date_updated":"2023-09-26T13:30:22Z","publisher":"Springer","date_created":"2018-03-23T13:58:34Z","author":[{"first_name":"Christian","orcid":"0000-0001-5728-9982","last_name":"Plessl","id":"16153","full_name":"Plessl, Christian"},{"first_name":"Marco","id":"398","full_name":"Platzner, Marco","last_name":"Platzner"},{"last_name":"Schreier","full_name":"Schreier, Peter J.","first_name":"Peter J."}],"title":"Aktuelles Schlagwort: Approximate Computing","doi":"10.1007/s00287-015-0911-z","quality_controlled":"1","issue":"5","year":"2015","page":"396-399","citation":{"apa":"Plessl, C., Platzner, M., &#38; Schreier, P. J. (2015). Aktuelles Schlagwort: Approximate Computing. <i>Informatik Spektrum</i>, <i>5</i>, 396–399. <a href=\"https://doi.org/10.1007/s00287-015-0911-z\">https://doi.org/10.1007/s00287-015-0911-z</a>","bibtex":"@article{Plessl_Platzner_Schreier_2015, title={Aktuelles Schlagwort: Approximate Computing}, DOI={<a href=\"https://doi.org/10.1007/s00287-015-0911-z\">10.1007/s00287-015-0911-z</a>}, number={5}, journal={Informatik Spektrum}, publisher={Springer}, author={Plessl, Christian and Platzner, Marco and Schreier, Peter J.}, year={2015}, pages={396–399} }","short":"C. Plessl, M. Platzner, P.J. Schreier, Informatik Spektrum (2015) 396–399.","mla":"Plessl, Christian, et al. “Aktuelles Schlagwort: Approximate Computing.” <i>Informatik Spektrum</i>, no. 5, Springer, 2015, pp. 396–99, doi:<a href=\"https://doi.org/10.1007/s00287-015-0911-z\">10.1007/s00287-015-0911-z</a>.","ieee":"C. Plessl, M. Platzner, and P. J. Schreier, “Aktuelles Schlagwort: Approximate Computing,” <i>Informatik Spektrum</i>, no. 5, pp. 396–399, 2015, doi: <a href=\"https://doi.org/10.1007/s00287-015-0911-z\">10.1007/s00287-015-0911-z</a>.","chicago":"Plessl, Christian, Marco Platzner, and Peter J. Schreier. “Aktuelles Schlagwort: Approximate Computing.” <i>Informatik Spektrum</i>, no. 5 (2015): 396–99. <a href=\"https://doi.org/10.1007/s00287-015-0911-z\">https://doi.org/10.1007/s00287-015-0911-z</a>.","ama":"Plessl C, Platzner M, Schreier PJ. Aktuelles Schlagwort: Approximate Computing. <i>Informatik Spektrum</i>. 2015;(5):396-399. doi:<a href=\"https://doi.org/10.1007/s00287-015-0911-z\">10.1007/s00287-015-0911-z</a>"},"_id":"1768","department":[{"_id":"27"},{"_id":"518"},{"_id":"263"},{"_id":"78"}],"user_id":"15278","keyword":["approximate computing","survey"],"language":[{"iso":"eng"}],"publication":"Informatik Spektrum","type":"journal_article","status":"public"}]