--- _id: '62697' abstract: - lang: eng 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." author: - first_name: Vicky full_name: Tinnefeld, Vicky last_name: Tinnefeld - first_name: Martin full_name: Kesternich, Martin id: '98922' last_name: Kesternich orcid: 0000-0002-0653-7680 - first_name: Madeline full_name: Werthschulte, Madeline last_name: Werthschulte citation: ama: Tinnefeld V, Kesternich M, Werthschulte M. Do Energy-Saving Nudges Deliver During High-Price Periods? Field Experimental Evidence From the European Energy Crisis. ZEW Discussion Paper No. 25-60; 2025. apa: Tinnefeld, V., Kesternich, M., & Werthschulte, M. (2025). Do Energy-Saving Nudges Deliver During High-Price Periods? Field Experimental Evidence From the European Energy Crisis. ZEW Discussion Paper No. 25-60. 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} }' chicago: Tinnefeld, Vicky, Martin Kesternich, and Madeline 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. ieee: V. Tinnefeld, M. Kesternich, and 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. mla: Tinnefeld, Vicky, et al. Do Energy-Saving Nudges Deliver During High-Price Periods? Field Experimental Evidence From the European Energy Crisis. 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. date_created: 2025-11-28T12:07:25Z date_updated: 2025-12-01T10:21:20Z ddc: - '330' file: - access_level: closed content_type: application/pdf creator: mkestern date_created: 2025-11-28T12:04:11Z date_updated: 2025-11-28T12:04:11Z file_id: '62698' file_name: dp25060.pdf file_size: 2165853 relation: main_file success: 1 file_date_updated: 2025-11-28T12:04:11Z has_accepted_license: '1' jel: - C93 - D04 - D91 - Q41 keyword: - Residential energy savings - energy crisis - behavioral interventions - survey data - field experiment language: - iso: eng publisher: ZEW Discussion Paper No. 25-60 status: public title: Do Energy-Saving Nudges Deliver During High-Price Periods? Field Experimental Evidence From the European Energy Crisis type: working_paper user_id: '98922' year: '2025' ... --- _id: '21817' author: - first_name: Michael full_name: Goller, Michael id: '30984' last_name: Goller orcid: 0000-0002-2820-9178 citation: ama: 'Goller M. Monitoring für die Bahnhofsmissionen: Ein datengestütztes Instrument zur Organisationsentwicklung. Projektbeschreibung und Ergebnisdarstellung. Paderborn: IN VIA Verlag; 2018.' apa: 'Goller, M. (2018). Monitoring für die Bahnhofsmissionen: Ein datengestütztes Instrument zur Organisationsentwicklung. Projektbeschreibung und Ergebnisdarstellung. Paderborn: IN VIA Verlag.' 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} }' chicago: 'Goller, Michael. Monitoring für die Bahnhofsmissionen: Ein datengestütztes Instrument zur Organisationsentwicklung. Projektbeschreibung und Ergebnisdarstellung. Paderborn: IN VIA Verlag, 2018.' ieee: 'M. Goller, Monitoring für die Bahnhofsmissionen: Ein datengestütztes Instrument zur Organisationsentwicklung. Projektbeschreibung und Ergebnisdarstellung. Paderborn: IN VIA Verlag, 2018.' mla: 'Goller, Michael. Monitoring für die Bahnhofsmissionen: Ein datengestütztes Instrument zur Organisationsentwicklung. Projektbeschreibung und Ergebnisdarstellung. IN VIA Verlag, 2018.' short: 'M. Goller, Monitoring für die Bahnhofsmissionen: Ein datengestütztes Instrument zur Organisationsentwicklung. Projektbeschreibung und Ergebnisdarstellung, IN VIA Verlag, Paderborn, 2018.' date_created: 2021-04-28T18:01:16Z date_updated: 2022-01-06T06:55:16Z ddc: - '360' department: - _id: '452' file: - access_level: open_access content_type: application/pdf creator: mgoller date_created: 2021-04-28T17:58:44Z date_updated: 2021-04-28T17:58:44Z file_id: '21818' file_name: BM_Bericht.pdf file_size: 11236581 relation: main_file file_date_updated: 2021-04-28T17:58:44Z has_accepted_license: '1' keyword: - Bahnhofsmission - Survey Feedback - Monitoring language: - iso: ger 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 oa: '1' page: '200' place: Paderborn publication_identifier: isbn: - 978-3-946023-04-3 publication_status: published publisher: IN VIA Verlag status: public title: 'Monitoring für die Bahnhofsmissionen: Ein datengestütztes Instrument zur Organisationsentwicklung. Projektbeschreibung und Ergebnisdarstellung' type: book user_id: '30984' year: '2018' ... --- _id: '2250' abstract: - lang: eng 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. author: - first_name: Thomas full_name: Hoppe, Thomas id: '22671' last_name: Hoppe - first_name: Deborah full_name: Schanz, Deborah last_name: Schanz - first_name: Susann full_name: Sturm, Susann last_name: Sturm - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries.; 2017. doi:10.2139/ssrn.3046546 apa: Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2017). What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries. https://doi.org/10.2139/ssrn.3046546 bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries}, DOI={10.2139/ssrn.3046546}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017} }' chicago: Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017. https://doi.org/10.2139/ssrn.3046546. ieee: T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries. 2017. mla: Hoppe, Thomas, et al. What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries. 2017, doi:10.2139/ssrn.3046546. 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. date_created: 2018-04-06T07:44:59Z date_updated: 2022-01-06T06:55:34Z ddc: - '330' department: - _id: '187' - _id: '635' doi: 10.2139/ssrn.3046546 file: - access_level: closed content_type: application/pdf creator: hoppet date_created: 2018-04-06T07:48:31Z date_updated: 2018-04-06T07:48:31Z file_id: '2253' file_name: Hoppe Schanz Sturm Sureth-Sloane 2017.pdf file_size: 1077359 relation: main_file success: 1 file_date_updated: 2018-04-06T07:48:31Z has_accepted_license: '1' jel: - H20 - H25 - C83 - O57 keyword: - Complexity Drivers - International Comparison - Survey - Tax Complexity - Tax Practitioners language: - iso: eng main_file_link: - open_access: '1' url: https://ssrn.com/abstract=3046546 oa: '1' page: '28' project: - _id: '37' grant_number: P01 name: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen publication_identifier: issn: - 1556-5068 status: public title: What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries type: working_paper user_id: '68607' year: '2017' ... --- _id: '1768' author: - first_name: Christian full_name: Plessl, Christian id: '16153' last_name: Plessl orcid: 0000-0001-5728-9982 - first_name: Marco full_name: Platzner, Marco id: '398' last_name: Platzner - first_name: Peter J. full_name: Schreier, Peter J. last_name: Schreier citation: ama: 'Plessl C, Platzner M, Schreier PJ. Aktuelles Schlagwort: Approximate Computing. Informatik Spektrum. 2015;(5):396-399. doi:10.1007/s00287-015-0911-z' apa: 'Plessl, C., Platzner, M., & Schreier, P. J. (2015). Aktuelles Schlagwort: Approximate Computing. Informatik Spektrum, 5, 396–399. https://doi.org/10.1007/s00287-015-0911-z' bibtex: '@article{Plessl_Platzner_Schreier_2015, title={Aktuelles Schlagwort: Approximate Computing}, DOI={10.1007/s00287-015-0911-z}, number={5}, journal={Informatik Spektrum}, publisher={Springer}, author={Plessl, Christian and Platzner, Marco and Schreier, Peter J.}, year={2015}, pages={396–399} }' chicago: 'Plessl, Christian, Marco Platzner, and Peter J. Schreier. “Aktuelles Schlagwort: Approximate Computing.” Informatik Spektrum, no. 5 (2015): 396–99. https://doi.org/10.1007/s00287-015-0911-z.' ieee: 'C. Plessl, M. Platzner, and P. J. Schreier, “Aktuelles Schlagwort: Approximate Computing,” Informatik Spektrum, no. 5, pp. 396–399, 2015, doi: 10.1007/s00287-015-0911-z.' mla: 'Plessl, Christian, et al. “Aktuelles Schlagwort: Approximate Computing.” Informatik Spektrum, no. 5, Springer, 2015, pp. 396–99, doi:10.1007/s00287-015-0911-z.' short: C. Plessl, M. Platzner, P.J. Schreier, Informatik Spektrum (2015) 396–399. date_created: 2018-03-23T13:58:34Z date_updated: 2023-09-26T13:30:22Z department: - _id: '27' - _id: '518' - _id: '263' - _id: '78' doi: 10.1007/s00287-015-0911-z issue: '5' keyword: - approximate computing - survey language: - iso: eng page: 396-399 publication: Informatik Spektrum publisher: Springer quality_controlled: '1' status: public title: 'Aktuelles Schlagwort: Approximate Computing' type: journal_article user_id: '15278' year: '2015' ...