@techreport{21407, author = {{Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}}, title = {{{ 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen}}}, doi = {{10.52569/ILCP9945}}, year = {{2020}}, } @techreport{21409, abstract = {{European regulation mandates public country-by-country reporting for banks and is expected to increase reputational costs in case of tax haven activities. We test whether the availability of additional public information on the locations of banks' subsidiaries reduces their tax haven presence. In a preliminary difference-in-difference analysis we find that indeed, tax haven presence in “Dot-Havens” has declined significantly after the introduction of mandatory public country-by-country reporting for European banks, as compared to the insurance industry which is not subject to this regulation.}}, author = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}}, title = {{{Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks}}}, volume = {{#2020-01}}, year = {{2020}}, } @techreport{21410, abstract = {{We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in pairwise trust settings, we find evidence that both kinds of trust affect the bargaining behavior, albeit in different ways. While trust in government increases taxpayers’ tax offers, interpersonal trust may lead to more concessionary behavior of tax auditors moderated by trust in government. Our findings help tax authorities to shape programs to enhance compliance in an atmosphere of trust.}}, author = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}}, title = {{{How Does Trust Affect Concessionary Behavior in Tax Bargaining?}}}, volume = {{No. 41}}, year = {{2020}}, } @techreport{21411, abstract = {{This study examines the visibility of the GAAP effective tax rate (ETR) in firms’ financial statements as a distinct disclosure choice. Applying a game-theory disclosure model for voluntary disclosure strategies of firms to a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders “favourable conditions”, for example in terms of higher expected after-tax cash-flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, decreasing). Additional analyses reveal that this high visibility is characteristic of firm-years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms do not seem to highlight favourable ETRs.}}, author = {{Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}}, title = {{{When Do Firms Highlight Their Effective Tax Rate?}}}, volume = {{No. 37}}, year = {{2020}}, } @techreport{21414, author = {{Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise}}}, doi = {{10.52569/RUHF6645}}, year = {{2020}}, } @techreport{21416, abstract = {{This article comprehensively reviews Australia’s corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the OECD average, which is mainly due to overly complex anti-avoidance legislation, such as regulations on transfer pricing, general anti-avoidance or controlled foreign corporations (CFC). In contrast, Australia’s tax framework, which covers processes and features such as tax law enactment or tax audits, is close to the OECD average. A more granular analysis yields further interesting insights. For example, excessive details in the tax code and the time between the announcement of a tax law change and its enactment turn out to be serious issues in Australia relative to the remaining OECD countries.}}, author = {{Hoppe, Thomas}}, title = {{{Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average}}}, volume = {{No. 14}}, year = {{2020}}, } @techreport{21417, author = {{Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix and Sturm, Susann and Sureth-Sloane, Caren}}, title = {{{2018 Global MNC Tax Complexity Survey}}}, doi = {{10.52569/RPVO1003}}, year = {{2020}}, } @techreport{21418, abstract = {{This paper introduces an index that comprehensively measures the complexity of countries’ corporate income tax systems faced by multinational corporations. It builds on surveys of highly experienced tax consultants of the largest international tax services networks. The index, called the Tax Complexity Index (TCI), is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 countries, we find that tax complexity varies considerably across countries, and tax code and framework complexity also vary within countries. Among others, tax complexity is strongly driven by the complexity of transfer pricing regulations in the tax code and tax audits in the tax framework. When analyzing the associations with other country characteristics, we identify different patterns. For example, with regard to GDP, we find a positive association with tax code complexity and a negative association with tax framework complexity, suggesting that highly economically developed countries tend to have more complex tax codes and less complex frameworks. Overall, our tax complexity measures can serve as valuable proxies in future research and supportive tools for a variety of firm decisions and national and international tax policy discussions.}}, author = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}}, title = {{{Measuring Tax Complexity Across Countries: A Survey Study on MNCs}}}, volume = {{No. 5}}, year = {{2020}}, } @techreport{21419, abstract = {{This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI, and the location probability. When we decompose the TCI into tax code complexity and tax framework complexity, we find opposing associations. Tax code complexity is positively related to the location probability, while tax framework complexity is negatively related to it. These associations are, for example, driven by the complexity of transfer pricing and loss offset regulations in the tax code and the dimensions guidance, audits, as well as filing and payments, in the tax framework. In additional analyses, we find that the associations are sensitive to certain characteristics, such as country-specific and firm-specific characteristics. For example, the positive tax code association diminishes when tax rates are high. Overall, we are the first to provide empirical evidence on potential cost-benefit tradeoffs of tax complexity for FDI and thereby enhance prior literature, which has primarily focused on the costs of tax complexity.}}, author = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget, Johannes}}, title = {{{The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries}}}, volume = {{No. 13}}, year = {{2020}}, } @article{21422, author = {{Sureth-Sloane, Caren}}, journal = {{AWV-Informationen}}, number = {{5}}, pages = {{16--19}}, title = {{{Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland}}}, year = {{2020}}, } @inbook{17367, author = {{Hoppe, Julia Amelie and Johansson-Pajala, Rose-Marie and Gustafsson, Christine and Melkas, Helinä and Tusku, Outi and Pekkarinen, Satu and Hennala, Lea and Thommes, Kirsten}}, booktitle = {{Aging between Participation and Simulation - Ethical Dimensions of Socially Assistive Technologies in elderly care }}, editor = {{Haltaufderheide, Joschka and Hovemann, Johanna and Vollmann, Jochen}}, pages = {{139--156}}, publisher = {{De Gruyter}}, title = {{{Assistive robots in care: Expectations and perceptions of older people}}}, doi = {{10.1515/9783110677485-009}}, year = {{2020}}, } @article{17390, author = {{Chantakit, Teanchai and Schlickriede, Christian and Sain, Basudeb and Meyer, Fabian and Weiss, Thomas and Chattham, Nattaporn and Zentgraf, Thomas}}, issn = {{2327-9125}}, journal = {{Photonics Research}}, number = {{9}}, pages = {{1435--1440}}, publisher = {{OSA}}, title = {{{All-dielectric silicon metalens for two-dimensional particle manipulation in optical tweezers}}}, doi = {{10.1364/prj.389200}}, volume = {{8}}, year = {{2020}}, } @article{17426, abstract = {{The development of renewable energies and smart mobility has profoundly impacted the future of the distribution grid. An increasing bidirectional energy flow stresses the assets of the distribution grid, especially medium voltage switchgear. This calls for improved maintenance strategies to prevent critical failures. Predictive maintenance, a maintenance strategy relying on current condition data of assets, serves as a guideline. Novel sensors covering thermal, mechanical, and partial discharge aspects of switchgear, enable continuous condition monitoring of some of the most critical assets of the distribution grid. Combined with machine learning algorithms, the demands put on the distribution grid by the energy and mobility revolutions can be handled. In this paper, we review the current state-of-the-art of all aspects of condition monitoring for medium voltage switchgear. Furthermore, we present an approach to develop a predictive maintenance system based on novel sensors and machine learning. We show how the existing medium voltage grid infrastructure can adapt these new needs on an economic scale.}}, author = {{Hoffmann, Martin W. and Wildermuth, Stephan and Gitzel, Ralf and Boyaci, Aydin and Gebhardt, Jörg and Kaul, Holger and Amihai, Ido and Forg, Bodo and Suriyah, Michael and Leibfried, Thomas and Stich, Volker and Hicking, Jan and Bremer, Martin and Kaminski, Lars and Beverungen, Daniel and zur Heiden, Philipp and Tornede, Tanja}}, issn = {{1424-8220}}, journal = {{Sensors}}, title = {{{Integration of Novel Sensors and Machine Learning for Predictive Maintenance in Medium Voltage Switchgear to Enable the Energy and Mobility Revolutions}}}, doi = {{10.3390/s20072099}}, year = {{2020}}, } @unpublished{17605, abstract = {{Syntactic annotation of corpora in the form of part-of-speech (POS) tags is a key requirement for both linguistic research and subsequent automated natural language processing (NLP) tasks. This problem is commonly tackled using machine learning methods, i.e., by training a POS tagger on a sufficiently large corpus of labeled data. While the problem of POS tagging can essentially be considered as solved for modern languages, historical corpora turn out to be much more difficult, especially due to the lack of native speakers and sparsity of training data. Moreover, most texts have no sentences as we know them today, nor a common orthography. These irregularities render the task of automated POS tagging more difficult and error-prone. Under these circumstances, instead of forcing the POS tagger to predict and commit to a single tag, it should be enabled to express its uncertainty. In this paper, we consider POS tagging within the framework of set-valued prediction, which allows the POS tagger to express its uncertainty via predicting a set of candidate POS tags instead of guessing a single one. The goal is to guarantee a high confidence that the correct POS tag is included while keeping the number of candidates small. In our experimental study, we find that extending state-of-the-art POS taggers to set-valued prediction yields more precise and robust taggings, especially for unknown words, i.e., words not occurring in the training data.}}, author = {{Heid, Stefan Helmut and Wever, Marcel Dominik and Hüllermeier, Eyke}}, booktitle = {{Journal of Data Mining and Digital Humanities}}, publisher = {{episciences}}, title = {{{Reliable Part-of-Speech Tagging of Historical Corpora through Set-Valued Prediction}}}, year = {{2020}}, } @inproceedings{17763, author = {{Haeb-Umbach, Reinhold}}, booktitle = {{Studientexte zur Sprachkommunikation: Elektronische Sprachsignalverarbeitung 2020}}, editor = {{Böck, Ronald and Siegert, Ingo and Wendemuth, Andreas}}, isbn = {{978-3-959081-93-1}}, keywords = {{Poster}}, pages = {{227--234}}, publisher = {{TUDpress, Dresden}}, title = {{{Sprachtechnologien für Digitale Assistenten}}}, year = {{2020}}, } @article{17803, abstract = {{We numerically simulate multiple light scattering in discrete disordered media represented by large clusters of irregular non-absorbing particles. The packing density of clusters is 0.5. With such conditions diffuse scattering is significantly reduced and light transport follows propagation channels that are determined by the particle size and topology of the medium. This kind of localization produces coherent backscattering intensity surge and enhanced negative polarization branch if compared to lower density samples.}}, author = {{Grynko, Yevgen and Shkuratov, Yuriy and Förstner, Jens}}, issn = {{0022-4073}}, journal = {{Journal of Quantitative Spectroscopy and Radiative Transfer}}, keywords = {{tet_topic_scattering}}, pages = {{107234}}, title = {{{Light backscattering from large clusters of densely packed irregular particles}}}, doi = {{10.1016/j.jqsrt.2020.107234}}, volume = {{255}}, year = {{2020}}, } @inproceedings{18876, author = {{Reinhold, Jannik and Frank, Maximilian and Koldewey, Christian and Dumitrescu, Roman and Buss, Eugen}}, booktitle = {{Proceedings of the ISPIM Connects Bangkok – Partnering for an Innovative Community}}, publisher = {{LUT Scientific and Expertise Publications}}, title = {{{In-depth Analysis of the Effects of Smart Services on Value Creation}}}, year = {{2020}}, } @article{19153, author = {{Eke, Norbert Otto}}, journal = {{German Life and Letters (Special Issue: Herta Müller and the Currents of European History)}}, number = {{1}}, pages = {{72--84}}, title = {{{Der ‚Eigene Kalender‘ des Erinnerns: Die Wahrheit der erfundenen Erinnerung in Herta Müllers Romanen, Erzählungen und Essays}}}, volume = {{73}}, year = {{2020}}, } @inbook{20568, author = {{Reinhold, Jannik and Koldewey, Christian and Dumitrescu, Roman}}, booktitle = {{Der Geschäftsmodell-Toolguide }}, editor = {{Buchholz, Birgit and Bürger, Matthias}}, pages = {{52--56}}, publisher = {{Campus Verlag}}, title = {{{GEMINI-Modellierungssprache für Wertschöpfungssysteme}}}, year = {{2020}}, } @inbook{20570, author = {{Koldewey, Christian and Reinhold, Jannik and Dumitrescu, Roman}}, booktitle = {{Der Geschäftsmodell-Toolguide}}, editor = {{Buchholz, Birgit and Bürger, Matthias}}, pages = {{61--66}}, publisher = {{Campus Verlag}}, title = {{{GEMINI-Geschäftsmodellmuster-Kartenset}}}, year = {{2020}}, }