[{"title":" 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen","user_id":"68751","department":[{"_id":"187"}],"author":[{"last_name":"Bornemann","id":"72748","first_name":"Tobias","full_name":"Bornemann, Tobias"},{"first_name":"Adrian","full_name":"Schipp, Adrian","last_name":"Schipp","id":"44288"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","id":"530"}],"date_created":"2021-03-09T08:17:04Z","status":"public","_id":"21407","date_updated":"2022-01-06T06:54:59Z","doi":"10.52569/ILCP9945","oa":"1","main_file_link":[{"open_access":"1","url":"https://www.accounting-for-transparency.de/wp-content/uploads/2020/04/Umfrage-zur-Steuerkomplexita%CC%88t-in-deutschen-Finanzverwaltungen-Executive-Summary.pdf"}],"type":"report","citation":{"ieee":"T. Bornemann, A. Schipp, and C. Sureth-Sloane, 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen. 2020.","short":"T. Bornemann, A. Schipp, C. Sureth-Sloane, 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020.","mla":"Bornemann, Tobias, et al. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen. 2020, doi:10.52569/ILCP9945.","bibtex":"@book{Bornemann_Schipp_Sureth-Sloane_2020, title={ 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen}, DOI={10.52569/ILCP9945}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2020} }","chicago":"Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020. https://doi.org/10.52569/ILCP9945.","ama":"Bornemann T, Schipp A, Sureth-Sloane C. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen.; 2020. doi:10.52569/ILCP9945","apa":"Bornemann, T., Schipp, A., & Sureth-Sloane, C. (2020). 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen. https://doi.org/10.52569/ILCP9945"},"year":"2020","language":[{"iso":"eng"}]},{"language":[{"iso":"eng"}],"year":"2020","citation":{"ieee":"E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks, vol. #2020-01. 2020.","short":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks, 2020.","mla":"Eberhartinger, Eva, et al. Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks. Vol. #2020-01, 2020.","bibtex":"@book{Eberhartinger_Speitmann_Sureth-Sloane_2020, series={WU International Taxation Research Paper Series}, title={Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks}, volume={#2020-01}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2020}, collection={WU International Taxation Research Paper Series} }","apa":"Eberhartinger, E., Speitmann, R., & Sureth-Sloane, C. (2020). Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks (Vol. #2020-01).","ama":"Eberhartinger E, Speitmann R, Sureth-Sloane C. Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks. Vol #2020-01.; 2020.","chicago":"Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks. Vol. #2020-01. WU International Taxation Research Paper Series, 2020."},"type":"working_paper","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3523909","open_access":"1"}],"series_title":"WU International Taxation Research Paper Series","oa":"1","date_updated":"2022-01-06T06:54:59Z","_id":"21409","status":"public","date_created":"2021-03-09T08:34:16Z","volume":"#2020-01","author":[{"last_name":"Eberhartinger","full_name":"Eberhartinger, Eva","first_name":"Eva"},{"full_name":"Speitmann, Raffael","first_name":"Raffael","last_name":"Speitmann"},{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","id":"530","last_name":"Sureth-Sloane"}],"department":[{"_id":"187"}],"user_id":"68607","title":"Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks","abstract":[{"text":"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.","lang":"eng"}]},{"department":[{"_id":"187"}],"author":[{"first_name":"Eva","full_name":"Eberhartinger, Eva","last_name":"Eberhartinger"},{"first_name":"Raffael","full_name":"Speitmann, Raffael","last_name":"Speitmann"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","id":"530"}],"date_created":"2021-03-09T08:36:17Z","status":"public","volume":"No. 41","abstract":[{"lang":"eng","text":"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."}],"user_id":"68607","title":"How Does Trust Affect Concessionary Behavior in Tax Bargaining?","series_title":"TRR 266 Accounting for Transparency Working Paper Series","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3723499","open_access":"1"}],"language":[{"iso":"eng"}],"type":"working_paper","citation":{"ieee":"E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, vol. No. 41. 2020.","short":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, 2020.","mla":"Eberhartinger, Eva, et al. How Does Trust Affect Concessionary Behavior in Tax Bargaining? Vol. No. 41, 2020.","bibtex":"@book{Eberhartinger_Speitmann_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={How Does Trust Affect Concessionary Behavior in Tax Bargaining?}, volume={No. 41}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","chicago":"Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. How Does Trust Affect Concessionary Behavior in Tax Bargaining? Vol. No. 41. TRR 266 Accounting for Transparency Working Paper Series, 2020.","ama":"Eberhartinger E, Speitmann R, Sureth-Sloane C. How Does Trust Affect Concessionary Behavior in Tax Bargaining? Vol No. 41.; 2020.","apa":"Eberhartinger, E., Speitmann, R., & Sureth-Sloane, C. (2020). How Does Trust Affect Concessionary Behavior in Tax Bargaining? (Vol. No. 41)."},"year":"2020","date_updated":"2022-01-06T06:54:59Z","_id":"21410","oa":"1"},{"oa":"1","date_updated":"2022-01-06T06:54:59Z","_id":"21411","language":[{"iso":"eng"}],"year":"2020","type":"working_paper","citation":{"apa":"Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2020). When Do Firms Highlight Their Effective Tax Rate? (Vol. No. 37).","ama":"Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective Tax Rate? Vol No. 37.; 2020.","chicago":"Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. When Do Firms Highlight Their Effective Tax Rate? Vol. No. 37. TRR 266 Accounting for Transparency Working Paper Series, 2020.","mla":"Flagmeier, Vanessa, et al. When Do Firms Highlight Their Effective Tax Rate? Vol. No. 37, 2020.","bibtex":"@book{Flagmeier_Müller_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={When Do Firms Highlight Their Effective Tax Rate?}, volume={No. 37}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","short":"V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, 2020.","ieee":"V. Flagmeier, J. Müller, and C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, vol. No. 37. 2020."},"series_title":"TRR 266 Accounting for Transparency Working Paper Series","main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3693374"}],"user_id":"68607","title":"When Do Firms Highlight Their Effective Tax Rate?","abstract":[{"text":"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.","lang":"eng"}],"date_created":"2021-03-09T08:39:42Z","status":"public","volume":"No. 37","department":[{"_id":"187"}],"author":[{"first_name":"Vanessa","full_name":"Flagmeier, Vanessa","last_name":"Flagmeier"},{"last_name":"Müller","id":"1245","first_name":"Jens","full_name":"Müller, Jens"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","id":"530"}]},{"language":[{"iso":"eng"}],"year":"2020","type":"report","citation":{"short":"V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020.","ieee":"V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise. 2020.","ama":"Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise.; 2020. doi:10.52569/RUHF6645","apa":"Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2020). Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise. https://doi.org/10.52569/RUHF6645","chicago":"Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020. https://doi.org/10.52569/RUHF6645.","bibtex":"@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise}, DOI={10.52569/RUHF6645}, author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020} }","mla":"Heile, Vanessa, et al. Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise. 2020, doi:10.52569/RUHF6645."},"main_file_link":[{"open_access":"1","url":"https://www.accounting-for-transparency.de/de/blog/umfrage-administrative-belastung-und-steuererleichterungen-in-der-corona-krise/"}],"oa":"1","doi":"10.52569/RUHF6645","date_updated":"2022-01-06T06:54:59Z","_id":"21414","date_created":"2021-03-09T08:47:55Z","status":"public","department":[{"_id":"187"}],"author":[{"id":"83380","last_name":"Heile","full_name":"Heile, Vanessa","first_name":"Vanessa"},{"last_name":"Huber","first_name":"Hans-Peter","full_name":"Huber, Hans-Peter"},{"first_name":"Ralf","full_name":"Maiterth, Ralf","last_name":"Maiterth"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","id":"530"}],"user_id":"68751","title":"Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise"},{"language":[{"iso":"eng"}],"year":"2020","citation":{"short":"T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, 2020.","ieee":"T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, vol. No. 14. 2020.","apa":"Hoppe, T. (2020). Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average (Vol. No. 14).","ama":"Hoppe T. Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average. Vol No. 14.; 2020.","chicago":"Hoppe, Thomas. Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average. Vol. No. 14. TRR 266 Accounting for Transparency Working Paper Series, 2020.","mla":"Hoppe, Thomas. Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average. Vol. No. 14, 2020.","bibtex":"@book{Hoppe_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average}, volume={No. 14}, author={Hoppe, Thomas}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }"},"type":"working_paper","series_title":"TRR 266 Accounting for Transparency Working Paper Series","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526193","open_access":"1"}],"oa":"1","_id":"21416","date_updated":"2022-01-06T06:54:59Z","date_created":"2021-03-09T08:51:55Z","status":"public","volume":"No. 14","department":[{"_id":"187"}],"author":[{"last_name":"Hoppe","first_name":"Thomas","full_name":"Hoppe, Thomas"}],"user_id":"68607","title":"Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average","abstract":[{"lang":"eng","text":"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."}]},{"main_file_link":[{"open_access":"1","url":"https://www.taxcomplexity.org/download/2018%20Global%20MNC%20Tax%20Complexity%20Survey%20-%20Executive%20Summary.pdf"}],"year":"2020","type":"report","citation":{"apa":"Hoppe, T., Schanz, D., Schipp, A., Siegel, F., Sturm, S., & Sureth-Sloane, C. (2020). 2018 Global MNC Tax Complexity Survey. https://doi.org/10.52569/RPVO1003","ama":"Hoppe T, Schanz D, Schipp A, Siegel F, Sturm S, Sureth-Sloane C. 2018 Global MNC Tax Complexity Survey.; 2020. doi:10.52569/RPVO1003","chicago":"Hoppe, Thomas, Deborah Schanz, Adrian Schipp, Felix Siegel, Susann Sturm, and Caren Sureth-Sloane. 2018 Global MNC Tax Complexity Survey, 2020. https://doi.org/10.52569/RPVO1003.","bibtex":"@book{Hoppe_Schanz_Schipp_Siegel_Sturm_Sureth-Sloane_2020, title={2018 Global MNC Tax Complexity Survey}, DOI={10.52569/RPVO1003}, author={Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix and Sturm, Susann and Sureth-Sloane, Caren}, year={2020} }","mla":"Hoppe, Thomas, et al. 2018 Global MNC Tax Complexity Survey. 2020, doi:10.52569/RPVO1003.","short":"T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey, 2020.","ieee":"T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, and C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey. 2020."},"language":[{"iso":"eng"}],"_id":"21417","date_updated":"2022-01-06T06:54:59Z","doi":"10.52569/RPVO1003","oa":"1","department":[{"_id":"187"}],"author":[{"id":"22671","last_name":"Hoppe","full_name":"Hoppe, Thomas","first_name":"Thomas"},{"first_name":"Deborah","full_name":"Schanz, Deborah","last_name":"Schanz"},{"first_name":"Adrian","full_name":"Schipp, Adrian","last_name":"Schipp","id":"44288"},{"last_name":"Siegel","first_name":"Felix","full_name":"Siegel, Felix"},{"last_name":"Sturm","full_name":"Sturm, Susann","first_name":"Susann"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","id":"530"}],"date_created":"2021-03-09T08:56:59Z","status":"public","title":"2018 Global MNC Tax Complexity Survey","user_id":"68751"},{"oa":"1","date_updated":"2022-01-06T06:54:59Z","_id":"21418","language":[{"iso":"eng"}],"citation":{"ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, vol. No. 5. 2020.","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2020.","mla":"Hoppe, Thomas, et al. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. Vol. No. 5, 2020.","bibtex":"@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Measuring Tax Complexity Across Countries: A Survey Study on MNCs}, volume={No. 5}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. Vol No. 5.; 2020.","apa":"Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2020). Measuring Tax Complexity Across Countries: A Survey Study on MNCs (Vol. No. 5).","chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. Vol. No. 5. TRR 266 Accounting for Transparency Working Paper Series, 2020."},"type":"working_paper","year":"2020","main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3469663"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series","user_id":"68607","title":"Measuring Tax Complexity Across Countries: A Survey Study on MNCs","abstract":[{"text":"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.","lang":"eng"}],"status":"public","date_created":"2021-03-09T08:59:47Z","volume":"No. 5","author":[{"full_name":"Hoppe, Thomas","first_name":"Thomas","last_name":"Hoppe"},{"last_name":"Schanz","first_name":"Deborah","full_name":"Schanz, Deborah"},{"full_name":"Sturm, Susann","first_name":"Susann","last_name":"Sturm"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","id":"530"}],"department":[{"_id":"187"}]},{"author":[{"last_name":"Hoppe","first_name":"Thomas","full_name":"Hoppe, Thomas"},{"first_name":"Deborah","full_name":"Schanz, Deborah","last_name":"Schanz"},{"full_name":"Sturm, Susann","first_name":"Susann","last_name":"Sturm"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","id":"530"},{"full_name":"Voget, Johannes","first_name":"Johannes","last_name":"Voget"}],"department":[{"_id":"187"}],"volume":"No. 13","status":"public","date_created":"2021-03-09T09:01:35Z","abstract":[{"lang":"eng","text":"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."}],"title":"The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries","user_id":"68607","series_title":"TRR 266 Accounting for Transparency Working Paper Series","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526177","open_access":"1"}],"type":"working_paper","citation":{"ieee":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, and J. Voget, The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, vol. No. 13. 2020.","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, J. Voget, The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, 2020.","bibtex":"@book{Hoppe_Schanz_Sturm_Sureth-Sloane_Voget_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries}, volume={No. 13}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget, Johannes}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","mla":"Hoppe, Thomas, et al. The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries. Vol. No. 13, 2020.","chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, Caren Sureth-Sloane, and Johannes Voget. The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries. Vol. No. 13. TRR 266 Accounting for Transparency Working Paper Series, 2020.","apa":"Hoppe, T., Schanz, D., Sturm, S., Sureth-Sloane, C., & Voget, J. (2020). The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries (Vol. No. 13).","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C, Voget J. The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries. Vol No. 13.; 2020."},"year":"2020","language":[{"iso":"eng"}],"date_updated":"2022-01-06T06:54:59Z","_id":"21419","oa":"1"},{"status":"public","date_created":"2021-03-09T09:16:05Z","author":[{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","id":"530","last_name":"Sureth-Sloane"}],"publication":"AWV-Informationen","department":[{"_id":"187"}],"title":"Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland","user_id":"68607","year":"2020","type":"journal_article","citation":{"ieee":"C. Sureth-Sloane, “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland,” AWV-Informationen, no. 5, pp. 16–19, 2020.","short":"C. Sureth-Sloane, AWV-Informationen (2020) 16–19.","bibtex":"@article{Sureth-Sloane_2020, title={Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland}, number={5}, journal={AWV-Informationen}, author={Sureth-Sloane, Caren}, year={2020}, pages={16–19} }","mla":"Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland.” AWV-Informationen, no. 5, 2020, pp. 16–19.","ama":"Sureth-Sloane C. Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland. AWV-Informationen. 2020;(5):16-19.","apa":"Sureth-Sloane, C. (2020). Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland. AWV-Informationen, (5), 16–19.","chicago":"Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland.” AWV-Informationen, no. 5 (2020): 16–19."},"page":"16-19","language":[{"iso":"ger"}],"main_file_link":[{"open_access":"1","url":"https://www.awv-net.de/aktuelles/meldungen/steuerkomplexitaet-als-standortfaktor-so-komplex-ist-das-steuersystem-in-deutschland.html"}],"oa":"1","issue":"5","date_updated":"2022-01-06T06:54:59Z","_id":"21422"}]