---
_id: '19947'
abstract:
- lang: eng
text: "Ordinary differential equations (ODEs) and partial differential equations
(PDEs) arise\r\nin most scientific disciplines that make use of mathematical techniques.
As exact solutions are in general not computable, numerical methods are used to
obtain approximate\r\nsolutions. In order to draw valid conclusions from numerical
computations, it is crucial\r\nto understand which qualitative aspects numerical
solutions have in common with the\r\nexact solution. Symplecticity is a subtle
notion that is related to a rich family of geometric properties of Hamiltonian
systems. While the effects of preserving symplecticity\r\nunder discretisation
on long-term behaviour of motions is classically well known, in this\r\nthesis\r\n(a)
the role of symplecticity for the bifurcation behaviour of solutions to Hamiltonian\r\nboundary
value problems is explained. In parameter dependent systems at a bifurcation\r\npoint
the solution set to a boundary value problem changes qualitatively. Bifurcation\r\nproblems
are systematically translated into the framework of classical catastrophe theory.
It is proved that existing classification results in catastrophe theory apply
to\r\npersistent bifurcations of Hamiltonian boundary value problems. Further
results for\r\nsymmetric settings are derived.\r\n(b) It is proved that to preserve
generic bifurcations under discretisation it is necessary and sufficient to preserve
the symplectic structure of the problem.\r\n(c) The catastrophe theory framework
for Hamiltonian ODEs is extended to PDEs\r\nwith variational structure. Recognition
equations for A-series singularities for functionals on Banach spaces are derived
and used in a numerical example to locate high-codimensional bifurcations.\r\n(d)
The potential of symplectic integration for infinite-dimensional Lie-Poisson systems
(Burgers’ equation, KdV, fluid equations, . . . ) using Clebsch variables is analysed.\r\nIt
is shown that the advantages of symplectic integration can outweigh the disadvantages
of integrating over a larger phase space introduced by a Clebsch representation.\r\n(e)
Finally, the preservation of variational structure of symmetric solutions in multisymplectic
PDEs by multisymplectic integrators on the example of (phase-rotating)\r\ntravelling
waves in the nonlinear wave equation is discussed."
alternative_title:
- A thesis presented in partial fulfilment of the requirements for the degree of Doctor
of Philosophy in Mathematics at Massey University, Manawatū, New Zealand.
author:
- first_name: Christian
full_name: Offen, Christian
id: '85279'
last_name: Offen
orcid: https://orcid.org/0000-0002-5940-8057
citation:
ama: 'Offen C. Analysis of Hamiltonian Boundary Value Problems and Symplectic
Integration. Palmerston North, New Zealand: Massey University; 2020.'
apa: 'Offen, C. (2020). Analysis of Hamiltonian boundary value problems and symplectic
integration. Palmerston North, New Zealand: Massey University.'
bibtex: '@book{Offen_2020, place={Palmerston North, New Zealand}, title={Analysis
of Hamiltonian boundary value problems and symplectic integration}, publisher={Massey
University}, author={Offen, Christian}, year={2020} }'
chicago: 'Offen, Christian. Analysis of Hamiltonian Boundary Value Problems and
Symplectic Integration. Palmerston North, New Zealand: Massey University,
2020.'
ieee: 'C. Offen, Analysis of Hamiltonian boundary value problems and symplectic
integration. Palmerston North, New Zealand: Massey University, 2020.'
mla: Offen, Christian. Analysis of Hamiltonian Boundary Value Problems and Symplectic
Integration. Massey University, 2020.
short: C. Offen, Analysis of Hamiltonian Boundary Value Problems and Symplectic
Integration, Massey University, Palmerston North, New Zealand, 2020.
date_created: 2020-10-06T18:56:44Z
date_updated: 2022-01-06T06:54:16Z
ddc:
- '510'
extern: '1'
file:
- access_level: open_access
content_type: application/pdf
creator: coffen
date_created: 2020-10-06T18:54:53Z
date_updated: 2020-10-07T14:01:58Z
description: |-
A thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in
Mathematics at Massey University, Manawatū, New Zealand.
file_id: '19948'
file_name: ths_all_signatures.pdf
file_size: 19465740
relation: main_file
title: Thesis Christian Offen
file_date_updated: 2020-10-07T14:01:58Z
has_accepted_license: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://hdl.handle.net/10179/16155
oa: '1'
place: Palmerston North, New Zealand
publication_status: published
publisher: Massey University
status: public
supervisor:
- first_name: Robert I
full_name: McLachlan, Robert I
last_name: McLachlan
title: Analysis of Hamiltonian boundary value problems and symplectic integration
type: dissertation
user_id: '85279'
year: '2020'
...
---
_id: '19953'
abstract:
- lang: eng
text: Current GNN architectures use a vertex neighborhood aggregation scheme, which
limits their discriminative power to that of the 1-dimensional Weisfeiler-Lehman
(WL) graph isomorphism test. Here, we propose a novel graph convolution operator
that is based on the 2-dimensional WL test. We formally show that the resulting
2-WL-GNN architecture is more discriminative than existing GNN approaches. This
theoretical result is complemented by experimental studies using synthetic and
real data. On multiple common graph classification benchmarks, we demonstrate
that the proposed model is competitive with state-of-the-art graph kernels and
GNNs.
author:
- first_name: Clemens
full_name: Damke, Clemens
id: '48192'
last_name: Damke
orcid: 0000-0002-0455-0048
- first_name: Vitaly
full_name: Melnikov, Vitaly
id: '58747'
last_name: Melnikov
- first_name: Eyke
full_name: Hüllermeier, Eyke
id: '48129'
last_name: Hüllermeier
citation:
ama: 'Damke C, Melnikov V, Hüllermeier E. A Novel Higher-order Weisfeiler-Lehman
Graph Convolution. In: Jialin Pan S, Sugiyama M, eds. Proceedings of the 12th
Asian Conference on Machine Learning (ACML 2020). Vol 129. Proceedings of
Machine Learning Research. Bangkok, Thailand: PMLR; 2020:49-64.'
apa: 'Damke, C., Melnikov, V., & Hüllermeier, E. (2020). A Novel Higher-order
Weisfeiler-Lehman Graph Convolution. In S. Jialin Pan & M. Sugiyama (Eds.),
Proceedings of the 12th Asian Conference on Machine Learning (ACML 2020)
(Vol. 129, pp. 49–64). Bangkok, Thailand: PMLR.'
bibtex: '@inproceedings{Damke_Melnikov_Hüllermeier_2020, place={Bangkok, Thailand},
series={Proceedings of Machine Learning Research}, title={A Novel Higher-order
Weisfeiler-Lehman Graph Convolution}, volume={129}, booktitle={Proceedings of
the 12th Asian Conference on Machine Learning (ACML 2020)}, publisher={PMLR},
author={Damke, Clemens and Melnikov, Vitaly and Hüllermeier, Eyke}, editor={Jialin
Pan, Sinno and Sugiyama, MasashiEditors}, year={2020}, pages={49–64}, collection={Proceedings
of Machine Learning Research} }'
chicago: 'Damke, Clemens, Vitaly Melnikov, and Eyke Hüllermeier. “A Novel Higher-Order
Weisfeiler-Lehman Graph Convolution.” In Proceedings of the 12th Asian Conference
on Machine Learning (ACML 2020), edited by Sinno Jialin Pan and Masashi Sugiyama,
129:49–64. Proceedings of Machine Learning Research. Bangkok, Thailand: PMLR,
2020.'
ieee: C. Damke, V. Melnikov, and E. Hüllermeier, “A Novel Higher-order Weisfeiler-Lehman
Graph Convolution,” in Proceedings of the 12th Asian Conference on Machine
Learning (ACML 2020), Bangkok, Thailand, 2020, vol. 129, pp. 49–64.
mla: Damke, Clemens, et al. “A Novel Higher-Order Weisfeiler-Lehman Graph Convolution.”
Proceedings of the 12th Asian Conference on Machine Learning (ACML 2020),
edited by Sinno Jialin Pan and Masashi Sugiyama, vol. 129, PMLR, 2020, pp. 49–64.
short: 'C. Damke, V. Melnikov, E. Hüllermeier, in: S. Jialin Pan, M. Sugiyama (Eds.),
Proceedings of the 12th Asian Conference on Machine Learning (ACML 2020), PMLR,
Bangkok, Thailand, 2020, pp. 49–64.'
conference:
end_date: 2020-11-20
location: Bangkok, Thailand
name: Asian Conference on Machine Learning
start_date: 2020-11-18
date_created: 2020-10-08T10:48:38Z
date_updated: 2022-01-06T06:54:17Z
ddc:
- '006'
department:
- _id: '355'
editor:
- first_name: Sinno
full_name: Jialin Pan, Sinno
last_name: Jialin Pan
- first_name: Masashi
full_name: Sugiyama, Masashi
last_name: Sugiyama
external_id:
arxiv:
- '2007.00346'
file:
- access_level: open_access
content_type: application/pdf
creator: cdamke
date_created: 2020-10-08T10:54:48Z
date_updated: 2020-10-08T11:21:00Z
file_id: '19954'
file_name: damke20.pdf
file_size: 771137
relation: main_file
- access_level: open_access
content_type: application/pdf
creator: cdamke
date_created: 2020-10-08T10:54:59Z
date_updated: 2020-10-08T11:24:29Z
file_id: '19955'
file_name: damke20-supp.pdf
file_size: 613163
relation: supplementary_material
file_date_updated: 2020-10-08T11:24:29Z
has_accepted_license: '1'
intvolume: ' 129'
keyword:
- graph neural networks
- Weisfeiler-Lehman test
- cycle detection
language:
- iso: eng
oa: '1'
page: 49-64
place: Bangkok, Thailand
publication: Proceedings of the 12th Asian Conference on Machine Learning (ACML 2020)
publication_status: published
publisher: PMLR
quality_controlled: '1'
series_title: Proceedings of Machine Learning Research
status: public
title: A Novel Higher-order Weisfeiler-Lehman Graph Convolution
type: conference
user_id: '48192'
volume: 129
year: '2020'
...
---
_id: '20139'
author:
- first_name: Maximilian
full_name: Spliethöver, Maximilian
id: '84035'
last_name: Spliethöver
orcid: 0000-0003-4364-1409
- first_name: Henning
full_name: Wachsmuth, Henning
id: '3900'
last_name: Wachsmuth
citation:
ama: 'Spliethöver M, Wachsmuth H. Argument from Old Man’s View: Assessing Social
Bias in Argumentation. In: Proceedings of the 7th Workshop on Argument Mining
(ArgMining 2020). ; 2020:76-87.'
apa: 'Spliethöver, M., & Wachsmuth, H. (2020). Argument from Old Man’s View:
Assessing Social Bias in Argumentation. In Proceedings of the 7th Workshop
on Argument Mining (ArgMining 2020) (pp. 76–87).'
bibtex: '@inproceedings{Spliethöver_Wachsmuth_2020, title={Argument from Old Man’s
View: Assessing Social Bias in Argumentation}, booktitle={Proceedings of the 7th
Workshop on Argument Mining (ArgMining 2020)}, author={Spliethöver, Maximilian
and Wachsmuth, Henning}, year={2020}, pages={76–87} }'
chicago: 'Spliethöver, Maximilian, and Henning Wachsmuth. “Argument from Old Man’s
View: Assessing Social Bias in Argumentation.” In Proceedings of the 7th Workshop
on Argument Mining (ArgMining 2020), 76–87, 2020.'
ieee: 'M. Spliethöver and H. Wachsmuth, “Argument from Old Man’s View: Assessing
Social Bias in Argumentation,” in Proceedings of the 7th Workshop on Argument
Mining (ArgMining 2020), 2020, pp. 76–87.'
mla: 'Spliethöver, Maximilian, and Henning Wachsmuth. “Argument from Old Man’s View:
Assessing Social Bias in Argumentation.” Proceedings of the 7th Workshop on
Argument Mining (ArgMining 2020), 2020, pp. 76–87.'
short: 'M. Spliethöver, H. Wachsmuth, in: Proceedings of the 7th Workshop on Argument
Mining (ArgMining 2020), 2020, pp. 76–87.'
date_created: 2020-10-20T13:03:08Z
date_updated: 2022-01-06T06:54:20Z
department:
- _id: '600'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.aclweb.org/anthology/2020.argmining-1.9
oa: '1'
page: 76-87
publication: Proceedings of the 7th Workshop on Argument Mining (ArgMining 2020)
status: public
title: 'Argument from Old Man''s View: Assessing Social Bias in Argumentation'
type: conference
user_id: '84035'
year: '2020'
...
---
_id: '20170'
author:
- first_name: Mortaza
full_name: Otroshi, Mortaza
id: '71269'
last_name: Otroshi
orcid: 0000-0002-8652-9209
- first_name: Gerson
full_name: Meschut, Gerson
id: '32056'
last_name: Meschut
orcid: 0000-0002-2763-1246
citation:
ama: Otroshi M, Meschut G. Spannungszustandsabhängige Schädigungsmodellierung zum
Halbhohlstanznieten. Umformtechnik Blech Rohre Profile. 2020;(7/20):48-50.
apa: Otroshi, M., & Meschut, G. (2020). Spannungszustandsabhängige Schädigungsmodellierung
zum Halbhohlstanznieten. Umformtechnik Blech Rohre Profile, (7/20), 48–50.
bibtex: '@article{Otroshi_Meschut_2020, title={Spannungszustandsabhängige Schädigungsmodellierung
zum Halbhohlstanznieten}, number={7/20}, journal={Umformtechnik Blech Rohre Profile},
author={Otroshi, Mortaza and Meschut, Gerson}, year={2020}, pages={48–50} }'
chicago: 'Otroshi, Mortaza, and Gerson Meschut. “Spannungszustandsabhängige Schädigungsmodellierung
zum Halbhohlstanznieten.” Umformtechnik Blech Rohre Profile, no. 7/20 (2020):
48–50.'
ieee: M. Otroshi and G. Meschut, “Spannungszustandsabhängige Schädigungsmodellierung
zum Halbhohlstanznieten,” Umformtechnik Blech Rohre Profile, no. 7/20,
pp. 48–50, 2020.
mla: Otroshi, Mortaza, and Gerson Meschut. “Spannungszustandsabhängige Schädigungsmodellierung
zum Halbhohlstanznieten.” Umformtechnik Blech Rohre Profile, no. 7/20,
2020, pp. 48–50.
short: M. Otroshi, G. Meschut, Umformtechnik Blech Rohre Profile (2020) 48–50.
date_created: 2020-10-22T07:31:23Z
date_updated: 2022-01-06T06:54:21Z
ddc:
- '620'
department:
- _id: '157'
file:
- access_level: open_access
content_type: application/pdf
creator: motroshi
date_created: 2021-01-12T11:53:09Z
date_updated: 2021-01-12T12:10:57Z
file_id: '20898'
file_name: Umformtechnik_BRP_7_2020.pdf
file_size: 1162090
relation: main_file
file_date_updated: 2021-01-12T12:10:57Z
has_accepted_license: '1'
issue: 7/20
language:
- iso: ger
main_file_link:
- open_access: '1'
url: https://umformtechnik.net/blech/Inhalte/Aus-der-Forschung/Spannungszustandsabhaengige-Schaedigungsmodellierung-zum-Halbhohlstanznieten
oa: '1'
page: 48-50
publication: Umformtechnik Blech Rohre Profile
publication_identifier:
issn:
- 0300-3167
publication_status: published
status: public
title: Spannungszustandsabhängige Schädigungsmodellierung zum Halbhohlstanznieten
type: journal_article
user_id: '68518'
year: '2020'
...
---
_id: '20191'
author:
- first_name: Paul
full_name: Hemsen, Paul
last_name: Hemsen
- first_name: Marc
full_name: Hesse, Marc
last_name: Hesse
- first_name: Nils
full_name: Löken, Nils
id: '13703'
last_name: Löken
- first_name: Zahra
full_name: Nouri, Zahra
id: '35802'
last_name: Nouri
citation:
ama: 'Hemsen P, Hesse M, Löken N, Nouri Z. Platform-independent Reputation and Qualification
System for Crowdwork. In: 2nd Crowdworking Symposium. ; 2020.'
apa: Hemsen, P., Hesse, M., Löken, N., & Nouri, Z. (2020). Platform-independent
Reputation and Qualification System for Crowdwork. In 2nd Crowdworking Symposium.
Paderborn.
bibtex: '@inproceedings{Hemsen_Hesse_Löken_Nouri_2020, title={Platform-independent
Reputation and Qualification System for Crowdwork}, booktitle={2nd Crowdworking
Symposium}, author={Hemsen, Paul and Hesse, Marc and Löken, Nils and Nouri, Zahra},
year={2020} }'
chicago: Hemsen, Paul, Marc Hesse, Nils Löken, and Zahra Nouri. “Platform-Independent
Reputation and Qualification System for Crowdwork.” In 2nd Crowdworking Symposium,
2020.
ieee: P. Hemsen, M. Hesse, N. Löken, and Z. Nouri, “Platform-independent Reputation
and Qualification System for Crowdwork,” in 2nd Crowdworking Symposium,
Paderborn, 2020.
mla: Hemsen, Paul, et al. “Platform-Independent Reputation and Qualification System
for Crowdwork.” 2nd Crowdworking Symposium, 2020.
short: 'P. Hemsen, M. Hesse, N. Löken, Z. Nouri, in: 2nd Crowdworking Symposium,
2020.'
conference:
end_date: 2020-10-09
location: Paderborn
name: 2nd Crowdworking Symposium
start_date: 2020-10-08
date_created: 2020-10-26T09:38:31Z
date_updated: 2022-01-06T06:54:22Z
ddc:
- '004'
department:
- _id: '568'
file:
- access_level: open_access
content_type: application/pdf
creator: nilo
date_created: 2020-10-26T09:32:00Z
date_updated: 2020-11-09T14:25:20Z
file_id: '20192'
file_name: cw_symposium_exa.pdf
file_size: 126966
relation: main_file
file_date_updated: 2020-11-09T14:25:20Z
has_accepted_license: '1'
language:
- iso: eng
oa: '1'
publication: 2nd Crowdworking Symposium
status: public
title: Platform-independent Reputation and Qualification System for Crowdwork
type: conference_abstract
user_id: '13703'
year: '2020'
...
---
_id: '20211'
abstract:
- lang: eng
text: "In many real-world applications, the relative depth of objects in an image
is\r\ncrucial for scene understanding, e.g., to calculate occlusions in augmented\r\nreality
scenes. Predicting depth in monocular images has recently been tackled\r\nusing
machine learning methods, mainly by treating the problem as a regression\r\ntask.
Yet, being interested in an order relation in the first place,\r\nranking methods
suggest themselves as a natural alternative to regression, and\r\nindeed, ranking
approaches leveraging pairwise comparisons as training\r\ninformation (\"object
A is closer to the camera than B\") have shown promising\r\nperformance on this
problem. In this paper, we elaborate on the use of\r\nso-called \\emph{listwise}
ranking as a generalization of the pairwise approach.\r\nListwise ranking goes
beyond pairwise comparisons between objects and considers\r\nrankings of arbitrary
length as training information. Our approach is based on\r\nthe Plackett-Luce
model, a probability distribution on rankings, which we\r\ncombine with a state-of-the-art
neural network architecture and a sampling\r\nstrategy to reduce training complexity.
An empirical evaluation on benchmark\r\ndata in a \"zero-shot\" setting demonstrates
the effectiveness of our proposal\r\ncompared to existing ranking and regression
methods."
author:
- first_name: Julian
full_name: Lienen, Julian
id: '44040'
last_name: Lienen
- first_name: Eyke
full_name: Hüllermeier, Eyke
id: '48129'
last_name: Hüllermeier
citation:
ama: Lienen J, Hüllermeier E. Monocular Depth Estimation via Listwise Ranking using
the Plackett-Luce model. arXiv:201013118. 2020.
apa: Lienen, J., & Hüllermeier, E. (2020). Monocular Depth Estimation via Listwise
Ranking using the Plackett-Luce model. ArXiv:2010.13118.
bibtex: '@article{Lienen_Hüllermeier_2020, title={Monocular Depth Estimation via
Listwise Ranking using the Plackett-Luce model}, journal={arXiv:2010.13118},
author={Lienen, Julian and Hüllermeier, Eyke}, year={2020} }'
chicago: Lienen, Julian, and Eyke Hüllermeier. “Monocular Depth Estimation via Listwise
Ranking Using the Plackett-Luce Model.” ArXiv:2010.13118, 2020.
ieee: J. Lienen and E. Hüllermeier, “Monocular Depth Estimation via Listwise Ranking
using the Plackett-Luce model,” arXiv:2010.13118. 2020.
mla: Lienen, Julian, and Eyke Hüllermeier. “Monocular Depth Estimation via Listwise
Ranking Using the Plackett-Luce Model.” ArXiv:2010.13118, 2020.
short: J. Lienen, E. Hüllermeier, ArXiv:2010.13118 (2020).
date_created: 2020-10-27T07:48:40Z
date_updated: 2022-01-06T06:54:23Z
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://arxiv.org/abs/2010.13118
oa: '1'
publication: arXiv:2010.13118
status: public
title: Monocular Depth Estimation via Listwise Ranking using the Plackett-Luce model
type: preprint
user_id: '44040'
year: '2020'
...
---
_id: '20233'
abstract:
- lang: eng
text: The challenge of designing new tunable nonlinear dielectric materials with
tailored properties has attracted an increasing amount of interest recently. Herein,
we study the effective nonlinear dielectric response of a stochastic paraelectric-dielectric
composite consisting of equilibrium distributions of circular and partially penetrable
disks (or parallel, infinitely long, identical, partially penetrable, circular
cylinders) of a dielectric phase randomly dispersed in a continuous matrix of
a paraelectric phase. The random microstructures were generated using the Metropolis
Monte Carlo algorithm. The evaluation of the effective permittivity and tunability
were carried out by employing either a Landau thermodynamic model or its Johnson’s
approximation to describe the field-dependent permittivity of the paraelectric
phase and solving continuum-electrostatics equations using finite element calculations.
We reveal that the percolation threshold in this composite governs the critical
behavior of the effective permittivity and tunability. For microstructures below
the percolation threshold, our simulations demonstrate a strong nonlinear behaviour
of the field-dependent effective permittivity and very high tunability that increases
as a function of dielectric phase concentration. Above the percolation threshold,
the effective permittivity shows the tendency to linearization and the tunability
dramatically drops down. The highly reduced permittivity and extraordinarily high
tunability are obtained for the composites with dielectric impenetrable disks
at high concentrations, in which the triggering of the percolation transition
is avoided. The reported results cast light on distinct nonlinear behaviour of
2D and 3D stochastic composites and can guide the design of novel composites with
the controlled morphology and tailored permittivity and tunability.
author:
- first_name: Viktor
full_name: Myroshnychenko, Viktor
id: '46371'
last_name: Myroshnychenko
- first_name: Stanislav
full_name: Smirnov, Stanislav
last_name: Smirnov
- first_name: Pious Mathews Mulavarickal
full_name: Jose, Pious Mathews Mulavarickal
last_name: Jose
- first_name: Christian
full_name: Brosseau, Christian
last_name: Brosseau
- first_name: Jens
full_name: Förstner, Jens
id: '158'
last_name: Förstner
orcid: 0000-0001-7059-9862
citation:
ama: Myroshnychenko V, Smirnov S, Jose PMM, Brosseau C, Förstner J. Nonlinear dielectric
properties of random paraelectric-dielectric composites. Acta Materialia.
2020;203:116432. doi:10.1016/j.actamat.2020.10.051
apa: Myroshnychenko, V., Smirnov, S., Jose, P. M. M., Brosseau, C., & Förstner,
J. (2020). Nonlinear dielectric properties of random paraelectric-dielectric composites.
Acta Materialia, 203, 116432. https://doi.org/10.1016/j.actamat.2020.10.051
bibtex: '@article{Myroshnychenko_Smirnov_Jose_Brosseau_Förstner_2020, title={Nonlinear
dielectric properties of random paraelectric-dielectric composites}, volume={203},
DOI={10.1016/j.actamat.2020.10.051},
journal={Acta Materialia}, author={Myroshnychenko, Viktor and Smirnov, Stanislav
and Jose, Pious Mathews Mulavarickal and Brosseau, Christian and Förstner, Jens},
year={2020}, pages={116432} }'
chicago: 'Myroshnychenko, Viktor, Stanislav Smirnov, Pious Mathews Mulavarickal
Jose, Christian Brosseau, and Jens Förstner. “Nonlinear Dielectric Properties
of Random Paraelectric-Dielectric Composites.” Acta Materialia 203 (2020):
116432. https://doi.org/10.1016/j.actamat.2020.10.051.'
ieee: V. Myroshnychenko, S. Smirnov, P. M. M. Jose, C. Brosseau, and J. Förstner,
“Nonlinear dielectric properties of random paraelectric-dielectric composites,”
Acta Materialia, vol. 203, p. 116432, 2020.
mla: Myroshnychenko, Viktor, et al. “Nonlinear Dielectric Properties of Random Paraelectric-Dielectric
Composites.” Acta Materialia, vol. 203, 2020, p. 116432, doi:10.1016/j.actamat.2020.10.051.
short: V. Myroshnychenko, S. Smirnov, P.M.M. Jose, C. Brosseau, J. Förstner, Acta
Materialia 203 (2020) 116432.
date_created: 2020-10-30T13:51:42Z
date_updated: 2022-01-06T06:54:24Z
ddc:
- '530'
department:
- _id: '61'
- _id: '230'
doi: 10.1016/j.actamat.2020.10.051
file:
- access_level: open_access
content_type: application/pdf
creator: fossie
date_created: 2020-10-30T13:52:58Z
date_updated: 2020-10-30T13:52:58Z
file_id: '20234'
file_name: 2020-10 Myroshnychenko - Acta Material (accepted preprint)_compressed.pdf
file_size: 3934721
relation: main_file
title: (Accepted Preprint)
file_date_updated: 2020-10-30T13:52:58Z
has_accepted_license: '1'
intvolume: ' 203'
language:
- iso: eng
oa: '1'
page: '116432'
project:
- _id: '52'
name: Computing Resources Provided by the Paderborn Center for Parallel Computing
publication: Acta Materialia
publication_identifier:
issn:
- 1359-6454
publication_status: published
status: public
title: Nonlinear dielectric properties of random paraelectric-dielectric composites
type: journal_article
user_id: '158'
volume: 203
year: '2020'
...
---
_id: '28416'
author:
- first_name: Martina
full_name: Homt, Martina
id: '11674'
last_name: Homt
citation:
ama: Homt M. Die Anbahnung Einer Forschenden Grundhaltung Im Praxissemester –
Eine Empirische Analyse von Bedingungen Und Entwicklungsverläufen.; 2020.
apa: Homt, M. (2020). Die Anbahnung einer forschenden Grundhaltung im Praxissemester
– eine empirische Analyse von Bedingungen und Entwicklungsverläufen.
bibtex: '@book{Homt_2020, title={Die Anbahnung einer forschenden Grundhaltung im
Praxissemester – eine empirische Analyse von Bedingungen und Entwicklungsverläufen},
author={Homt, Martina}, year={2020} }'
chicago: Homt, Martina. Die Anbahnung Einer Forschenden Grundhaltung Im Praxissemester
– Eine Empirische Analyse von Bedingungen Und Entwicklungsverläufen, 2020.
ieee: M. Homt, Die Anbahnung einer forschenden Grundhaltung im Praxissemester
– eine empirische Analyse von Bedingungen und Entwicklungsverläufen. 2020.
mla: Homt, Martina. Die Anbahnung Einer Forschenden Grundhaltung Im Praxissemester
– Eine Empirische Analyse von Bedingungen Und Entwicklungsverläufen. 2020.
short: M. Homt, Die Anbahnung Einer Forschenden Grundhaltung Im Praxissemester –
Eine Empirische Analyse von Bedingungen Und Entwicklungsverläufen, 2020.
date_created: 2021-12-08T08:29:46Z
date_updated: 2022-01-06T06:58:04Z
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://repositorium.uni-muenster.de/document/miami/32f6ce93-fe65-4c72-a2a6-165dbddc01a4/diss_homt.pdf
oa: '1'
status: public
supervisor:
- first_name: Stefanie
full_name: van Ophuysen, Stefanie
last_name: van Ophuysen
- first_name: Ulrike
full_name: Weyland, Ulrike
last_name: Weyland
title: Die Anbahnung einer forschenden Grundhaltung im Praxissemester – eine empirische
Analyse von Bedingungen und Entwicklungsverläufen
type: dissertation
user_id: '11674'
year: '2020'
...
---
_id: '29045'
author:
- first_name: Gregor
full_name: Engels, Gregor
id: '107'
last_name: Engels
citation:
ama: Engels G. Der digitale Fußabdruck, Schatten oder Zwilling von Maschinen und
Menschen. Gruppe Interaktion Organisation Zeitschrift für Angewandte Organisationspsychologie
(GIO). Published online 2020:363-370. doi:10.1007/s11612-020-00527-9
apa: Engels, G. (2020). Der digitale Fußabdruck, Schatten oder Zwilling von Maschinen
und Menschen. Gruppe. Interaktion. Organisation. Zeitschrift für Angewandte
Organisationspsychologie (GIO), 363–370. https://doi.org/10.1007/s11612-020-00527-9
bibtex: '@article{Engels_2020, title={Der digitale Fußabdruck, Schatten oder Zwilling
von Maschinen und Menschen}, DOI={10.1007/s11612-020-00527-9},
journal={Gruppe. Interaktion. Organisation. Zeitschrift für Angewandte Organisationspsychologie
(GIO)}, author={Engels, Gregor}, year={2020}, pages={363–370} }'
chicago: Engels, Gregor. “Der digitale Fußabdruck, Schatten oder Zwilling von Maschinen
und Menschen.” Gruppe. Interaktion. Organisation. Zeitschrift für Angewandte
Organisationspsychologie (GIO), 2020, 363–70. https://doi.org/10.1007/s11612-020-00527-9.
ieee: 'G. Engels, “Der digitale Fußabdruck, Schatten oder Zwilling von Maschinen
und Menschen,” Gruppe. Interaktion. Organisation. Zeitschrift für Angewandte
Organisationspsychologie (GIO), pp. 363–370, 2020, doi: 10.1007/s11612-020-00527-9.'
mla: Engels, Gregor. “Der digitale Fußabdruck, Schatten oder Zwilling von Maschinen
und Menschen.” Gruppe. Interaktion. Organisation. Zeitschrift für Angewandte
Organisationspsychologie (GIO), 2020, pp. 363–70, doi:10.1007/s11612-020-00527-9.
short: G. Engels, Gruppe. Interaktion. Organisation. Zeitschrift für Angewandte
Organisationspsychologie (GIO) (2020) 363–370.
date_created: 2021-12-17T10:15:48Z
date_updated: 2022-01-06T06:58:44Z
department:
- _id: '66'
doi: 10.1007/s11612-020-00527-9
language:
- iso: ger
main_file_link:
- open_access: '1'
url: https://link.springer.com/article/10.1007/s11612-020-00527-9
oa: '1'
page: 363-370
publication: Gruppe. Interaktion. Organisation. Zeitschrift für Angewandte Organisationspsychologie
(GIO)
publication_identifier:
issn:
- 2366-6145
- 2366-6218
publication_status: published
status: public
title: Der digitale Fußabdruck, Schatten oder Zwilling von Maschinen und Menschen
type: journal_article
user_id: '57458'
year: '2020'
...
---
_id: '21406'
abstract:
- lang: eng
text: Previous accounting research shows that taxes affect decision making by individuals
and firms. Most studies assume that agents have an accurate perception regarding
their tax burden. However, there is a growing body of literature analyzing whether
taxes are indeed perceived correctly. We review 127 studies on the measurement
of tax misperception and its behavioral implications. The review reveals that
many taxpayers have substantial tax misperceptions that lead to biased decision
making. We develop a Behavioral Taxpayer Response Model on the impact of provided
tax information on tax perception. Besides individual traits, characteristics
of the tax information and the decision environment determine the extent of tax
misperception. We discuss opportunities for future research and methodological
limitations. While there is much evidence on tax misperception at the individual
level, we hardly find any research at the firm level. Little is known about the
real effects of managers’ tax misperception and on how tax information is strategically
managed to impact stakeholders. This research gap is surprising as a large part
of the accounting literature analyzes decision making and disclosure of firms.
We recommend a mixed-method approach combining experiments, surveys, and archival
data analyses to improve the knowledge on tax misperception and its consequences.
author:
- first_name: Kay
full_name: Blaufus, Kay
last_name: Blaufus
- first_name: Malte
full_name: Chirvi, Malte
last_name: Chirvi
- first_name: Hans-Peter
full_name: Huber, Hans-Peter
last_name: Huber
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. Tax Misperception
and Its Effects on Decision Making - a Literature Review. Vol No. 39.; 2020.
apa: Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C.
(2020). Tax Misperception and Its Effects on Decision Making - a Literature
Review (Vol. No. 39).
bibtex: '@book{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2020, series={TRR 266
Accounting for Transparency Working Paper Series}, title={Tax Misperception and
Its Effects on Decision Making - a Literature Review}, volume={No. 39}, author={Blaufus,
Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane,
Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper
Series} }'
chicago: Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren
Sureth-Sloane. Tax Misperception and Its Effects on Decision Making - a Literature
Review. Vol. No. 39. TRR 266 Accounting for Transparency Working Paper Series,
2020.
ieee: K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Tax
Misperception and Its Effects on Decision Making - a Literature Review, vol.
No. 39. 2020.
mla: Blaufus, Kay, et al. Tax Misperception and Its Effects on Decision Making
- a Literature Review. Vol. No. 39, 2020.
short: K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception
and Its Effects on Decision Making - a Literature Review, 2020.
date_created: 2021-03-09T08:12:49Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3697982
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: Tax Misperception and Its Effects on Decision Making - a Literature Review
type: working_paper
user_id: '21222'
volume: No. 39
year: '2020'
...
---
_id: '21407'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '72748'
last_name: Bornemann
- first_name: Adrian
full_name: Schipp, Adrian
id: '44288'
last_name: Schipp
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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
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.
ieee: T. Bornemann, A. Schipp, and 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.
short: T. Bornemann, A. Schipp, C. Sureth-Sloane, 2018/2019 Umfrage Zur Steuerkomplexität
in Deutschen Finanzverwaltungen, 2020.
date_created: 2021-03-09T08:17:04Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.52569/ILCP9945
language:
- iso: eng
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
oa: '1'
status: public
title: ' 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen'
type: report
user_id: '68751'
year: '2020'
...
---
_id: '21409'
abstract:
- lang: eng
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.
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
id: '530'
last_name: Sureth-Sloane
citation:
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.'
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).'
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} }'
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.'
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.'
mla: 'Eberhartinger, Eva, et al. 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.
date_created: 2021-03-09T08:34:16Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3523909
oa: '1'
series_title: WU International Taxation Research Paper Series
status: public
title: Real Effects of Public Country-by-Country Reporting and the Firm Structure
of European Banks
type: working_paper
user_id: '68607'
volume: '#2020-01'
year: '2020'
...
---
_id: '21410'
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.
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
id: '530'
last_name: Sureth-Sloane
citation:
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).
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.
ieee: E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, How Does Trust Affect
Concessionary Behavior in Tax Bargaining?, vol. No. 41. 2020.
mla: Eberhartinger, Eva, et al. 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.
date_created: 2021-03-09T08:36:17Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3723499
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: How Does Trust Affect Concessionary Behavior in Tax Bargaining?
type: working_paper
user_id: '68607'
volume: No. 41
year: '2020'
...
---
_id: '21411'
abstract:
- lang: eng
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.
author:
- first_name: Vanessa
full_name: Flagmeier, Vanessa
last_name: Flagmeier
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective
Tax Rate? Vol No. 37.; 2020.
apa: Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2020). When Do Firms
Highlight Their Effective Tax Rate? (Vol. No. 37).
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} }'
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.
ieee: V. Flagmeier, J. Müller, and C. Sureth-Sloane, When Do Firms Highlight
Their Effective Tax Rate?, vol. No. 37. 2020.
mla: Flagmeier, Vanessa, et al. When Do Firms Highlight Their Effective Tax Rate?
Vol. No. 37, 2020.
short: V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their
Effective Tax Rate?, 2020.
date_created: 2021-03-09T08:39:42Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3693374
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: When Do Firms Highlight Their Effective Tax Rate?
type: working_paper
user_id: '68607'
volume: No. 37
year: '2020'
...
---
_id: '21414'
author:
- first_name: Vanessa
full_name: Heile, Vanessa
id: '83380'
last_name: Heile
- first_name: Hans-Peter
full_name: Huber, Hans-Peter
last_name: Huber
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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'
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} }'
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.'
ieee: 'V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Umfrage: Steuerliche
Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in
der Krise. 2020.'
mla: 'Heile, Vanessa, et al. Umfrage: Steuerliche Verwaltungskosten, Steuerliche
Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise. 2020, doi:10.52569/RUHF6645.'
short: 'V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche
Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in
Der Krise, 2020.'
date_created: 2021-03-09T08:47:55Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.52569/RUHF6645
language:
- iso: eng
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'
status: public
title: 'Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen
und Investitionen in der Krise'
type: report
user_id: '68751'
year: '2020'
...
---
_id: '21416'
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.
author:
- first_name: Thomas
full_name: Hoppe, Thomas
last_name: Hoppe
citation:
ama: Hoppe T. 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).
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} }'
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.
ieee: T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the
OECD Average, vol. No. 14. 2020.
mla: Hoppe, Thomas. Tax Complexity in Australia - A Survey-Based Comparison to
the OECD Average. Vol. No. 14, 2020.
short: T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the
OECD Average, 2020.
date_created: 2021-03-09T08:51:55Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526193
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average
type: working_paper
user_id: '68607'
volume: No. 14
year: '2020'
...
---
_id: '21417'
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: Adrian
full_name: Schipp, Adrian
id: '44288'
last_name: Schipp
- first_name: Felix
full_name: Siegel, Felix
last_name: Siegel
- 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, Schipp A, Siegel F, Sturm S, Sureth-Sloane C. 2018 Global
MNC Tax Complexity Survey.; 2020. doi:10.52569/RPVO1003
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
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} }'
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.
ieee: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, and C. Sureth-Sloane,
2018 Global MNC Tax Complexity Survey. 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.
date_created: 2021-03-09T08:56:59Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.52569/RPVO1003
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.taxcomplexity.org/download/2018%20Global%20MNC%20Tax%20Complexity%20Survey%20-%20Executive%20Summary.pdf
oa: '1'
status: public
title: 2018 Global MNC Tax Complexity Survey
type: report
user_id: '68751'
year: '2020'
...
---
_id: '21418'
abstract:
- lang: eng
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.
author:
- first_name: Thomas
full_name: Hoppe, Thomas
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. 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).'
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} }'
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.'
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.'
mla: 'Hoppe, Thomas, et al. 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.'
date_created: 2021-03-09T08:59:47Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3469663
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: 'Measuring Tax Complexity Across Countries: A Survey Study on MNCs'
type: working_paper
user_id: '68607'
volume: No. 5
year: '2020'
...
---
_id: '21419'
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.
author:
- first_name: Thomas
full_name: Hoppe, Thomas
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
- first_name: Johannes
full_name: Voget, Johannes
last_name: Voget
citation:
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.'
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).'
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} }'
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.'
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.'
mla: 'Hoppe, Thomas, et al. 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.'
date_created: 2021-03-09T09:01:35Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526177
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: 'The Relation between Tax Complexity and Foreign Direct Investments: Evidence
Across Countries'
type: working_paper
user_id: '68607'
volume: No. 13
year: '2020'
...
---
_id: '21422'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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.
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} }'
chicago: 'Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex
ist das Steuersystem in Deutschland.” AWV-Informationen, no. 5 (2020):
16–19.'
ieee: C. Sureth-Sloane, “Steuerkomplexität als Standortfaktor. So komplex ist das
Steuersystem in Deutschland,” AWV-Informationen, no. 5, pp. 16–19, 2020.
mla: Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist
das Steuersystem in Deutschland.” AWV-Informationen, no. 5, 2020, pp. 16–19.
short: C. Sureth-Sloane, AWV-Informationen (2020) 16–19.
date_created: 2021-03-09T09:16:05Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
issue: '5'
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'
page: 16-19
publication: AWV-Informationen
status: public
title: Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland
type: journal_article
user_id: '68607'
year: '2020'
...