--- _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' ...