--- _id: '21394' author: - first_name: Eva-Maria full_name: Grote, Eva-Maria last_name: Grote - first_name: Stefan full_name: Pfeifer, Stefan last_name: Pfeifer - first_name: Daniel full_name: Röltgen, Daniel last_name: Röltgen - first_name: Arno full_name: Kühn, Arno last_name: Kühn - first_name: Roman full_name: Dumitrescu, Roman id: '16190' last_name: Dumitrescu citation: ama: 'Grote E-M, Pfeifer S, Röltgen D, Kühn A, Dumitrescu R. Towards defining role models in Advanced Systems Engineering. In: Proceedings of the 2020 IEEE International Symposium on Systems Engineering. ; 2020.' apa: Grote, E.-M., Pfeifer, S., Röltgen, D., Kühn, A., & Dumitrescu, R. (2020). Towards defining role models in Advanced Systems Engineering. In Proceedings of the 2020 IEEE International Symposium on Systems Engineering. Wien. bibtex: '@inproceedings{Grote_Pfeifer_Röltgen_Kühn_Dumitrescu_2020, title={Towards defining role models in Advanced Systems Engineering}, booktitle={Proceedings of the 2020 IEEE International Symposium on Systems Engineering}, author={Grote, Eva-Maria and Pfeifer, Stefan and Röltgen, Daniel and Kühn, Arno and Dumitrescu, Roman}, year={2020} }' chicago: Grote, Eva-Maria, Stefan Pfeifer, Daniel Röltgen, Arno Kühn, and Roman Dumitrescu. “Towards Defining Role Models in Advanced Systems Engineering.” In Proceedings of the 2020 IEEE International Symposium on Systems Engineering, 2020. ieee: E.-M. Grote, S. Pfeifer, D. Röltgen, A. Kühn, and R. Dumitrescu, “Towards defining role models in Advanced Systems Engineering,” in Proceedings of the 2020 IEEE International Symposium on Systems Engineering, Wien, 2020. mla: Grote, Eva-Maria, et al. “Towards Defining Role Models in Advanced Systems Engineering.” Proceedings of the 2020 IEEE International Symposium on Systems Engineering, 2020. short: 'E.-M. Grote, S. Pfeifer, D. Röltgen, A. Kühn, R. Dumitrescu, in: Proceedings of the 2020 IEEE International Symposium on Systems Engineering, 2020.' conference: end_date: 2020-10-14 location: Wien name: IEEE International Symposium on Systems Engineering start_date: 2020-10-12 date_created: 2021-03-08T10:38:12Z date_updated: 2022-01-06T06:54:58Z department: - _id: '563' language: - iso: eng publication: Proceedings of the 2020 IEEE International Symposium on Systems Engineering quality_controlled: '1' status: public title: Towards defining role models in Advanced Systems Engineering type: conference user_id: '43136' year: '2020' ... --- _id: '21395' author: - first_name: Roman full_name: Dumitrescu, Roman id: '16190' last_name: Dumitrescu - first_name: Christian full_name: Tschirner, Christian last_name: Tschirner - first_name: Michael full_name: Bansmann, Michael last_name: Bansmann citation: ama: 'Dumitrescu R, Tschirner C, Bansmann M. Systems Engineering als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung. In: Maier G, Engels G, Steffen E, eds. Handbuch Gestaltung digitaler und vernetzter Arbeitswelten. Springer-Verlag GmbH; 2020:405-432.' apa: Dumitrescu, R., Tschirner, C., & Bansmann, M. (2020). Systems Engineering als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung. In G. Maier, G. Engels, & E. Steffen (Eds.), Handbuch Gestaltung digitaler und vernetzter Arbeitswelten (pp. 405–432). Springer-Verlag GmbH. bibtex: '@inbook{Dumitrescu_Tschirner_Bansmann_2020, title={Systems Engineering als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung}, booktitle={Handbuch Gestaltung digitaler und vernetzter Arbeitswelten}, publisher={Springer-Verlag GmbH}, author={Dumitrescu, Roman and Tschirner, Christian and Bansmann, Michael}, editor={Maier, Günter and Engels, Gregor and Steffen, EckhardEditors}, year={2020}, pages={405–432} }' chicago: Dumitrescu, Roman, Christian Tschirner, and Michael Bansmann. “Systems Engineering als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung.” In Handbuch Gestaltung digitaler und vernetzter Arbeitswelten, edited by Günter Maier, Gregor Engels, and Eckhard Steffen, 405–32. Springer-Verlag GmbH, 2020. ieee: R. Dumitrescu, C. Tschirner, and M. Bansmann, “Systems Engineering als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung,” in Handbuch Gestaltung digitaler und vernetzter Arbeitswelten, G. Maier, G. Engels, and E. Steffen, Eds. Springer-Verlag GmbH, 2020, pp. 405–432. mla: Dumitrescu, Roman, et al. “Systems Engineering als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung.” Handbuch Gestaltung digitaler und vernetzter Arbeitswelten, edited by Günter Maier et al., Springer-Verlag GmbH, 2020, pp. 405–32. short: 'R. Dumitrescu, C. Tschirner, M. Bansmann, in: G. Maier, G. Engels, E. Steffen (Eds.), Handbuch Gestaltung digitaler und vernetzter Arbeitswelten, Springer-Verlag GmbH, 2020, pp. 405–432.' date_created: 2021-03-08T10:41:36Z date_updated: 2022-01-06T06:54:58Z department: - _id: '563' editor: - first_name: Günter full_name: Maier, Günter last_name: Maier - first_name: Gregor full_name: Engels, Gregor last_name: Engels - first_name: Eckhard full_name: Steffen, Eckhard last_name: Steffen language: - iso: ger page: 405-432 publication: Handbuch Gestaltung digitaler und vernetzter Arbeitswelten publisher: Springer-Verlag GmbH status: public title: Systems Engineering als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung type: book_chapter user_id: '15782' year: '2020' ... --- _id: '21396' abstract: - lang: eng text: "Verifiable random functions (VRFs) are essentially digital signatures with additional properties, namely verifiable uniqueness and pseudorandomness, which make VRFs a useful tool, e.g., to prevent enumeration in DNSSEC Authenticated Denial of Existence and the CONIKS key management system, or in the random committee selection of the Algorand blockchain.\r\n\r\nMost standard-model VRFs rely on admissible hash functions (AHFs) to achieve security against adaptive attacks in the standard model. Known AHF constructions are based on error-correcting codes, which yield asymptotically efficient constructions. However, previous works do not clarify how the code should be instantiated concretely in the real world. The rate and the minimal distance of the selected code have significant impact on the efficiency of the resulting cryptosystem, therefore it is unclear if and how the aforementioned constructions can be used in practice.\r\n\r\nFirst, we explain inherent limitations of code-based AHFs. Concretely, we assume that even if we were given codes that achieve the well-known Gilbert-Varshamov or McEliece-Rodemich-Rumsey-Welch bounds, existing AHF-based constructions of verifiable random functions (VRFs) can only be instantiated quite inefficiently. Then we introduce and construct computational AHFs (cAHFs). While classical AHFs are information-theoretic, and therefore work even in presence of computationally unbounded adversaries, cAHFs provide only security against computationally bounded adversaries. However, we show that cAHFs can be instantiated significantly more efficiently. Finally, we use our cAHF to construct the currently most efficient verifiable random function with full adaptive security in the standard model." author: - first_name: Tibor full_name: Jager, Tibor last_name: Jager - first_name: David full_name: Niehues, David id: '36113' last_name: Niehues citation: ama: 'Jager T, Niehues D. On the Real-World Instantiability of Admissible Hash Functions and Efficient Verifiable Random Functions. In: Lecture Notes in Computer Science. Cham; 2020. doi:10.1007/978-3-030-38471-5_13' apa: Jager, T., & Niehues, D. (2020). On the Real-World Instantiability of Admissible Hash Functions and Efficient Verifiable Random Functions. In Lecture Notes in Computer Science. Cham. https://doi.org/10.1007/978-3-030-38471-5_13 bibtex: '@inbook{Jager_Niehues_2020, place={Cham}, title={On the Real-World Instantiability of Admissible Hash Functions and Efficient Verifiable Random Functions}, DOI={10.1007/978-3-030-38471-5_13}, booktitle={Lecture Notes in Computer Science}, author={Jager, Tibor and Niehues, David}, year={2020} }' chicago: Jager, Tibor, and David Niehues. “On the Real-World Instantiability of Admissible Hash Functions and Efficient Verifiable Random Functions.” In Lecture Notes in Computer Science. Cham, 2020. https://doi.org/10.1007/978-3-030-38471-5_13. ieee: T. Jager and D. Niehues, “On the Real-World Instantiability of Admissible Hash Functions and Efficient Verifiable Random Functions,” in Lecture Notes in Computer Science, Cham, 2020. mla: Jager, Tibor, and David Niehues. “On the Real-World Instantiability of Admissible Hash Functions and Efficient Verifiable Random Functions.” Lecture Notes in Computer Science, 2020, doi:10.1007/978-3-030-38471-5_13. short: 'T. Jager, D. Niehues, in: Lecture Notes in Computer Science, Cham, 2020.' conference: end_date: 2019-08-16 location: Waterloo, Canada name: Selected Areas in Cryptography start_date: 2019-08-12 date_created: 2021-03-08T16:50:31Z date_updated: 2022-01-06T06:54:58Z ddc: - '000' department: - _id: '558' doi: 10.1007/978-3-030-38471-5_13 file: - access_level: closed content_type: application/pdf creator: davnie date_created: 2021-03-08T17:02:37Z date_updated: 2021-03-08T17:02:37Z file_id: '21399' file_name: Jager und Niehues - 2020 - On the Real-World Instantiability of Admissible Ha.pdf file_size: 706743 relation: main_file file_date_updated: 2021-03-08T17:02:37Z has_accepted_license: '1' keyword: - Admissible hash functions - Verifiable random functions - Error-correcting codes - Provable security language: - iso: eng main_file_link: - url: https://link.springer.com/content/pdf/10.1007%252F978-3-030-38471-5_13.pdf place: Cham project: - _id: '1' name: SFB 901 - _id: '4' name: SFB 901 - Project Area C - _id: '13' name: SFB 901 - Subproject C1 publication: Lecture Notes in Computer Science publication_identifier: isbn: - '9783030384708' - '9783030384715' issn: - 0302-9743 - 1611-3349 publication_status: published quality_controlled: '1' related_material: link: - relation: later_version url: https://eprint.iacr.org/2019/1335.pdf status: public title: On the Real-World Instantiability of Admissible Hash Functions and Efficient Verifiable Random Functions type: book_chapter user_id: '36113' year: '2020' ... --- _id: '21403' abstract: - lang: ger text: Es werden die Anwendungsvoraussetzungen des § 6a GrEStG unter Berücksichtigung der jüngsten BFH-Rspr. dargestellt und ein tabellarischer Überblick über die einzelnen Entscheidungen gegeben. Ausgehend von den Urteilsfällen wird auf die grunderwerbsteuerliche Behandlung von verschiedenen Umwandlungen eingegangen. In einem Ausblick wird der Bezug zum aktuellen Gesetzgebungsverfahren zur Reform der GrESt hergestellt. author: - first_name: Sebastian full_name: Binder, Sebastian last_name: Binder - first_name: Johannes full_name: Lorenz, Johannes last_name: Lorenz citation: ama: Binder S, Lorenz J. Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung. Der Konzern. 2020;18(3):98-104. apa: Binder, S., & Lorenz, J. (2020). Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung. Der Konzern, 18(3), 98–104. bibtex: '@article{Binder_Lorenz_2020, title={Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung}, volume={18}, number={3}, journal={Der Konzern}, author={Binder, Sebastian and Lorenz, Johannes}, year={2020}, pages={98–104} }' chicago: 'Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” Der Konzern 18, no. 3 (2020): 98–104.' ieee: S. Binder and J. Lorenz, “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung,” Der Konzern, vol. 18, no. 3, pp. 98–104, 2020. mla: Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” Der Konzern, vol. 18, no. 3, 2020, pp. 98–104. short: S. Binder, J. Lorenz, Der Konzern 18 (2020) 98–104. date_created: 2021-03-09T07:51:04Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' intvolume: ' 18' issue: '3' language: - iso: ger main_file_link: - url: https://research.owlit.de/document/f8b7cc3d-e39d-32e9-887f-0e79b55578cd page: 98-104 publication: Der Konzern status: public title: Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung type: journal_article user_id: '68607' volume: 18 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: '21408' abstract: - lang: eng text: This study presents a model in which heterogenous, risk-averse agents can use either (legal) tax optimisation or (illegal) tax evasion to reduce their tax burden and thus increase their utility. In addition to introducing individual variables like risk aversion or income, we allow agents to observe the behaviour of their neighbours. Depending on the behaviour of their peer group’s members, the agents’ utilities may increase or decrease, respectively. Simulation results show that taxpayers favour illegal evasion over legal optimisation in most cases. We find that interactions between taxpayers and their social networks have a deep impact on aggregate behaviour. Parameter changes such as increasing audit rates affect the results, often being intensified by social interactions. The effect of such changes varies depending on whether or not a fraction of agents is considered inherently honest. author: - first_name: Markus full_name: Diller, Markus last_name: Diller - first_name: Johannes full_name: Lorenz, Johannes last_name: Lorenz - first_name: David full_name: Meier, David last_name: Meier citation: ama: 'Diller M, Lorenz J, Meier D. Tax Avoidance and Social Control. In: Neufeld JS, Buscher U, Lasch R, Möst D, Schönberger J, eds. Operations Research Proceedings 2019. Springer; 2020:633-639. doi:10.1007/978-3-030-48439-2_77' apa: Diller, M., Lorenz, J., & Meier, D. (2020). Tax Avoidance and Social Control. In J. S. Neufeld, U. Buscher, R. Lasch, D. Möst, & J. Schönberger (Eds.), Operations Research Proceedings 2019 (pp. 633–639). Springer. https://doi.org/10.1007/978-3-030-48439-2_77 bibtex: '@inbook{Diller_Lorenz_Meier_2020, title={Tax Avoidance and Social Control}, DOI={10.1007/978-3-030-48439-2_77}, booktitle={ Operations Research Proceedings 2019}, publisher={Springer}, author={Diller, Markus and Lorenz, Johannes and Meier, David}, editor={Neufeld, Janis S. and Buscher, Udo and Lasch, Rainer and Möst, Dominik and Schönberger, JörnEditors}, year={2020}, pages={633–639} }' chicago: Diller, Markus, Johannes Lorenz, and David Meier. “Tax Avoidance and Social Control.” In Operations Research Proceedings 2019, edited by Janis S. Neufeld, Udo Buscher, Rainer Lasch, Dominik Möst, and Jörn Schönberger, 633–39. Springer, 2020. https://doi.org/10.1007/978-3-030-48439-2_77. ieee: M. Diller, J. Lorenz, and D. Meier, “Tax Avoidance and Social Control,” in Operations Research Proceedings 2019, J. S. Neufeld, U. Buscher, R. Lasch, D. Möst, and J. Schönberger, Eds. Springer, 2020, pp. 633–639. mla: Diller, Markus, et al. “Tax Avoidance and Social Control.” Operations Research Proceedings 2019, edited by Janis S. Neufeld et al., Springer, 2020, pp. 633–39, doi:10.1007/978-3-030-48439-2_77. short: 'M. Diller, J. Lorenz, D. Meier, in: J.S. Neufeld, U. Buscher, R. Lasch, D. Möst, J. Schönberger (Eds.), Operations Research Proceedings 2019, Springer, 2020, pp. 633–639.' date_created: 2021-03-09T08:26:38Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' doi: 10.1007/978-3-030-48439-2_77 editor: - first_name: Janis S. full_name: Neufeld, Janis S. last_name: Neufeld - first_name: Udo full_name: Buscher, Udo last_name: Buscher - first_name: Rainer full_name: Lasch, Rainer last_name: Lasch - first_name: Dominik full_name: Möst, Dominik last_name: Möst - first_name: Jörn full_name: Schönberger, Jörn last_name: Schönberger language: - iso: eng page: 633-639 publication: ' Operations Research Proceedings 2019' publication_identifier: isbn: - 978-3-030-48439-2 publisher: Springer status: public title: Tax Avoidance and Social Control type: book_chapter user_id: '68607' 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' ...