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IEEE.","short":"S. Arzt, S. Rasthofer, E. Lovat, E. 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Roppel. “Kehrtwende in Der Gesundheitspolitik - Unnötige Abkehr von Einer Erfolgreichen Reform Zur Finanzierung Der Gesetzlichen Krankenversicherung.” <i>RWI Position</i> 59 (2014)."},"user_id":"63697","intvolume":"        59","title":"Kehrtwende in der Gesundheitspolitik - Unnötige Abkehr von einer erfolgreichen Reform zur Finanzierung der gesetzlichen Krankenversicherung","author":[{"first_name":"Hendrik","full_name":"Schmitz, Hendrik","last_name":"Schmitz"},{"last_name":"Augurzky","full_name":"Augurzky, B.","first_name":"B."},{"last_name":"Roppel","first_name":"U.","full_name":"Roppel, U."}]},{"page":"117-141(25)","_id":"5333","volume":"Volume 23, Number 1","date_updated":"2022-01-06T07:01:50Z","date_created":"2018-11-05T09:02:58Z","publisher":"Routledge, part of the Taylor & Francis Group","language":[{"iso":"eng"}],"type":"working_paper","year":"2014","status":"public","citation":{"short":"J. Müller, The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience, Routledge, part of the Taylor &#38; Francis Group, 2014.","bibtex":"@book{Müller_2014, series={European Accounting Review}, title={The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience}, volume={Volume 23, Number 1}, DOI={<a href=\"https://doi.org/10.1080/09638180.2012.746528\">10.1080/09638180.2012.746528</a>}, publisher={Routledge, part of the Taylor &#38; Francis Group}, author={Müller, Jens}, year={2014}, pages={117-141(25)}, collection={European Accounting Review} }","mla":"Müller, Jens. <i>The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience</i>. Vol. Volume 23, Number 1, Routledge, part of the Taylor &#38; Francis Group, 2014, pp. 117-141(25), doi:<a href=\"https://doi.org/10.1080/09638180.2012.746528\">10.1080/09638180.2012.746528</a>.","ieee":"J. Müller, <i>The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience</i>, vol. Volume 23, Number 1. Routledge, part of the Taylor &#38; Francis Group, 2014, pp. 117-141(25).","chicago":"Müller, Jens. <i>The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience</i>. Vol. Volume 23, Number 1. European Accounting Review. Routledge, part of the Taylor &#38; Francis Group, 2014. <a href=\"https://doi.org/10.1080/09638180.2012.746528\">https://doi.org/10.1080/09638180.2012.746528</a>.","apa":"Müller, J. (2014). <i>The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience</i> (Vol. Volume 23, Number 1, pp. 117-141(25)). Routledge, part of the Taylor &#38; Francis Group. <a href=\"https://doi.org/10.1080/09638180.2012.746528\">https://doi.org/10.1080/09638180.2012.746528</a>","ama":"Müller J. <i>The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience</i>. Vol Volume 23, Number 1. Routledge, part of the Taylor &#38; Francis Group; 2014:117-141(25). doi:<a href=\"https://doi.org/10.1080/09638180.2012.746528\">10.1080/09638180.2012.746528</a>"},"series_title":"European Accounting Review","user_id":"48187","department":[{"_id":"186"},{"_id":"189"}],"jel":["H2","M41"],"title":"The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience","author":[{"last_name":"Müller","id":"1245","first_name":"Jens","full_name":"Müller, Jens"}],"abstract":[{"lang":"eng","text":"When taxes on capital or wealth are levied, in most countries companies have to be assessed in terms of their market value (MV). Estimating the MV of private companies for tax purposes is a challenging task for tax authorities as MVs are not available. In this study, I empirically analyse to what extent an accounting-based tax valuation method for private companies, a simplified residual income model, succeeds in matching the MV. I refer to the mandatory Standardised Combination Model that is a special case of methods commonly used in several countries. In the absence of market prices for private companies, I use a sample of small German public companies as a proxy. I validate this approach using a sensitivity analysis that involves matching the sample of public companies with that of private companies. The results imply that the mandatory Standardised Combination Model leads to a severe unequal treatment not only between public and private companies but also among private companies across and within industries. Furthermore, I simulate the effects of variation in the key parameters and highlight their impact on the approximation quality of the Standardised Combination Method. The findings are relevant to tax reform discussions as well as to tax policy-makers and practitioners in many countries. "}],"doi":"10.1080/09638180.2012.746528"},{"status":"public","language":[{"iso":"eng"}],"type":"journal_article","year":"2014","date_created":"2018-11-08T13:02:14Z","publication":"Journal of Small Business Management.","date_updated":"2022-01-06T07:01:54Z","_id":"5444","author":[{"first_name":"F B","full_name":"Zapkau, F B","last_name":"Zapkau"},{"full_name":"Schwens, C","first_name":"C","last_name":"Schwens"},{"id":"42362","last_name":"Kabst","full_name":"Kabst, Rüdiger","first_name":"Rüdiger"}],"title":"The Role of prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications.","department":[{"_id":"274"}],"user_id":"46632","citation":{"mla":"Zapkau, F. B., et al. “The Role of Prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications.” <i>Journal of Small Business Management.</i>, 2014.","bibtex":"@article{Zapkau_Schwens_Kabst_2014, title={The Role of prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications.}, journal={Journal of Small Business Management.}, author={Zapkau, F B and Schwens, C and Kabst, Rüdiger}, year={2014} }","short":"F.B. Zapkau, C. Schwens, R. Kabst, Journal of Small Business Management. (2014).","apa":"Zapkau, F. B., Schwens, C., &#38; Kabst, R. (2014). The Role of prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications. <i>Journal of Small Business Management.</i>","ama":"Zapkau FB, Schwens C, Kabst R. The Role of prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications. <i>Journal of Small Business Management</i>. 2014.","chicago":"Zapkau, F B, C Schwens, and Rüdiger Kabst. “The Role of Prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications.” <i>Journal of Small Business Management.</i>, 2014.","ieee":"F. B. Zapkau, C. Schwens, and R. 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