@article{21427, abstract = {{Under the German Inheritance Tax and Gift Tax Act, the transfer of business assets can be exempted from taxation up to 100%. However, this exemption depends on the evolution of the company’s payroll, which is highly uncertain. We model the uncertain nature of payroll evolution using a Geometric Brownian motion. We obtain closed-form solutions for the expected effective exemption and for the expected effective tax rate. We find that the uncertainty effect is most pronounced for moderate negative and positive growth rates. Furthermore, higher uncertainty reduces the value of the effective tax exemption. Also, we find that the (partially progressive) German inheritance tax function by trend promotes standard exemption. The results enable tax planners to make an optimal choice between standard or full exemption and allow for calculating the expected tax burden.}}, author = {{Diller, Markus and Späth, Thomas and Lorenz, Johannes}}, journal = {{Journal of Business Economics}}, number = {{5}}, pages = {{599--626}}, title = {{{Inheritance Tax Planning with Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal Choice between Full and Standard Exemption}}}, volume = {{89}}, year = {{2019}}, } @article{21424, abstract = {{There are two ways for taxpayers to avoid paying taxes: legal tax optimization and illegal tax evasion. The government reacts by altering the law, and by conducting audits, respectively. These phenomena are modeled as a strategic interaction between all taxpayers: the more taxpayers optimize, the lower the optimization result as a consequence of the government tightening the tax law. The more taxpayers evade, the higher the risk of detection because of the tax agencies increasing the audit probability. It emerges that, in equilibrium, the population shares of optimizers and evaders are not interdependent; rather, they both increase to the detriment of the share of non-optimizing taxpayers. If the government reacts to changed optimization behavior with too large a delay, an equilibrium tax law cannot be reached. Tax codes should be updated rapidly in order to avoid a permanent change of the tax law, which is costly both for the legislator and the taxpayers facing legal uncertainty.}}, author = {{Lorenz, Johannes}}, journal = {{Journal of Evolutionary Economics}}, pages = {{581--609}}, title = {{{Population Dynamics of Tax Avoidance with Crowding Effects}}}, doi = {{10.1007/s00191-018-0572-6}}, volume = {{29}}, year = {{2019}}, } @article{14905, abstract = {{A key premise underlying most of the economic literature is that rational decision-makers will choose dominant strategies over dominated alternatives. However, prior literature in various disciplines including business, psychology, and economics document a series of phenomena associated with violations of the dominance principle in decision-making. In this comprehensive review, we discuss conditions under which people violate the dominance principle in decision-making. When presenting violations of dominance in empirical and experimental studies, we differentiate between absolute, statewise, and stochastic (first- and second-order) violations of dominance. Furthermore, we categorize the literature by the leading causes for dominance violations: framing, reference points, certainty effects, bounded rationality, and emotional responses.}}, author = {{Kourouxous, Thomas and Bauer, Thomas}}, issn = {{2198-3402}}, journal = {{Business Research}}, number = {{1}}, pages = {{209--239}}, title = {{{Violations of Dominance in Decision-Making}}}, doi = {{10.1007/s40685-019-0093-7}}, volume = {{12}}, year = {{2019}}, } @article{14910, author = {{Majdanska, Alicja and Wu, Yuchen}}, journal = {{Tax Notes International}}, number = {{10}}, pages = {{1045--1065}}, title = {{{Using Impact Evaluation to Examine Domestic and International Cooperative Compliance Programs}}}, volume = {{93}}, year = {{2019}}, } @inproceedings{60785, author = {{Weiss Lucas, c. and Nettekoven, c. and Jonas, Kristina and Lichtenstein, T. and Grefkes, C. and Goldbrunner, R.}}, title = {{{Cortical time course of language processing – an exploratory nTMS study}}}, doi = {{https://doi.org/10.3205/19dgnc321 }}, year = {{2019}}, } @inproceedings{57983, author = {{Weiß Lucas, Carolin and Nettekoven, Charlotte and Jonas, Kristina and Lichtenstein, Thorsten and Grefkes, Christian and Goldbrunner, Roland}}, keywords = {{610 Medical sciences, Medicine}}, title = {{{Observer-independent language mapping using a semantic decision task}}}, doi = {{10.3205/19DGNC322}}, year = {{2019}}, } @article{53950, author = {{Weiss Lucas, Carolin and Kallioniemi, Elisa and Neuschmelting, Volker and Nettekoven, Charlotte and Pieczewski, Julia and Jonas, Kristina and Goldbrunner, Roland and Karhu, Jari and Grefkes, Christian and Julkunen, Petro}}, issn = {{0896-0267}}, journal = {{Brain Topography}}, number = {{3}}, pages = {{418--434}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Cortical Inhibition of Face and Jaw Muscle Activity and Discomfort Induced by Repetitive and Paired-Pulse TMS During an Overt Object Naming Task}}}, doi = {{10.1007/s10548-019-00698-9}}, volume = {{32}}, year = {{2019}}, } @article{53949, author = {{Neumann, Sandra and Quinting, Jana and Rosenkranz, Anna and de Beer, Carola and Jonas, Kristina and Stenneken, Prisca}}, issn = {{0021-9924}}, journal = {{Journal of Communication Disorders}}, pages = {{24--45}}, publisher = {{Elsevier BV}}, title = {{{Quality of life in adults with neurogenic speech-language-communication difficulties: A systematic review of existing measures}}}, doi = {{10.1016/j.jcomdis.2019.01.003}}, volume = {{79}}, year = {{2019}}, } @inproceedings{60783, author = {{Nettekoven, c. and Pieczewski, J. and Neuschelting, V. and Jonas, Kristina and Grefkes, C. and Goldbrunner, R. and Lucas, C.W.}}, number = {{8}}, pages = {{e140}}, title = {{{FV42 Test–retest reliability of high-frequency rTMS for language mapping}}}, doi = {{https://doi.org/10.1016/j.clinph.2019.04.647 }}, volume = {{130}}, year = {{2019}}, } @inproceedings{58027, author = {{Lucas, C. Weiß and Nettekoven, C. and Schmehr, J. and Jonas, Kristina and Karhu, J. and Goldbrunner, R. and Grefkes, C.}}, booktitle = {{Clinical Neurophysiology}}, issn = {{13882457}}, number = {{8}}, pages = {{e139--e140}}, title = {{{FV 41 Short-train transcranial magnetic stimulation for time-locked mapping of cortical language processing}}}, doi = {{10.1016/j.clinph.2019.04.646}}, volume = {{130}}, year = {{2019}}, } @article{60701, author = {{Quinting, J and Jonas, Kristina and Stenneken, P and Hußmann, K}}, journal = {{Forschung Sprache}}, number = {{3}}, pages = {{25--38}}, title = {{{ „Aus dem Rahmen gefallen?" Metaphern und Idiome zur Identifikation kognitiver Kommunikationsstörungen}}}, volume = {{7}}, year = {{2019}}, } @article{57963, author = {{Quinting, Jana and Jonas, Kristina}}, journal = {{Sprachtherapie aktuell: Praxis – Beruf – Verband}}, number = {{3}}, pages = {{3–9}}, title = {{{Die Checkliste für kognitive Kommunikationsstörungen nach erworbener Hirnschädigung (CCCABI-DE) - Ein Screeningverfahren}}}, volume = {{1}}, year = {{2019}}, }