---
_id: '14870'
article_type: original
author:
- first_name: Qunshuo
full_name: Wei, Qunshuo
last_name: Wei
- first_name: Basudeb
full_name: Sain, Basudeb
last_name: Sain
- first_name: Yongtian
full_name: Wang, Yongtian
last_name: Wang
- first_name: Bernhard
full_name: Reineke, Bernhard
last_name: Reineke
- first_name: Xiaowei
full_name: Li, Xiaowei
last_name: Li
- first_name: Lingling
full_name: Huang, Lingling
last_name: Huang
- first_name: Thomas
full_name: Zentgraf, Thomas
id: '30525'
last_name: Zentgraf
orcid: 0000-0002-8662-1101
citation:
ama: Wei Q, Sain B, Wang Y, et al. Simultaneous Spectral and Spatial Modulation
for Color Printing and Holography Using All-dielectric Metasurfaces. Nano Letters.
2019;19(12):8964–8971. doi:10.1021/acs.nanolett.9b03957
apa: Wei, Q., Sain, B., Wang, Y., Reineke, B., Li, X., Huang, L., & Zentgraf,
T. (2019). Simultaneous Spectral and Spatial Modulation for Color Printing and
Holography Using All-dielectric Metasurfaces. Nano Letters, 19(12),
8964–8971. https://doi.org/10.1021/acs.nanolett.9b03957
bibtex: '@article{Wei_Sain_Wang_Reineke_Li_Huang_Zentgraf_2019, title={Simultaneous
Spectral and Spatial Modulation for Color Printing and Holography Using All-dielectric
Metasurfaces}, volume={19}, DOI={10.1021/acs.nanolett.9b03957},
number={12}, journal={Nano Letters}, author={Wei, Qunshuo and Sain, Basudeb and
Wang, Yongtian and Reineke, Bernhard and Li, Xiaowei and Huang, Lingling and Zentgraf,
Thomas}, year={2019}, pages={8964–8971} }'
chicago: 'Wei, Qunshuo, Basudeb Sain, Yongtian Wang, Bernhard Reineke, Xiaowei Li,
Lingling Huang, and Thomas Zentgraf. “Simultaneous Spectral and Spatial Modulation
for Color Printing and Holography Using All-Dielectric Metasurfaces.” Nano
Letters 19, no. 12 (2019): 8964–8971. https://doi.org/10.1021/acs.nanolett.9b03957.'
ieee: Q. Wei et al., “Simultaneous Spectral and Spatial Modulation for Color
Printing and Holography Using All-dielectric Metasurfaces,” Nano Letters,
vol. 19, no. 12, pp. 8964–8971, 2019.
mla: Wei, Qunshuo, et al. “Simultaneous Spectral and Spatial Modulation for Color
Printing and Holography Using All-Dielectric Metasurfaces.” Nano Letters,
vol. 19, no. 12, 2019, pp. 8964–8971, doi:10.1021/acs.nanolett.9b03957.
short: Q. Wei, B. Sain, Y. Wang, B. Reineke, X. Li, L. Huang, T. Zentgraf, Nano
Letters 19 (2019) 8964–8971.
date_created: 2019-11-10T10:18:37Z
date_updated: 2022-01-06T06:52:09Z
department:
- _id: '15'
- _id: '230'
- _id: '289'
doi: 10.1021/acs.nanolett.9b03957
intvolume: ' 19'
issue: '12'
language:
- iso: eng
page: 8964–8971
publication: Nano Letters
publication_identifier:
issn:
- 1530-6984
- 1530-6992
publication_status: published
quality_controlled: '1'
status: public
title: Simultaneous Spectral and Spatial Modulation for Color Printing and Holography
Using All-dielectric Metasurfaces
type: journal_article
user_id: '30525'
volume: 19
year: '2019'
...
---
_id: '14890'
author:
- first_name: Stefan
full_name: Kuhlemann, Stefan
id: '38910'
last_name: Kuhlemann
- first_name: Meinolf
full_name: Sellmann, Meinolf
last_name: Sellmann
- first_name: Kevin
full_name: Tierney, Kevin
last_name: Tierney
citation:
ama: 'Kuhlemann S, Sellmann M, Tierney K. Exploiting Counterfactuals for Scalable
Stochastic Optimization. In: Lecture Notes in Computer Science. Cham; 2019.
doi:10.1007/978-3-030-30048-7_40'
apa: Kuhlemann, S., Sellmann, M., & Tierney, K. (2019). Exploiting Counterfactuals
for Scalable Stochastic Optimization. In Lecture Notes in Computer Science.
Cham. https://doi.org/10.1007/978-3-030-30048-7_40
bibtex: '@inbook{Kuhlemann_Sellmann_Tierney_2019, place={Cham}, title={Exploiting
Counterfactuals for Scalable Stochastic Optimization}, DOI={10.1007/978-3-030-30048-7_40},
booktitle={Lecture Notes in Computer Science}, author={Kuhlemann, Stefan and Sellmann,
Meinolf and Tierney, Kevin}, year={2019} }'
chicago: Kuhlemann, Stefan, Meinolf Sellmann, and Kevin Tierney. “Exploiting Counterfactuals
for Scalable Stochastic Optimization.” In Lecture Notes in Computer Science.
Cham, 2019. https://doi.org/10.1007/978-3-030-30048-7_40.
ieee: S. Kuhlemann, M. Sellmann, and K. Tierney, “Exploiting Counterfactuals for
Scalable Stochastic Optimization,” in Lecture Notes in Computer Science,
Cham, 2019.
mla: Kuhlemann, Stefan, et al. “Exploiting Counterfactuals for Scalable Stochastic
Optimization.” Lecture Notes in Computer Science, 2019, doi:10.1007/978-3-030-30048-7_40.
short: 'S. Kuhlemann, M. Sellmann, K. Tierney, in: Lecture Notes in Computer Science,
Cham, 2019.'
date_created: 2019-11-12T07:45:53Z
date_updated: 2022-01-06T06:52:09Z
department:
- _id: '277'
doi: 10.1007/978-3-030-30048-7_40
language:
- iso: eng
place: Cham
publication: Lecture Notes in Computer Science
publication_identifier:
isbn:
- '9783030300470'
- '9783030300487'
issn:
- 0302-9743
- 1611-3349
publication_status: published
status: public
title: Exploiting Counterfactuals for Scalable Stochastic Optimization
type: book_chapter
user_id: '38910'
year: '2019'
...
---
_id: '14896'
author:
- first_name: Andreas
full_name: Dann, Andreas
last_name: Dann
- first_name: Ben
full_name: Hermann, Ben
id: '66173'
last_name: Hermann
orcid: 0000-0001-9848-2017
- first_name: Eric
full_name: Bodden, Eric
id: '59256'
last_name: Bodden
orcid: 0000-0003-3470-3647
citation:
ama: 'Dann A, Hermann B, Bodden E. ModGuard: Identifying Integrity &Confidentiality
Violations in Java Modules. IEEE Transactions on Software Engineering.
Published online 2019:1-1. doi:10.1109/tse.2019.2931331'
apa: 'Dann, A., Hermann, B., & Bodden, E. (2019). ModGuard: Identifying Integrity
&Confidentiality Violations in Java Modules. IEEE Transactions on Software
Engineering, 1–1. https://doi.org/10.1109/tse.2019.2931331'
bibtex: '@article{Dann_Hermann_Bodden_2019, title={ModGuard: Identifying Integrity
&Confidentiality Violations in Java Modules}, DOI={10.1109/tse.2019.2931331},
journal={IEEE Transactions on Software Engineering}, author={Dann, Andreas and
Hermann, Ben and Bodden, Eric}, year={2019}, pages={1–1} }'
chicago: 'Dann, Andreas, Ben Hermann, and Eric Bodden. “ModGuard: Identifying Integrity
&Confidentiality Violations in Java Modules.” IEEE Transactions on Software
Engineering, 2019, 1–1. https://doi.org/10.1109/tse.2019.2931331.'
ieee: 'A. Dann, B. Hermann, and E. Bodden, “ModGuard: Identifying Integrity &Confidentiality
Violations in Java Modules,” IEEE Transactions on Software Engineering,
pp. 1–1, 2019, doi: 10.1109/tse.2019.2931331.'
mla: 'Dann, Andreas, et al. “ModGuard: Identifying Integrity &Confidentiality
Violations in Java Modules.” IEEE Transactions on Software Engineering,
2019, pp. 1–1, doi:10.1109/tse.2019.2931331.'
short: A. Dann, B. Hermann, E. Bodden, IEEE Transactions on Software Engineering
(2019) 1–1.
date_created: 2019-11-12T12:20:56Z
date_updated: 2022-01-06T06:52:10Z
department:
- _id: '76'
- _id: '34'
- _id: '26'
doi: 10.1109/tse.2019.2931331
language:
- iso: eng
page: 1-1
project:
- _id: '1'
name: SFB 901
- _id: '3'
name: SFB 901 - Project Area B
- _id: '12'
name: SFB 901 - Subproject B4
publication: IEEE Transactions on Software Engineering
publication_identifier:
issn:
- 0098-5589
- 1939-3520
- 2326-3881
publication_status: published
status: public
title: 'ModGuard: Identifying Integrity &Confidentiality Violations in Java Modules'
type: journal_article
user_id: '5786'
year: '2019'
...
---
_id: '14897'
author:
- first_name: Andreas
full_name: Dann, Andreas
last_name: Dann
- first_name: Ben
full_name: Hermann, Ben
id: '66173'
last_name: Hermann
orcid: 0000-0001-9848-2017
- first_name: Eric
full_name: Bodden, Eric
id: '59256'
last_name: Bodden
orcid: 0000-0003-3470-3647
citation:
ama: 'Dann A, Hermann B, Bodden E. SootDiff: bytecode comparison across different
Java compilers. In: Proceedings of the 8th ACM SIGPLAN International Workshop
on State Of the Art in Program Analysis - SOAP 2019. ; 2019. doi:10.1145/3315568.3329966'
apa: 'Dann, A., Hermann, B., & Bodden, E. (2019). SootDiff: bytecode comparison
across different Java compilers. Proceedings of the 8th ACM SIGPLAN International
Workshop on State Of the Art in Program Analysis - SOAP 2019. https://doi.org/10.1145/3315568.3329966'
bibtex: '@inproceedings{Dann_Hermann_Bodden_2019, title={SootDiff: bytecode comparison
across different Java compilers}, DOI={10.1145/3315568.3329966},
booktitle={Proceedings of the 8th ACM SIGPLAN International Workshop on State
Of the Art in Program Analysis - SOAP 2019}, author={Dann, Andreas and Hermann,
Ben and Bodden, Eric}, year={2019} }'
chicago: 'Dann, Andreas, Ben Hermann, and Eric Bodden. “SootDiff: Bytecode Comparison
across Different Java Compilers.” In Proceedings of the 8th ACM SIGPLAN International
Workshop on State Of the Art in Program Analysis - SOAP 2019, 2019. https://doi.org/10.1145/3315568.3329966.'
ieee: 'A. Dann, B. Hermann, and E. Bodden, “SootDiff: bytecode comparison across
different Java compilers,” 2019, doi: 10.1145/3315568.3329966.'
mla: 'Dann, Andreas, et al. “SootDiff: Bytecode Comparison across Different Java
Compilers.” Proceedings of the 8th ACM SIGPLAN International Workshop on State
Of the Art in Program Analysis - SOAP 2019, 2019, doi:10.1145/3315568.3329966.'
short: 'A. Dann, B. Hermann, E. Bodden, in: Proceedings of the 8th ACM SIGPLAN International
Workshop on State Of the Art in Program Analysis - SOAP 2019, 2019.'
date_created: 2019-11-12T12:21:11Z
date_updated: 2022-01-06T06:52:10Z
department:
- _id: '76'
- _id: '34'
- _id: '26'
doi: 10.1145/3315568.3329966
language:
- iso: eng
main_file_link:
- url: https://thewhitespace.de/publications/dhb19-sootdiff.pdf
publication: Proceedings of the 8th ACM SIGPLAN International Workshop on State Of
the Art in Program Analysis - SOAP 2019
publication_identifier:
isbn:
- '9781450367202'
publication_status: published
status: public
title: 'SootDiff: bytecode comparison across different Java compilers'
type: conference
user_id: '5786'
year: '2019'
...
---
_id: '14899'
author:
- first_name: Stefan
full_name: Kruger, Stefan
last_name: Kruger
- first_name: Ben
full_name: Hermann, Ben
id: '66173'
last_name: Hermann
orcid: 0000-0001-9848-2017
citation:
ama: 'Kruger S, Hermann B. Can an Online Service Predict Gender? On the State-of-the-Art
in Gender Identification from Texts. In: 2019 IEEE/ACM 2nd International Workshop
on Gender Equality in Software Engineering (GE). ; 2019. doi:10.1109/ge.2019.00012'
apa: Kruger, S., & Hermann, B. (2019). Can an Online Service Predict Gender?
On the State-of-the-Art in Gender Identification from Texts. 2019 IEEE/ACM
2nd International Workshop on Gender Equality in Software Engineering (GE).
https://doi.org/10.1109/ge.2019.00012
bibtex: '@inproceedings{Kruger_Hermann_2019, title={Can an Online Service Predict
Gender? On the State-of-the-Art in Gender Identification from Texts}, DOI={10.1109/ge.2019.00012}, booktitle={2019
IEEE/ACM 2nd International Workshop on Gender Equality in Software Engineering
(GE)}, author={Kruger, Stefan and Hermann, Ben}, year={2019} }'
chicago: Kruger, Stefan, and Ben Hermann. “Can an Online Service Predict Gender?
On the State-of-the-Art in Gender Identification from Texts.” In 2019 IEEE/ACM
2nd International Workshop on Gender Equality in Software Engineering (GE),
2019. https://doi.org/10.1109/ge.2019.00012.
ieee: 'S. Kruger and B. Hermann, “Can an Online Service Predict Gender? On the State-of-the-Art
in Gender Identification from Texts,” 2019, doi: 10.1109/ge.2019.00012.'
mla: Kruger, Stefan, and Ben Hermann. “Can an Online Service Predict Gender? On
the State-of-the-Art in Gender Identification from Texts.” 2019 IEEE/ACM 2nd
International Workshop on Gender Equality in Software Engineering (GE), 2019,
doi:10.1109/ge.2019.00012.
short: 'S. Kruger, B. Hermann, in: 2019 IEEE/ACM 2nd International Workshop on Gender
Equality in Software Engineering (GE), 2019.'
date_created: 2019-11-12T12:22:48Z
date_updated: 2022-01-06T06:52:10Z
department:
- _id: '76'
- _id: '34'
- _id: '26'
doi: 10.1109/ge.2019.00012
language:
- iso: eng
publication: 2019 IEEE/ACM 2nd International Workshop on Gender Equality in Software
Engineering (GE)
publication_identifier:
isbn:
- '9781728122458'
publication_status: published
status: public
title: Can an Online Service Predict Gender? On the State-of-the-Art in Gender Identification
from Texts
type: conference
user_id: '5786'
year: '2019'
...
---
_id: '14902'
author:
- first_name: Christina
full_name: Mair, Christina
last_name: Mair
- first_name: Wolfram
full_name: Scheffler, Wolfram
last_name: Scheffler
- first_name: Isabell
full_name: Senger, Isabell
last_name: Senger
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Mair C, Scheffler W, Senger I, Sureth-Sloane C. Analyse der Veränderung
der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten
Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern. Vol 42.;
2019.
apa: Mair, C., Scheffler, W., Senger, I., & Sureth-Sloane, C. (2019). Analyse
der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer
standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern
(Vol. 42).
bibtex: '@book{Mair_Scheffler_Senger_Sureth-Sloane_2019, series={TAF Wokring Paper
Series}, title={Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung
bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des
Einsatzes von 3D-Druckern}, volume={42}, author={Mair, Christina and Scheffler,
Wolfram and Senger, Isabell and Sureth-Sloane, Caren}, year={2019}, collection={TAF
Wokring Paper Series} }'
chicago: Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane.
Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung
einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von
3D-Druckern. Vol. 42. TAF Wokring Paper Series, 2019.
ieee: C. Mair, W. Scheffler, I. Senger, and C. Sureth-Sloane, Analyse der Veränderung
der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten
Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern, vol. 42.
2019.
mla: Mair, Christina, et al. Analyse der Veränderung der zwischenstaatlichen
Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode
am Beispiel des Einsatzes von 3D-Druckern. Vol. 42, 2019.
short: C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Analyse der Veränderung
der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten
Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern, 2019.
date_created: 2019-11-13T08:15:09Z
date_updated: 2022-01-06T06:52:10Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
file:
- access_level: closed
content_type: application/pdf
creator: kschulz2
date_created: 2021-03-09T09:35:37Z
date_updated: 2021-03-09T09:35:37Z
file_id: '21423'
file_name: TAF Working Paper No. 42.pdf
file_size: 1293280
relation: main_file
success: 1
file_date_updated: 2021-03-09T09:35:37Z
has_accepted_license: '1'
intvolume: ' 42'
language:
- iso: ger
main_file_link:
- open_access: '1'
oa: '1'
publication_status: published
series_title: TAF Wokring Paper Series
status: public
title: Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung
einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern
type: working_paper
user_id: '68607'
volume: 42
year: '2019'
...
---
_id: '14904'
abstract:
- lang: ger
text: "Die Komplexität von Steuersystemen gewinnt in der Debatte um den internationalen
Steuerwettbewerb zunehmend an Bedeutung. Im vorliegenden Beitrag erfolgt, basierend
auf den Befragungsdaten, die dem Tax Complexity Index von Hoppe et al. (2019)
zugrunde liegen, eine umfassende Gegenüberstellung der Komplexität der Steuersysteme
von Deutschland und Österreich unter Berücksichtigung der Mittelwerte aller vom
Index abgedeckten Länder. Die Steuergesetze weisen sowohl in Deutschland als auch
in Österreich einen verhältnismäßig hohen Grad an Komplexität auf. Bei den steuerlichen
Rahmenbedingungen fällt der Grad an Komplexität in beiden Ländern dagegen niedrig\r\naus,
wobei Österreich im Durchschnitt weniger komplex ist als Deutschland."
- lang: eng
text: The complexity of tax systems is becoming increasingly important in the debate
on international tax competition. Based on the underlying survey data of the Tax
Complexity Index of Hoppe et al. (2019), this article provides a comprehensive
comparison of the complexity of Germany’s and Austria’s tax systems while also
taking the mean values of all countries covered by the index into account. In
both Germany and Austria, the tax code is characterized by a relatively high degree
of complexity. In contrast, the tax framework has a low level of complexity in
both countries, with Austria being on average less complex than Germany.
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- first_name: Martina
full_name: Rechbauer, Martina
last_name: Rechbauer
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
citation:
ama: Hoppe T, Rechbauer M, Sturm S. Steuerkomplexität im Vergleich zwischen Deutschland
und Österreich - Eine Analyse des Status quo. Steuer und Wirtschaft. 2019;96(4):397-412.
apa: Hoppe, T., Rechbauer, M., & Sturm, S. (2019). Steuerkomplexität im Vergleich
zwischen Deutschland und Österreich - Eine Analyse des Status quo. Steuer und
Wirtschaft, 96(4), 397–412.
bibtex: '@article{Hoppe_Rechbauer_Sturm_2019, title={Steuerkomplexität im Vergleich
zwischen Deutschland und Österreich - Eine Analyse des Status quo}, volume={96},
number={4}, journal={Steuer und Wirtschaft}, author={Hoppe, Thomas and Rechbauer,
Martina and Sturm, Susann}, year={2019}, pages={397–412} }'
chicago: 'Hoppe, Thomas, Martina Rechbauer, and Susann Sturm. “Steuerkomplexität
im Vergleich zwischen Deutschland und Österreich - Eine Analyse des Status quo.”
Steuer und Wirtschaft 96, no. 4 (2019): 397–412.'
ieee: T. Hoppe, M. Rechbauer, and S. Sturm, “Steuerkomplexität im Vergleich zwischen
Deutschland und Österreich - Eine Analyse des Status quo,” Steuer und Wirtschaft,
vol. 96, no. 4, pp. 397–412, 2019.
mla: Hoppe, Thomas, et al. “Steuerkomplexität im Vergleich zwischen Deutschland
und Österreich - Eine Analyse des Status quo.” Steuer und Wirtschaft, vol.
96, no. 4, 2019, pp. 397–412.
short: T. Hoppe, M. Rechbauer, S. Sturm, Steuer und Wirtschaft 96 (2019) 397–412.
date_created: 2019-11-13T08:28:38Z
date_updated: 2022-01-06T06:52:10Z
department:
- _id: '187'
intvolume: ' 96'
issue: '4'
language:
- iso: ger
page: 397-412
publication: Steuer und Wirtschaft
publication_status: published
quality_controlled: '1'
status: public
title: Steuerkomplexität im Vergleich zwischen Deutschland und Österreich - Eine Analyse
des Status quo
type: journal_article
user_id: '68607'
volume: 96
year: '2019'
...
---
_id: '14905'
abstract:
- lang: eng
text: '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:
- first_name: Thomas
full_name: Kourouxous, Thomas
id: '66936'
last_name: Kourouxous
- first_name: Thomas
full_name: Bauer, Thomas
last_name: Bauer
citation:
ama: Kourouxous T, Bauer T. Violations of Dominance in Decision-Making. Business
Research. 2019;12(1):209-239. doi:10.1007/s40685-019-0093-7
apa: Kourouxous, T., & Bauer, T. (2019). Violations of Dominance in Decision-Making.
Business Research, 12(1), 209–239. https://doi.org/10.1007/s40685-019-0093-7
bibtex: '@article{Kourouxous_Bauer_2019, title={Violations of Dominance in Decision-Making},
volume={12}, DOI={10.1007/s40685-019-0093-7},
number={1}, journal={Business Research}, author={Kourouxous, Thomas and Bauer,
Thomas}, year={2019}, pages={209–239} }'
chicago: 'Kourouxous, Thomas, and Thomas Bauer. “Violations of Dominance in Decision-Making.”
Business Research 12, no. 1 (2019): 209–39. https://doi.org/10.1007/s40685-019-0093-7.'
ieee: T. Kourouxous and T. Bauer, “Violations of Dominance in Decision-Making,”
Business Research, vol. 12, no. 1, pp. 209–239, 2019.
mla: Kourouxous, Thomas, and Thomas Bauer. “Violations of Dominance in Decision-Making.”
Business Research, vol. 12, no. 1, 2019, pp. 209–39, doi:10.1007/s40685-019-0093-7.
short: T. Kourouxous, T. Bauer, Business Research 12 (2019) 209–239.
date_created: 2019-11-13T08:27:11Z
date_updated: 2022-01-06T06:52:10Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s40685-019-0093-7
intvolume: ' 12'
issue: '1'
language:
- iso: eng
main_file_link:
- url: https://link.springer.com/article/10.1007/s40685-019-0093-7
page: 209-239
publication: Business Research
publication_identifier:
issn:
- 2198-3402
- 2198-2627
publication_status: published
status: public
title: Violations of Dominance in Decision-Making
type: journal_article
user_id: '68607'
volume: 12
year: '2019'
...
---
_id: '14909'
abstract:
- lang: eng
text: This paper introduces an index that captures the complexity of countries’
corporate income tax systems faced by multinational corporations. It is based
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 for the year 2016, we
find that the level of tax complexity varies considerably across countries, while
tax code and framework complexity also vary within countries. From a global perspective,
tax complexity is strongly driven by the complexity of both 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 correlation patterns.
For example, tax framework complexity is negatively associated with countries’
governance, suggesting that strongly governed countries tend to have less complex
tax frameworks, while tax code complexity is positively associated with the statutory
tax rate, indicating that high tax countries tend to have more complex tax codes.
However, none of the observed associations are very strong. We conclude that tax
complexity represents a distinct country characteristic and propose the use of
our TCI and its subindices in future research.
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: 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.; 2019. doi:10.2139/ssrn.3469663'
apa: 'Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2019). Measuring
Tax Complexity Across Countries: A Survey Study on MNCs. https://doi.org/10.2139/ssrn.3469663'
bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2019, title={Measuring Tax Complexity
Across Countries: A Survey Study on MNCs}, DOI={10.2139/ssrn.3469663},
author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane,
Caren}, year={2019} }'
chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane.
Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2019.
https://doi.org/10.2139/ssrn.3469663.'
ieee: 'T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, Measuring Tax Complexity
Across Countries: A Survey Study on MNCs. 2019.'
mla: 'Hoppe, Thomas, et al. Measuring Tax Complexity Across Countries: A Survey
Study on MNCs. 2019, doi:10.2139/ssrn.3469663.'
short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity
Across Countries: A Survey Study on MNCs, 2019.'
date_created: 2019-11-13T08:35:50Z
date_updated: 2022-01-06T06:52:11Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
doi: 10.2139/ssrn.3469663
file:
- access_level: closed
content_type: application/pdf
creator: hoppet
date_created: 2019-11-13T08:38:31Z
date_updated: 2019-11-13T08:38:31Z
file_id: '14912'
file_name: SSRN-id3469663.pdf
file_size: 1187488
relation: main_file
success: 1
file_date_updated: 2019-11-13T08:38:31Z
has_accepted_license: '1'
jel:
- H20
- H25
- C83
- O57
keyword:
- Tax Complexity
- Tax Index
- Tax System
- Multinational Corporations
- Tax Consultants
language:
- iso: eng
main_file_link:
- url: https://ssrn.com/abstract=3469663
status: public
title: 'Measuring Tax Complexity Across Countries: A Survey Study on MNCs'
type: working_paper
user_id: '61801'
year: '2019'
...
---
_id: '14910'
author:
- first_name: Alicja
full_name: Majdanska, Alicja
last_name: Majdanska
- first_name: Yuchen
full_name: Wu, Yuchen
last_name: Wu
citation:
ama: Majdanska A, Wu Y. Using Impact Evaluation to Examine Domestic and International
Cooperative Compliance Programs. Tax Notes International. 2019;93(10):1045-1065.
apa: Majdanska, A., & Wu, Y. (2019). Using Impact Evaluation to Examine Domestic
and International Cooperative Compliance Programs. Tax Notes International,
93(10), 1045–1065.
bibtex: '@article{Majdanska_Wu_2019, title={Using Impact Evaluation to Examine Domestic
and International Cooperative Compliance Programs}, volume={93}, number={10},
journal={Tax Notes International}, author={Majdanska, Alicja and Wu, Yuchen},
year={2019}, pages={1045–1065} }'
chicago: 'Majdanska, Alicja, and Yuchen Wu. “Using Impact Evaluation to Examine
Domestic and International Cooperative Compliance Programs.” Tax Notes International
93, no. 10 (2019): 1045–65.'
ieee: A. Majdanska and Y. Wu, “Using Impact Evaluation to Examine Domestic and International
Cooperative Compliance Programs,” Tax Notes International, vol. 93, no.
10, pp. 1045–1065, 2019.
mla: Majdanska, Alicja, and Yuchen Wu. “Using Impact Evaluation to Examine Domestic
and International Cooperative Compliance Programs.” Tax Notes International,
vol. 93, no. 10, 2019, pp. 1045–65.
short: A. Majdanska, Y. Wu, Tax Notes International 93 (2019) 1045–1065.
date_created: 2019-11-13T08:37:26Z
date_updated: 2022-01-06T06:52:11Z
department:
- _id: '187'
intvolume: ' 93'
issue: '10'
language:
- iso: eng
page: 1045-1065
publication: Tax Notes International
publication_status: published
status: public
title: Using Impact Evaluation to Examine Domestic and International Cooperative Compliance
Programs
type: journal_article
user_id: '68607'
volume: 93
year: '2019'
...