--- _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' ...