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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.","chicago":"Dumitrescu, Roman, Christian Tschirner, and Michael Bansmann. “Systems Engineering als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung.” In <i>Handbuch Gestaltung digitaler und vernetzter Arbeitswelten</i>, 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 <i>Handbuch Gestaltung digitaler und vernetzter Arbeitswelten</i>, G. Maier, G. Engels, and E. Steffen, Eds. Springer-Verlag GmbH, 2020, pp. 405–432.","apa":"Dumitrescu, R., Tschirner, C., &#38; Bansmann, M. (2020). Systems Engineering als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung. In G. Maier, G. Engels, &#38; E. Steffen (Eds.), <i>Handbuch Gestaltung digitaler und vernetzter Arbeitswelten</i> (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} }","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. <i>Handbuch Gestaltung digitaler und vernetzter Arbeitswelten</i>. Springer-Verlag GmbH; 2020:405-432.","mla":"Dumitrescu, Roman, et al. “Systems Engineering als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung.” <i>Handbuch Gestaltung digitaler und vernetzter Arbeitswelten</i>, edited by Günter Maier et al., Springer-Verlag GmbH, 2020, pp. 405–32."},"type":"book_chapter","department":[{"_id":"563"}],"date_created":"2021-03-08T10:41:36Z"},{"date_updated":"2022-01-06T06:54:58Z","publication_status":"published","author":[{"full_name":"Jager, Tibor","last_name":"Jager","first_name":"Tibor"},{"full_name":"Niehues, David","first_name":"David","last_name":"Niehues","id":"36113"}],"publication_identifier":{"isbn":["9783030384708","9783030384715"],"issn":["0302-9743","1611-3349"]},"year":"2020","title":"On the Real-World Instantiability of Admissible Hash Functions and Efficient Verifiable Random Functions","doi":"10.1007/978-3-030-38471-5_13","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://link.springer.com/content/pdf/10.1007%252F978-3-030-38471-5_13.pdf"}],"related_material":{"link":[{"url":"https://eprint.iacr.org/2019/1335.pdf","relation":"later_version"}]},"abstract":[{"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.","lang":"eng"}],"publication":"Lecture Notes in Computer Science","department":[{"_id":"558"}],"keyword":["Admissible hash functions","Verifiable random functions","Error-correcting codes","Provable security"],"type":"book_chapter","date_created":"2021-03-08T16:50:31Z","file":[{"creator":"davnie","date_created":"2021-03-08T17:02:37Z","access_level":"closed","file_size":706743,"file_name":"Jager und Niehues - 2020 - On the Real-World Instantiability of Admissible Ha.pdf","date_updated":"2021-03-08T17:02:37Z","relation":"main_file","content_type":"application/pdf","file_id":"21399"}],"has_accepted_license":"1","conference":{"end_date":"2019-08-16","start_date":"2019-08-12","name":"Selected Areas in Cryptography","location":"Waterloo, Canada"},"status":"public","ddc":["000"],"user_id":"36113","_id":"21396","project":[{"_id":"1","name":"SFB 901"},{"name":"SFB 901 - Project Area C","_id":"4"},{"_id":"13","name":"SFB 901 - Subproject C1"}],"quality_controlled":"1","citation":{"chicago":"Jager, Tibor, and David Niehues. “On the Real-World Instantiability of Admissible Hash Functions and Efficient Verifiable Random Functions.” In <i>Lecture Notes in Computer Science</i>. Cham, 2020. <a href=\"https://doi.org/10.1007/978-3-030-38471-5_13\">https://doi.org/10.1007/978-3-030-38471-5_13</a>.","short":"T. Jager, D. Niehues, in: Lecture Notes in Computer Science, Cham, 2020.","ieee":"T. Jager and D. Niehues, “On the Real-World Instantiability of Admissible Hash Functions and Efficient Verifiable Random Functions,” in <i>Lecture Notes in Computer Science</i>, Cham, 2020.","apa":"Jager, T., &#38; Niehues, D. (2020). On the Real-World Instantiability of Admissible Hash Functions and Efficient Verifiable Random Functions. In <i>Lecture Notes in Computer Science</i>. Cham. <a href=\"https://doi.org/10.1007/978-3-030-38471-5_13\">https://doi.org/10.1007/978-3-030-38471-5_13</a>","bibtex":"@inbook{Jager_Niehues_2020, place={Cham}, title={On the Real-World Instantiability of Admissible Hash Functions and Efficient Verifiable Random Functions}, DOI={<a href=\"https://doi.org/10.1007/978-3-030-38471-5_13\">10.1007/978-3-030-38471-5_13</a>}, booktitle={Lecture Notes in Computer Science}, author={Jager, Tibor and Niehues, David}, year={2020} }","ama":"Jager T, Niehues D. On the Real-World Instantiability of Admissible Hash Functions and Efficient Verifiable Random Functions. In: <i>Lecture Notes in Computer Science</i>. Cham; 2020. doi:<a href=\"https://doi.org/10.1007/978-3-030-38471-5_13\">10.1007/978-3-030-38471-5_13</a>","mla":"Jager, Tibor, and David Niehues. “On the Real-World Instantiability of Admissible Hash Functions and Efficient Verifiable Random Functions.” <i>Lecture Notes in Computer Science</i>, 2020, doi:<a href=\"https://doi.org/10.1007/978-3-030-38471-5_13\">10.1007/978-3-030-38471-5_13</a>."},"file_date_updated":"2021-03-08T17:02:37Z","place":"Cham"},{"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."}],"issue":"3","publication":"Der Konzern","citation":{"short":"S. Binder, J. Lorenz, Der Konzern 18 (2020) 98–104.","chicago":"Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” <i>Der Konzern</i> 18, no. 3 (2020): 98–104.","apa":"Binder, S., &#38; Lorenz, J. (2020). Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung. <i>Der Konzern</i>, <i>18</i>(3), 98–104.","ieee":"S. Binder and J. Lorenz, “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung,” <i>Der Konzern</i>, vol. 18, no. 3, pp. 98–104, 2020.","ama":"Binder S, Lorenz J. Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung. <i>Der Konzern</i>. 2020;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} }","mla":"Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” <i>Der Konzern</i>, vol. 18, no. 3, 2020, pp. 98–104."},"type":"journal_article","department":[{"_id":"187"}],"date_created":"2021-03-09T07:51:04Z","date_updated":"2022-01-06T06:54:59Z","intvolume":"        18","year":"2020","status":"public","title":"Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung","author":[{"full_name":"Binder, Sebastian","last_name":"Binder","first_name":"Sebastian"},{"full_name":"Lorenz, Johannes","last_name":"Lorenz","first_name":"Johannes"}],"user_id":"68607","volume":18,"main_file_link":[{"url":"https://research.owlit.de/document/f8b7cc3d-e39d-32e9-887f-0e79b55578cd"}],"page":"98-104","language":[{"iso":"ger"}],"_id":"21403"},{"citation":{"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} }","ama":"Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>. Vol No. 39.; 2020.","mla":"Blaufus, Kay, et al. <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>. 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.","chicago":"Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>. 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, <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>, vol. No. 39. 2020.","apa":"Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i> (Vol. No. 39)."},"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."}],"date_created":"2021-03-09T08:12:49Z","type":"working_paper","department":[{"_id":"187"}],"oa":"1","title":"Tax Misperception and Its Effects on Decision Making - a Literature Review","year":"2020","status":"public","author":[{"full_name":"Blaufus, Kay","last_name":"Blaufus","first_name":"Kay"},{"full_name":"Chirvi, Malte","first_name":"Malte","last_name":"Chirvi"},{"full_name":"Huber, Hans-Peter","first_name":"Hans-Peter","last_name":"Huber"},{"full_name":"Maiterth, Ralf","first_name":"Ralf","last_name":"Maiterth"},{"id":"530","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"date_updated":"2022-01-06T06:54:59Z","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3697982","open_access":"1"}],"_id":"21406","language":[{"iso":"eng"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series","user_id":"21222","volume":"No. 39"},{"abstract":[{"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.","lang":"eng"}],"publication":" Operations Research Proceedings 2019","citation":{"chicago":"Diller, Markus, Johannes Lorenz, and David Meier. “Tax Avoidance and Social Control.” In <i> Operations Research Proceedings 2019</i>, edited by Janis S. Neufeld, Udo Buscher, Rainer Lasch, Dominik Möst, and Jörn Schönberger, 633–39. Springer, 2020. <a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">https://doi.org/10.1007/978-3-030-48439-2_77</a>.","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.","ieee":"M. Diller, J. Lorenz, and D. Meier, “Tax Avoidance and Social Control,” in <i> Operations Research Proceedings 2019</i>, J. S. Neufeld, U. Buscher, R. Lasch, D. Möst, and J. Schönberger, Eds. Springer, 2020, pp. 633–639.","apa":"Diller, M., Lorenz, J., &#38; Meier, D. (2020). Tax Avoidance and Social Control. In J. S. Neufeld, U. Buscher, R. Lasch, D. Möst, &#38; J. Schönberger (Eds.), <i> Operations Research Proceedings 2019</i> (pp. 633–639). Springer. <a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">https://doi.org/10.1007/978-3-030-48439-2_77</a>","bibtex":"@inbook{Diller_Lorenz_Meier_2020, title={Tax Avoidance and Social Control}, DOI={<a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">10.1007/978-3-030-48439-2_77</a>}, 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} }","ama":"Diller M, Lorenz J, Meier D. Tax Avoidance and Social Control. In: Neufeld JS, Buscher U, Lasch R, Möst D, Schönberger J, eds. <i> Operations Research Proceedings 2019</i>. Springer; 2020:633-639. doi:<a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">10.1007/978-3-030-48439-2_77</a>","mla":"Diller, Markus, et al. “Tax Avoidance and Social Control.” <i> Operations Research Proceedings 2019</i>, edited by Janis S. Neufeld et al., Springer, 2020, pp. 633–39, doi:<a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">10.1007/978-3-030-48439-2_77</a>."},"type":"book_chapter","department":[{"_id":"187"}],"date_created":"2021-03-09T08:26:38Z","date_updated":"2022-01-06T06:54:59Z","year":"2020","status":"public","title":"Tax Avoidance and Social Control","publication_identifier":{"isbn":["978-3-030-48439-2"]},"author":[{"full_name":"Diller, Markus","first_name":"Markus","last_name":"Diller"},{"first_name":"Johannes","last_name":"Lorenz","full_name":"Lorenz, Johannes"},{"first_name":"David","last_name":"Meier","full_name":"Meier, David"}],"user_id":"68607","doi":"10.1007/978-3-030-48439-2_77","editor":[{"first_name":"Janis S.","last_name":"Neufeld","full_name":"Neufeld, Janis S."},{"last_name":"Buscher","first_name":"Udo","full_name":"Buscher, Udo"},{"full_name":"Lasch, Rainer","first_name":"Rainer","last_name":"Lasch"},{"full_name":"Möst, Dominik","last_name":"Möst","first_name":"Dominik"},{"last_name":"Schönberger","first_name":"Jörn","full_name":"Schönberger, Jörn"}],"page":"633-639","publisher":"Springer","_id":"21408","language":[{"iso":"eng"}]},{"type":"working_paper","oa":"1","department":[{"_id":"187"}],"date_created":"2021-03-09T08:36:17Z","abstract":[{"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.","lang":"eng"}],"citation":{"ama":"Eberhartinger E, Speitmann R, Sureth-Sloane C. <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol No. 41.; 2020.","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} }","mla":"Eberhartinger, Eva, et al. <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol. No. 41, 2020.","chicago":"Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol. No. 41. TRR 266 Accounting for Transparency Working Paper Series, 2020.","short":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, 2020.","apa":"Eberhartinger, E., Speitmann, R., &#38; Sureth-Sloane, C. (2020). <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> (Vol. No. 41).","ieee":"E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i>, vol. No. 41. 2020."},"user_id":"68607","volume":"No. 41","main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3723499"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series","_id":"21410","language":[{"iso":"eng"}],"date_updated":"2022-01-06T06:54:59Z","title":"How Does Trust Affect Concessionary Behavior in Tax Bargaining?","year":"2020","status":"public","author":[{"first_name":"Eva","last_name":"Eberhartinger","full_name":"Eberhartinger, Eva"},{"last_name":"Speitmann","first_name":"Raffael","full_name":"Speitmann, Raffael"},{"last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}]},{"abstract":[{"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.","lang":"eng"}],"citation":{"ama":"Flagmeier V, Müller J, Sureth-Sloane C. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol No. 37.; 2020.","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} }","mla":"Flagmeier, Vanessa, et al. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol. No. 37, 2020.","chicago":"Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol. No. 37. TRR 266 Accounting for Transparency Working Paper Series, 2020.","short":"V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, 2020.","apa":"Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2020). <i>When Do Firms Highlight Their Effective Tax Rate?</i> (Vol. No. 37).","ieee":"V. Flagmeier, J. Müller, and C. Sureth-Sloane, <i>When Do Firms Highlight Their Effective Tax Rate?</i>, vol. 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Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung. <i>Deutsches Steuerrecht</i>. 2020;58(42):2327-2334.","ieee":"V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung,” <i>Deutsches Steuerrecht</i>, vol. 58, no. 42, pp. 2327–2334, 2020.","apa":"Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung. <i>Deutsches Steuerrecht</i>, <i>58</i>(42), 2327–2334.","chicago":"Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.” <i>Deutsches Steuerrecht</i> 58, no. 42 (2020): 2327–34.","short":"V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Deutsches Steuerrecht 58 (2020) 2327–2334."},"issue":"42","publication":"Deutsches Steuerrecht"},{"citation":{"mla":"Heile, Vanessa, et al. <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>. 2020, doi:<a href=\"https://doi.org/10.52569/RUHF6645\">10.52569/RUHF6645</a>.","bibtex":"@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise}, DOI={<a href=\"https://doi.org/10.52569/RUHF6645\">10.52569/RUHF6645</a>}, author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020} }","ama":"Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>.; 2020. doi:<a href=\"https://doi.org/10.52569/RUHF6645\">10.52569/RUHF6645</a>","ieee":"V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise</i>. 2020.","apa":"Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). <i>Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise</i>. <a href=\"https://doi.org/10.52569/RUHF6645\">https://doi.org/10.52569/RUHF6645</a>","short":"V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020.","chicago":"Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>, 2020. <a href=\"https://doi.org/10.52569/RUHF6645\">https://doi.org/10.52569/RUHF6645</a>."},"date_created":"2021-03-09T08:47:55Z","department":[{"_id":"187"}],"oa":"1","type":"report","author":[{"id":"83380","first_name":"Vanessa","last_name":"Heile","full_name":"Heile, Vanessa"},{"last_name":"Huber","first_name":"Hans-Peter","full_name":"Huber, Hans-Peter"},{"full_name":"Maiterth, Ralf","last_name":"Maiterth","first_name":"Ralf"},{"id":"530","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"year":"2020","title":"Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise","status":"public","date_updated":"2022-01-06T06:54:59Z","language":[{"iso":"eng"}],"_id":"21414","main_file_link":[{"open_access":"1","url":"https://www.accounting-for-transparency.de/de/blog/umfrage-administrative-belastung-und-steuererleichterungen-in-der-corona-krise/"}],"user_id":"68751","doi":"10.52569/RUHF6645"},{"citation":{"chicago":"Hoppe, Thomas. <i>Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average</i>. Vol. No. 14. TRR 266 Accounting for Transparency Working Paper Series, 2020.","short":"T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, 2020.","apa":"Hoppe, T. (2020). <i>Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average</i> (Vol. No. 14).","ieee":"T. Hoppe, <i>Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average</i>, vol. No. 14. 2020.","ama":"Hoppe T. <i>Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average</i>. Vol No. 14.; 2020.","bibtex":"@book{Hoppe_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average}, volume={No. 14}, author={Hoppe, Thomas}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","mla":"Hoppe, Thomas. <i>Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average</i>. Vol. No. 14, 2020."},"abstract":[{"lang":"eng","text":"This article comprehensively reviews Australia’s corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the OECD average, which is mainly due to overly complex anti-avoidance legislation, such as regulations on transfer pricing, general anti-avoidance or controlled foreign corporations (CFC). In contrast, Australia’s tax framework, which covers processes and features such as tax law enactment or tax audits, is close to the OECD average. A more granular analysis yields further interesting insights. For example, excessive details in the tax code and the time between the announcement of a tax law change and its enactment turn out to be serious issues in Australia relative to the remaining OECD countries."}],"date_created":"2021-03-09T08:51:55Z","type":"working_paper","oa":"1","department":[{"_id":"187"}],"status":"public","year":"2020","title":"Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average","author":[{"last_name":"Hoppe","first_name":"Thomas","full_name":"Hoppe, Thomas"}],"date_updated":"2022-01-06T06:54:59Z","main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526193"}],"_id":"21416","series_title":"TRR 266 Accounting for Transparency Working Paper Series","language":[{"iso":"eng"}],"user_id":"68607","volume":"No. 14"}]