---
_id: '65276'
citation:
ama: 'Droß-Krüpe K, Baumann S, Fink S, Günther S, Reinard P, eds. Trade and Seafaring
in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings of the 1st Muziris
Workshop Trier, 28th May 2021,. Vol 1.; 2023.'
apa: 'Droß-Krüpe, K., Baumann, S., Fink, S., Günther, S., & Reinard, P. (Eds.).
(2023). Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean.
Proceedings of the 1st Muziris Workshop Trier, 28th May 2021, (Vol. 1).'
bibtex: '@book{Droß-Krüpe_Baumann_Fink_Günther_Reinard_2023, place={Münster}, series={Muziris},
title={Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean.
Proceedings of the 1st Muziris Workshop Trier, 28th May 2021,}, volume={1}, year={2023},
collection={Muziris} }'
chicago: 'Droß-Krüpe, Kerstin, Stefan Baumann, Sebastian Fink, Sven Günther, and
Patrick Reinard, eds. Trade and Seafaring in Antiquity: Red Sea - Persian Gulf
- Indian Ocean. Proceedings of the 1st Muziris Workshop Trier, 28th May 2021,.
Vol. 1. Muziris. Münster, 2023.'
ieee: 'K. Droß-Krüpe, S. Baumann, S. Fink, S. Günther, and P. Reinard, Eds., Trade
and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings
of the 1st Muziris Workshop Trier, 28th May 2021, vol. 1. Münster, 2023.'
mla: 'Droß-Krüpe, Kerstin, et al., editors. Trade and Seafaring in Antiquity:
Red Sea - Persian Gulf - Indian Ocean. Proceedings of the 1st Muziris Workshop
Trier, 28th May 2021,. 2023.'
short: 'K. Droß-Krüpe, S. Baumann, S. Fink, S. Günther, P. Reinard, eds., Trade
and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings
of the 1st Muziris Workshop Trier, 28th May 2021, Münster, 2023.'
date_created: 2026-04-01T12:29:49Z
date_updated: 2026-04-02T15:45:58Z
editor:
- first_name: Kerstin
full_name: Droß-Krüpe, Kerstin
id: '125711'
last_name: Droß-Krüpe
- first_name: Stefan
full_name: Baumann, Stefan
last_name: Baumann
- first_name: Sebastian
full_name: Fink, Sebastian
last_name: Fink
- first_name: Sven
full_name: Günther, Sven
last_name: Günther
- first_name: Patrick
full_name: Reinard, Patrick
last_name: Reinard
extern: '1'
intvolume: ' 1'
language:
- iso: eng
place: Münster
publication_status: published
series_title: Muziris
status: public
title: 'Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings
of the 1st Muziris Workshop Trier, 28th May 2021,'
type: book_editor
user_id: '125711'
volume: 1
year: '2023'
...
---
_id: '65275'
citation:
ama: Droß-Krüpe K, Garcia Ventura A, Ruffing K, Vederame L, eds. Orientalist
Gazes. Reception and Construction of Images of the Ancient Near East since the
17th Century. Vol 3.; 2023.
apa: Droß-Krüpe, K., Garcia Ventura, A., Ruffing, K., & Vederame, L. (Eds.).
(2023). Orientalist Gazes. Reception and Construction of Images of the Ancient
Near East since the 17th Century (Vol. 3).
bibtex: '@book{Droß-Krüpe_Garcia Ventura_Ruffing_Vederame_2023, place={Münster},
series={wEdge}, title={Orientalist Gazes. Reception and Construction of Images
of the Ancient Near East since the 17th Century}, volume={3}, year={2023}, collection={wEdge}
}'
chicago: Droß-Krüpe, Kerstin, Agnès Garcia Ventura, Kai Ruffing, and Lorenzo Vederame,
eds. Orientalist Gazes. Reception and Construction of Images of the Ancient
Near East since the 17th Century. Vol. 3. WEdge. Münster, 2023.
ieee: K. Droß-Krüpe, A. Garcia Ventura, K. Ruffing, and L. Vederame, Eds., Orientalist
Gazes. Reception and Construction of Images of the Ancient Near East since the
17th Century, vol. 3. Münster, 2023.
mla: Droß-Krüpe, Kerstin, et al., editors. Orientalist Gazes. Reception and Construction
of Images of the Ancient Near East since the 17th Century. 2023.
short: K. Droß-Krüpe, A. Garcia Ventura, K. Ruffing, L. Vederame, eds., Orientalist
Gazes. Reception and Construction of Images of the Ancient Near East since the
17th Century, Münster, 2023.
date_created: 2026-04-01T12:26:19Z
date_updated: 2026-04-02T15:46:41Z
editor:
- first_name: Kerstin
full_name: Droß-Krüpe, Kerstin
id: '125711'
last_name: Droß-Krüpe
- first_name: Agnès
full_name: Garcia Ventura, Agnès
last_name: Garcia Ventura
- first_name: Kai
full_name: Ruffing, Kai
last_name: Ruffing
- first_name: Lorenzo
full_name: Vederame, Lorenzo
last_name: Vederame
extern: '1'
intvolume: ' 3'
language:
- iso: eng
place: Münster
publication_status: published
series_title: wEdge
status: public
title: Orientalist Gazes. Reception and Construction of Images of the Ancient Near
East since the 17th Century
type: book_editor
user_id: '125711'
volume: 3
year: '2023'
...
---
_id: '65369'
author:
- first_name: Tessa-Marie
full_name: Menzel, Tessa-Marie
id: '126475'
last_name: Menzel
citation:
ama: 'Menzel T-M. #bedürfnisorientiert und #bindungsorientiert. Ein Erziehungstrend
in den Sozialen Medien. Sozial Extra. 2023;47(6). doi:doi.org/10.1007/s12054-023-00639-8 '
apa: 'Menzel, T.-M. (2023). #bedürfnisorientiert und #bindungsorientiert. Ein Erziehungstrend
in den Sozialen Medien. Sozial Extra, 47(6). https://doi.org/doi.org/10.1007/s12054-023-00639-8 '
bibtex: '@article{Menzel_2023, title={#bedürfnisorientiert und #bindungsorientiert.
Ein Erziehungstrend in den Sozialen Medien}, volume={47}, DOI={doi.org/10.1007/s12054-023-00639-8 }, number={6}, journal={Sozial Extra},
author={Menzel, Tessa-Marie}, year={2023} }'
chicago: 'Menzel, Tessa-Marie. “#bedürfnisorientiert Und #bindungsorientiert. Ein
Erziehungstrend in Den Sozialen Medien.” Sozial Extra 47, no. 6 (2023).
https://doi.org/doi.org/10.1007/s12054-023-00639-8
.'
ieee: 'T.-M. Menzel, “#bedürfnisorientiert und #bindungsorientiert. Ein Erziehungstrend
in den Sozialen Medien,” Sozial Extra, vol. 47, no. 6, 2023, doi: doi.org/10.1007/s12054-023-00639-8 .'
mla: 'Menzel, Tessa-Marie. “#bedürfnisorientiert Und #bindungsorientiert. Ein Erziehungstrend
in Den Sozialen Medien.” Sozial Extra, vol. 47, no. 6, 2023, doi:doi.org/10.1007/s12054-023-00639-8 .'
short: T.-M. Menzel, Sozial Extra 47 (2023).
date_created: 2026-04-08T07:49:45Z
date_updated: 2026-04-08T11:27:47Z
doi: 'doi.org/10.1007/s12054-023-00639-8 '
extern: '1'
intvolume: ' 47'
issue: '6'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: 'doi.org/10.1007/s12054-023-00639-8 '
oa: '1'
publication: Sozial Extra
quality_controlled: '1'
status: public
title: '#bedürfnisorientiert und #bindungsorientiert. Ein Erziehungstrend in den Sozialen
Medien'
type: journal_article
user_id: '126475'
volume: 47
year: '2023'
...
---
_id: '65370'
author:
- first_name: Tessa-Marie
full_name: Menzel, Tessa-Marie
id: '126475'
last_name: Menzel
- first_name: Claudia
full_name: Equit, Claudia
last_name: Equit
citation:
ama: 'Menzel T-M, Equit C. Theorielose Empirie? Ideen zu einem theoretisch sensibilisierten
Forschen mit der Grounded Theory. In: Ecarius J, Oliveras R, eds. Qualitatives
Forschen in Der Erziehungswissenschaft. Prozesse Und Vielfalt Der Rekonstruktiven
Erkenntnisgewinnung. Barbara Budrich; 2023.'
apa: Menzel, T.-M., & Equit, C. (2023). Theorielose Empirie? Ideen zu einem
theoretisch sensibilisierten Forschen mit der Grounded Theory. In J. Ecarius &
R. Oliveras (Eds.), Qualitatives Forschen in der Erziehungswissenschaft. Prozesse
und Vielfalt der rekonstruktiven Erkenntnisgewinnung. Barbara Budrich.
bibtex: '@inbook{Menzel_Equit_2023, title={Theorielose Empirie? Ideen zu einem theoretisch
sensibilisierten Forschen mit der Grounded Theory}, booktitle={Qualitatives Forschen
in der Erziehungswissenschaft. Prozesse und Vielfalt der rekonstruktiven Erkenntnisgewinnung},
publisher={Barbara Budrich}, author={Menzel, Tessa-Marie and Equit, Claudia},
editor={Ecarius, Jutta and Oliveras, Ronnie}, year={2023} }'
chicago: Menzel, Tessa-Marie, and Claudia Equit. “Theorielose Empirie? Ideen Zu
Einem Theoretisch Sensibilisierten Forschen Mit Der Grounded Theory.” In Qualitatives
Forschen in Der Erziehungswissenschaft. Prozesse Und Vielfalt Der Rekonstruktiven
Erkenntnisgewinnung, edited by Jutta Ecarius and Ronnie Oliveras. Barbara
Budrich, 2023.
ieee: T.-M. Menzel and C. Equit, “Theorielose Empirie? Ideen zu einem theoretisch
sensibilisierten Forschen mit der Grounded Theory,” in Qualitatives Forschen
in der Erziehungswissenschaft. Prozesse und Vielfalt der rekonstruktiven Erkenntnisgewinnung,
J. Ecarius and R. Oliveras, Eds. Barbara Budrich, 2023.
mla: Menzel, Tessa-Marie, and Claudia Equit. “Theorielose Empirie? Ideen Zu Einem
Theoretisch Sensibilisierten Forschen Mit Der Grounded Theory.” Qualitatives
Forschen in Der Erziehungswissenschaft. Prozesse Und Vielfalt Der Rekonstruktiven
Erkenntnisgewinnung, edited by Jutta Ecarius and Ronnie Oliveras, Barbara
Budrich, 2023.
short: 'T.-M. Menzel, C. Equit, in: J. Ecarius, R. Oliveras (Eds.), Qualitatives
Forschen in Der Erziehungswissenschaft. Prozesse Und Vielfalt Der Rekonstruktiven
Erkenntnisgewinnung, Barbara Budrich, 2023.'
date_created: 2026-04-08T07:52:20Z
date_updated: 2026-04-08T11:27:51Z
editor:
- first_name: Jutta
full_name: Ecarius, Jutta
last_name: Ecarius
- first_name: Ronnie
full_name: Oliveras, Ronnie
last_name: Oliveras
extern: '1'
language:
- iso: eng
publication: Qualitatives Forschen in der Erziehungswissenschaft. Prozesse und Vielfalt
der rekonstruktiven Erkenntnisgewinnung
publisher: Barbara Budrich
quality_controlled: '1'
status: public
title: Theorielose Empirie? Ideen zu einem theoretisch sensibilisierten Forschen mit
der Grounded Theory
type: book_chapter
user_id: '126475'
year: '2023'
...
---
_id: '29050'
abstract:
- lang: eng
text: This study examines GAAP effective tax rate (ETR) visibility as a distinct
disclosure choice in firms’ financial statements. By applying a game-theory disclosure
model for the voluntary disclosure strategies of firms, in 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, 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, and decreasing ETRs). 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 does not seem
to highlight favourable ETRs.
article_type: original
author:
- first_name: Vanessa
full_name: Flagmeier, Vanessa
last_name: Flagmeier
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective
Tax Rate? Accounting and Business Research. 2023;53(1):1-37. doi:10.1080/00014788.2021.1958669
apa: Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2023). When Do Firms Highlight
Their Effective Tax Rate? Accounting and Business Research, 53(1),
1–37. https://doi.org/10.1080/00014788.2021.1958669
bibtex: '@article{Flagmeier_Müller_Sureth-Sloane_2023, title={When Do Firms Highlight
Their Effective Tax Rate?}, volume={53}, DOI={10.1080/00014788.2021.1958669},
number={1}, journal={Accounting and Business Research}, author={Flagmeier, Vanessa
and Müller, Jens and Sureth-Sloane, Caren}, year={2023}, pages={1–37} }'
chicago: 'Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms
Highlight Their Effective Tax Rate?” Accounting and Business Research 53,
no. 1 (2023): 1–37. https://doi.org/10.1080/00014788.2021.1958669.'
ieee: 'V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their
Effective Tax Rate?,” Accounting and Business Research, vol. 53, no. 1,
pp. 1–37, 2023, doi: 10.1080/00014788.2021.1958669.'
mla: Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?”
Accounting and Business Research, vol. 53, no. 1, 2023, pp. 1–37, doi:10.1080/00014788.2021.1958669.
short: V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research
53 (2023) 1–37.
date_created: 2021-12-20T08:29:38Z
date_updated: 2026-04-09T07:35:50Z
department:
- _id: '187'
doi: 10.1080/00014788.2021.1958669
intvolume: ' 53'
issue: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 1-37
publication: Accounting and Business Research
publication_status: published
quality_controlled: '1'
status: public
title: When Do Firms Highlight Their Effective Tax Rate?
type: journal_article
user_id: '96670'
volume: 53
year: '2023'
...
---
_id: '46043'
author:
- first_name: Rembert
full_name: Unterstell, Rembert
last_name: Unterstell
citation:
ama: Unterstell R. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie
und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. forschung
- Das Magazin der Deutschen Forschungsgemeinschaft. 2023;(1):6-9.
apa: Unterstell, R. (2023). Der Wirtschaft auch in der Krise das Atmen erlauben,
Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, 1, 6–9.
bibtex: '@article{Unterstell_2023, title={Der Wirtschaft auch in der Krise das Atmen
erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane},
number={1}, journal={forschung - Das Magazin der Deutschen Forschungsgemeinschaft},
publisher={DFG}, author={Unterstell, Rembert}, year={2023}, pages={6–9} }'
chicago: 'Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben,
Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, no. 1 (2023): 6–9.'
ieee: R. Unterstell, “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie
und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane,” forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, no. 1, pp. 6–9, 2023.
mla: Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben,
Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, no. 1, DFG, 2023, pp.
6–9.
short: R. Unterstell, forschung - Das Magazin der Deutschen Forschungsgemeinschaft
(2023) 6–9.
date_created: 2023-07-13T11:36:48Z
date_updated: 2026-04-09T07:39:57Z
department:
- _id: '187'
issue: '1'
language:
- iso: ger
main_file_link:
- url: https://wiwi.uni-paderborn.de/fileadmin-wiwi/dep2ls7/Publikationen_Download_s/for_01-23_RU_Interview_Sureth-Sloane_doppels__1_.pdf
page: 6-9
publication: forschung - Das Magazin der Deutschen Forschungsgemeinschaft
publisher: DFG
status: public
title: Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie
– Interview mit Steuerexpertin Caren Sureth-Sloane
type: journal_article
user_id: '96670'
year: '2023'
...
---
_id: '62734'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
- first_name: Stacie
full_name: Kelley, Stacie
last_name: Kelley
- first_name: Benjamin
full_name: Osswald, Benjamin
last_name: Osswald
citation:
ama: Bornemann T, Kelley S, Osswald B. The Effect of Intellectual Property Boxes
on Innovative Activity and Tax Benefits. Journal of the American Taxation Association.
2023;45(2):1-28. doi:10.2308/JATA-2021-013
apa: Bornemann, T., Kelley, S., & Osswald, B. (2023). The Effect of Intellectual
Property Boxes on Innovative Activity and Tax Benefits. Journal of the American
Taxation Association, 45(2), 1–28. https://doi.org/10.2308/JATA-2021-013
bibtex: '@article{Bornemann_Kelley_Osswald_2023, title={The Effect of Intellectual
Property Boxes on Innovative Activity and Tax Benefits}, volume={45}, DOI={10.2308/JATA-2021-013}, number={2},
journal={Journal of the American Taxation Association}, author={Bornemann, Tobias
and Kelley, Stacie and Osswald, Benjamin}, year={2023}, pages={1–28} }'
chicago: 'Bornemann, Tobias, Stacie Kelley, and Benjamin Osswald. “The Effect of
Intellectual Property Boxes on Innovative Activity and Tax Benefits.” Journal
of the American Taxation Association 45, no. 2 (2023): 1–28. https://doi.org/10.2308/JATA-2021-013.'
ieee: 'T. Bornemann, S. Kelley, and B. Osswald, “The Effect of Intellectual Property
Boxes on Innovative Activity and Tax Benefits,” Journal of the American Taxation
Association, vol. 45, no. 2, pp. 1–28, 2023, doi: 10.2308/JATA-2021-013.'
mla: Bornemann, Tobias, et al. “The Effect of Intellectual Property Boxes on Innovative
Activity and Tax Benefits.” Journal of the American Taxation Association,
vol. 45, no. 2, 2023, pp. 1–28, doi:10.2308/JATA-2021-013.
short: T. Bornemann, S. Kelley, B. Osswald, Journal of the American Taxation Association
45 (2023) 1–28.
date_created: 2025-12-02T08:35:24Z
date_updated: 2026-04-09T07:36:03Z
department:
- _id: '187'
doi: 10.2308/JATA-2021-013
intvolume: ' 45'
issue: '2'
language:
- iso: eng
page: 1-28
publication: Journal of the American Taxation Association
quality_controlled: '1'
status: public
title: The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits
type: journal_article
user_id: '96670'
volume: 45
year: '2023'
...
---
_id: '62735'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
- first_name: Martin
full_name: Jacob, Martin
last_name: Jacob
- first_name: Mariana
full_name: Sailer, Mariana
last_name: Sailer
citation:
ama: Bornemann T, Jacob M, Sailer M. Do Corporate Taxes Affect Executive Compensation?
The Accounting Review. 2023;98(2):31-58. doi:10.2308/TAR-2019-0567
apa: Bornemann, T., Jacob, M., & Sailer, M. (2023). Do Corporate Taxes Affect
Executive Compensation? The Accounting Review, 98(2), 31–58. https://doi.org/10.2308/TAR-2019-0567
bibtex: '@article{Bornemann_Jacob_Sailer_2023, title={Do Corporate Taxes Affect
Executive Compensation?}, volume={98}, DOI={10.2308/TAR-2019-0567},
number={2}, journal={The Accounting Review}, author={Bornemann, Tobias and Jacob,
Martin and Sailer, Mariana}, year={2023}, pages={31–58} }'
chicago: 'Bornemann, Tobias, Martin Jacob, and Mariana Sailer. “Do Corporate Taxes
Affect Executive Compensation?” The Accounting Review 98, no. 2 (2023):
31–58. https://doi.org/10.2308/TAR-2019-0567.'
ieee: 'T. Bornemann, M. Jacob, and M. Sailer, “Do Corporate Taxes Affect Executive
Compensation?,” The Accounting Review, vol. 98, no. 2, pp. 31–58, 2023,
doi: 10.2308/TAR-2019-0567.'
mla: Bornemann, Tobias, et al. “Do Corporate Taxes Affect Executive Compensation?”
The Accounting Review, vol. 98, no. 2, 2023, pp. 31–58, doi:10.2308/TAR-2019-0567.
short: T. Bornemann, M. Jacob, M. Sailer, The Accounting Review 98 (2023) 31–58.
date_created: 2025-12-02T08:37:44Z
date_updated: 2026-04-09T07:37:12Z
department:
- _id: '187'
doi: 10.2308/TAR-2019-0567
intvolume: ' 98'
issue: '2'
language:
- iso: eng
page: 31-58
publication: The Accounting Review
quality_controlled: '1'
status: public
title: Do Corporate Taxes Affect Executive Compensation?
type: journal_article
user_id: '96670'
volume: 98
year: '2023'
...
---
_id: '46042'
author:
- first_name: Reinald
full_name: Koch, Reinald
last_name: Koch
- first_name: Svea
full_name: Holtmann, Svea
last_name: Holtmann
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
citation:
ama: Koch R, Holtmann S, Giese H. Losses Never Sleep – The Effect of Tax Loss Offset
on Stock Market Returns during Economic Crises. Journal of Business Economics.
2023;93(1-2):59-109. doi:10.1007/s11573-022-01134-4
apa: Koch, R., Holtmann, S., & Giese, H. (2023). Losses Never Sleep – The Effect
of Tax Loss Offset on Stock Market Returns during Economic Crises. Journal
of Business Economics, 93(1–2), 59–109. https://doi.org/10.1007/s11573-022-01134-4
bibtex: '@article{Koch_Holtmann_Giese_2023, title={Losses Never Sleep – The Effect
of Tax Loss Offset on Stock Market Returns during Economic Crises}, volume={93},
DOI={10.1007/s11573-022-01134-4},
number={1–2}, journal={Journal of Business Economics}, publisher={Springer Science
and Business Media LLC}, author={Koch, Reinald and Holtmann, Svea and Giese, Henning},
year={2023}, pages={59–109} }'
chicago: 'Koch, Reinald, Svea Holtmann, and Henning Giese. “Losses Never Sleep –
The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.”
Journal of Business Economics 93, no. 1–2 (2023): 59–109. https://doi.org/10.1007/s11573-022-01134-4.'
ieee: 'R. Koch, S. Holtmann, and H. Giese, “Losses Never Sleep – The Effect of Tax
Loss Offset on Stock Market Returns during Economic Crises,” Journal of Business
Economics, vol. 93, no. 1–2, pp. 59–109, 2023, doi: 10.1007/s11573-022-01134-4.'
mla: Koch, Reinald, et al. “Losses Never Sleep – The Effect of Tax Loss Offset on
Stock Market Returns during Economic Crises.” Journal of Business Economics,
vol. 93, no. 1–2, Springer Science and Business Media LLC, 2023, pp. 59–109, doi:10.1007/s11573-022-01134-4.
short: R. Koch, S. Holtmann, H. Giese, Journal of Business Economics 93 (2023) 59–109.
date_created: 2023-07-13T11:19:59Z
date_updated: 2026-04-09T07:41:13Z
department:
- _id: '187'
doi: 10.1007/s11573-022-01134-4
intvolume: ' 93'
issue: 1-2
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 59-109
publication: Journal of Business Economics
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
quality_controlled: '1'
status: public
title: Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns
during Economic Crises
type: journal_article
user_id: '96670'
volume: 93
year: '2023'
...
---
_id: '42897'
author:
- first_name: Martin
full_name: Fochmann, Martin
last_name: Fochmann
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
- first_name: Hans-Peter
full_name: Huber, Hans-Peter
last_name: Huber
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Fochmann M, Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Zusatzkosten
der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv
wahrgenommenen Steuerbelastung. Steuer und Wirtschaft. 2023;100(2):171-187.
apa: Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane,
C. (2023). Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
und der subjektiv wahrgenommenen Steuerbelastung. Steuer und Wirtschaft,
100(2), 171–187.
bibtex: '@article{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2023, title={Zusatzkosten
der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv
wahrgenommenen Steuerbelastung}, volume={100}, number={2}, journal={Steuer und
Wirtschaft}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber,
Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, pages={171–187}
}'
chicago: 'Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth,
and Caren Sureth-Sloane. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen
Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” Steuer
und Wirtschaft 100, no. 2 (2023): 171–87.'
ieee: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane,
“Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
und der subjektiv wahrgenommenen Steuerbelastung,” Steuer und Wirtschaft,
vol. 100, no. 2, pp. 171–187, 2023.
mla: Fochmann, Martin, et al. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen
Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” Steuer
und Wirtschaft, vol. 100, no. 2, 2023, pp. 171–87.
short: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane,
Steuer und Wirtschaft 100 (2023) 171–187.
date_created: 2023-03-09T12:37:55Z
date_updated: 2026-04-09T07:43:33Z
department:
- _id: '187'
intvolume: ' 100'
issue: '2'
language:
- iso: ger
page: 171-187
publication: Steuer und Wirtschaft
publication_status: published
quality_controlled: '1'
status: public
title: Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
und der subjektiv wahrgenommenen Steuerbelastung
type: journal_article
user_id: '96670'
volume: 100
year: '2023'
...
---
_id: '42635'
author:
- first_name: Stefan
full_name: Greil, Stefan
last_name: Greil
- first_name: Michael
full_name: Overesch, Michael
last_name: Overesch
- first_name: Anna
full_name: Rohlfing-Bastian, Anna
last_name: Rohlfing-Bastian
- first_name: Ulrich
full_name: Schreiber, Ulrich
last_name: Schreiber
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Greil S, Overesch M, Rohlfing-Bastian A, Schreiber U, Sureth-Sloane C. Towards
an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination
Rules in Transfer Pricing. Intertax. 2023;51(4):272-289.
apa: Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., & Sureth-Sloane,
C. (2023). Towards an Amended Arm´s Length Principle - Tackling Complexity and
Implementing Destination Rules in Transfer Pricing. Intertax, 51(4),
272–289.
bibtex: '@article{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2023,
title={Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing
Destination Rules in Transfer Pricing}, volume={51}, number={4}, journal={Intertax},
author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber,
Ulrich and Sureth-Sloane, Caren}, year={2023}, pages={272–289} }'
chicago: 'Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber,
and Caren Sureth-Sloane. “Towards an Amended Arm´s Length Principle - Tackling
Complexity and Implementing Destination Rules in Transfer Pricing.” Intertax
51, no. 4 (2023): 272–89.'
ieee: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane,
“Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing
Destination Rules in Transfer Pricing,” Intertax, vol. 51, no. 4, pp. 272–289,
2023.
mla: Greil, Stefan, et al. “Towards an Amended Arm´s Length Principle - Tackling
Complexity and Implementing Destination Rules in Transfer Pricing.” Intertax,
vol. 51, no. 4, 2023, pp. 272–89.
short: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane,
Intertax 51 (2023) 272–289.
date_created: 2023-02-28T10:34:17Z
date_updated: 2026-04-09T07:43:52Z
department:
- _id: '187'
intvolume: ' 51'
issue: '4'
language:
- iso: eng
page: 272-289
publication: Intertax
publication_status: published
quality_controlled: '1'
status: public
title: Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing
Destination Rules in Transfer Pricing
type: journal_article
user_id: '96670'
volume: 51
year: '2023'
...
---
_id: '60754'
article_number: ' 102168'
citation:
ama: Nettekoven C, Pieczewski J, Jonas K, et al., eds. Ultra-Short Train TMS
for More Specific Mapping of Cortical Language Areas. Vol 3.; 2023. doi:https://doi.org/10.1016/j.bas.2023.102168
apa: Nettekoven, C., Pieczewski, J., Jonas, K., Neuschmelting, V., Grefkes, C.,
Goldbrunner, R., & Lucas, C. W. (Eds.). (2023). Ultra-short train TMS for
more specific mapping of cortical language areas (No. 102168; Vol. 3). https://doi.org/10.1016/j.bas.2023.102168
bibtex: '@book{Nettekoven_Pieczewski_Jonas_Neuschmelting_Grefkes_Goldbrunner_Lucas_2023,
series={Brain and Spine}, title={Ultra-short train TMS for more specific mapping
of cortical language areas}, volume={3}, DOI={https://doi.org/10.1016/j.bas.2023.102168},
number={102168}, year={2023}, collection={Brain and Spine} }'
chicago: Nettekoven, C, J Pieczewski, Kristina Jonas, V Neuschmelting, C Grefkes,
R Goldbrunner, and C.W Lucas, eds. Ultra-Short Train TMS for More Specific
Mapping of Cortical Language Areas. Vol. 3. Brain and Spine, 2023. https://doi.org/10.1016/j.bas.2023.102168.
ieee: C. Nettekoven et al., Eds., Ultra-short train TMS for more specific
mapping of cortical language areas, vol. 3. 2023.
mla: Nettekoven, C., et al., editors. Ultra-Short Train TMS for More Specific
Mapping of Cortical Language Areas. 102168, 2023, doi:https://doi.org/10.1016/j.bas.2023.102168.
short: C. Nettekoven, J. Pieczewski, K. Jonas, V. Neuschmelting, C. Grefkes, R.
Goldbrunner, C.W. Lucas, eds., Ultra-Short Train TMS for More Specific Mapping
of Cortical Language Areas, 2023.
date_created: 2025-07-26T01:59:45Z
date_updated: 2026-04-13T10:13:19Z
department:
- _id: '890'
doi: https://doi.org/10.1016/j.bas.2023.102168
editor:
- first_name: C
full_name: Nettekoven, C
last_name: Nettekoven
- first_name: J
full_name: Pieczewski, J
last_name: Pieczewski
- first_name: Kristina
full_name: Jonas, Kristina
id: '94540'
last_name: Jonas
orcid: 0000-0002-1067-9139
- first_name: V
full_name: Neuschmelting, V
last_name: Neuschmelting
- first_name: C
full_name: Grefkes, C
last_name: Grefkes
- first_name: R
full_name: Goldbrunner, R
last_name: Goldbrunner
- first_name: C.W
full_name: Lucas, C.W
last_name: Lucas
intvolume: ' 3'
language:
- iso: eng
publication_status: published
series_title: Brain and Spine
status: public
title: Ultra-short train TMS for more specific mapping of cortical language areas
type: conference_editor
user_id: '61071'
volume: 3
year: '2023'
...
---
_id: '65453'
author:
- first_name: Marie-Ann
full_name: Kückmann, Marie-Ann
id: '25394'
last_name: Kückmann
- first_name: Friederike
full_name: Breuing, Friederike
id: '45696'
last_name: Breuing
orcid: 0009-0003-5494-2597
- first_name: Heike
full_name: Kundisch, Heike
id: '31836'
last_name: Kundisch
citation:
ama: 'Kückmann M-A, Breuing F, Kundisch H. Wandel mit dem Stift gestalten - Ein
exploratives Lehrformat zur Digitalen Transformation in einer mediatisierten Welt.
In: ; 2023.'
apa: Kückmann, M.-A., Breuing, F., & Kundisch, H. (2023). Wandel mit dem
Stift gestalten - Ein exploratives Lehrformat zur Digitalen Transformation in
einer mediatisierten Welt. Digitalisierungsbezogene Lehrer*innenbildung an
der Universität Paderborn, Paderborn.
bibtex: '@inproceedings{Kückmann_Breuing_Kundisch_2023, title={Wandel mit dem Stift
gestalten - Ein exploratives Lehrformat zur Digitalen Transformation in einer
mediatisierten Welt}, author={Kückmann, Marie-Ann and Breuing, Friederike and
Kundisch, Heike}, year={2023} }'
chicago: Kückmann, Marie-Ann, Friederike Breuing, and Heike Kundisch. “Wandel Mit
Dem Stift Gestalten - Ein Exploratives Lehrformat Zur Digitalen Transformation
in Einer Mediatisierten Welt,” 2023.
ieee: M.-A. Kückmann, F. Breuing, and H. Kundisch, “Wandel mit dem Stift gestalten
- Ein exploratives Lehrformat zur Digitalen Transformation in einer mediatisierten
Welt,” presented at the Digitalisierungsbezogene Lehrer*innenbildung an der Universität
Paderborn, Paderborn, 2023.
mla: Kückmann, Marie-Ann, et al. Wandel Mit Dem Stift Gestalten - Ein Exploratives
Lehrformat Zur Digitalen Transformation in Einer Mediatisierten Welt. 2023.
short: 'M.-A. Kückmann, F. Breuing, H. Kundisch, in: 2023.'
conference:
end_date: 2023-04-27
location: Paderborn
name: Digitalisierungsbezogene Lehrer*innenbildung an der Universität Paderborn
start_date: 2023-04-27
date_created: 2026-04-15T18:20:39Z
date_updated: 2026-04-15T18:21:49Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: Wandel mit dem Stift gestalten - Ein exploratives Lehrformat zur Digitalen
Transformation in einer mediatisierten Welt
type: conference
user_id: '45696'
year: '2023'
...