@article{21405,
  abstract     = {{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 128 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.}},
  author       = {{Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  journal      = {{European Accounting Review}},
  number       = {{1}},
  pages        = {{111--144}},
  title        = {{{Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model}}},
  doi          = {{10.1080/09638180.2020.1852095}},
  volume       = {{31}},
  year         = {{2022}},
}

@article{29049,
  abstract     = {{This study investigates the conditions under which tax rate changes accelerate risky investments.
While tax rate increases are often expected to harm investment, analytical
studies find tax rate increases may foster investment under flexibility.We design a theorybased
experimentwith a binomial random walk and entry–exit flexibility.We find accelerated
investment upon tax rate increases irrespective of an exit option, but no corresponding
response to tax cuts. This asymmetry may be due to tax salience and mechanisms
from irreversible choice under uncertainty. Given this evidence of unexpected tax-reform
effects, tax policymakers should carefully consider behavioral aspects.}},
  author       = {{Fahr, René and Janssen, Elmar A. and Sureth-Sloane, Caren}},
  journal      = {{FinanzArchiv / European Journal of Public Finance}},
  keywords     = {{Economic ExperimentM, Investment Decisions, Tax Effects, Timing Flexibility, Uncertainty}},
  number       = {{1-2}},
  pages        = {{239--289}},
  title        = {{{Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment}}},
  volume       = {{78}},
  year         = {{2022}},
}

@article{29048,
  abstract     = {{We study the bargaining behavior between auditor and auditee in a tax setting and scrutinize
the effect of interpersonal trust and trust in government on both parties’ concessions.
We find evidence that both kinds of trust affect the concessionary behavior, albeit
in different ways. While trust in government affects concessionary behavior in line with
intuitive predictions, we find that interpersonal trust only affects tax auditors. For high
interpersonal trust, the alleviating effect of high trust in government on tax auditors’
concessions is less pronounced. Our findings help tax authorities to shape programs to
enhance compliance in an atmosphere of trust.}},
  author       = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen}},
  journal      = {{FinanzArchiv / European Journal of Public Finance}},
  keywords     = {{Behavioral Taxation, Concessionary Behavior, Interpersonal Trust, Tax Audit, Trust in Government}},
  number       = {{1-2}},
  pages        = {{112--155}},
  title        = {{{How Does Trust Affect Concessionary Behavior in Tax Bargaining?}}},
  volume       = {{78}},
  year         = {{2022}},
}

@inproceedings{33914,
  abstract     = {{Workshops on business model generation lead to collaborative work phases and discussions on business models. Therefore, tools such as the Business Model Canvas are used, typically filled with sticky notes. Generated content needs to be digitized in a time-consuming manual follow-up as part of the documentation and basis for a further use of the results in the company. In addition, there are challenges, such as decentralized work and digital workshop formats. Augmented Reality offers a way to reduce the digitization effort and enables decentralized work. In this research, the potentials of the use of AR technology in workshops on business model generation is investigated. Therefore, functions are implemented and evaluated in a demonstrator that reduces digitization effort and enable distributed work.}},
  author       = {{Gräßler, Iris and Grewe, Benedikt and Kramer, Hendrik and Pottebaum, Jens}},
  booktitle    = {{LUT Scientific and Expertise Publications}},
  keywords     = {{business model generation, augmented reality, workshop, collaborative work, digitization, AR-supported workshop concept, immersive technologies, decentralized work, business model canvas}},
  location     = {{Copenhagen}},
  title        = {{{Supporting Business Model Generation with Augmented Reality}}},
  year         = {{2022}},
}

@inproceedings{57993,
  author       = {{Sonström, Greta and Louçäo, Ricardo and Kallioniemi, Elisa and Julkunen, Petro and Nettekoven, Charlotte and Pieczewski, Julia and Neuschmelting, Volker and Grefkes, Christian and Goldbrunner, Roland and Jonas, Kristina and Weiß-Lucas, Carolin}},
  booktitle    = {{73. Jahrestagung der Deutschen Gesellschaft für Neurochirurgie (DGNC), Joint Meeting mit der Griechischen Gesellschaft für Neurochirurgie}},
  keywords     = {{Medicine and health}},
  title        = {{{Remote effects of paired-pulse TMS reflect language network connectivity: German Medical Science GMS Publishing House}}},
  doi          = {{10.3205/22DGNC073}},
  year         = {{2022}},
}

@inproceedings{58046,
  author       = {{Weiß-Lucas, Carolin and Dechange, Luisa and Jost, Johanna and Jonas, Kristina and Wiewrodt, Dorothee and Goldbrunner, Roland}},
  booktitle    = {{73. Jahrestagung der Deutschen Gesellschaft für Neurochirurgie (DGNC), Joint Meeting mit der Griechischen Gesellschaft für Neurochirurgie}},
  keywords     = {{Medicine and health}},
  title        = {{{Readiness of patients with malignant brain tumours for video-based online visits and medical assessments: German Medical Science GMS Publishing House}}},
  doi          = {{10.3205/22DGNC531}},
  year         = {{2022}},
}

@article{24721,
  author       = {{Fathi Ahmed, Abdullah and Ahmed Sherif, Mohamed and Moussallem, Diego and Ngonga Ngomo, Axel-Cyrille}},
  journal      = {{Data Knowl. Eng.}},
  pages        = {{101874}},
  title        = {{{Multilingual Verbalization and Summarization for Explainable Link Discovery}}},
  doi          = {{10.1016/j.datak.2021.101874}},
  volume       = {{133}},
  year         = {{2021}},
}

@inproceedings{24722,
  author       = {{Röder, Michael and Frerk, Philip and Conrads, Felix and Ngonga Ngomo, Axel-Cyrille}},
  booktitle    = {{The Semantic Web - 18th International Conference, {ESWC} 2021, Virtual Event, June 6-10, 2021, Proceedings}},
  editor       = {{Verborgh, Ruben and Hose, Katja and Paulheim, Heiko and Champin, Pierre-Antoine and Maleshkova, Maria and Corcho, Oscar and Ristoski, Petar and Alam, Mehwish}},
  pages        = {{93--108}},
  publisher    = {{Springer}},
  title        = {{{Applying Grammar-Based Compression to RDF}}},
  doi          = {{10.1007/978-3-030-77385-4\_6}},
  volume       = {{12731}},
  year         = {{2021}},
}

@inproceedings{24723,
  author       = {{Ali, Manzoor and Saleem, Muhammad and Ngonga Ngomo, Axel-Cyrille}},
  booktitle    = {{The Semantic Web: {ESWC} 2021 Satellite Events - Virtual Event, June 6-10, 2021, Revised Selected Papers}},
  editor       = {{Verborgh, Ruben and Dimou, Anastasia and Hogan, Aidan and d'Amato, Claudia and Tiddi, Ilaria and Br{\"{o}}ring, Arne and Maier, Simon and Ongenae, Femke and Tommasini, Riccardo and Alam, Mehwish}},
  pages        = {{136--140}},
  publisher    = {{Springer}},
  title        = {{{Unsupervised Relation Extraction Using Sentence Encoding}}},
  doi          = {{10.1007/978-3-030-80418-3\_25}},
  volume       = {{12739}},
  year         = {{2021}},
}

@inproceedings{24724,
  author       = {{Ali, Manzoor and Saleem, Muhammad and Ngonga Ngomo, Axel-Cyrille}},
  booktitle    = {{The Semantic Web: {ESWC} 2021 Satellite Events - Virtual Event, June 6-10, 2021, Revised Selected Papers}},
  editor       = {{Verborgh, Ruben and Dimou, Anastasia and Hogan, Aidan and d'Amato, Claudia and Tiddi, Ilaria and Br{\"{o}}ring, Arne and Maier, Simon and Ongenae, Femke and Tommasini, Riccardo and Alam, Mehwish}},
  pages        = {{136--140}},
  publisher    = {{Springer}},
  title        = {{{Unsupervised Relation Extraction Using Sentence Encoding}}},
  doi          = {{10.1007/978-3-030-80418-3\_25}},
  volume       = {{12739}},
  year         = {{2021}},
}

@inproceedings{24725,
  author       = {{Shahzad, Moemmur and Amin, Ayesha and Esteves, Diego and Ngonga Ngomo, Axel-Cyrille}},
  booktitle    = {{Proceedings of the Thirty-Fourth International Florida Artificial Intelligence Research Society Conference, North Miami Beach, Florida, USA, May 17-19, 2021}},
  editor       = {{Bell, Eric and Keshtkar, Fazel}},
  title        = {{{InferNER: an attentive model leveraging the sentence-level information for Named Entity Recognition in Microblogs}}},
  doi          = {{10.32473/flairs.v34i1.128538}},
  year         = {{2021}},
}

@inproceedings{24726,
  author       = {{Röder, Michael and Thuy Sy Nguyen, Pham and Conrads, Felix and Alexandra Morim da Silva, Ana and Ngonga Ngomo, Axel-Cyrille}},
  booktitle    = {{15th {IEEE} International Conference on Semantic Computing, {ICSC} 2021, Laguna Hills, CA, USA, January 27-29, 2021}},
  pages        = {{62--69}},
  publisher    = {{{IEEE}}},
  title        = {{{Lemming - Example-based Mimicking of Knowledge Graphs}}},
  doi          = {{10.1109/ICSC50631.2021.00015}},
  year         = {{2021}},
}

@inproceedings{24727,
  author       = {{Amer Desouki, Abdelmoneim and Conrads, Felix and Röder, Michael and Ngonga Ngomo, Axel-Cyrille}},
  booktitle    = {{15th {IEEE} International Conference on Semantic Computing, {ICSC} 2021, Laguna Hills, CA, USA, January 27-29, 2021}},
  pages        = {{76--79}},
  publisher    = {{{IEEE}}},
  title        = {{{SYNTHG: Mimicking RDF Graphs Using Tensor Factorization}}},
  doi          = {{10.1109/ICSC50631.2021.00017}},
  year         = {{2021}},
}

@inproceedings{24728,
  author       = {{Demir, Caglar and Moussallem, Diego and Ngonga Ngomo, Axel-Cyrille}},
  booktitle    = {{15th {IEEE} International Conference on Semantic Computing, {ICSC} 2021, Laguna Hills, CA, USA, January 27-29, 2021}},
  pages        = {{179--182}},
  publisher    = {{{IEEE}}},
  title        = {{{A shallow neural model for relation prediction}}},
  doi          = {{10.1109/ICSC50631.2021.00038}},
  year         = {{2021}},
}

@inproceedings{24729,
  author       = {{G. Athreya, Ram and Kona Bansal, Srividya and Ngonga Ngomo, Axel-Cyrille and Usbeck, Ricardo}},
  booktitle    = {{15th {IEEE} International Conference on Semantic Computing, {ICSC} 2021, Laguna Hills, CA, USA, January 27-29, 2021}},
  pages        = {{195--198}},
  publisher    = {{{IEEE}}},
  title        = {{{Template-based Question Answering using Recursive Neural Networks}}},
  doi          = {{10.1109/ICSC50631.2021.00041}},
  year         = {{2021}},
}

@inproceedings{24730,
  author       = {{Jalota, Rricha and Vollmers, Daniel and Moussallem, Diego and Ngonga Ngomo, Axel-Cyrille}},
  booktitle    = {{15th {IEEE} International Conference on Semantic Computing, {ICSC} 2021, Laguna Hills, CA, USA, January 27-29, 2021}},
  pages        = {{221--226}},
  publisher    = {{{IEEE}}},
  title        = {{{LAUREN - Knowledge Graph Summarization for Question Answering}}},
  doi          = {{10.1109/ICSC50631.2021.00047}},
  year         = {{2021}},
}

@inproceedings{24731,
  author       = {{Wilke, Adrian and Bannoura, Arwa and Ngonga Ngomo, Axel-Cyrille}},
  booktitle    = {{15th {IEEE} International Conference on Semantic Computing, {ICSC} 2021, Laguna Hills, CA, USA, January 27-29, 2021}},
  pages        = {{241--247}},
  publisher    = {{{IEEE}}},
  title        = {{{Relicensing Combined Datasets}}},
  doi          = {{10.1109/ICSC50631.2021.00050}},
  year         = {{2021}},
}

@inproceedings{24732,
  author       = {{Röder, Michael and de Souza, Geraldo and Kuchelev, Denis and Amer Desouki, Abdelmoneim and Ngonga Ngomo, Axel-Cyrille}},
  booktitle    = {{15th {IEEE} International Conference on Semantic Computing, {ICSC} 2021, Laguna Hills, CA, USA, January 27-29, 2021}},
  pages        = {{272--279}},
  publisher    = {{{IEEE}}},
  title        = {{{ORCA - a Benchmark for Data Web Crawlers}}},
  doi          = {{10.1109/ICSC50631.2021.00054}},
  year         = {{2021}},
}

@inproceedings{24755,
  author       = {{Hardes, Tobias and Logan, Dalisha and Sommer, Christoph and Klingler, Florian}},
  booktitle    = {{13th IEEE Vehicular Networking Conference (VNC 2021)}},
  publisher    = {{IEEE}},
  title        = {{{Poster: Enabling Comparable and Reproducible Simulations for V2X Research}}},
  year         = {{2021}},
}

@inproceedings{24756,
  author       = {{Franke, Mario and Klingler, Florian and Sommer, Christoph}},
  booktitle    = {{13th IEEE Vehicular Networking Conference (VNC 2021)}},
  publisher    = {{IEEE}},
  title        = {{{Poster: Simulating Hybrid LEO Satellite and V2X Networks}}},
  year         = {{2021}},
}