[{"language":[{"iso":"ger"}],"_id":"65379","user_id":"115848","department":[{"_id":"186"},{"_id":"275"}],"abstract":[{"text":"Diese Studie analysiert die ESEF-Berichterstattung in Deutschland seit der Einführung der iXBRL-basierten Berichtspflicht durch die ESMA im Jahr 2020. Anhand einer Stichprobe von 610 kapitalmarktorientierten Unternehmen der Frankfurter Börse im Zeitraum 2020-2023 wird gezeigt, dass 60,5% der Jahresabschlüsse die ESEF-Anforderungen vollständig erfüllen. Größere Unternehmen haben höhere Konformitätsraten als FSE-Scale und ausländische Unternehmen. Die Untersuchung der Taxonomie-Erweiterungen verdeutlicht, dass größere Unternehmen eher Erweiterungs-Tags nutzen, was mit Theorien freiwilliger Offenlegung übereinstimmt. Die verpflichtende Einführung des Anhang-Taggings im Jahr 2022 führte zu einer erhöhten Tagging-Granularität und verbesserter Offenlegungsqualität. Die Ergebnisse verdeutlichen Herausforderungen bei der ESEF-Umsetzung, wie Zugangsbarrieren und inkonsistente Durchsetzung, und geben Einblicke in unternehmensspezifische Offenlegungspraktiken im Kontext strukturierter Berichterstattung.","lang":"ger"}],"status":"public","type":"working_paper","title":"ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen","doi":"KORKOR1476665","date_updated":"2026-04-08T10:02:30Z","publisher":"KoR","author":[{"full_name":"Hofmann, Philipp","last_name":"Hofmann","first_name":"Philipp"},{"first_name":"Sönke","full_name":"Sievers, Sönke","id":"46447","last_name":"Sievers"},{"id":"102450","full_name":"Li, Reeyarn","last_name":"Li","first_name":"Reeyarn"}],"date_created":"2026-04-08T10:01:11Z","volume":"Heft 7-8/2025","year":"2025","citation":{"bibtex":"@book{Hofmann_Sievers_Li_2025, title={ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen}, volume={Heft 7-8/2025}, DOI={<a href=\"https://doi.org/KORKOR1476665\">KORKOR1476665</a>}, publisher={KoR}, author={Hofmann, Philipp and Sievers, Sönke and Li, Reeyarn}, year={2025}, pages={251–258} }","short":"P. Hofmann, S. Sievers, R. Li, ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen, KoR, 2025.","mla":"Hofmann, Philipp, et al. <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>. KoR, 2025, pp. 251–58, doi:<a href=\"https://doi.org/KORKOR1476665\">KORKOR1476665</a>.","apa":"Hofmann, P., Sievers, S., &#38; Li, R. (2025). <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen: Vol. Heft 7-8/2025</i> (pp. 251–258). KoR. <a href=\"https://doi.org/KORKOR1476665\">https://doi.org/KORKOR1476665</a>","chicago":"Hofmann, Philipp, Sönke Sievers, and Reeyarn Li. <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>. Vol. Heft 7-8/2025. KoR, 2025. <a href=\"https://doi.org/KORKOR1476665\">https://doi.org/KORKOR1476665</a>.","ieee":"P. Hofmann, S. Sievers, and R. Li, <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>, vol. Heft 7-8/2025. KoR, 2025, pp. 251–258.","ama":"Hofmann P, Sievers S, Li R. <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>. Vol Heft 7-8/2025. KoR; 2025:251-258. doi:<a href=\"https://doi.org/KORKOR1476665\">KORKOR1476665</a>"},"page":"251-258","publication_status":"published","publication_identifier":{"unknown":["1617-8084"]}},{"language":[{"iso":"eng"}],"extern":"1","_id":"65367","user_id":"126475","status":"public","type":"journal_article","publication":"Frühförderung interdiszipliniär","title":"#frühförderung in Sozialen Medien – Zwischen Aufklärung, Empowerment, Optimierungsdruck und Vermarktung","main_file_link":[{"url":"https://reinhardt-journals.de/xibrary/media/D722589AF5AA43E22F30C577350F70D1/1_044_2025_3_0005_11859.pdf","open_access":"1"}],"doi":"doi.org/10.2378/fi2025.art15d","date_updated":"2026-04-08T11:27:35Z","oa":"1","date_created":"2026-04-08T07:41:23Z","author":[{"id":"126475","full_name":"Menzel, Tessa-Marie","last_name":"Menzel","first_name":"Tessa-Marie"}],"volume":44,"year":"2025","citation":{"ama":"Menzel T-M. #frühförderung in Sozialen Medien – Zwischen Aufklärung, Empowerment, Optimierungsdruck und Vermarktung. <i>Frühförderung interdiszipliniär</i>. 2025;44(3):141–144. doi:<a href=\"https://doi.org/doi.org/10.2378/fi2025.art15d\">doi.org/10.2378/fi2025.art15d</a>","chicago":"Menzel, Tessa-Marie. “#frühförderung in Sozialen Medien – Zwischen Aufklärung, Empowerment, Optimierungsdruck Und Vermarktung.” <i>Frühförderung Interdiszipliniär</i> 44, no. 3 (2025): 141–144. <a href=\"https://doi.org/doi.org/10.2378/fi2025.art15d\">https://doi.org/doi.org/10.2378/fi2025.art15d</a>.","ieee":"T.-M. Menzel, “#frühförderung in Sozialen Medien – Zwischen Aufklärung, Empowerment, Optimierungsdruck und Vermarktung,” <i>Frühförderung interdiszipliniär</i>, vol. 44, no. 3, pp. 141–144, 2025, doi: <a href=\"https://doi.org/doi.org/10.2378/fi2025.art15d\">doi.org/10.2378/fi2025.art15d</a>.","bibtex":"@article{Menzel_2025, title={#frühförderung in Sozialen Medien – Zwischen Aufklärung, Empowerment, Optimierungsdruck und Vermarktung}, volume={44}, DOI={<a href=\"https://doi.org/doi.org/10.2378/fi2025.art15d\">doi.org/10.2378/fi2025.art15d</a>}, number={3}, journal={Frühförderung interdiszipliniär}, author={Menzel, Tessa-Marie}, year={2025}, pages={141–144} }","mla":"Menzel, Tessa-Marie. “#frühförderung in Sozialen Medien – Zwischen Aufklärung, Empowerment, Optimierungsdruck Und Vermarktung.” <i>Frühförderung Interdiszipliniär</i>, vol. 44, no. 3, 2025, pp. 141–144, doi:<a href=\"https://doi.org/doi.org/10.2378/fi2025.art15d\">doi.org/10.2378/fi2025.art15d</a>.","short":"T.-M. Menzel, Frühförderung Interdiszipliniär 44 (2025) 141–144.","apa":"Menzel, T.-M. (2025). #frühförderung in Sozialen Medien – Zwischen Aufklärung, Empowerment, Optimierungsdruck und Vermarktung. <i>Frühförderung Interdiszipliniär</i>, <i>44</i>(3), 141–144. <a href=\"https://doi.org/doi.org/10.2378/fi2025.art15d\">https://doi.org/doi.org/10.2378/fi2025.art15d</a>"},"page":"141–144","intvolume":"        44","quality_controlled":"1","issue":"3"},{"publication":"The Accounting Review","type":"journal_article","status":"public","_id":"56641","department":[{"_id":"187"}],"user_id":"74000","language":[{"iso":"eng"}],"quality_controlled":"1","issue":"2","year":"2025","page":"71 - 102","intvolume":"       100","citation":{"ieee":"M. Diller, J. Lorenz, G. Schneider, and C. Sureth-Sloane, “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency,” <i>The Accounting Review</i>, vol. 100, no. 2, pp. 71–102, 2025, doi: <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>.","chicago":"Diller, Markus, Johannes Lorenz, Georg Schneider, and Caren Sureth-Sloane. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” <i>The Accounting Review</i> 100, no. 2 (2025): 71–102. <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">https://doi.org/10.2308/TAR- 2021-0477</a>.","short":"M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review 100 (2025) 71–102.","bibtex":"@article{Diller_Lorenz_Schneider_Sureth-Sloane_2025, title={Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency}, volume={100}, DOI={<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>}, number={2}, journal={The Accounting Review}, author={Diller, Markus and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}, year={2025}, pages={71–102} }","mla":"Diller, Markus, et al. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” <i>The Accounting Review</i>, vol. 100, no. 2, 2025, pp. 71–102, doi:<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>.","apa":"Diller, M., Lorenz, J., Schneider, G., &#38; Sureth-Sloane, C. (2025). Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. <i>The Accounting Review</i>, <i>100</i>(2), 71–102. <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">https://doi.org/10.2308/TAR- 2021-0477</a>","ama":"Diller M, Lorenz J, Schneider G, Sureth-Sloane C. Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. <i>The Accounting Review</i>. 2025;100(2):71-102. doi:<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>"},"oa":"1","date_updated":"2026-04-09T07:35:36Z","volume":100,"author":[{"first_name":"Markus","last_name":"Diller","full_name":"Diller, Markus"},{"first_name":"Johannes","full_name":"Lorenz, Johannes","last_name":"Lorenz"},{"full_name":"Schneider, Georg","last_name":"Schneider","first_name":"Georg"},{"first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530","full_name":"Sureth-Sloane, Caren"}],"date_created":"2024-10-16T09:09:05Z","title":"Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency","doi":"10.2308/TAR- 2021-0477","main_file_link":[{"url":"https://doi.org/10.2308/TAR-2021-0477","open_access":"1"}]},{"year":"2025","page":"26-44","intvolume":"       102","citation":{"mla":"Dyck, Daniel, et al. “Abschreibungen Als Mittel Der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.” <i>Steuer Und Wirtschaft, Sonderheft NeSt</i>, vol. 102, no. 3, 2025, pp. 26–44.","bibtex":"@article{Dyck_Hechtner_Maiterth_Sureth-Sloane_2025, title={Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen}, volume={102}, number={3}, journal={Steuer und Wirtschaft, Sonderheft NeSt}, author={Dyck, Daniel and Hechtner, Frank and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2025}, pages={26–44} }","short":"D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Steuer Und Wirtschaft, Sonderheft NeSt 102 (2025) 26–44.","apa":"Dyck, D., Hechtner, F., Maiterth, R., &#38; Sureth-Sloane, C. (2025). Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen. <i>Steuer Und Wirtschaft, Sonderheft NeSt</i>, <i>102</i>(3), 26–44.","ama":"Dyck D, Hechtner F, Maiterth R, Sureth-Sloane C. Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen. <i>Steuer und Wirtschaft, Sonderheft NeSt</i>. 2025;102(3):26-44.","ieee":"D. Dyck, F. Hechtner, R. Maiterth, and C. Sureth-Sloane, “Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen,” <i>Steuer und Wirtschaft, Sonderheft NeSt</i>, vol. 102, no. 3, pp. 26–44, 2025.","chicago":"Dyck, Daniel, Frank Hechtner, Ralf Maiterth, and Caren Sureth-Sloane. “Abschreibungen Als Mittel Der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.” <i>Steuer Und Wirtschaft, Sonderheft NeSt</i> 102, no. 3 (2025): 26–44."},"quality_controlled":"1","issue":"3","title":"Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen","date_updated":"2026-04-09T07:35:21Z","volume":102,"author":[{"last_name":"Dyck","id":"83379","full_name":"Dyck, Daniel","first_name":"Daniel"},{"first_name":"Frank","full_name":"Hechtner, Frank","last_name":"Hechtner"},{"first_name":"Ralf","last_name":"Maiterth","full_name":"Maiterth, Ralf"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530","first_name":"Caren"}],"date_created":"2026-01-13T08:48:23Z","status":"public","publication":"Steuer und Wirtschaft, Sonderheft NeSt","type":"journal_article","language":[{"iso":"eng"}],"_id":"63580","department":[{"_id":"187"}],"user_id":"74000"},{"date_updated":"2026-04-09T07:35:12Z","author":[{"last_name":"Chen","full_name":"Chen, An","first_name":"An"},{"first_name":"Peter","last_name":"Hieber","full_name":"Hieber, Peter"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"date_created":"2026-01-13T08:41:48Z","title":"How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty","doi":"10.1007/s10797-025-09930-8","quality_controlled":"1","year":"2025","citation":{"bibtex":"@article{Chen_Hieber_Sureth-Sloane_2025, title={How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty}, DOI={<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>}, journal={International Tax and Public Finance}, author={Chen, An and Hieber, Peter and Sureth-Sloane, Caren}, year={2025} }","mla":"Chen, An, et al. “How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty.” <i>International Tax and Public Finance</i>, 2025, doi:<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>.","short":"A. Chen, P. Hieber, C. Sureth-Sloane, International Tax and Public Finance (2025).","apa":"Chen, A., Hieber, P., &#38; Sureth-Sloane, C. (2025). How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty. <i>International Tax and Public Finance</i>. <a href=\"https://doi.org/10.1007/s10797-025-09930-8\">https://doi.org/10.1007/s10797-025-09930-8</a>","ama":"Chen A, Hieber P, Sureth-Sloane C. How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty. <i>International Tax and Public Finance</i>. Published online 2025. doi:<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>","chicago":"Chen, An, Peter Hieber, and Caren Sureth-Sloane. “How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty.” <i>International Tax and Public Finance</i>, 2025. <a href=\"https://doi.org/10.1007/s10797-025-09930-8\">https://doi.org/10.1007/s10797-025-09930-8</a>.","ieee":"A. Chen, P. Hieber, and C. Sureth-Sloane, “How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty,” <i>International Tax and Public Finance</i>, 2025, doi: <a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>."},"_id":"63579","department":[{"_id":"187"}],"user_id":"74000","language":[{"iso":"eng"}],"publication":"International Tax and Public Finance","type":"journal_article","status":"public"},{"_id":"58500","user_id":"74000","department":[{"_id":"187"}],"language":[{"iso":"eng"}],"type":"journal_article","publication":"World Tax Journal","status":"public","date_updated":"2026-04-09T07:34:57Z","author":[{"last_name":"Schanz","full_name":"Schanz, Deborah","first_name":"Deborah"},{"full_name":"Siegel, Felix","last_name":"Siegel","first_name":"Felix"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"date_created":"2025-02-04T07:59:21Z","volume":17,"title":"Anti-Tax Avoidance Rules and Tax Complexity","main_file_link":[{"url":"https://doi.org/10.59403/29r4aza"}],"quality_controlled":"1","issue":"1","year":"2025","citation":{"ieee":"D. Schanz, F. Siegel, and C. Sureth-Sloane, “Anti-Tax Avoidance Rules and Tax Complexity,” <i>World Tax Journal</i>, vol. 17, no. 1, pp. 1–23, 2025.","chicago":"Schanz, Deborah, Felix Siegel, and Caren Sureth-Sloane. “Anti-Tax Avoidance Rules and Tax Complexity.” <i>World Tax Journal</i> 17, no. 1 (2025): 1–23.","ama":"Schanz D, Siegel F, Sureth-Sloane C. Anti-Tax Avoidance Rules and Tax Complexity. <i>World Tax Journal</i>. 2025;17(1):1-23.","apa":"Schanz, D., Siegel, F., &#38; Sureth-Sloane, C. (2025). Anti-Tax Avoidance Rules and Tax Complexity. <i>World Tax Journal</i>, <i>17</i>(1), 1–23.","mla":"Schanz, Deborah, et al. “Anti-Tax Avoidance Rules and Tax Complexity.” <i>World Tax Journal</i>, vol. 17, no. 1, 2025, pp. 1–23.","bibtex":"@article{Schanz_Siegel_Sureth-Sloane_2025, title={Anti-Tax Avoidance Rules and Tax Complexity}, volume={17}, number={1}, journal={World Tax Journal}, author={Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2025}, pages={1–23} }","short":"D. Schanz, F. Siegel, C. Sureth-Sloane, World Tax Journal 17 (2025) 1–23."},"intvolume":"        17","page":"1 - 23"},{"issue":"1","quality_controlled":"1","page":"67 - 81","intvolume":"       102","citation":{"chicago":"Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.” <i>Steuer und Wirtschaft</i> 102, no. 1 (2025): 67–81.","ieee":"R. Maiterth, Y. Piper, and C. Sureth-Sloane, “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien,” <i>Steuer und Wirtschaft</i>, vol. 102, no. 1, pp. 67–81, 2025.","ama":"Maiterth R, Piper Y, Sureth-Sloane C. Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. <i>Steuer und Wirtschaft</i>. 2025;102(1):67-81.","apa":"Maiterth, R., Piper, Y., &#38; Sureth-Sloane, C. (2025). Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. <i>Steuer und Wirtschaft</i>, <i>102</i>(1), 67–81.","mla":"Maiterth, Ralf, et al. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.” <i>Steuer und Wirtschaft</i>, vol. 102, no. 1, 2025, pp. 67–81.","bibtex":"@article{Maiterth_Piper_Sureth-Sloane_2025, title={Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}, volume={102}, number={1}, journal={Steuer und Wirtschaft}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}, year={2025}, pages={67–81} }","short":"R. Maiterth, Y. Piper, C. Sureth-Sloane, Steuer und Wirtschaft 102 (2025) 67–81."},"year":"2025","volume":102,"date_created":"2024-10-10T09:27:31Z","author":[{"last_name":"Maiterth","full_name":"Maiterth, Ralf","first_name":"Ralf"},{"full_name":"Piper, Yuri","id":"49955","last_name":"Piper","first_name":"Yuri"},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_updated":"2026-04-09T07:35:42Z","title":"Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien","publication":"Steuer und Wirtschaft","type":"journal_article","status":"public","abstract":[{"text":"Dieser Beitrag untersucht Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. Mithilfe von Daten einer Immobilien-Kapitalgesellschaft werden die Wirkungen einer Vermögensteuer auf die Cashflows aus der Vermietung von Wohnimmobilien simuliert. Der Detailgrad der Daten ermöglicht dabei Analysen auf Jahres-, Regional- und Baujahresebene. Ein Abgleich mit weiteren Immobiliendaten untermauert die Vergleichbarkeit und Aussagekraft der Analysen. Die Ergebnisse der Simulation zeigen, dass die Einführung einer Vermögensteuer den Cashflow aus dem Mietgeschäft erheblich reduzieren und zu Liquiditätsproblemen führen kann. Im Durchschnitt über alle Beobachtungen\r\nergibt sich bei einem Vermögensteuersatz i.H.v. 2 % ein negativer Cashflow nach Berücksichtigung aller Kosten. Generell bedeutet dies, dass wachstumsorientierte Immobilien durch eine Vermögensteuer liquiditätsmäßig stärker belastet werden als mietrenditeorientierte Immobilien. Insbesondere in Großstädten mit hohen Immobilienwerten, aber verhältnismäßig geringen Mieten, können die Liquiditätseffekte mehr als dreimal so hoch ausfallen wie in ländlichen bzw. industriell-geprägten Regionen, was zu einem relativen Attraktivitätsverlust führen kann. Durch die Entkopplung der Vermögensteuer von den Mieterträgen zeichnet sich eine starke Abhängigkeit der Steuerlast von aktuellen Marktentwicklungen und dem Zinsumfeld ab, was eine zusätzliche Unsicherheit für Investoren darstellt. Diese steuerliche Unsicherheit könnte sich potentiell auf die Investitionsbereitschaft auswirken und sollte daher\r\nin politischen Diskussionen über die Wiedereinführung einer Vermögensteuer berücksichtigt werden.","lang":"ger"}],"department":[{"_id":"187"}],"user_id":"74000","_id":"56482","language":[{"iso":"ger"}]},{"doi":"10.18156/eug-2-2025-art-2.","title":"Steuern und Steuergerechtigkeit – Ein Gespräch","volume":"19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben","author":[{"last_name":"Schönhärl","full_name":"Schönhärl, Korinna","first_name":"Korinna"},{"first_name":"Caren","id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"date_created":"2025-11-06T10:38:32Z","date_updated":"2026-04-09T07:37:33Z","page":"1-31","citation":{"apa":"Schönhärl, K., &#38; Sureth-Sloane, C. (2025). Steuern und Steuergerechtigkeit – Ein Gespräch. <i>Ethik und Gesellschaft</i>, <i>19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben</i>, 1–31. <a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">https://doi.org/10.18156/eug-2-2025-art-2.</a>","short":"K. Schönhärl, C. Sureth-Sloane, Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025) 1–31.","bibtex":"@article{Schönhärl_Sureth-Sloane_2025, title={Steuern und Steuergerechtigkeit – Ein Gespräch}, volume={19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben}, DOI={<a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">10.18156/eug-2-2025-art-2.</a>}, journal={Ethik und Gesellschaft}, author={Schönhärl, Korinna and Sureth-Sloane, Caren}, year={2025}, pages={1–31} }","mla":"Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit – Ein Gespräch.” <i>Ethik und Gesellschaft</i>, vol. 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben, 2025, pp. 1–31, doi:<a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">10.18156/eug-2-2025-art-2.</a>","ieee":"K. Schönhärl and C. Sureth-Sloane, “Steuern und Steuergerechtigkeit – Ein Gespräch,” <i>Ethik und Gesellschaft</i>, vol. 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben, pp. 1–31, 2025, doi: <a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">10.18156/eug-2-2025-art-2.</a>","chicago":"Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit – Ein Gespräch.” <i>Ethik und Gesellschaft</i> 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025): 1–31. <a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">https://doi.org/10.18156/eug-2-2025-art-2.</a>","ama":"Schönhärl K, Sureth-Sloane C. 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We demonstrate that the inclusion of sentiment and non-traditional variables enhances predictive performance. Our findings provide an important empirical foundation for understanding near-term fluctuations in German M& A activity and offer a forecasting tool relevant to both practitioners and researchers.","lang":"eng"}],"status":"public","_id":"65383","series_title":"Corporate Finance","user_id":"115848","department":[{"_id":"275"}],"language":[{"iso":"eng"}],"publication_status":"published","publication_identifier":{"issn":["1437-8981"]},"year":"2025","citation":{"ieee":"S. Sievers, R. Li, D. Degen, J. Kengelbach, and F. Pietrogrande, <i>Beer, Cars &#38; Fundamentals: Predicting German M&#38; A activity</i>, vol. Heft 11-12/2025. 2025, pp. 302–308.","chicago":"Sievers, Sönke, Reeyarn Li, Dominik Degen, Jens Kengelbach, and Francesca Pietrogrande. <i>Beer, Cars &#38; Fundamentals: Predicting German M&#38; A Activity</i>. Vol. Heft 11-12/2025. 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Kaup, Zeitschrift für Didaktik der Philosophie und Ethik (ZDPE) (2025) 127.","mla":"Kaup, Michael. “Rezension zu Dominik Balg: Wissen, was gut ist. Moralische Bildung im Spannungsfeld zwischen Manipulation und Beliebigkeit.” <i>Zeitschrift für Didaktik der Philosophie und Ethik (ZDPE)</i>, no. 3, C. C. Buchner, 2025, p. 127.","ama":"Kaup M. Rezension zu Dominik Balg: Wissen, was gut ist. Moralische Bildung im Spannungsfeld zwischen Manipulation und Beliebigkeit. <i>Zeitschrift für Didaktik der Philosophie und Ethik (ZDPE)</i>. 2025;(3):127.","chicago":"Kaup, Michael. “Rezension zu Dominik Balg: Wissen, was gut ist. Moralische Bildung im Spannungsfeld zwischen Manipulation und Beliebigkeit.” <i>Zeitschrift für Didaktik der Philosophie und Ethik (ZDPE)</i>. Bamberg: C. C. Buchner, 2025.","ieee":"M. Kaup, “Rezension zu Dominik Balg: Wissen, was gut ist. 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One specific type of digital services are smart services, which are digital services built on data from smart products. Introducing these kinds of offerings into the portfolio of manufacturing companies is not trivial. Moreover, they require conscious action to align all relevant capabilities to realize the respective business goals. However, what capabilities are generally relevant for smart services remains opaque. We conducted a systematic literature review to identify them and extended the results through an interview study. Our analysis results in 78 capabilities clustered among 12 principles and six dimensions. These results provide significant support for the smart service transformation of manufacturing companies and for structuring the research field of smart services.","lang":"eng"}],"status":"public","_id":"48632","department":[{"_id":"563"},{"_id":"241"}],"user_id":"66731","keyword":["Digital Servitization","Transformation","Capabilities","Maturity","Smart Services"],"language":[{"iso":"eng"}],"year":"2024","citation":{"ama":"Koldewey C, Fichtler T, Scholtysik M, et al. Exploring Capabilities for the Smart Service Transformation in Manufacturing: Insights from Theory and Practice. In: ; 2024.","ieee":"C. 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