TY - CHAP AU - Dumitrescu, Roman AU - Tschirner, Christian AU - Bansmann, Michael ED - Maier, Günter ED - Engels, Gregor ED - Steffen, Eckhard ID - 21395 T2 - Handbuch Gestaltung digitaler und vernetzter Arbeitswelten TI - Systems Engineering als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung ER - TY - CHAP AB - 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. Most 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. First, 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. AU - Jager, Tibor AU - Niehues, David ID - 21396 KW - Admissible hash functions KW - Verifiable random functions KW - Error-correcting codes KW - Provable security SN - 0302-9743 T2 - Lecture Notes in Computer Science TI - On the Real-World Instantiability of Admissible Hash Functions and Efficient Verifiable Random Functions ER - TY - JOUR AB - 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. AU - Binder, Sebastian AU - Lorenz, Johannes ID - 21403 IS - 3 JF - Der Konzern TI - Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung VL - 18 ER - TY - GEN AB - 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. AU - Blaufus, Kay AU - Chirvi, Malte AU - Huber, Hans-Peter AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 21406 TI - Tax Misperception and Its Effects on Decision Making - a Literature Review VL - No. 39 ER - TY - GEN AU - Bornemann, Tobias AU - Schipp, Adrian AU - Sureth-Sloane, Caren ID - 21407 TI - 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen ER - TY - CHAP AB - 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. AU - Diller, Markus AU - Lorenz, Johannes AU - Meier, David ED - Neufeld, Janis S. ED - Buscher, Udo ED - Lasch, Rainer ED - Möst, Dominik ED - Schönberger, Jörn ID - 21408 SN - 978-3-030-48439-2 T2 - Operations Research Proceedings 2019 TI - Tax Avoidance and Social Control ER - TY - GEN AB - European regulation mandates public country-by-country reporting for banks and is expected to increase reputational costs in case of tax haven activities. We test whether the availability of additional public information on the locations of banks' subsidiaries reduces their tax haven presence. In a preliminary difference-in-difference analysis we find that indeed, tax haven presence in “Dot-Havens” has declined significantly after the introduction of mandatory public country-by-country reporting for European banks, as compared to the insurance industry which is not subject to this regulation. AU - Eberhartinger, Eva AU - Speitmann, Raffael AU - Sureth-Sloane, Caren ID - 21409 TI - Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks VL - #2020-01 ER - TY - GEN AB - 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. AU - Eberhartinger, Eva AU - Speitmann, Raffael AU - Sureth-Sloane, Caren ID - 21410 TI - How Does Trust Affect Concessionary Behavior in Tax Bargaining? VL - No. 41 ER - TY - GEN AB - 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. AU - Flagmeier, Vanessa AU - Müller, Jens AU - Sureth-Sloane, Caren ID - 21411 TI - When Do Firms Highlight Their Effective Tax Rate? VL - No. 37 ER - TY - JOUR AU - Heile, Vanessa AU - Huber, Hans-Peter AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 21412 IS - 42 JF - Deutsches Steuerrecht TI - Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung VL - 58 ER -