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222 Publications
2021 | Newspaper Article | LibreCat-ID: 45855
Asenkerschbaumer, Stefan, et al. “Georg Giersberg: die Stimme für die BWL.” Frankfurter Allgemeine Zeitung, no. 101, 2021, p. S. 20, Sp. 2-5.
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2021 | Report | LibreCat-ID: 22923
Fochmann, Martin, et al. Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten. 2021, doi:10.52569/xgkv7897.
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2021 | Working Paper | LibreCat-ID: 29056 | 
Diller, Markus, et al. Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior. TRR 266 Accounting for Transparency Working Paper Series No. 57, 2021.
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2021 | Working Paper | LibreCat-ID: 17514 |
Hoppe, Thomas, et al. The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. 2021, doi:10.2139/ssrn.3469663.
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2021 | Working Paper | LibreCat-ID: 24676 |
Eberhartinger, Eva, et al. Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneitys. 2021, doi:10.2139/ssrn.3523909.
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2021 | Journal Article | LibreCat-ID: 24677 |
Eberhartinger, Eva, et al. “Are Risk-Based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance.” TRR 266 Accounting for Transparency Working Paper Series No. 60, WU International Taxation Research Paper Series No. 2021-07, 2021, doi:10.2139/ssrn.3911228.
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2021 | Working Paper | LibreCat-ID: 24674 |
Diller, Markus, et al. Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance. 2021, doi:10.2139/ssrn.3895611.
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2021 | Working Paper | LibreCat-ID: 24661 |
Lorenz, Johannes, et al. The Epidemiology of Tax Avoidance Narratives. 2021, doi:10.2139/ssrn.2992732.
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2021 | Report | LibreCat-ID: 49277
Fochmann, Martin, et al. Tax Burden on German Companies – Income Tax Burden and Administrative Costs. 2021, doi:10.52569/NCAI8648.
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2021 | Journal Article | LibreCat-ID: 46051 |
Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen.” Schmalenbach IMPULSE, vol. 1, no. 1, 2021, pp. 1–2.
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2021 | Journal Article | LibreCat-ID: 21401
Bornemann, Tobias, et al. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” Deutsches Steuerrecht, vol. 59, no. 3, 2021, pp. 182–90.
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2020 | Working Paper | LibreCat-ID: 21406 |
Blaufus, Kay, et al. Tax Misperception and Its Effects on Decision Making - a Literature Review. Vol. No. 39, 2020.
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2020 | Working Paper | LibreCat-ID: 21409 |
Eberhartinger, Eva, et al. Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks. Vol. #2020-01, 2020.
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2020 | Working Paper | LibreCat-ID: 21410 |
Eberhartinger, Eva, et al. How Does Trust Affect Concessionary Behavior in Tax Bargaining? Vol. No. 41, 2020.
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2020 | Working Paper | LibreCat-ID: 21411 |
Flagmeier, Vanessa, et al. When Do Firms Highlight Their Effective Tax Rate? Vol. No. 37, 2020.
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2020 | Journal Article | LibreCat-ID: 21412
Heile, Vanessa, et al. “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.” Deutsches Steuerrecht, vol. 58, no. 42, 2020, pp. 2327–34.
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2020 | Report | LibreCat-ID: 21414 |
Heile, Vanessa, et al. Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise. 2020, doi:10.52569/RUHF6645.
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2020 | Report | LibreCat-ID: 21417 |
Hoppe, Thomas, et al. 2018 Global MNC Tax Complexity Survey. 2020, doi:10.52569/RPVO1003.
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2020 | Working Paper | LibreCat-ID: 21418 |
Hoppe, Thomas, et al. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. Vol. No. 5, 2020.
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2020 | Working Paper | LibreCat-ID: 21419 |
Hoppe, Thomas, et al. The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries. Vol. No. 13, 2020.
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