Please note that LibreCat no longer supports Internet Explorer versions 8 or 9 (or earlier).
We recommend upgrading to the latest Internet Explorer, Google Chrome, or Firefox.
568 Publications
2023 | Report | LibreCat-ID: 49295
Heinemann-Heile, Vanessa, et al. Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie. 2023, doi:doi.org/10.52569/JCNY6589.
LibreCat
| DOI
2023 | Report | LibreCat-ID: 49293
Heinemann-Heile, Vanessa, et al. Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. 2023, doi:10.52569/URLT9672.
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 46043
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.
LibreCat
| Download (ext.)
2023 | Misc | LibreCat-ID: 51019
Unterstell, Rembert. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. DFG, 2023, pp. 6–9.
LibreCat
| Files available
2023 | Misc | LibreCat-ID: 51024
Unterstell, Rembert. Allowing the Economy to Breathe Even During the Crisis – Interview with Tax Expert Caren Sureth-Sloane. DFG, 2023, pp. 8–11.
LibreCat
2023 | Working Paper | LibreCat-ID: 49092 | 
Amberger, Harald, et al. Turnover-Based Corporate Income Taxation and Corporate Risk-Taking. TRR 266 Accounting for Transparency, 2023, doi:10.2139/ssrn.4589055.
LibreCat
| DOI
| Download (ext.)
2023 | Working Paper | LibreCat-ID: 34798
Herwald, Sarah, et al. The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe.
LibreCat
2022 | Journal Article | LibreCat-ID: 25041
Pelster, Matthias, and Stefan Schaltegger. “The Dark Triad and Corporate Sustainability: An Empirical Analysis of Personality Traits of Middle Managers.” Business Ethics, the Environment & Responsibility, vol. 31, no. 1, 2022, pp. 80–99, doi:10.1111/beer.12398.
LibreCat
| DOI
2022 | Journal Article | LibreCat-ID: 29049
Fahr, René, et al. “Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment.” FinanzArchiv / Public Finance Analysis, vol. 78, no. 1–2, 2022, pp. 239–89.
LibreCat
2022 | Journal Article | LibreCat-ID: 29048
Eberhartinger, Eva, et al. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” FinanzArchiv / Public Finance Analysis, vol. 78, no. 1–2, 2022, pp. 112–55.
LibreCat
2022 | Journal Article | LibreCat-ID: 13147
Wengerek, Sascha Tobias, et al. “Risk Allocation through Securitization – Evidence from Non-Performing Loans.” The Quarterly Review of Economics and Finance, vol. Vol. 86 (11), Elsevier, 2022, pp. 48–64, doi:https://doi.org/10.1016/j.qref.2022.06.005.
LibreCat
| DOI
2022 | Journal Article | LibreCat-ID: 21571
Arnold, Marc, et al. “Attention Triggers and Investors’ Risk-Taking.” Journal of Financial Economics, vol. 143, no. 2, 2022, pp. 846–75, doi:10.1016/j.jfineco.2021.05.031.
LibreCat
| Files available
| DOI
2022 | Journal Article | LibreCat-ID: 35719
Kengelbach, Jens, et al. “Green Deals Gain Steam .” BCG M&A Report 2022, 2022.
LibreCat
2022 | Journal Article | LibreCat-ID: 35722
Kengelbach, Jens, et al. “Do Green Deals Create Value? .” BCG M&A Report 2022, 2022.
LibreCat
2022 | Working Paper | LibreCat-ID: 35097
Ebert, Michael, et al. Information Leaks and Voluntary Disclosure. 2022, doi:10.2139/ssrn.4168084.
LibreCat
| DOI
2022 | Working Paper | LibreCat-ID: 37070
Beyer, Bianca, et al. Does Private Firms’ Disclosure Affect Public Peers’ Information Environment? 2022.
LibreCat
2022 | Working Paper | LibreCat-ID: 37131
Franke, Benedikt, et al. Current Developments in the European Corporate Bond Market. 2022.
LibreCat
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 37088
Gulenko, Maryna, et al. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms. 2022.
LibreCat
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 37089
Ahlers, Theresa, et al. Insolvcency Process in Germany and the Insol Database: A Research Note. 2022.
LibreCat
| Download (ext.)
2022 | Journal Article | LibreCat-ID: 34449 |
Crépellière, Tommy, et al. “Arbitrage in the Market for Cryptocurrencies.” Journal of Financial Markets, 2022, doi:10.1016/j.finmar.2023.100817.
LibreCat
| DOI
| Download (ext.)
2022 | Misc | LibreCat-ID: 35775 |
Sureth-Sloane, Caren. Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können. VHB, 2022.
LibreCat
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 41182
Ortmann, Regina, and Dirk Schindler. Income Shifting and Management Incentives. 2022.
LibreCat
2022 | Journal Article | LibreCat-ID: 21405 |
Blaufus, Kay, et al. “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model.” European Accounting Review, vol. 31, no. 1, 2022, pp. 111–44, doi:10.1080/09638180.2020.1852095.
LibreCat
| Files available
| DOI
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 46047
Chen, An, et al. Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty. 2022.
LibreCat
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 46048
Dyck, Daniel, et al. How Do Tax Technology and Controversy Expertise Affect Tax Disputes? 2022.
LibreCat
| Download (ext.)
2022 | Journal Article | LibreCat-ID: 47920
Reimsbach, Daniel, and Geert Braam. “Creating Social and Environmental Value through Integrated Thinking: International Evidence.” Business Strategy and the Environment, vol. 32, no. 1, Wiley, 2022, pp. 304–20, doi:10.1002/bse.3131.
LibreCat
| DOI
2022 | Journal Article | LibreCat-ID: 35992
Letmathe, Sebastian, et al. “Semiparametric GARCH Models with Long Memory Applied to Value at Risk and Expected Shortfall.” Journal of Risk, vol. 25, no. 2.
LibreCat
2022 | Journal Article | LibreCat-ID: 47923
Endenich, Christoph, et al. “Wait-and-See-Ism as Partial Adoption of Management Practices: The Rise and Stall of Integrated Reporting.” Strategic Organization, vol. 21, no. 3, SAGE Publications, 2022, pp. 566–95, doi:10.1177/14761270221078605.
LibreCat
| DOI
2022 | Working Paper | LibreCat-ID: 35799
Koch, Reinald, et al. Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. 2022, doi:10.2139/ssrn.4096944.
LibreCat
| DOI
2022 | Book Chapter | LibreCat-ID: 49748
Betz, Stefan. “Lagerkapazitätsdimensionierung als betriebswirtschaftliches Entscheidungsproblem.” Aktuelle Fragestellungen zu Produktion, Controlling und Logistik, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2022, pp. 307–37.
LibreCat
2022 | Book Chapter | LibreCat-ID: 49743
Betz, Stefan. “Strategische Erfolgsplanung für Produktinnovationen.” Aktuelle Fragestellungen zu Produktion, Controlling und Logistik, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2022, pp. 89–115.
LibreCat
2022 | Working Paper | LibreCat-ID: 49875
Giese, Henning, et al. Tax Avoidance and Vertical Interlocks within Multinational Enterprises. arqus, 2022, doi:10.2139/ssrn.4137265.
LibreCat
| DOI
2022 | Book Chapter | LibreCat-ID: 50382
Hrnjadovic, Damir. “Möglichkeiten und Grenzen der Messung, Kontrolle und Sicherung der Qualität logistischer Prozesse.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2022, pp. 145–91.
LibreCat
2022 | Book Chapter | LibreCat-ID: 50384
Fiedler, Moritz. “Implikationen einer wertorientierten Unternehmensführung für Standortplanungsentscheidungen.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2022, pp. 193–235.
LibreCat
2022 | Book Chapter | LibreCat-ID: 50386
Osthoff, Lennart. “Betriebliche Standortplanung international agierender Unternehmen.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2022, pp. 239–68.
LibreCat
2022 | Book Chapter | LibreCat-ID: 50395
Opitz, Oliver. “Kategorisierungsmöglichkeiten für die Erzeugung von Dienstleistungen.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, 2nd ed., Dr. Kovac, 2022, pp. 13–46.
LibreCat
2022 | Book Chapter | LibreCat-ID: 50405
Faupel, Christian. “Entscheidungsunterstützung durch das Controlling mittels Reporting Design.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2022, pp. 119–43.
LibreCat
2022 | Book (Editor) | LibreCat-ID: 37399
Betz, Stefan, editor. Aktuelle Fragestellungen Zu Produktion, Controlling Und Logistik. Dr. Kovac, 2022.
LibreCat
2022 | Working Paper | LibreCat-ID: 35801 |
Safaei, Reyhaneh. Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges. 2022.
LibreCat
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 35802 |
Shabestari, Mehrzad Azmi, and Reyhaneh Safaei. Changes in Transfer Pricing Regulations and Corporate Investment Decisions. 2022.
LibreCat
| Download (ext.)
2022 | Newspaper Article | LibreCat-ID: 49290
Sureth-Sloane, Caren. “Steuerliche Maßnahmen als Anreiz für Investitionen?” Die Presse, 2022.
LibreCat
2022 | Report | LibreCat-ID: 35753 |
Bayer, Christian, et al. Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik. Verein für Socialpolitik und Joachim Herz Stiftung, 2022.
LibreCat
| Download (ext.)
2022 | Journal Article | LibreCat-ID: 35771
Sureth-Sloane, Caren. “Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen.” FinanzRundschau, vol. 104, no. 8, 2022, pp. 325–31.
LibreCat
2022 | Report | LibreCat-ID: 35768
Interdisziplinäre Kommission für Pandemieforschung, DFG, and Caren Sureth-Sloane. Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien. 2022.
LibreCat
2022 | Report | LibreCat-ID: 35759
Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), and Caren Sureth-Sloane. Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung. 2022, doi:10.5281/ZENODO.6538163.
LibreCat
| DOI
2022 | Working Paper | LibreCat-ID: 35788 |
Fochmann, Martin, et al. Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation). 2022, doi:10.2139/ssrn.4210460.
LibreCat
| DOI
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 35795 |
Greil, Stefan, et al. Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. 2022, doi:10.2139/ssrn.4166972.
LibreCat
| DOI
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 35785 |
Fochmann, Martin, et al. Firms’ Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects. 2022, doi:10.2139/ssrn.4300919.
LibreCat
| DOI
| Download (ext.)
2022 | Journal Article | LibreCat-ID: 35749
Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., ., et al. “Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter.” Internationales Steuerrecht, vol. 31, no. 22, 2022, pp. 824–29.
LibreCat
2022 | Journal Article | LibreCat-ID: 29317
Letmathe, Sebastian, et al. “Semiparametric GARCH Models with Long Memory Applied to Value at Risk and Expected Shortfall.” Journal of Risk, doi:10.21314/JOR.2022.044.
LibreCat
| DOI
2021 | Journal Article | LibreCat-ID: 25042
Mutschmann, Martin, et al. “Dark Triad Managerial Personality and Financial Reporting Manipulation.” Journal of Business Ethics, doi:10.1007/s10551-021-04959-1.
LibreCat
| DOI
2021 | Misc | LibreCat-ID: 29051
Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. Schmalenbach IMPULSE: Will etwas in Bewegung setzen. Schmalenbach IMPULSE, 1(1), 1-2, 2021.
LibreCat
2021 | Working Paper | LibreCat-ID: 29057 |
Eberbach, Jelena, et al. Option Implied Tax Rate Expectations. Working Paper, 2021.
LibreCat
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 29058
Eberhartinger, Eva, et al. Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneity. WU International Taxation Research Paper Series No. #2020-01, 2021.
LibreCat
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 29059
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, 2021.
LibreCat
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 29060
Lorenz, Johannes, et al. The Epidemiology of Tax Avoidance Narratives. TRR 266 Accounting for Transparency Working Paper Series No. 59, 2021.
LibreCat
| Download (ext.)
2021 | Journal Article | LibreCat-ID: 23400
Maiterth, Ralf, and Caren Sureth-Sloane. “Wiedereinführung der Vermögensteuer – eine ökonomische Analyse.” Steuer und Wirtschaft, vol. 98, no. 3, 2021, pp. 201–16.
LibreCat
2021 | Journal Article | LibreCat-ID: 23524
Cox, Caleb, et al. “Two-Period Duopolies with Forward Markets.” Review of Industrial Organization, 2021, doi:10.1007/s11151-021-09839-6.
LibreCat
| Files available
| DOI
| Download (ext.)
2021 | Journal Article | LibreCat-ID: 22205
Hasso, Tim, et al. “Who Participated in the GameStop Frenzy? Evidence from Brokerage Accounts.” Finance Research Letters, 102140, doi:10.1016/j.frl.2021.102140.
LibreCat
| Files available
| DOI
| Download (ext.)
2021 | Report | LibreCat-ID: 22211
Lorenz, Johannes, et al. Inconsistent Tax Transfer Prices: Tax Filings, Audits, and Double Taxation. 2021, doi:10.52569/acpj5634.
LibreCat
| DOI
2021 | Book Chapter | LibreCat-ID: 22221
Blankenfeldt, Maximilian, et al. “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis.” Intangibles - Immaterielle Werte, edited by Alexander Vögele, 2nd ed., C.H.Beck, 2021.
LibreCat
2021 | Journal Article | LibreCat-ID: 22523 |
Warkulat, Sonja, et al. “COVID-19 Reporting and Willingness to Pay for Leisure Activities.” Covid Economics, no. 83, CEPR Press, 2021, pp. 183–205.
LibreCat
| Download (ext.)
2021 | Journal Article | LibreCat-ID: 22631
Krull, Sebastian, et al. “The Power and Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use.” Frontiers in Psychology, 2021, doi:10.3389/fpsyg.2021.624198.
LibreCat
| DOI
2021 | Journal Article | LibreCat-ID: 5163
Uhde, André. “Tax Avoidance through Securitization.” The Quarterly Review of Economics and Finance, vol. 79, 2021, pp. 411–21, doi:10.1016/j.qref.2020.07.008.
LibreCat
| DOI
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.
LibreCat
2021 | Report | LibreCat-ID: 22213
Lorenz, Johannes, et al. Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten. Executive Summary, 2021, doi:10.52569/eexu5414.
LibreCat
| DOI
2021 | Newspaper Article | LibreCat-ID: 21402
Sureth-Sloane, Caren, and Dirk Simons. “Wie kompliziert darf eine Regel sein?” Frankfurter Allgemeine Zeitung, no. Nr. 20, 2021.
LibreCat
| Download (ext.)
2021 | Report | LibreCat-ID: 24517
Harst, Simon, et al. 2020 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2021, doi:10.52569/jtln9499.
LibreCat
| DOI
2021 | Misc | LibreCat-ID: 29052
Lagarden, Martin, et al. Wem nutzt Public Country-by-Country Reporting? Schmalenbach IMPULSE, 2021.
LibreCat
| Download (ext.)
2021 | Book | LibreCat-ID: 29053
Maßbaum, Alexandra, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage. Neue Wirtschafts-Briefe, 2021.
LibreCat
2021 | Newspaper Article | LibreCat-ID: 29055
Sureth-Sloane, Caren. “Zur Komplexität des Steuersystems.” Süddeutsche Zeitung, 2021.
LibreCat
2021 | Journal Article | LibreCat-ID: 26775
Pelster, Matthias, et al. “Dark Triad Personality Traits and Selective Hedging.” Journal of Business Ethics, Springer, doi:10.1007/s10551-021-04985-z.
LibreCat
| DOI
2021 | Journal Article | LibreCat-ID: 36065
Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research, vol. 53, no. 1, Informa UK Limited, 2021, pp. 1–37, doi:10.1080/00014788.2021.1958669.
LibreCat
| DOI
2021 | Dissertation | LibreCat-ID: 37396
Fiedler, Moritz. Development of a Strategic Controlling Concept. Dr. Kovac, 2021.
LibreCat
2021 | Working Paper | LibreCat-ID: 37136
Ichev, Riste, et al. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. 2021.
LibreCat
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 41197
Ortmann, Regina, et al. COVID-19 Reporting and Willingness to Pay for Leisure Activities. 2021.
LibreCat
2021 | Working Paper | LibreCat-ID: 41184
Ortmann, Regina, et al. Real Effects of an International Tax Reform for MNEs. 2021.
LibreCat
2021 | Journal Article | LibreCat-ID: 46049
Dyck, Daniel. “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken.” Junior Management Science, vol. 6, no. 1, 2021, pp. 100–48.
LibreCat
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.
LibreCat
2021 | Working Paper | LibreCat-ID: 36060
Hippert, Benjamin, and André Uhde. CDS Investors’ Risk Perceptions of M&A Announcements.
LibreCat
2021 | Working Paper | LibreCat-ID: 36063
Hippert, Benjamin, et al. Determinants of CDS Trading on Major Banks.
LibreCat
2021 | Working Paper | LibreCat-ID: 49876
Giese, Henning. Tax Evasion Penalties and Aggressive Tax Avoidance. 2021.
LibreCat
2021 | Journal Article | LibreCat-ID: 49870
Graßl, Benjamin, and Henning Giese. “Überwälzung von Digitalsteuern.” beck.digitax, no. 1, 2021, pp. 13–21.
LibreCat
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.
LibreCat
2021 | Report | LibreCat-ID: 22923
Fochmann, Martin, et al. Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten. 2021, doi:10.52569/xgkv7897.
LibreCat
| DOI
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.
LibreCat
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 29313
Wengerek, Sascha Tobias, and André Uhde. Share Price Reactions to Tariff Imposition Announcements in the Trump Era – an Event Study of the Trade Conflict. 2021.
LibreCat
2021 | Working Paper | LibreCat-ID: 29315
Hippert, Benjamin, and André Uhde. CDS Investors’ Risk Perceptions of M&A Announcements. 2021.
LibreCat
2021 | Working Paper | LibreCat-ID: 29316
Hippert, Benjamin, et al. Risk Allocation through Securitization - Evidence from Non-Performing Loans. 2021.
LibreCat
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.
LibreCat
| DOI
2020 | Journal Article | LibreCat-ID: 19895
Steiger, Sören, and Matthias Pelster. “Social Interactions and Asset Pricing Bubbles.” Journal of Economic Behavior & Organization, vol. 179, 2020, pp. 503–22, doi:10.1016/j.jebo.2020.09.020.
LibreCat
| DOI
2020 | Journal Article | LibreCat-ID: 21403
Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” Der Konzern, vol. 18, no. 3, 2020, pp. 98–104.
LibreCat
| Download (ext.)
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.
LibreCat
| Download (ext.)
2020 | Report | LibreCat-ID: 21407 |
Bornemann, Tobias, et al. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen. 2020, doi:10.52569/ILCP9945.
LibreCat
| DOI
| Download (ext.)
2020 | Book Chapter | LibreCat-ID: 21408
Diller, Markus, et al. “Tax Avoidance and Social Control.” Operations Research Proceedings 2019, edited by Janis S. Neufeld et al., Springer, 2020, pp. 633–39, doi:10.1007/978-3-030-48439-2_77.
LibreCat
| DOI
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.
LibreCat
| Download (ext.)
2020 | Working Paper | LibreCat-ID: 21410 |
Eberhartinger, Eva, et al. How Does Trust Affect Concessionary Behavior in Tax Bargaining? Vol. No. 41, 2020.
LibreCat
| Download (ext.)
2020 | Working Paper | LibreCat-ID: 21411 |
Flagmeier, Vanessa, et al. When Do Firms Highlight Their Effective Tax Rate? Vol. No. 37, 2020.
LibreCat
| Download (ext.)
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.
LibreCat
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.
LibreCat
| DOI
| Download (ext.)