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568 Publications
2020 | Journal Article | LibreCat-ID: 21403
S. Binder and J. Lorenz, “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung,” Der Konzern, vol. 18, no. 3, pp. 98–104, 2020.
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2020 | Working Paper | LibreCat-ID: 21406 | 
K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Tax Misperception and Its Effects on Decision Making - a Literature Review, vol. No. 39. 2020.
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2020 | Report | LibreCat-ID: 21407 |
T. Bornemann, A. Schipp, and C. Sureth-Sloane, 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen. 2020.
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2020 | Working Paper | LibreCat-ID: 21409 |
E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, 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 |
E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, vol. No. 41. 2020.
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2020 | Working Paper | LibreCat-ID: 21411 |
V. Flagmeier, J. Müller, and C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, vol. No. 37. 2020.
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2020 | Journal Article | LibreCat-ID: 21412
V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung,” Deutsches Steuerrecht, vol. 58, no. 42, pp. 2327–2334, 2020.
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2020 | Report | LibreCat-ID: 21414 |
V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise. 2020.
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2020 | Journal Article | LibreCat-ID: 21415
T. Hoppe, “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average,” Australian Tax Forum, vol. 35, no. 4, pp. 451–475, 2020.
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2020 | Working Paper | LibreCat-ID: 21416 |
T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, vol. No. 14. 2020.
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2020 | Report | LibreCat-ID: 21417 |
T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, and C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey. 2020.
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2020 | Working Paper | LibreCat-ID: 21418 |
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, vol. No. 5. 2020.
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2020 | Working Paper | LibreCat-ID: 21419 |
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, and J. Voget, The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, vol. No. 13. 2020.
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2020 | Journal Article | LibreCat-ID: 21422 |
C. Sureth-Sloane, “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland,” AWV-Informationen, no. 5, pp. 16–19, 2020.
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2020 | Working Paper | LibreCat-ID: 17703
S. T. Wengerek, Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict. 2020.
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2020 | Report | LibreCat-ID: 20873
S. Sievers, G. Keienburg, D. Degen, T. Söllner, and A. Kashyrkin, Alternative Deals Gain Traction. The Boston Consulting Group, Inc., M&A Report, 2020.
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2020 | Journal Article | LibreCat-ID: 20874
S. Sievers, D. Degen, D. Kim, and J. Kengelbach, “Downturn M&A: Die Erfolgsstrategie der Stunde?,” M&A Review, pp. 266–271, 2020.
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2020 | Journal Article | LibreCat-ID: 16486
M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, “Country-by-Country Reporting Goes Public - Cui Bono?,” International Transfer Pricing Journal, vol. 27, no. 2, 2020.
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2020 | Book Chapter | LibreCat-ID: 15788
S. Betz, “Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements,” in Neuere Entwicklungen in Produktion und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 65–114.
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2020 | Book Chapter | LibreCat-ID: 15790
L. Osthoff, “Zieloptimale Anzahl von Partnern in Beschaffungskollaborationen,” in Neuere Entwicklungen in Produktion und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 49–64.
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2020 | Book Chapter | LibreCat-ID: 15789
S. Betz, “Zieloptimale Variantenvielfalt in der Produktionsplanung,” in Neuere Entwicklungen in Produktion und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 185–214.
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2020 | Book (Editor) | LibreCat-ID: 15787
S. Betz, Ed., Neuere Entwicklungen in Produktion und Controlling. Hamburg: Dr. Kovac, 2020.
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2020 | Book Chapter | LibreCat-ID: 37390
D. Plückebaum, “Produktionsprogrammplanung bei variierender Fertigungstiefe,” in Neuere Entwicklungen in Produktion und Controlling , S. Betz, Ed. Hamburg : Dr. Kovac, 2020, pp. 115–147.
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2020 | Book Chapter | LibreCat-ID: 37394
M. Heidmann , “Eignung ausgewählter Entscheidungsunterstützungsinstrumente für die Planung, Steuerung und Kontrolle von Produktinnovationen,” in Neuere Entwicklungen in Produktion und Controlling , Hamburg: Dr. Kovac, 2020, pp. 151–183.
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2020 | Dissertation | LibreCat-ID: 37395
L. Osthoff, Kollaborationsentscheidungen im Supply Chain Management . Hamburg: Dr. Kovac, 2020.
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2020 | Journal Article | LibreCat-ID: 21420
C. Mair, W. Scheffler, I. Senger, and C. Sureth-Sloane, “Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren,” Steuer und Wirtschaft, vol. 97, no. 4, pp. 317–329, 2020.
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2020 | Journal Article | LibreCat-ID: 41180
R. Ortmann, M. Pelster, and S. T. Wengerek, “COVID-19 and investor behavior,” Finance Research Letters, vol. 37, Art. no. 101717, 2020, doi: 10.1016/j.frl.2020.101717.
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2020 | Journal Article | LibreCat-ID: 47919
Z. Wang, G. Braam, D. Reimsbach, and J. Wang, “Political embeddedness and firms’ choices of earnings management strategies in China,” Accounting & Finance, vol. 60, no. 5, pp. 4723–4755, 2020, doi: 10.1111/acfi.12690.
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2020 | Journal Article | LibreCat-ID: 47918
R. Hahn and D. Reimsbach, “Bringing Signaling Theory to Intermediated Voluntary Disclosure. Commentary on ‘Detecting False Accounts in Intermediated Voluntary Disclosure’ by Patrick Callery and Jessica Perkins,” Academy of Management Discoveries, vol. 7, no. 1, pp. 155–157, 2020, doi: 10.5465/amd.2020.0015.
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2020 | Book Chapter | LibreCat-ID: 50354
I. Heitmann, “Erfolgsfaktoren digitaler Transformationsprozesse in KMU,” in Neuere Entwicklungen in Produktionn und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 249–276.
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2020 | Book Chapter | LibreCat-ID: 50374
C. Puls, “Varianten- und Komplexitätsmanagement im produzierenden Gewerbe,” in Neuere Entwicklungen in Produktionn und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 215–246.
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2020 | Book Chapter | LibreCat-ID: 50365
C. Koch, “Digitalisierung des Produktionscontrollings in KMU,” in Neuere Entwicklungen in Produktionn und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 317–347.
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2020 | Book Chapter | LibreCat-ID: 50394
O. Opitz, “Kapazitätsplanung unter besonderer Berücksichtigung produktionsseitiger Risiken,” in Neuere Entwicklungen in Produktion und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 11–48.
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2020 | Journal Article | LibreCat-ID: 49871
H. Giese, B. Graßl, S. Holtmann, and P. Krug, “Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie,” Deutsches Steuerrecht, vol. 59, no. 16–16, pp. 752–760, 2020.
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2019 | Journal Article | LibreCat-ID: 21424
J. Lorenz, “Population Dynamics of Tax Avoidance with Crowding Effects,” Journal of Evolutionary Economics, vol. 29, pp. 581–609, 2019.
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2019 | Journal Article | LibreCat-ID: 21425
M. Kittl and J. Lorenz, “Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel,” Deutsches Steuerrecht, vol. 57, no. 18, pp. 897–903, 2019.
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2019 | Book Chapter | LibreCat-ID: 21426 |
T. Hoppe, R. Safaei, A. Singleton, and C. Sureth-Sloane, “Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey,” in Tax Simplification - An African Perspective, C. Evans, R. Franzsen, and E. Stack, Eds. Pretoria: Pretoria University Law Press, 2019, pp. 267–293.
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2019 | Journal Article | LibreCat-ID: 21427
M. Diller, T. Späth, and J. Lorenz, “Inheritance Tax Planning with Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal Choice between Full and Standard Exemption,” Journal of Business Economics, vol. 89, no. 5, pp. 599–626, 2019.
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2019 | Journal Article | LibreCat-ID: 20688
N. Hüther, D. T. Robinson, S. Sievers, and T. Hartmann-Wendels, “Paying for Performance in Private Equity: Evidence from Venture Capital Partnerships,” Management Science (VHB-JOURQUAL 3 Ranking A+), vol. 66, no. 4, pp. 1756–1782, 2019.
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2019 | Report | LibreCat-ID: 20875
S. Sievers et al., Downturns Are a Better Time For Deal Hunting. The Boston Consulting Group, Inc., M&A Report, 2019.
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