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606 Publications
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.
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2023 | Journal Article | LibreCat-ID: 41192
Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate Accounting and Formula Apportionment on Factor Allocation.” Journal of Business Economics, Springer Science and Business Media LLC, 2023, doi:10.1007/s11573-022-01133-5.
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2023 | Journal Article | LibreCat-ID: 42635
Greil, Stefan, et al. “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing.” Intertax, vol. 51, no. 4, 2023, pp. 272–89.
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2023 | Journal Article | LibreCat-ID: 42897
Fochmann, Martin, et al. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” Steuer und Wirtschaft, vol. 100, no. 2, 2023, pp. 171–87.
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2023 | Journal Article | LibreCat-ID: 46471
Unterstell, Rembert. “„Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane.” German Research – Magazine of the Deutsche Forschungsgemeinschaft, no. 1, 2023, pp. 8–11.
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2023 | Journal Article | LibreCat-ID: 37562
Bayer, Christian, et al. “Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik.” Perspektiven der Wirtschaftspolitik, vol. 24, no. 1, 2023, pp. 63–84, doi:10.1515/pwp-2023-0002.
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2023 | Journal Article | LibreCat-ID: 49548 | 
Maiterth, Ralf, et al. “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?” Schmalenbach IMPULSE, vol. 3, no. 2, 2023, pp. 1–6, doi:10.54585/BCGK4022.
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2023 | Report | LibreCat-ID: 48979 |
Maiterth, Ralf, et al. GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for Transparency, 2023, doi:10.52569/DURP4114.
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2023 | Working Paper | LibreCat-ID: 49092 |
Amberger, Harald, et al. The Cost of Tax Simplification: Evidence from Risk-Taking in a Turnover-Based Corporate Tax System. 2023, doi:10.2139/ssrn.4589055.
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2023 | Report | LibreCat-ID: 49293 |
Heinemann-Heile, Vanessa, et al. Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. 2023, doi:10.52569/URLT9672.
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2023 | Report | LibreCat-ID: 49549 |
Harst, Simon, et al. 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2023, doi:10.52569/VKAO7696.
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2023 | Journal Article | LibreCat-ID: 62735
Bornemann, Tobias, et al. “Do Corporate Taxes Affect Executive Compensation?” The Accounting Review, vol. 98, no. 2, 2023, pp. 31–58, doi:10.2308/TAR-2019-0567.
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2023 | Journal Article | LibreCat-ID: 62736
Bornemann, Tobias, and Josef Baumüller. “Verschwiegenheitspflichten in Der GRI-Nachhaltigkeitsberichterstattung.” Praxis Der Internationalen Rechnungslegung, vol. 19, no. 5, 2023, pp. 171–76.
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2023 | Journal Article | LibreCat-ID: 62734
Bornemann, Tobias, et al. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” Journal of the American Taxation Association, vol. 45, no. 2, 2023, pp. 1–28, doi:10.2308/JATA-2021-013.
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2023 | Report | LibreCat-ID: 49295 |
Heinemann-Heile, Vanessa, et al. Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie. 2023, doi:doi.org/10.52569/JCNY6589.
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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.
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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.
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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.
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2022 | Journal Article | LibreCat-ID: 35719
Kengelbach, Jens, et al. “Green Deals Gain Steam .” BCG M&A Report 2022, 2022.
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2022 | Journal Article | LibreCat-ID: 35722
Kengelbach, Jens, et al. “Do Green Deals Create Value? .” BCG M&A Report 2022, 2022.
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