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262 Publications
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 | Journal Article | LibreCat-ID: 21415
Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average.” Australian Tax Forum, vol. 35, no. 4, 2020, pp. 451–75.
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2020 | Working Paper | LibreCat-ID: 21416 |
Hoppe, Thomas. 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 |
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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2020 | Journal Article | LibreCat-ID: 21422 |
Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland.” AWV-Informationen, no. 5, 2020, pp. 16–19.
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2020 | Journal Article | LibreCat-ID: 21539
Ortmann, Regina, et al. “COVID-19 and Investor Behavior.” Finance Research Letters, 101717, 2020, doi:10.1016/j.frl.2020.101717.
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2020 | Journal Article | LibreCat-ID: 16486
Lagarden, Martin, et al. “Country-by-Country Reporting Goes Public - Cui Bono?” International Transfer Pricing Journal, vol. 27, no. 2, 2020.
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2020 | Journal Article | LibreCat-ID: 21420
Mair, Christina, et al. “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, 2020, pp. 317–29.
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2020 | Journal Article | LibreCat-ID: 49871
Giese, Henning, et al. “Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie.” Deutsches Steuerrecht, vol. 59, no. 16–16, 2020, pp. 752–60.
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2020 | Report | LibreCat-ID: 49266
Heile, Vanessa, et al. Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis. TRR 266 Accounting for Transparency, 2020, doi:10.52569/DQPH9785.
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2019 | Journal Article | LibreCat-ID: 21424
Lorenz, Johannes. “Population Dynamics of Tax Avoidance with Crowding Effects.” Journal of Evolutionary Economics, vol. 29, 2019, pp. 581–609, doi:10.1007/s00191-018-0572-6.
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2019 | Journal Article | LibreCat-ID: 21425
Kittl, Maximilian, and Johannes Lorenz. “Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel.” Deutsches Steuerrecht, vol. 57, no. 18, 2019, pp. 897–903.
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2019 | Book Chapter | LibreCat-ID: 21426 |
Hoppe, Thomas, et al. “Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey.” Tax Simplification - An African Perspective, edited by Chris Evans et al., Pretoria University Law Press, 2019, pp. 267–93.
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2019 | Journal Article | LibreCat-ID: 21427
Diller, Markus, et al. “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, 2019, pp. 599–626.
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2019 | Working Paper | LibreCat-ID: 12077
Hoppe, Thomas, et al. Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo.
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2019 | Working Paper | LibreCat-ID: 14902 |
Mair, Christina, et al. Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern. Vol. 42, 2019.
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