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26 Publications
2022 | Working Paper | LibreCat-ID: 47096
Chlond, B., Goeschl, T., & Kesternich, M. (2022). More Money or Better Procedures? Evidence From an Energy Efficiency Assistance Program. ZEW Discussion Paper 22-020. https://doi.org/10.2139/ssrn.4151557
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2022 | Working Paper | LibreCat-ID: 47092
Kesternich, M., Osberghaus, D., & Botzen, W. J. W. (2022). The Intention-Behavior Gap in Climate Change Adaptation. ZEW Discussion Paper 22-055. https://doi.org/10.2139/ssrn.4288341
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2022 | Working Paper | LibreCat-ID: 35799
Koch, R., Holtmann, S., & Giese, H. (2022). Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises (Vol. 269). https://doi.org/10.2139/ssrn.4096944
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2022 | Working Paper | LibreCat-ID: 35788 | 
Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2022). Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation) (Vol. 100). https://doi.org/10.2139/ssrn.4210460
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2022 | Working Paper | LibreCat-ID: 35795 |
Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., & Sureth-Sloane, C. (2022). Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing (Vol. 89). https://doi.org/10.2139/ssrn.4166972
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2022 | Working Paper | LibreCat-ID: 35785 |
Fochmann, M., Heinemann-Heile, V., Huber, H.-P., & Sureth-Sloane, C. (2022). Firms’ Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects (Vol. 108). https://doi.org/10.2139/ssrn.4300919
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2021 | Journal Article | LibreCat-ID: 24677 |
Eberhartinger, E., Safaei, R., Sureth-Sloane, C., & Wu, Y. (2021). 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. https://doi.org/10.2139/ssrn.3911228
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2021 | Working Paper | LibreCat-ID: 24674 |
Diller, M., Lorenz, J., Schneider, G. T., & Sureth-Sloane, C. (2021). Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance. https://doi.org/10.2139/ssrn.3895611
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2021 | Working Paper | LibreCat-ID: 24661 |
Lorenz, J., Diller, M., & Sureth-Sloane, C. (2021). The Epidemiology of Tax Avoidance Narratives. https://doi.org/10.2139/ssrn.2992732
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2020 | Working Paper | LibreCat-ID: 35089
Ebert, M., Kadane, J. (Jay) B., Simons, D., & Stecher, J. D. (2020). Information Design in Coordination Games with Risk Dominant Equilibrium Selection. https://doi.org/10.2139/ssrn.3564451
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