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25 Publications
2024 | Journal Article | LibreCat-ID: 47099
Bartels, L., Kesternich, M., & Löschel, A. (2024). The Demand for Voluntary Carbon Dioxide Removal – Experimental Evidence from an Afforestation Project in Germany. Land Economics . https://doi.org/10.2139/ssrn.3979837
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2023 | Working Paper | LibreCat-ID: 46521
Freise, D., Schiele, V., & Schmitz, H. (2023). Housing Situations and Local COVID-19 Infection Dynamics – A Case Study With Small-Area Data. Elsevier BV. https://doi.org/10.2139/ssrn.4372490
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2023 | Journal Article | LibreCat-ID: 47093
Alt, M., Kesternich, M., Gallier, C., & Sturm, B. (2023). Collective Minimum Contributions to Counteract the Ratchet Effect in the Voluntary Provision of Public Goods. Journal of Environmental Economics and Management. https://doi.org/10.2139/ssrn.4288327
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2023 | Journal Article | LibreCat-ID: 47102
Gallier, C., Goeschl, T., Kesternich, M., Lohse, J., Reif, C., & Römer, D. (2023). Inter-Charity Competition under Spatial Differentiation: Sorting, Crowding, and Spillovers. Journal of Economic Behavior and Organization, 216, 457–468. https://doi.org/10.2139/ssrn.3466679
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2023 | Journal Article | LibreCat-ID: 50145
Dawid, H., Harting, P., & Neugart, M. (2023). Implications of Algorithmic Wage Setting on Online Labor Platforms: a Simulation-Based Analysis∗. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4405558
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2023 | Conference Paper | LibreCat-ID: 52839
Gräßler, I., Hieb, M., Roesmann, D., Unverzagt, M., & Pottebaum, J. (2023). Virtual learning environment for teaching the handling of collaborative robots. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4471596
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2022 | Working Paper | LibreCat-ID: 35097
Ebert, M., Schäfer, U., & Schneider, G. T. (2022). Information Leaks and Voluntary Disclosure. https://doi.org/10.2139/ssrn.4168084
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2022 | Journal Article | LibreCat-ID: 41485
Clemens, R., Barth, E., Uhlmann, E., Zhan, Y., Caylak, I., & Mahnken, R. (2022). Effects on Process Forces of Individual Milling Tool Edges Depending on the Cutting Angle and Cutting Speed When Milling Cfrp. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4259246
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2022 | Working Paper | LibreCat-ID: 47094
Bartels, L., & Kesternich, M. (2022). Motivate the Crowd or Crowd-Them Out? The Impact of Local Government Spending on the Voluntary Provision of a Green Public Good. ZEW Discussion Paper 22-040. https://doi.org/10.2139/ssrn.4251592
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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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2017 | Working Paper | LibreCat-ID: 2250 |
Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2017). What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries. https://doi.org/10.2139/ssrn.3046546
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