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26 Publications


2023 | Working Paper | LibreCat-ID: 46521
Housing Situations and Local COVID-19 Infection Dynamics – A Case Study With Small-Area Data
D. Freise, V. Schiele, H. Schmitz, Housing Situations and Local COVID-19 Infection Dynamics – A Case Study With Small-Area Data, Elsevier BV, 2023.
LibreCat | DOI | Download (ext.)
 

2023 | Journal Article | LibreCat-ID: 47093
Collective Minimum Contributions to Counteract the Ratchet Effect in the Voluntary Provision of Public Goods
M. Alt, M. Kesternich, C. Gallier, B. Sturm, Journal of Environmental Economics and Management (2023).
LibreCat | DOI
 

2023 | Journal Article | LibreCat-ID: 47102
Inter-Charity Competition under Spatial Differentiation: Sorting, Crowding, and Spillovers
C. Gallier, T. Goeschl, M. Kesternich, J. Lohse, C. Reif, D. Römer, Journal of Economic Behavior and Organization 216 (2023) 457–468.
LibreCat | DOI
 

2023 | Journal Article | LibreCat-ID: 50145
Implications of Algorithmic Wage Setting on Online Labor Platforms: a Simulation-Based Analysis∗
H. Dawid, P. Harting, M. Neugart, SSRN Electronic Journal (2023).
LibreCat | DOI
 

2022 | Working Paper | LibreCat-ID: 35097
Information Leaks and Voluntary Disclosure
M. Ebert, U. Schäfer, G.T. Schneider, Information Leaks and Voluntary Disclosure, 2022.
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2022 | Working Paper | LibreCat-ID: 35785
Firms' Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects
M. Fochmann, V. Heinemann-Heile, H.-P. Huber, C. Sureth-Sloane, Firms’ Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects, 2022.
LibreCat | DOI
 

2022 | Working Paper | LibreCat-ID: 35795
Towards an Amended Arm's Length Principle - Tackling complexity and implementing destination rules in transfer pricing
S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane, Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing, 2022.
LibreCat | DOI
 

2022 | Working Paper | LibreCat-ID: 35790
How Do Tax Certainty Measures Affect Optimal Investment under Cash Flow and Tax Uncertainty?
A. Chen, P. Hieber, C. Sureth-Sloane, How Do Tax Certainty Measures Affect Optimal Investment under Cash Flow and Tax Uncertainty?, 2022.
LibreCat | DOI
 

2022 | Journal Article | LibreCat-ID: 41485
Effects on Process Forces of Individual Milling Tool Edges Depending on the Cutting Angle and Cutting Speed When Milling Cfrp
R. Clemens, E. Barth, E. Uhlmann, Y. Zhan, I. Caylak, R. Mahnken, SSRN Electronic Journal (2022).
LibreCat | DOI
 

2022 | Working Paper | LibreCat-ID: 47094
Motivate the Crowd or Crowd-Them Out? The Impact of Local Government Spending on the Voluntary Provision of a Green Public Good
L. Bartels, M. Kesternich, 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, 2022.
LibreCat | DOI
 

2022 | Working Paper | LibreCat-ID: 47096
More Money or Better Procedures? Evidence From an Energy Efficiency Assistance Program
B. Chlond, T. Goeschl, M. Kesternich, More Money or Better Procedures? Evidence From an Energy Efficiency Assistance Program, ZEW Discussion Paper  22-020, 2022.
LibreCat | DOI
 

2022 | Working Paper | LibreCat-ID: 47092
The Intention-Behavior Gap in Climate Change Adaptation
M. Kesternich, D. Osberghaus, W.J.W. Botzen, The Intention-Behavior Gap in Climate Change Adaptation, ZEW Discussion Paper 22-055, 2022.
LibreCat | DOI
 

2022 | Working Paper | LibreCat-ID: 35799
Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises
R. Koch, S. Holtmann, H. Giese, Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises, 2022.
LibreCat | DOI
 

2022 | Working Paper | LibreCat-ID: 35788
Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)
M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation), 2022.
LibreCat | DOI
 

2021 | Journal Article | LibreCat-ID: 24677
Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance
E. Eberhartinger, R. Safaei, C. Sureth-Sloane, Y. Wu, TRR 266 Accounting for Transparency Working Paper Series No. 60, WU International Taxation Research Paper Series No. 2021-07 (2021).
LibreCat | DOI
 

2021 | Working Paper | LibreCat-ID: 24674
Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior
M. Diller, J. Lorenz, G.T. Schneider, C. Sureth-Sloane, Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior, 2021.
LibreCat | DOI
 

2021 | Working Paper | LibreCat-ID: 24661
The Epidemiology of Tax Avoidance Narratives
J. Lorenz, M. Diller, C. Sureth-Sloane, The Epidemiology of Tax Avoidance Narratives, 2021.
LibreCat | DOI
 

2021 | Working Paper | LibreCat-ID: 47099
The Demand for Voluntary Carbon Sequestration – Experimental Evidence From a Reforestation Project in Germany
L. Bartels, M. Kesternich, A. Löschel, The Demand for Voluntary Carbon Sequestration – Experimental Evidence From a Reforestation Project in Germany, ZEW Discussion Paper 21-088, 2021.
LibreCat | DOI
 

2020 | Working Paper | LibreCat-ID: 24676
Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks, 2020.
LibreCat | DOI
 

2020 | Working Paper | LibreCat-ID: 35089
Information Design in Coordination Games with Risk Dominant Equilibrium Selection
M. Ebert, J. (Jay) B. Kadane, D. Simons, J.D. Stecher, Information Design in Coordination Games with Risk Dominant Equilibrium Selection, 2020.
LibreCat | DOI
 

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