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Research

Eberhartinger, Eva, Speitmann, Raffael, Sureth-Sloane, Caren, Wu, Yuchen (2022): How Does Trust Affect Concessionary Behavior in Tax Bargaining?, FinanzArchiv / Public Finance Analysis, Special Issue Behavioral Taxation, 78 (1-2), 112-155.

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Sureth-Sloane, Caren (2022): Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen, FinanzRundschau, 104 (8), 325-331.

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Hartmann, Jochen, Pelster, Matthias, Sievers, Sönke (2022): Can the market identify prosperous activist engagements? Evidence from announcement and long-term buy-and-hold returns, TAF Working Paper Nr. 66.

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Pelster, Matthias (2022): The leverage substitution, TAF Working Paper Nr. 65.

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Lagarden, Martin, Schreiber, Ulrich, Simons, Dirk, Sureth-Sloane, Caren (2021): Wem nutzt Public Country-by-Country Reporting?, Schmalenbach IMPULSE, https://schmalenbach-impulse.de/wem-nutzt-public-country-by-country-reporting/.

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Past Events

TRR 266/TAF Research Seminar On July 12, 2022, Peter Limbach (Universität Bielefeld) presented the paper "Blockholder Representation on the Board: Theory and Evidence" at the TRR 266/TAF Research Seminar.  Prof. Dr. Limbach presented a model that helps explain why only few blockholders seek board representation despite little direct costs. In the model, inefficiently few blockholders take a board seat because it signals adverse information to…

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As part of the Brown Bag Seminars, Regina Ortmann gave a presentation on July 5, 2022 on the topic "Taxing network products - the impact on decisions of MNEs".

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As part of the Brown Bag Seminars, Sebastian Hinder gave a presentation on June 28, 2022 on the topic "Management Guidance & Analyst Forecasts: The Peculiar Role of Tax Forecasting".

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TRR 266/TAF Research Seminar On June 21, 2022, Ken Klassen (University of Waterloo) presented the paper "Tax Aggressive Behavior and Voluntary Tax Disclosures in Corporate Sustainability Reporting" at the TRR 266/TAF Research Seminar. The paper is co-authored work with Jilian R. Adams and Elizabeth Demers (all University of Waterloo, Ontario, Canada). In this study, the authors analyze determinants of firms’ decisions to disclose tax…

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As part of the Brown Bag Seminars, Stephan Kaiser gave a presentation on June 14, 2022 on the topic "Changes in Firms’ Business Models and Abnormal Accruals".

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