Publications
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Open Science
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Open Science
Gold - Data and/or Code are publicly available to all interested users.
Silver - Data and/or Code are available after registration.
Bronze - Data and/or Code are available upon request.
Self-contained Neither data nor substantial code are needed to reproduce and/or evaluate the analysis.
Are firms (getting) ready for the corporate sustainability reporting directive?
2024
Journal Publication
No. 153: The downsides of democracy? – The case of tax complexity
2024
Working Paper
No. 152: Too complex to cooperate? – Tax complexity and cooperative compliance
2024
Working Paper
No. 151: Determinants of Tax Complexity in Tax Regulations and Tax Procedures – Evidence from a Developing Country
2024
Working Paper
The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions
2024
Journal Publication
No. 150: Large Language Models and M&A: Can ChatGPT help forecast M&A activity?
2024
Working Paper
No. 149: Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications
2024
Working Paper