Publikationen

Autor*in

Jahr der Veröffentlichung

Publikationsformat

Keyword

Forschungsprojekt

Institut/Einrichtung

2021

Biased Preferences for Wealth Taxation: The Case of Misperceived Tax Burden Consequences

Chirvi, M., Huber, H.-P., & Schneider, C. (2021). Biased Preferences for Wealth Taxation: The Case of Misperceived Tax Burden Consequences. TRR 266 Working Paper Series.

Abstract

The individual capacity to form personal preferences constitutes an essential element of thedemocratic process. At the same time, policies with far-reaching consequences often require profound expertise. Taxation is such an example. Due to its complex character, bounded rationality might induce biases causing other outcomes than intended. This paper quantiﬁes shifts in stated preferences for wealth taxation caused by misperceived burden consequences of commonly politically discussed tax parameters: tax allowances and tax rates. For this, we conducted a randomized survey experiment with over 1,200 respondents in Germany. In a 2 by 2 design, our respondents were randomly selected to indicate both their preferred tax allowance and tax rate for either a yearly or a one-time wealth tax. Our treatment group was provided with easy-to-understand information on the resulting eﬀective lifetime tax burden for the respective instrument. We ﬁnd the preferred eﬀective tax rate to drop by almost 15 percentage points for a yearly wealth tax if our participants are fully informed, whereas we do not ﬁnd this eﬀect for the one-time wealth tax. In terms of informed preferences our respondents preferthe yearly wealth tax over a one time wealth tax if misperceptions are resolved: the preferred eﬀective tax burden of a yearly wealth tax is about 25 percentage points higher (40.0% vs.15.2%). While not being able to fully explain the source of this diﬀerence, we argue that both the total burden as well as the reasonability of single payments might be factors that form preferences for tax parameters.
Suche auf Google Scholar
Exportformate

BibTeX

EndNote X3 XML

EndNote 7 XML

EndNote tagged

RIS
Weiterführende Links
Personenseiten

Chirvi, Malte

Fachbereich

Fachbereich 4: Wirtschaft
Filter Tags
2021

Unpublished

Malte Chirvi

Hans-Peter Huber

Cornelius Schneider
Exploration vs. limitation – An investigation of instructional design techniques for spatial ability training on mobile devices

Montag, M., Bertel, S., de Koning, B. B., & Zander, S. (2021). Exploration vs. limitation – An investigation of instructional design techniques for spatial ability training on mobile devices. Computers in Human Behavior, 118, 106678. http://doi.org/https://doi.org/10.1016/j.chb.2020.106678

Abstract

Spatial abilities and thus mental rotation skills predict achievement in STEM domains. Thus, a wide range of studies investigated the possibilities and trainings of mental rotation skills. One prominent approach is using different digital tools and representation formats to foster spatial abilities. Thereby numerous studies analyzed effects of static in comparison to interactive dynamic representations of mental rotation tasks using different types of interactions. Although the use of dynamic representations is discussed critical regarding superficial information processing, there are no studies to date varying instructional techniques in interactive dynamic spatial trainings. In two studies we compared Limited Rotation training to non-limited Free Rotation training with high school students (Npilot = 21, Nmain = 66). Results after training show a superior effect of the limited compared to the non-limited training regarding the students’ success rate, but not their motivation and mental demand. Additionally analyzed process data show more efficient ways of task solving after limited rotation training indicated by reduced response time and rotation way accompanied by higher success rates in solving non-limited rotation tasks. Results of a pre-and-post-comparison of mental rotation skills indicate a higher increment after limited rotation training. Over-facilitating effects of dynamic representations are discussed.
Suche auf Google Scholar

DOI Verweis
Exportformate

BibTeX

EndNote X3 XML

EndNote 7 XML

EndNote tagged

RIS
Weiterführende Links
Personenseiten

Bertel, Sven

Abteilung/Einrichtung

CIVU – Center for Interaction, Visualization and Usability

Fachbereich

Fachbereich 3: Information und Kommunikation
Filter Tags
2021

Journal Article

Michael Montag

Sven Bertel

Bjorn de Koning

Steffi Zander

Spacial abilities

STEM

Multimedia learning

mental rotation
Financial performance and firm efficiency of automotive manufacturers and their suppliers A longitudinal data envelopment analysis

Brandenburg, M., & Hahn, G. J. (2021). Financial performance and firm efficiency of automotive manufacturers and their suppliers A longitudinal data envelopment analysis. Logistics Research, 14(1), 26. http://doi.org/10.23773/2021_01

Abstract

A data envelopment analysis (DEA) is presented to assess evolutions of firm efficiency and financial performance in automotive supply chains. A sample of 32 decision-making units (DMUs), 17 globally operating original equipment manufacturers (OEMs) and 15 key suppliers from the automotive industry, is in focus of this analysis in which cost levels and capital requirements are put into relation to sales growth and profit. Cost of goods sold, operating capital, and net fixed assets represent the financial input of a company while sales growth and earnings before interest and taxes (EBIT) reflect the financial output. The financial performance of a firm is indicated by its efficiency, calculated by an input-oriented variable returns to scale model. A multiple linear regression analysis reveals which operational performance factors are predictors of financial performance. A longitudinal DEA approach that covers the years from 2003 to 2017 is chosen to reveal performance evolutions over time. In order to analyze the stability of relationships between efficient firms (peers) and inefficient ones (followers) over time, changes in the performance relationship network are assessed in a graph-theoretic approach. In this study, geographical and structural specifics of DMU groups are taken into account. The study reveals similarities and differences between OEMs and their suppliers regarding the importance of value drivers and detects periods of performance losses and recovery from the global economic crisis.
Suche auf Google Scholar

DOI Verweis
Exportformate

BibTeX

EndNote X3 XML

EndNote 7 XML

EndNote tagged

RIS
Weiterführende Links
Personenseiten

Brandenburg, Marcus
Filter Tags
2021

Journal Article

Marcus Brandenburg

Gerd Hahn

Automotive industry

Data Envelopment Analysis

Financial performance

Supply networks
fluprodia (Fluid Property Diagram)

Witte, F. (2021). fluprodia (Fluid Property Diagram). Zenodo. http://doi.org/10.5281/ZENODO.3795771
Suche auf Google Scholar

DOI Verweis
Exportformate

BibTeX

EndNote X3 XML

EndNote 7 XML

EndNote tagged

RIS
Weiterführende Links
Personenseiten

Witte, Francesco

Fachbereich

Fachbereich 2: Energy and Life Science
Filter Tags
2021

Miscellaneous

Francesco Witte

Fluid Property Diagram

Thermodynamics

Phases

Isoline

2020

Study of cellular network quality of the eve of 5G technology on a selected example

Falkowski-Gilski, P., & Uhl, T. (2020). Study of cellular network quality of the eve of 5G technology on a selected example. Warszawa: Journal Przeglad Telekomunikacyjny. http://doi.org/10.15199/59.2020.7-8.45 (Original work published 2020)
Suche auf Google Scholar

DOI Verweis
Exportformate

BibTeX

EndNote X3 XML

EndNote 7 XML

EndNote tagged

RIS
Weiterführende Links
Personenseiten

Uhl, Tadeus

Fachbereich

Fachbereich 3: Information und Kommunikation
Filter Tags
2020

Journal

Przemyslaw Falkowski-Gilski

Tadeus Uhl
Loop shaping based robust control for floating offshore wind turbines

Yu, W., Lemmer, F., Schlipf, D., & Cheng, P. W. (2020). Loop shaping based robust control for floating offshore wind turbines. In Journal of Physics: Conference Series (Bd. 1618, S. 022066). http://doi.org/10.1088/1742-6596/1618/2/022066 (Original work published 2026)
Suche auf Google Scholar

DOI Verweis
Exportformate

BibTeX

EndNote X3 XML

EndNote 7 XML

EndNote tagged

RIS
Weiterführende Links
Personenseiten

Schlipf, David
Filter Tags
2020

Conference Paper

Wei Yu

Frank Lemmer

David Schlipf

Po Cheng
IEA Wind Task 32: Collaborative R\&D Roadmap

Clifton, A., Schlipf, D., Vasiljevic, N., Gottschall, J., Clive, P., Wüerth, I., … Nygaard, N. (2020). IEA Wind Task 32: Collaborative R\&D Roadmap. http://doi.org/10.5281/zenodo.4030701 (Original work published 2026)
Suche auf Google Scholar

DOI Verweis
Exportformate

BibTeX

EndNote X3 XML

EndNote 7 XML

EndNote tagged

RIS
Weiterführende Links
Personenseiten

Schlipf, David
Filter Tags
2020

Miscellaneous

Andrew Clifton

David Schlipf

Nikola Vasiljevic

Julia Gottschall

Peter Clive

Ines Wüerth

Rozenn Wagner

Nicolai Nygaard
IEA Wind Task 32 and Task 37: Optimizing Wind Turbines with Lidar-Assisted Control Using Systems Engineering

Simley, E., Bortolotti, P., Scholbrock, A., Schlipf, D., & Dykes, K. (2020). IEA Wind Task 32 and Task 37: Optimizing Wind Turbines with Lidar-Assisted Control Using Systems Engineering. In Journal of Physics: Conference Series (Bd. 1618, S. 042029). http://doi.org/10.1088/1742-6596/1618/4/042029 (Original work published 2026)
Suche auf Google Scholar

DOI Verweis
Exportformate

BibTeX

EndNote X3 XML

EndNote 7 XML

EndNote tagged

RIS
Weiterführende Links
Personenseiten

Schlipf, David
Filter Tags
2020

Conference Paper

Eric Simley

Pietro Bortolotti

Andrew Scholbrock

David Schlipf

Katherine Dykes
Lidar-based Estimation of Turbulence Intensity for Controller Scheduling

Schlipf, D., Guo, F., & Raach, S. (2020). Lidar-based Estimation of Turbulence Intensity for Controller Scheduling. In Journal of Physics: Conference Series (Bd. 1618, S. 032053). http://doi.org/10.1088/1742-6596/1618/3/032053 (Original work published 2026)
Suche auf Google Scholar

DOI Verweis
Exportformate

BibTeX

EndNote X3 XML

EndNote 7 XML

EndNote tagged

RIS
Weiterführende Links
Personenseiten

Schlipf, David
Filter Tags
2020

Conference Paper

David Schlipf

Feng Guo

Steffen Raach
Multi-Variable Feedforward Control for Floating Wind Turbines Using Lidar

Schlipf, D., Lemmer, F., & Raach, S. (2020). Multi-Variable Feedforward Control for Floating Wind Turbines Using Lidar. In International Ocean and Polar Engineering Conference. http://doi.org/10.18419/opus-11067 (Original work published 2026)
Suche auf Google Scholar

DOI Verweis
Exportformate

BibTeX

EndNote X3 XML

EndNote 7 XML

EndNote tagged

RIS
Weiterführende Links
Personenseiten

Schlipf, David
Filter Tags
2020

Conference Paper

David Schlipf

Frank Lemmer

Steffen Raach

Publikationen

2021

Abstract

Exportformate

Weiterführende Links

Filter Tags

Abstract

Exportformate

Weiterführende Links

Filter Tags

Abstract

Exportformate

Weiterführende Links

Filter Tags

Exportformate

Weiterführende Links

Filter Tags

2020

Exportformate

Weiterführende Links

Filter Tags

Exportformate

Weiterführende Links

Filter Tags

Exportformate

Weiterführende Links

Filter Tags

Exportformate

Weiterführende Links

Filter Tags

Exportformate

Weiterführende Links

Filter Tags

Exportformate

Weiterführende Links

Filter Tags