L. Schön, B. Graßl, and H. Giese, “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung,” Steuer und Wirtschaft, pp. 71–92, 2024.

B. Osswald and C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?, vol. TRR 266 Accounting for Transparency Working Paper Series No. 28. 2024.

S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen,” Deutsches Steuerrecht, vol. 62, no. 17, pp. 914–921, 2024.

S. Herwald, S. Voigt, and A. Uhde, “The conditional impact of market consolidation and market power on banking stability – Evidence from Europe,”https://doi.org/10.1108/JRF-03-2023-0075__Journal of Risk Finance, vol. 25, no. 3, pp. 510–536, 2024, doi:https://doi.org/10.1108/JRF-03-2023-0075 .

K. A. Schulz and C. Sureth-Sloane, “Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen,” Steuer und Wirtschaft, vol. forthcoming, 2024.

R. Ortmann and E. Pummerer, “Distortional effects of separate accounting and formula apportionment on factor allocation,”10.1007/s11573-022-01133-5__Journal of Business Economics, 2023, doi:10.1007/s11573-022-01133-5 .

C. Bayer et al., “Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik,”10.1515/pwp-2023-0002__Perspektiven der Wirtschaftspolitik, 2023, doi:10.1515/pwp-2023-0002 .

S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane, “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing,” Intertax, vol. 51, no. 4, pp. 272–289, 2023.

M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung,” Steuer und Wirtschaft, vol. 100, no. 2, pp. 171–187, 2023.

R. Unterstell, Allowing the Economy to Breathe Even During the Crisis“3 Interview with Tax Expert Caren Sureth-Sloane,” german research 3 Magazine of the Deutsche Forschungsgemeinschaft, no. 1, pp. 8311, 2023.

R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for Transparency, 2023.

R. Hahn, D. Reimsbach, and C. Wickert, “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated,”10.1177/10860266231151653__Organization &;amp; Environment, vol. 36, no. 1, pp. 3–16, 2023, doi:10.1177/10860266231151653 .

K. De Meyst, T. Niederkofler, and D. Reimsbach, “þffDARC 2023 at Radboud University: Societal challenges in accounting research and education,”10.5117/mab.97.107215__Maandblad voor Accountancy en Bedrijfseconomie, vol. 97, no. 5/6, pp. 153–155, 2023, doi:10.5117/mab.97.107215 .

S. Harst, D. Schanz, F. Siegel, and C. Sureth-Sloane, 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2023.

H. Giese and S. Holtmann, Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids, vol. 118. 2023.

H. Giese, R. Koch, and C. Sureth-Sloane, Tax Complexity, Tax Department Structure, and Tax Risk. 2023.

V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their Effective Tax Rate?,”10.1080/00014788.2021.1958669__Accounting and Business Research, vol. 53, no. 1, pp. 1–37, 2023, doi:10.1080/00014788.2021.1958669 .

R. Koch, S. Holtmann, and H. Giese, “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises,”10.1007/s11573-022-01134-4__Journal of Business Economics, vol. 93, no. 1–2, pp. 59–109, 2023, doi:10.1007/s11573-022-01134-4 .

T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity,”10.1080/09638180.2021.1951316__European Accounting Review, vol. 32, no. 2, pp. 239–273, 2023, doi:10.1080/09638180.2021.1951316 .

S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency, 2023.