@techreport{61502, abstract = {{This study introduces sloppiness---the inaccurate preparation of supporting information during tax disputes---as a neglected but critical factor influencing taxpayer noncompliance. We conceptualize sloppiness as arising both from imperfections in the internal information environment, exacerbated by structural uncertainty over litigation outcomes (factual dimension), and from strategic aversion to compliance effort (strategic dimension). We examine whether and to what extent improved documentation and engaging an internal monitoring expert can mitigate sloppiness and prevent litigation. Using a game-theoretic model, we derive equilibrium strategies for a tax manager's compliance effort, a monitoring expert's dispute resolution effort, and a tax authority's litigation decision. Absent a monitoring expert, we find that improved documentation consistently reduces the litigation probability. However, when a monitoring expert is present, we surprisingly find that improved documentation crowds out compliance effort and can increase the litigation probability. Overall, our results suggest that sloppiness can be overcome either through strong documentation alone or by engaging a monitoring expert when documentation is weak, with the latter approach becoming more attractive as the dispute resolution costs decline.}}, author = {{Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}}, title = {{{Sloppiness in Tax Disputes: How to Prevent Litigation?}}}, year = {{2025}}, } @misc{62175, author = {{Giese, Henning and Schulz, Kim Alina and Sureth-Sloane, Caren}}, booktitle = {{Frankfurter Allgemeine Zeitung}}, number = {{16}}, title = {{{Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. }}}, volume = {{261}}, year = {{2025}}, } @article{62733, author = {{Bornemann, Tobias and Moosmann, Anna-Lena and Novotny-Farkas, Zoltán}}, journal = {{European Accounting Review}}, number = {{1}}, pages = {{89--122}}, title = {{{The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment}}}, doi = {{10.1080/09638180.2023.2239298}}, volume = {{34}}, year = {{2025}}, } @article{62732, author = {{Bornemann, Tobias and Auer, Sylvia and Eberhartinger, Eva}}, journal = {{Journal of the American Taxation Association}}, number = {{1}}, pages = {{7--30}}, title = {{{Does Fair Value Taxation Affect Banks' Investment Portfolio and Risk-Taking?}}}, doi = {{10.2308/JATA-2022-019}}, volume = {{47}}, year = {{2025}}, } @article{62110, author = {{Schönhärl, Korinna and Sureth-Sloane, Caren}}, journal = {{Ethik und Gesellschaft}}, pages = {{1--31}}, title = {{{Steuern und Steuergerechtigkeit – Ein Gespräch}}}, doi = {{10.18156/eug-2-2025-art-2.}}, volume = {{19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben}}, year = {{2025}}, } @techreport{46047, abstract = {{This study examines the impact of tax certainty through advance tax rulings (ATRs) on firms' risky investments under cash flow and tax uncertainty. Both firms and governments have expressed growing concern about increasing tax uncertainty, due to frequent tax reforms and the difficulty in applying ambiguous tax laws and anticipating audit outcomes. One remedy is the provision of ATRs, which offer upfront clarification of tax issues to reduce tax uncertainty and increase risk-taking. We analyze how these uncertainties, along with different tax rates, loss offset provisions, and ATR fees affect investment strategies. Our results suggest, first, that ATRs encourage riskier investments, particularly in tax regimes with generous loss offsets. We identify optimal ranges of ATR fees that benefit firms and tax authorities. Second, we show that it may be beneficial to design ATRs with a low or negative fee. Third, our study reveals a U-shaped relationship between firms' risk aversion and their willingness to pay for tax certainty, with willingness being higher for firms at low or high levels of risk aversion. In contrast, moderately risk-averse firms are only willing to accept low fees. Overall, our results highlight the importance of low-cost tax certainty combined with generous loss offset provisions to encourage risky investments.}}, author = {{Chen, An and Hieber, Peter and Sureth-Sloane, Caren}}, title = {{{How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty}}}, doi = {{10.1007/s10797-025-09930-8}}, year = {{2025}}, } @article{63470, author = {{Wiredu, Laura}}, journal = {{Junior Management Science}}, number = {{4}}, pages = {{985--1008}}, title = {{{Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects}}}, doi = {{10.582/jums/v10i4pp985-1008}}, volume = {{10}}, year = {{2025}}, } @article{49868, author = {{Schön, Lena and Graßl, Benjamin and Giese, Henning}}, journal = {{Steuer und Wirtschaft}}, pages = {{71--92}}, title = {{{Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung}}}, year = {{2024}}, } @article{50747, author = {{Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}}, journal = {{Deutsches Steuerrecht}}, number = {{17}}, pages = {{914--921}}, title = {{{Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen}}}, volume = {{62}}, year = {{2024}}, } @article{55658, author = {{Azmi Shabestari, Mehrzad and Safaei, Reyhaneh}}, journal = {{Bulletin for International Taxation}}, number = {{6}}, pages = {{224--239}}, title = {{{The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions}}}, doi = {{10.59403/8cbkga}}, volume = {{78}}, year = {{2024}}, } @article{56653, author = {{Birnbaum, Kirsten and Heckemeyer, Jost H. and Linau, Annette and Sureth-Sloane, Caren}}, journal = {{Schmalenbach IMPULSE}}, pages = {{1--17}}, title = {{{Steuerwettbewerb als Chance}}}, doi = {{https://doi.org/10.54585/OAHI2295}}, volume = {{3}}, year = {{2024}}, } @techreport{56814, abstract = {{This study investigates whether, how, and under what conditions the expected positive association between cooperative compliance programs and tax compliance is attenuated by tax complexity. Many countries have implemented cooperative compliance programs to improve compliance, however, the effectiveness of these programs varies across countries. I expect and find that the complexity of a country's tax system might impair the compliance-enhancing impact of cooperative compliance programs. Using cross-country data of 57 countries, I find that cooperative compliance programs generally promote compliance, except in countries with highly complex tax codes. Moreover, these programs are positively associated with tax compliance even if tax procedures, such as tax filing and payment or tax audits, are highly complex. My findings suggest that cooperative compliance programs can compensate for mistrust caused by complex tax procedures and enhance compliance. However, they may not be effective tools to enhance compliance in complex tax codes. }}, author = {{Schipp, Adrian}}, title = {{{Too Complex to Cooperate? Tax Complexity and Cooperative Compliance}}}, doi = {{https://dx.doi.org/10.2139/ssrn.4934559}}, year = {{2024}}, } @techreport{56817, abstract = {{This study analyzes whether and to what extent the provision of public goods and firms' trust in local governments' handling of local business tax revenues are associated with firms' willingness to pay local business tax. Using survey data on German small-and medium-sized firms, we find that the average perceived provision of public goods is not associated with the willingness to pay local business tax. Separating public goods into private-and business-related public goods, we find that the perception of public goods related to the private sphere of firms' decision-makers is associated with an increase in firms' willingness to pay local business tax by about 10%. However, public goods related to the business sphere show no similar association. Contradictory to the perceived provision of public goods, we find surprisingly no association between firms' willingness to pay local business tax and the actual provision of public goods. Trust in local governments' handling of tax revenue increases firms' willingness to pay local business tax significantly, with an effect size of about twice as large as for the perception of provided private-related public goods. These findings indicate that the handling of tax revenues exerts a more pronounced influence on firms' willingness to pay than the actual utilization of these revenues. Documenting tax revenue implications, we further show that the average willingness to pay local business tax within a local government is associated with a significant decrease in tax avoidance by about 10%. Our results inform local governments about how the provision of public goods and the building of trust can sustainably contribute to firms' willingness to pay local business tax. Thus, our results contribute to the understanding of how taxes can be efficiently collected and effectively used.}}, author = {{Giese, Henning and Heinemann-Heile, Vanessa}}, title = {{{Firms' Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods}}}, doi = {{https://dx.doi.org/10.2139/ssrn.4972829}}, year = {{2024}}, } @techreport{56816, abstract = {{This study investigates the association between the political characteristics of countries and the complexity of the legal system. We use country-level measures of tax complexity, democracy indicators, and election results data and find that the degree of democracy is associated with higher overall complexity of tax systems. This association is driven by the complexity of tax regulations. Contrastingly, we document negative associations with the complexity of tax procedures such as tax filings or tax audits. Moreover, we find the association between democracy and tax system complexity to be inversely U-shaped, indicating strong autocracies and strong democracies to reduce overall tax complexity. In further analyses, we document that the complexity of anti-tax avoidance regulations increases with higher levels of democracy and demonstrate that left-wing governed countries are more prone to experience an increase in complexity through democracy than right-wing governed countries.}}, author = {{Giese, Henning and Schipp, Adrian}}, title = {{{The Downsides of Democracy? The Case of Tax Complexity}}}, doi = {{https://dx.doi.org/10.2139/ssrn.4934571}}, year = {{2024}}, } @article{56855, author = {{Sureth-Sloane, Caren and Giese, Henning}}, journal = {{SWK Steuer- und WirtschaftsKartei}}, number = {{30}}, pages = {{1260--1264}}, title = {{{Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie}}}, year = {{2024}}, } @article{57546, author = {{Bischof, Jannis and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane, Caren}}, journal = {{Schmalenbach Journal of Business Research }}, title = {{{Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting}}}, doi = {{10.1007/s41471-024-00200-7}}, year = {{2024}}, } @techreport{35785, author = {{Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Firms' Tax Misperception}}}, doi = {{10.2139/ssrn.4300919}}, year = {{2024}}, } @techreport{63578, author = {{Schipp, Adrian and Siahaan, Fernando and Sureth-Sloane, Caren}}, title = {{{Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country}}}, year = {{2024}}, } @techreport{63582, author = {{Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}}, title = {{{Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}}}, year = {{2024}}, } @techreport{56767, abstract = {{Regulatorische Änderungen der vergangenen Jahre sowie die Umsetzung der „DAC 7“-EU‑Richtlinie haben dazu geführt, dass Tax Compliance Management Systeme (Tax CMS) zu einem zunehmend relevanten Faktor in deutschen Betriebsprüfungen avanciert sind. Unsere Interviewstudie, die sich auf Erfahrungen von Expertinnen und Experten aus Industrie, Handel und Steuerberatung stützt, zeigt, dass die Anzahl an Tax CMS in deutschen Unternehmen in den vergangenen Jahren gewachsen ist und insbesondere große Unternehmen mehrheitlich ein solches Kontrollsystem implementiert haben. Während aus Unternehmenssicht noch keine spürbaren Effekte auf die Betriebsprüfungsdauer, -umfang und -schwerpunkte sowie die Anzahl an Steuerstreitigkeiten und Höhe der Steuernachzahlungen feststellbar sind, nehmen die Befragten der steuerberatenden Berufe eine erste positive Entwicklung des Betriebsprüfungsklimas und damit einhergehend weniger Steuerstreitigkeiten sowie eine effizienzorientierte Verschiebung der Prüfungsschwerpunkte hin zu zunehmenden Prozessprüfungen wahr. Die Ergebnisse spiegeln Erfahrungen mit Tax CMS in Betriebsprüfungen wider und erlauben so Einblicke in die Nutzung, sowie Vor- und Nachteile dieser Systeme. So verdeutlichen die Ergebnisse etwa, dass Konkretisierungen der Vorschriften für den Aufbau und die Zertifizierung von Tax CMS sowie konkretere Rahmenbedingungen, die die Einbeziehung von Tax CMS in Betriebsprüfungen und daraus entstehende potentielle Betriebsprüfungserleichterungen verlässlich regeln, besonders wichtig sind. Die Einblicke dieser Studie bieten Orientierungspunkte für die Gestaltung der Nutzung von Tax CMS. Dies gilt insbesondere, da Tax CMS im Zuge der regulatorischen Änderungen und der wachsenden Anzahl implementierter Tax CMS zukünftig zunehmend eine relevante Rolle in Betriebsprüfungsprozessen in Deutschland spielen werden. }}, author = {{Schulz, Kim Alina and Sureth-Sloane, Caren}}, title = {{{Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}}}, doi = {{https://dx.doi.org/10.2139/ssrn.4999404}}, year = {{2024}}, }