@article{62735,
  author       = {{Bornemann, Tobias and Jacob, Martin and Sailer, Mariana}},
  journal      = {{The Accounting Review}},
  number       = {{2}},
  pages        = {{31--58}},
  title        = {{{Do Corporate Taxes Affect Executive Compensation?}}},
  doi          = {{10.2308/TAR-2019-0567}},
  volume       = {{98}},
  year         = {{2023}},
}

@article{62736,
  author       = {{Bornemann, Tobias and Baumüller, Josef}},
  journal      = {{Praxis der Internationalen Rechnungslegung}},
  number       = {{5}},
  pages        = {{171--176}},
  title        = {{{Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung}}},
  volume       = {{19}},
  year         = {{2023}},
}

@article{62734,
  author       = {{Bornemann, Tobias and Kelley, Stacie and Osswald, Benjamin}},
  journal      = {{Journal of the American Taxation Association}},
  number       = {{2}},
  pages        = {{1--28}},
  title        = {{{The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits}}},
  doi          = {{10.2308/JATA-2021-013}},
  volume       = {{45}},
  year         = {{2023}},
}

@techreport{49295,
  author       = {{Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren}},
  title        = {{{Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie}}},
  doi          = {{doi.org/10.52569/JCNY6589}},
  year         = {{2023}},
}

@techreport{35799,
  author       = {{Koch, Reinald and Holtmann, Svea and Giese, Henning}},
  issn         = {{1556-5068}},
  title        = {{{Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}}},
  doi          = {{10.2139/ssrn.4096944}},
  volume       = {{269}},
  year         = {{2022}},
}

@techreport{49875,
  author       = {{Giese, Henning and Koch, Reinald and Gamm, Markus}},
  publisher    = {{arqus}},
  title        = {{{Tax Avoidance and Vertical Interlocks within Multinational Enterprises}}},
  doi          = {{10.2139/ssrn.4137265}},
  year         = {{2022}},
}

@techreport{35801,
  author       = {{Safaei, Reyhaneh}},
  title        = {{{Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges}}},
  volume       = {{79}},
  year         = {{2022}},
}

@techreport{35802,
  author       = {{Shabestari, Mehrzad Azmi and Safaei, Reyhaneh}},
  title        = {{{Changes in Transfer Pricing Regulations and Corporate Investment Decisions}}},
  year         = {{2022}},
}

@misc{49290,
  author       = {{Sureth-Sloane, Caren}},
  booktitle    = {{Die Presse}},
  title        = {{{Steuerliche Maßnahmen als Anreiz für Investitionen?}}},
  year         = {{2022}},
}

@techreport{35753,
  author       = {{Bayer, Christian and Engelmaier, Florian and Riphahn, Regina T. and Schmidt-Dengler, Philipp and Sondergeld, Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas and Weizsäcker, Georg}},
  publisher    = {{Verein für Socialpolitik und Joachim Herz Stiftung}},
  title        = {{{Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik}}},
  year         = {{2022}},
}

@article{35771,
  author       = {{Sureth-Sloane, Caren}},
  journal      = {{FinanzRundschau}},
  number       = {{8}},
  pages        = {{325--331}},
  title        = {{{Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen}}},
  volume       = {{104}},
  year         = {{2022}},
}

@techreport{35768,
  author       = {{Interdisziplinäre Kommission für Pandemieforschung, DFG and Sureth-Sloane, Caren}},
  title        = {{{Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien}}},
  year         = {{2022}},
}

@techreport{35759,
  abstract     = {{Academic publishing represents one of the core functions of scientific activity and thus of the research system. The Deutsche Forschungsgemeinschaft (DFG, German Research Foundation) is committed to the adequate communication of research results and the maintenance of a functioning publication system as a basic requirement of the research system. Ensuring that academic publishing serves foremost the purposes of publicising, quality review and documenting scientific findings should be an essential goal of responsible science administration and promotion. The position paper therefore analyses the central background of the current situation in scientific publishing, identifies challenges and points out possible fields of action. With this positioning, the DFG contributes to the further development of the publication system in a way that is appropriate for science and research.}},
  author       = {{Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG) and Sureth-Sloane, Caren}},
  title        = {{{Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung}}},
  doi          = {{10.5281/ZENODO.6538163}},
  year         = {{2022}},
}

@techreport{35788,
  author       = {{Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  issn         = {{1556-5068}},
  keywords     = {{General Earth and Planetary Sciences, General Environmental Science}},
  title        = {{{Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)}}},
  doi          = {{10.2139/ssrn.4210460}},
  volume       = {{100}},
  year         = {{2022}},
}

@techreport{35795,
  author       = {{Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}},
  issn         = {{1556-5068}},
  title        = {{{Towards an Amended Arm's Length Principle - Tackling complexity and implementing destination rules in transfer pricing}}},
  doi          = {{10.2139/ssrn.4166972}},
  volume       = {{89}},
  year         = {{2022}},
}

@article{35749,
  author       = {{Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., . and lead authors: Kreuzer, A and Maier, H and Martini, J. T. and Niemann, Rainer and Schachtebeck, Maite and Simons, Dirk and Stoltenberg, J and Sureth-Sloane, Caren}},
  journal      = {{Internationales Steuerrecht}},
  number       = {{22}},
  pages        = {{824--829}},
  title        = {{{Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter}}},
  volume       = {{31}},
  year         = {{2022}},
}

@misc{35775,
  author       = {{Sureth-Sloane, Caren}},
  publisher    = {{VHB}},
  title        = {{{Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können}}},
  year         = {{2022}},
}

@article{21405,
  abstract     = {{Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 128 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers’ tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences.}},
  author       = {{Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  journal      = {{European Accounting Review}},
  number       = {{1}},
  pages        = {{111--144}},
  title        = {{{Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model}}},
  doi          = {{10.1080/09638180.2020.1852095}},
  volume       = {{31}},
  year         = {{2022}},
}

@article{29049,
  abstract     = {{This study investigates the conditions under which tax rate changes accelerate risky investments.
While tax rate increases are often expected to harm investment, analytical
studies find tax rate increases may foster investment under flexibility.We design a theorybased
experimentwith a binomial random walk and entry–exit flexibility.We find accelerated
investment upon tax rate increases irrespective of an exit option, but no corresponding
response to tax cuts. This asymmetry may be due to tax salience and mechanisms
from irreversible choice under uncertainty. Given this evidence of unexpected tax-reform
effects, tax policymakers should carefully consider behavioral aspects.}},
  author       = {{Fahr, René and Janssen, Elmar A. and Sureth-Sloane, Caren}},
  journal      = {{FinanzArchiv / European Journal of Public Finance}},
  keywords     = {{Economic ExperimentM, Investment Decisions, Tax Effects, Timing Flexibility, Uncertainty}},
  number       = {{1-2}},
  pages        = {{239--289}},
  title        = {{{Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment}}},
  volume       = {{78}},
  year         = {{2022}},
}

@article{29048,
  abstract     = {{We study the bargaining behavior between auditor and auditee in a tax setting and scrutinize
the effect of interpersonal trust and trust in government on both parties’ concessions.
We find evidence that both kinds of trust affect the concessionary behavior, albeit
in different ways. While trust in government affects concessionary behavior in line with
intuitive predictions, we find that interpersonal trust only affects tax auditors. For high
interpersonal trust, the alleviating effect of high trust in government on tax auditors’
concessions is less pronounced. Our findings help tax authorities to shape programs to
enhance compliance in an atmosphere of trust.}},
  author       = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen}},
  journal      = {{FinanzArchiv / European Journal of Public Finance}},
  keywords     = {{Behavioral Taxation, Concessionary Behavior, Interpersonal Trust, Tax Audit, Trust in Government}},
  number       = {{1-2}},
  pages        = {{112--155}},
  title        = {{{How Does Trust Affect Concessionary Behavior in Tax Bargaining?}}},
  volume       = {{78}},
  year         = {{2022}},
}