[{"publication_status":"published","date_updated":"2026-01-12T12:24:11Z","jel":["G11","H25","M41","M42","M48"],"author":[{"full_name":"Chen, An","first_name":"An","last_name":"Chen"},{"first_name":"Peter","last_name":"Hieber","full_name":"Hieber, Peter"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","id":"530"}],"status":"public","year":"2025","title":"How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty","user_id":"96670","doi":"10.1007/s10797-025-09930-8","_id":"46047","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1","url":"https://doi.org/10.1007/s10797-025-09930-8"}],"abstract":[{"lang":"eng","text":"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."}],"citation":{"ama":"Chen A, Hieber P, Sureth-Sloane C. <i>How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty</i>.; 2025. doi:<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>","bibtex":"@book{Chen_Hieber_Sureth-Sloane_2025, title={How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty}, DOI={<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>}, author={Chen, An and Hieber, Peter and Sureth-Sloane, Caren}, year={2025} }","mla":"Chen, An, et al. <i>How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty</i>. 2025, doi:<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>.","short":"A. Chen, P. Hieber, C. Sureth-Sloane, How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty, 2025.","chicago":"Chen, An, Peter Hieber, and Caren Sureth-Sloane. <i>How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty</i>, 2025. <a href=\"https://doi.org/10.1007/s10797-025-09930-8\">https://doi.org/10.1007/s10797-025-09930-8</a>.","apa":"Chen, A., Hieber, P., &#38; Sureth-Sloane, C. (2025). <i>How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty</i>. <a href=\"https://doi.org/10.1007/s10797-025-09930-8\">https://doi.org/10.1007/s10797-025-09930-8</a>","ieee":"A. Chen, P. Hieber, and C. Sureth-Sloane, <i>How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty</i>. 2025."},"department":[{"_id":"187"}],"oa":"1","type":"working_paper","date_created":"2023-07-13T12:03:15Z"},{"citation":{"ama":"Gerdes K, Harst S, Schanz D, Sureth-Sloane C. <i>2024 Global Tax Complexity Survey</i>. TRR 266 Accounting for Transparency; 2025. doi:<a href=\"https://doi.org/10.52569/WEMV6812\">10.52569/WEMV6812</a>","bibtex":"@book{Gerdes_Harst_Schanz_Sureth-Sloane_2025, title={2024 Global Tax Complexity Survey}, DOI={<a href=\"https://doi.org/10.52569/WEMV6812\">10.52569/WEMV6812</a>}, publisher={TRR 266 Accounting for Transparency}, author={Gerdes, Kristin and Harst, Simon  and Schanz, Deborah and Sureth-Sloane, Caren}, year={2025} }","mla":"Gerdes, Kristin, et al. <i>2024 Global Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2025, doi:<a href=\"https://doi.org/10.52569/WEMV6812\">10.52569/WEMV6812</a>.","short":"K. Gerdes, S. Harst, D. Schanz, C. Sureth-Sloane, 2024 Global Tax Complexity Survey, TRR 266 Accounting for Transparency, 2025.","chicago":"Gerdes, Kristin, Simon  Harst, Deborah Schanz, and Caren Sureth-Sloane. <i>2024 Global Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2025. <a href=\"https://doi.org/10.52569/WEMV6812\">https://doi.org/10.52569/WEMV6812</a>.","apa":"Gerdes, K., Harst, S., Schanz, D., &#38; Sureth-Sloane, C. (2025). <i>2024 Global Tax Complexity Survey</i>. TRR 266 Accounting for Transparency. <a href=\"https://doi.org/10.52569/WEMV6812\">https://doi.org/10.52569/WEMV6812</a>","ieee":"K. Gerdes, S. Harst, D. Schanz, and C. Sureth-Sloane, <i>2024 Global Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2025."},"date_created":"2025-07-23T08:41:26Z","type":"report","department":[{"_id":"187"}],"oa":"1","title":"2024 Global Tax Complexity Survey","year":"2025","status":"public","author":[{"last_name":"Gerdes","first_name":"Kristin","full_name":"Gerdes, Kristin"},{"last_name":"Harst","first_name":"Simon ","full_name":"Harst, Simon "},{"last_name":"Schanz","first_name":"Deborah","full_name":"Schanz, Deborah"},{"id":"530","first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren"}],"date_updated":"2025-08-06T07:59:44Z","main_file_link":[{"open_access":"1"}],"_id":"60733","language":[{"iso":"eng"}],"publisher":"TRR 266 Accounting for Transparency","user_id":"74000","doi":"10.52569/WEMV6812"},{"date_created":"2023-07-13T12:07:54Z","department":[{"_id":"187"}],"type":"working_paper","citation":{"mla":"Dyck, Daniel, et al. <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>. 2025, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>.","ama":"Dyck D, Lorenz J, Sureth-Sloane C. <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>.; 2025. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>","bibtex":"@book{Dyck_Lorenz_Sureth-Sloane_2025, series={TRR 266 Working Paper Series}, title={Tax Disputes - The Role of Technology and Controversy Expertise}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>}, author={Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Working Paper Series} }","apa":"Dyck, D., Lorenz, J., &#38; Sureth-Sloane, C. (2025). <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>","ieee":"D. Dyck, J. Lorenz, and C. Sureth-Sloane, <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>. 2025.","short":"D. Dyck, J. Lorenz, C. Sureth-Sloane, Tax Disputes - The Role of Technology and Controversy Expertise, 2025.","chicago":"Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>. TRR 266 Working Paper Series, 2025. <a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>."},"series_title":"TRR 266 Working Paper Series","_id":"46048","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://ssrn.com/abstract=4214449"}],"user_id":"97894","doi":"https://dx.doi.org/10.2139/ssrn.4214449 ","author":[{"full_name":"Dyck, Daniel","last_name":"Dyck","first_name":"Daniel","id":"83379"},{"last_name":"Lorenz","first_name":"Johannes","full_name":"Lorenz, Johannes"},{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren"}],"status":"public","year":"2025","title":"Tax Disputes - The Role of Technology and Controversy Expertise","date_updated":"2025-08-13T08:11:34Z"},{"status":"public","title":"Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences","year":"2025","jel":["H21","H26","H32","H83"],"author":[{"full_name":"Schulz, Kim Alina","first_name":"Kim Alina","last_name":"Schulz","id":"68607"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"date_updated":"2025-08-13T18:14:24Z","publication_status":"published","main_file_link":[{"url":"https://ssrn.com/abstract=5378524","open_access":"1"}],"_id":"60926","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 204","language":[{"iso":"eng"}],"doi":"https://dx.doi.org/10.2139/ssrn.5378524","user_id":"68607","citation":{"ieee":"K. A. Schulz and C. Sureth-Sloane, <i>Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences</i>. 2025.","apa":"Schulz, K. A., &#38; Sureth-Sloane, C. (2025). <i>Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.5378524\">https://dx.doi.org/10.2139/ssrn.5378524</a>","short":"K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences, 2025.","chicago":"Schulz, Kim Alina, and Caren Sureth-Sloane. <i>Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences</i>. TRR 266 Accounting for Transparency Working Paper Series No. 204, 2025. <a href=\"https://dx.doi.org/10.2139/ssrn.5378524\">https://dx.doi.org/10.2139/ssrn.5378524</a>.","mla":"Schulz, Kim Alina, and Caren Sureth-Sloane. <i>Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences</i>. 2025, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.5378524\">https://dx.doi.org/10.2139/ssrn.5378524</a>.","bibtex":"@book{Schulz_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 204}, title={Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.5378524\">https://dx.doi.org/10.2139/ssrn.5378524</a>}, author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 204} }","ama":"Schulz KA, Sureth-Sloane C. <i>Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences</i>.; 2025. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.5378524\">https://dx.doi.org/10.2139/ssrn.5378524</a>"},"abstract":[{"lang":"eng","text":"Recent regulatory changes and the adoption of the ‘DAC 7’ EU Directive have significantly increased the importance of Tax compliance management systems (Tax CMS) in German tax audits. Our interview-based study, which draws on the insights of experts from various sectors, including industry and commerce on the one hand side and tax advisors on the other hand side, reveals nuanced perspectives on the impact of Tax CMS on tax audits. Our results reveal that the number of Tax CMS in German firms has increased in recent years and that, in particular, the majority of large firms have implemented these control systems. From a firm’s perspective, there has been no discernible impact on the duration, scope, or focus of tax audits, nor the frequency of tax disputes or the number and size of tax refunds. However, tax practitioners in advisory firms report a slight positive change in the audit environment, with fewer tax disputes, and a more efficiency-driven approach to audit procedures, with an increase in process-oriented audits. These findings represent preliminary observations on the use and effectiveness of Tax CMS in tax audits. They provide early insights into the advantages and disadvantages of these systems. These findings are particularly relevant given the expected increasing role of Tax CMS in German tax audits, driven by ongoing regulatory developments. "}],"date_created":"2025-08-13T18:09:14Z","type":"working_paper","oa":"1","department":[{"_id":"187"}]},{"citation":{"bibtex":"@article{Giese_Holtmann_Koch_Langenmayr_2025, title={Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?}, volume={78}, number={8}, journal={ifo Schnelldienst}, author={Giese, Henning and Holtmann, Svea and Koch, Reinald and Langenmayr, Dominika}, year={2025}, pages={34–40} }","ama":"Giese H, Holtmann S, Koch R, Langenmayr D. Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland? <i>ifo Schnelldienst</i>. 2025;78(8):34-40.","mla":"Giese, Henning, et al. “Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?” <i>ifo Schnelldienst</i>, vol. 78, no. 8, 2025, pp. 34–40.","short":"H. Giese, S. Holtmann, R. Koch, D. Langenmayr, ifo Schnelldienst 78 (2025) 34–40.","chicago":"Giese, Henning, Svea Holtmann, Reinald Koch, and Dominika Langenmayr. “Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?” <i>ifo Schnelldienst</i> 78, no. 8 (2025): 34–40.","ieee":"H. Giese, S. Holtmann, R. Koch, and D. Langenmayr, “Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?,” <i>ifo Schnelldienst</i>, vol. 78, no. 8, pp. 34–40, 2025.","apa":"Giese, H., Holtmann, S., Koch, R., &#38; Langenmayr, D. (2025). Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland? <i>ifo Schnelldienst</i>, <i>78</i>(8), 34–40."},"publication":"ifo Schnelldienst","issue":"8","quality_controlled":"1","date_created":"2025-08-19T10:16:55Z","department":[{"_id":"187"}],"type":"journal_article","author":[{"full_name":"Giese, Henning","first_name":"Henning","last_name":"Giese","id":"92812"},{"full_name":"Holtmann, Svea","last_name":"Holtmann","first_name":"Svea"},{"last_name":"Koch","first_name":"Reinald","full_name":"Koch, Reinald"},{"last_name":"Langenmayr","first_name":"Dominika","full_name":"Langenmayr, Dominika"}],"title":"Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?","status":"public","year":"2025","intvolume":"        78","date_updated":"2025-09-11T08:11:07Z","_id":"60949","language":[{"iso":"ger"}],"page":"34-40","volume":78,"user_id":"97894"},{"department":[{"_id":"187"}],"type":"journal_article","date_created":"2026-01-05T13:40:30Z","quality_controlled":"1","citation":{"mla":"Wiredu, Laura. “Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects.” <i>Junior Management Science</i>, vol. 10, no. 4, 2025, pp. 985–1008, doi:<a href=\"https://doi.org/10.582/jums/v10i4pp985-1008\">10.582/jums/v10i4pp985-1008</a>.","ama":"Wiredu L. Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects. <i>Junior Management Science</i>. 2025;10(4):985-1008. doi:<a href=\"https://doi.org/10.582/jums/v10i4pp985-1008\">10.582/jums/v10i4pp985-1008</a>","bibtex":"@article{Wiredu_2025, title={Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects}, volume={10}, DOI={<a href=\"https://doi.org/10.582/jums/v10i4pp985-1008\">10.582/jums/v10i4pp985-1008</a>}, number={4}, journal={Junior Management Science}, author={Wiredu, Laura}, year={2025}, pages={985–1008} }","apa":"Wiredu, L. (2025). Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects. <i>Junior Management Science</i>, <i>10</i>(4), 985–1008. <a href=\"https://doi.org/10.582/jums/v10i4pp985-1008\">https://doi.org/10.582/jums/v10i4pp985-1008</a>","ieee":"L. Wiredu, “Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects,” <i>Junior Management Science</i>, vol. 10, no. 4, pp. 985–1008, 2025, doi: <a href=\"https://doi.org/10.582/jums/v10i4pp985-1008\">10.582/jums/v10i4pp985-1008</a>.","chicago":"Wiredu, Laura. “Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects.” <i>Junior Management Science</i> 10, no. 4 (2025): 985–1008. <a href=\"https://doi.org/10.582/jums/v10i4pp985-1008\">https://doi.org/10.582/jums/v10i4pp985-1008</a>.","short":"L. Wiredu, Junior Management Science 10 (2025) 985–1008."},"issue":"4","publication":"Junior Management Science","volume":10,"doi":"10.582/jums/v10i4pp985-1008","user_id":"96670","_id":"63470","language":[{"iso":"eng"}],"page":"985-1008","intvolume":"        10","date_updated":"2026-03-19T10:17:07Z","author":[{"id":"69559","last_name":"Wiredu","first_name":"Laura","full_name":"Wiredu, Laura"}],"status":"public","year":"2025","title":"Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects"},{"status":"public","user_id":"74000","volume":100,"page":"71 - 102","_id":"56641","quality_controlled":"1","citation":{"chicago":"Diller, Markus, Johannes Lorenz, Georg Schneider, and Caren Sureth-Sloane. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” <i>The Accounting Review</i> 100, no. 2 (2025): 71–102. <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">https://doi.org/10.2308/TAR- 2021-0477</a>.","short":"M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review 100 (2025) 71–102.","ama":"Diller M, Lorenz J, Schneider G, Sureth-Sloane C. Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. <i>The Accounting Review</i>. 2025;100(2):71-102. doi:<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>","bibtex":"@article{Diller_Lorenz_Schneider_Sureth-Sloane_2025, title={Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency}, volume={100}, DOI={<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>}, number={2}, journal={The Accounting Review}, author={Diller, Markus and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}, year={2025}, pages={71–102} }","apa":"Diller, M., Lorenz, J., Schneider, G., &#38; Sureth-Sloane, C. (2025). Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. <i>The Accounting Review</i>, <i>100</i>(2), 71–102. <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">https://doi.org/10.2308/TAR- 2021-0477</a>","mla":"Diller, Markus, et al. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” <i>The Accounting Review</i>, vol. 100, no. 2, 2025, pp. 71–102, doi:<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>.","ieee":"M. Diller, J. Lorenz, G. Schneider, and C. Sureth-Sloane, “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency,” <i>The Accounting Review</i>, vol. 100, no. 2, pp. 71–102, 2025, doi: <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>."},"oa":"1","date_updated":"2026-04-09T07:35:36Z","intvolume":"       100","year":"2025","title":"Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency","author":[{"first_name":"Markus","last_name":"Diller","full_name":"Diller, Markus"},{"full_name":"Lorenz, Johannes","last_name":"Lorenz","first_name":"Johannes"},{"full_name":"Schneider, Georg","last_name":"Schneider","first_name":"Georg"},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane"}],"doi":"10.2308/TAR- 2021-0477","main_file_link":[{"open_access":"1","url":"https://doi.org/10.2308/TAR-2021-0477"}],"language":[{"iso":"eng"}],"issue":"2","publication":"The Accounting Review","type":"journal_article","department":[{"_id":"187"}],"date_created":"2024-10-16T09:09:05Z"},{"date_created":"2025-02-04T07:59:21Z","department":[{"_id":"187"}],"type":"journal_article","citation":{"mla":"Schanz, Deborah, et al. “Anti-Tax Avoidance Rules and Tax Complexity.” <i>World Tax Journal</i>, vol. 17, no. 1, 2025, pp. 1–23.","bibtex":"@article{Schanz_Siegel_Sureth-Sloane_2025, title={Anti-Tax Avoidance Rules and Tax Complexity}, volume={17}, number={1}, journal={World Tax Journal}, author={Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2025}, pages={1–23} }","ama":"Schanz D, Siegel F, Sureth-Sloane C. Anti-Tax Avoidance Rules and Tax Complexity. <i>World Tax Journal</i>. 2025;17(1):1-23.","ieee":"D. Schanz, F. Siegel, and C. Sureth-Sloane, “Anti-Tax Avoidance Rules and Tax Complexity,” <i>World Tax Journal</i>, vol. 17, no. 1, pp. 1–23, 2025.","apa":"Schanz, D., Siegel, F., &#38; Sureth-Sloane, C. (2025). Anti-Tax Avoidance Rules and Tax Complexity. <i>World Tax Journal</i>, <i>17</i>(1), 1–23.","chicago":"Schanz, Deborah, Felix Siegel, and Caren Sureth-Sloane. “Anti-Tax Avoidance Rules and Tax Complexity.” <i>World Tax Journal</i> 17, no. 1 (2025): 1–23.","short":"D. Schanz, F. Siegel, C. Sureth-Sloane, World Tax Journal 17 (2025) 1–23."},"issue":"1","publication":"World Tax Journal","quality_controlled":"1","language":[{"iso":"eng"}],"_id":"58500","page":"1 - 23","main_file_link":[{"url":"https://doi.org/10.59403/29r4aza"}],"volume":17,"user_id":"74000","author":[{"full_name":"Schanz, Deborah","last_name":"Schanz","first_name":"Deborah"},{"last_name":"Siegel","first_name":"Felix","full_name":"Siegel, Felix"},{"orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"title":"Anti-Tax Avoidance Rules and Tax Complexity","status":"public","year":"2025","intvolume":"        17","date_updated":"2026-04-09T07:34:57Z"},{"date_created":"2024-10-10T09:27:31Z","type":"journal_article","department":[{"_id":"187"}],"issue":"1","publication":"Steuer und Wirtschaft","citation":{"chicago":"Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.” <i>Steuer und Wirtschaft</i> 102, no. 1 (2025): 67–81.","short":"R. Maiterth, Y. Piper, C. Sureth-Sloane, Steuer und Wirtschaft 102 (2025) 67–81.","apa":"Maiterth, R., Piper, Y., &#38; Sureth-Sloane, C. (2025). Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. <i>Steuer und Wirtschaft</i>, <i>102</i>(1), 67–81.","ieee":"R. Maiterth, Y. Piper, and C. Sureth-Sloane, “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien,” <i>Steuer und Wirtschaft</i>, vol. 102, no. 1, pp. 67–81, 2025.","ama":"Maiterth R, Piper Y, Sureth-Sloane C. Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. <i>Steuer und Wirtschaft</i>. 2025;102(1):67-81.","bibtex":"@article{Maiterth_Piper_Sureth-Sloane_2025, title={Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}, volume={102}, number={1}, journal={Steuer und Wirtschaft}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}, year={2025}, pages={67–81} }","mla":"Maiterth, Ralf, et al. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.” <i>Steuer und Wirtschaft</i>, vol. 102, no. 1, 2025, pp. 67–81."},"abstract":[{"text":"Dieser Beitrag untersucht Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. Mithilfe von Daten einer Immobilien-Kapitalgesellschaft werden die Wirkungen einer Vermögensteuer auf die Cashflows aus der Vermietung von Wohnimmobilien simuliert. Der Detailgrad der Daten ermöglicht dabei Analysen auf Jahres-, Regional- und Baujahresebene. Ein Abgleich mit weiteren Immobiliendaten untermauert die Vergleichbarkeit und Aussagekraft der Analysen. Die Ergebnisse der Simulation zeigen, dass die Einführung einer Vermögensteuer den Cashflow aus dem Mietgeschäft erheblich reduzieren und zu Liquiditätsproblemen führen kann. Im Durchschnitt über alle Beobachtungen\r\nergibt sich bei einem Vermögensteuersatz i.H.v. 2 % ein negativer Cashflow nach Berücksichtigung aller Kosten. Generell bedeutet dies, dass wachstumsorientierte Immobilien durch eine Vermögensteuer liquiditätsmäßig stärker belastet werden als mietrenditeorientierte Immobilien. Insbesondere in Großstädten mit hohen Immobilienwerten, aber verhältnismäßig geringen Mieten, können die Liquiditätseffekte mehr als dreimal so hoch ausfallen wie in ländlichen bzw. industriell-geprägten Regionen, was zu einem relativen Attraktivitätsverlust führen kann. Durch die Entkopplung der Vermögensteuer von den Mieterträgen zeichnet sich eine starke Abhängigkeit der Steuerlast von aktuellen Marktentwicklungen und dem Zinsumfeld ab, was eine zusätzliche Unsicherheit für Investoren darstellt. Diese steuerliche Unsicherheit könnte sich potentiell auf die Investitionsbereitschaft auswirken und sollte daher\r\nin politischen Diskussionen über die Wiedereinführung einer Vermögensteuer berücksichtigt werden.","lang":"ger"}],"quality_controlled":"1","page":"67 - 81","_id":"56482","language":[{"iso":"ger"}],"user_id":"74000","volume":102,"title":"Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien","status":"public","year":"2025","author":[{"last_name":"Maiterth","first_name":"Ralf","full_name":"Maiterth, Ralf"},{"id":"49955","full_name":"Piper, Yuri","last_name":"Piper","first_name":"Yuri"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"date_updated":"2026-04-09T07:35:42Z","intvolume":"       102"},{"quality_controlled":"1","publication":"Ethik und Gesellschaft","citation":{"short":"K. Schönhärl, C. Sureth-Sloane, Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025) 1–31.","chicago":"Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit – Ein Gespräch.” <i>Ethik und Gesellschaft</i> 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025): 1–31. <a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">https://doi.org/10.18156/eug-2-2025-art-2.</a>","ieee":"K. Schönhärl and C. Sureth-Sloane, “Steuern und Steuergerechtigkeit – Ein Gespräch,” <i>Ethik und Gesellschaft</i>, vol. 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben, pp. 1–31, 2025, doi: <a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">10.18156/eug-2-2025-art-2.</a>","apa":"Schönhärl, K., &#38; Sureth-Sloane, C. (2025). Steuern und Steuergerechtigkeit – Ein Gespräch. <i>Ethik und Gesellschaft</i>, <i>19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben</i>, 1–31. <a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">https://doi.org/10.18156/eug-2-2025-art-2.</a>","bibtex":"@article{Schönhärl_Sureth-Sloane_2025, title={Steuern und Steuergerechtigkeit – Ein Gespräch}, volume={19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben}, DOI={<a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">10.18156/eug-2-2025-art-2.</a>}, journal={Ethik und Gesellschaft}, author={Schönhärl, Korinna and Sureth-Sloane, Caren}, year={2025}, pages={1–31} }","ama":"Schönhärl K, Sureth-Sloane C. Steuern und Steuergerechtigkeit – Ein Gespräch. <i>Ethik und Gesellschaft</i>. 2025;19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben:1-31. doi:<a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">10.18156/eug-2-2025-art-2.</a>","mla":"Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit – Ein Gespräch.” <i>Ethik und Gesellschaft</i>, vol. 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben, 2025, pp. 1–31, doi:<a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">10.18156/eug-2-2025-art-2.</a>"},"type":"journal_article","department":[{"_id":"187"}],"date_created":"2025-11-06T10:38:32Z","date_updated":"2026-04-09T07:37:33Z","publication_status":"published","title":"Steuern und Steuergerechtigkeit – Ein Gespräch","year":"2025","status":"public","author":[{"first_name":"Korinna","last_name":"Schönhärl","full_name":"Schönhärl, Korinna"},{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"doi":"10.18156/eug-2-2025-art-2.","user_id":"74000","volume":"19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben","page":"1-31","language":[{"iso":"ger"}],"_id":"62110"},{"abstract":[{"lang":"eng","text":"This study examines how strengthening tax enforcement by increasing human enforcement capacity and improving tax audit technology affect tax audit efficiency. I employ an economic model in which a tax manager’s tax planning effort shapes corporate tax planning and a strategic tax auditor makes a technology-based audit decision. I show that strengthening tax enforcement always increases tax revenues, but decreases the number of audits only under narrow conditions, so that its effect on tax audit efficiency is often ambiguous. Improving tax audit technology has more nuanced implications. When the strength of tax enforcement is sufficiently high, gradual improvements in tax audit technology crowd out audit incentives and, surprisingly, reduce tax revenues, while sufficiently large improvements can overturn this adverse revenue effect. At the same time, improved technology lowers unnecessary audits once the strength of tax enforcement exceeds a minimum level. Therefore, sufficiently large technology improvements improve tax audit efficiency once this minimum level is exceeded. The results have important policy and empirical implications in an environment of constrained fiscal budgets and rapidly advancing audit technologies."}],"citation":{"apa":"Dyck, D. (2025). <i>Corporate Tax Planning and Technology-Based Enforcement</i>. <a href=\"https://doi.org/10.2139/ssrn.5186857\">https://doi.org/10.2139/ssrn.5186857</a>","ieee":"D. Dyck, <i>Corporate Tax Planning and Technology-Based Enforcement</i>. 2025.","short":"D. Dyck, Corporate Tax Planning and Technology-Based Enforcement, 2025.","chicago":"Dyck, Daniel. <i>Corporate Tax Planning and Technology-Based Enforcement</i>. TRR 266 Accounting for Transparency Working Paper Series No. 186, 2025. <a href=\"https://doi.org/10.2139/ssrn.5186857\">https://doi.org/10.2139/ssrn.5186857</a>.","mla":"Dyck, Daniel. <i>Corporate Tax Planning and Technology-Based Enforcement</i>. 2025, doi:<a href=\"https://doi.org/10.2139/ssrn.5186857\">10.2139/ssrn.5186857</a>.","ama":"Dyck D. <i>Corporate Tax Planning and Technology-Based Enforcement</i>.; 2025. doi:<a href=\"https://doi.org/10.2139/ssrn.5186857\">10.2139/ssrn.5186857</a>","bibtex":"@book{Dyck_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 186}, title={Corporate Tax Planning and Technology-Based Enforcement}, DOI={<a href=\"https://doi.org/10.2139/ssrn.5186857\">10.2139/ssrn.5186857</a>}, author={Dyck, Daniel}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 186} }"},"oa":"1","department":[{"_id":"187"}],"type":"working_paper","date_created":"2025-03-25T08:51:57Z","date_updated":"2026-05-26T06:37:14Z","author":[{"full_name":"Dyck, Daniel","last_name":"Dyck","first_name":"Daniel","id":"83379"}],"title":"Corporate Tax Planning and Technology-Based Enforcement","status":"public","year":"2025","doi":"10.2139/ssrn.5186857","user_id":"74000","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 186","_id":"59096","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1"}]},{"author":[{"id":"83379","last_name":"Dyck","first_name":"Daniel","full_name":"Dyck, Daniel"},{"first_name":"Frank","last_name":"Hechtner","full_name":"Hechtner, Frank"},{"full_name":"Maiterth, Ralf","last_name":"Maiterth","first_name":"Ralf"},{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren","id":"530"}],"title":"Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen","year":"2025","status":"public","intvolume":"       102","date_updated":"2026-06-29T07:41:47Z","_id":"63580","language":[{"iso":"eng"}],"page":"26-44","volume":102,"user_id":"96670","citation":{"short":"D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Steuer Und Wirtschaft 102 (2025) 26–44.","chicago":"Dyck, Daniel, Frank Hechtner, Ralf Maiterth, and Caren Sureth-Sloane. “Abschreibungen Als Mittel Der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.” <i>Steuer Und Wirtschaft</i> 102, no. Sonderheft NeSt (2025): 26–44.","apa":"Dyck, D., Hechtner, F., Maiterth, R., &#38; Sureth-Sloane, C. (2025). Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen. <i>Steuer Und Wirtschaft</i>, <i>102</i>(Sonderheft NeSt), 26–44.","ieee":"D. Dyck, F. Hechtner, R. Maiterth, and C. Sureth-Sloane, “Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen,” <i>Steuer und Wirtschaft</i>, vol. 102, no. Sonderheft NeSt, pp. 26–44, 2025.","ama":"Dyck D, Hechtner F, Maiterth R, Sureth-Sloane C. Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen. <i>Steuer und Wirtschaft</i>. 2025;102(Sonderheft NeSt):26-44.","bibtex":"@article{Dyck_Hechtner_Maiterth_Sureth-Sloane_2025, title={Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen}, volume={102}, number={Sonderheft NeSt}, journal={Steuer und Wirtschaft}, author={Dyck, Daniel and Hechtner, Frank and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2025}, pages={26–44} }","mla":"Dyck, Daniel, et al. “Abschreibungen Als Mittel Der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.” <i>Steuer Und Wirtschaft</i>, vol. 102, no. Sonderheft NeSt, 2025, pp. 26–44."},"publication":"Steuer und Wirtschaft","issue":"Sonderheft NeSt","quality_controlled":"1","date_created":"2026-01-13T08:48:23Z","department":[{"_id":"187"}],"type":"journal_article"},{"type":"journal_article","department":[{"_id":"187"}],"date_created":"2023-12-19T13:02:51Z","publication":"Steuer und Wirtschaft","citation":{"chicago":"Schön, Lena, Benjamin Graßl, and Henning Giese. “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung.” <i>Steuer und Wirtschaft</i>, 2024, 71–92.","short":"L. Schön, B. Graßl, H. Giese, Steuer und Wirtschaft (2024) 71–92.","ieee":"L. Schön, B. Graßl, and H. Giese, “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung,” <i>Steuer und Wirtschaft</i>, pp. 71–92, 2024.","apa":"Schön, L., Graßl, B., &#38; Giese, H. (2024). Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung. <i>Steuer und Wirtschaft</i>, 71–92.","bibtex":"@article{Schön_Graßl_Giese_2024, title={Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung}, journal={Steuer und Wirtschaft}, author={Schön, Lena and Graßl, Benjamin and Giese, Henning}, year={2024}, pages={71–92} }","ama":"Schön L, Graßl B, Giese H. Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung. <i>Steuer und Wirtschaft</i>. Published online 2024:71-92.","mla":"Schön, Lena, et al. “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung.” <i>Steuer und Wirtschaft</i>, 2024, pp. 71–92."},"user_id":"74000","page":"71-92","_id":"49868","language":[{"iso":"ger"}],"date_updated":"2024-02-01T12:20:46Z","title":"Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung","year":"2024","status":"public","author":[{"first_name":"Lena","last_name":"Schön","full_name":"Schön, Lena"},{"first_name":"Benjamin","last_name":"Graßl","full_name":"Graßl, Benjamin"},{"full_name":"Giese, Henning","last_name":"Giese","first_name":"Henning","id":"92812"}]},{"department":[{"_id":"187"}],"type":"journal_article","date_created":"2024-01-23T10:18:15Z","citation":{"ama":"Greil S, Kaluza-Thiesen E, Schulz KA, Sureth-Sloane C. Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen. <i>Deutsches Steuerrecht</i>. 2024;62(17):914-921.","bibtex":"@article{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2024, title={Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen}, volume={62}, number={17}, journal={Deutsches Steuerrecht}, author={Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, pages={914–921} }","mla":"Greil, Stefan, et al. “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen.” <i>Deutsches Steuerrecht</i>, vol. 62, no. 17, 2024, pp. 914–21.","chicago":"Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane. “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen.” <i>Deutsches Steuerrecht</i> 62, no. 17 (2024): 914–21.","short":"S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Deutsches Steuerrecht 62 (2024) 914–921.","apa":"Greil, S., Kaluza-Thiesen, E., Schulz, K. A., &#38; Sureth-Sloane, C. (2024). Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen. <i>Deutsches Steuerrecht</i>, <i>62</i>(17), 914–921.","ieee":"S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen,” <i>Deutsches Steuerrecht</i>, vol. 62, no. 17, pp. 914–921, 2024."},"publication":"Deutsches Steuerrecht","issue":"17","volume":62,"user_id":"74000","language":[{"iso":"ger"}],"_id":"50747","page":"914-921","intvolume":"        62","date_updated":"2024-04-22T15:36:16Z","author":[{"full_name":"Greil, Stefan","first_name":"Stefan","last_name":"Greil"},{"last_name":"Kaluza-Thiesen","first_name":"Eleonore","full_name":"Kaluza-Thiesen, Eleonore"},{"full_name":"Schulz, Kim Alina","first_name":"Kim Alina","last_name":"Schulz","id":"68607"},{"id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"title":"Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen","year":"2024","status":"public"},{"main_file_link":[{"open_access":"1","url":"https://doi.org/10.54585/OAHI2295"}],"page":"1-17","language":[{"iso":"ger"}],"_id":"56653","user_id":"68607","doi":"https://doi.org/10.54585/OAHI2295","volume":3,"title":"Steuerwettbewerb als Chance","status":"public","year":"2024","author":[{"full_name":"Birnbaum, Kirsten","last_name":"Birnbaum","first_name":"Kirsten"},{"full_name":"Heckemeyer, Jost H.","first_name":"Jost H.","last_name":"Heckemeyer"},{"first_name":"Annette","last_name":"Linau","full_name":"Linau, Annette"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren"}],"date_updated":"2024-10-18T05:40:48Z","intvolume":"         3","date_created":"2024-10-17T07:08:29Z","type":"journal_article","department":[{"_id":"187"}],"oa":"1","publication":"Schmalenbach IMPULSE","citation":{"chicago":"Birnbaum, Kirsten, Jost H. Heckemeyer, Annette Linau, and Caren Sureth-Sloane. “Steuerwettbewerb als Chance.” <i>Schmalenbach IMPULSE</i> 3 (2024): 1–17. <a href=\"https://doi.org/10.54585/OAHI2295\">https://doi.org/10.54585/OAHI2295</a>.","short":"K. Birnbaum, J.H. Heckemeyer, A. Linau, C. Sureth-Sloane, Schmalenbach IMPULSE 3 (2024) 1–17.","apa":"Birnbaum, K., Heckemeyer, J. H., Linau, A., &#38; Sureth-Sloane, C. (2024). Steuerwettbewerb als Chance. <i>Schmalenbach IMPULSE</i>, <i>3</i>, 1–17. <a href=\"https://doi.org/10.54585/OAHI2295\">https://doi.org/10.54585/OAHI2295</a>","ieee":"K. Birnbaum, J. H. Heckemeyer, A. Linau, and C. Sureth-Sloane, “Steuerwettbewerb als Chance,” <i>Schmalenbach IMPULSE</i>, vol. 3, pp. 1–17, 2024, doi: <a href=\"https://doi.org/10.54585/OAHI2295\">https://doi.org/10.54585/OAHI2295</a>.","ama":"Birnbaum K, Heckemeyer JH, Linau A, Sureth-Sloane C. Steuerwettbewerb als Chance. <i>Schmalenbach IMPULSE</i>. 2024;3:1-17. doi:<a href=\"https://doi.org/10.54585/OAHI2295\">https://doi.org/10.54585/OAHI2295</a>","bibtex":"@article{Birnbaum_Heckemeyer_Linau_Sureth-Sloane_2024, title={Steuerwettbewerb als Chance}, volume={3}, DOI={<a href=\"https://doi.org/10.54585/OAHI2295\">https://doi.org/10.54585/OAHI2295</a>}, journal={Schmalenbach IMPULSE}, author={Birnbaum, Kirsten and Heckemeyer, Jost H. and Linau, Annette and Sureth-Sloane, Caren}, year={2024}, pages={1–17} }","mla":"Birnbaum, Kirsten, et al. “Steuerwettbewerb als Chance.” <i>Schmalenbach IMPULSE</i>, vol. 3, 2024, pp. 1–17, doi:<a href=\"https://doi.org/10.54585/OAHI2295\">https://doi.org/10.54585/OAHI2295</a>."}},{"language":[{"iso":"eng"}],"_id":"56814","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 152","main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=4934559"}],"user_id":"68607","doi":"https://dx.doi.org/10.2139/ssrn.4934559","author":[{"id":"44288","full_name":"Schipp, Adrian","first_name":"Adrian","last_name":"Schipp"}],"title":"Too Complex to Cooperate? Tax Complexity and Cooperative Compliance","year":"2024","status":"public","date_updated":"2024-10-30T07:23:18Z","date_created":"2024-10-30T07:23:13Z","department":[{"_id":"187"}],"oa":"1","type":"working_paper","citation":{"mla":"Schipp, Adrian. <i>Too Complex to Cooperate? Tax Complexity and Cooperative Compliance</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4934559\">https://dx.doi.org/10.2139/ssrn.4934559</a>.","ama":"Schipp A. <i>Too Complex to Cooperate? Tax Complexity and Cooperative Compliance</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4934559\">https://dx.doi.org/10.2139/ssrn.4934559</a>","bibtex":"@book{Schipp_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 152}, title={Too Complex to Cooperate? Tax Complexity and Cooperative Compliance}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4934559\">https://dx.doi.org/10.2139/ssrn.4934559</a>}, author={Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 152} }","apa":"Schipp, A. (2024). <i>Too Complex to Cooperate? Tax Complexity and Cooperative Compliance</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4934559\">https://dx.doi.org/10.2139/ssrn.4934559</a>","ieee":"A. Schipp, <i>Too Complex to Cooperate? Tax Complexity and Cooperative Compliance</i>. 2024.","chicago":"Schipp, Adrian. <i>Too Complex to Cooperate? Tax Complexity and Cooperative Compliance</i>. TRR 266 Accounting for Transparency Working Paper Series No. 152, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.4934559\">https://dx.doi.org/10.2139/ssrn.4934559</a>.","short":"A. Schipp, Too Complex to Cooperate? Tax Complexity and Cooperative Compliance, 2024."},"abstract":[{"text":"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. ","lang":"eng"}]},{"type":"working_paper","oa":"1","department":[{"_id":"187"}],"date_created":"2024-10-30T07:27:46Z","abstract":[{"lang":"eng","text":"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."}],"citation":{"apa":"Giese, H., &#38; Schipp, A. (2024). <i>The Downsides of Democracy? The Case of Tax Complexity</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>","ieee":"H. Giese and A. Schipp, <i>The Downsides of Democracy? The Case of Tax Complexity</i>. 2024.","short":"H. Giese, A. Schipp, The Downsides of Democracy? The Case of Tax Complexity, 2024.","chicago":"Giese, Henning, and Adrian Schipp. <i>The Downsides of Democracy? The Case of Tax Complexity</i>. TRR 266 Accounting for Transparency Working Paper Series No. 153, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>.","mla":"Giese, Henning, and Adrian Schipp. <i>The Downsides of Democracy? The Case of Tax Complexity</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>.","ama":"Giese H, Schipp A. <i>The Downsides of Democracy? The Case of Tax Complexity</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>","bibtex":"@book{Giese_Schipp_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 153}, title={The Downsides of Democracy? The Case of Tax Complexity}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>}, author={Giese, Henning and Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 153} }"},"doi":"https://dx.doi.org/10.2139/ssrn.4934571","user_id":"68607","main_file_link":[{"url":"https://ssrn.com/abstract=4934571","open_access":"1"}],"language":[{"iso":"eng"}],"_id":"56816","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 153","date_updated":"2024-10-30T07:27:50Z","status":"public","year":"2024","title":"The Downsides of Democracy? The Case of Tax Complexity","author":[{"last_name":"Giese","first_name":"Henning","full_name":"Giese, Henning","id":"92812"},{"id":"44288","full_name":"Schipp, Adrian","first_name":"Adrian","last_name":"Schipp"}]},{"citation":{"bibtex":"@article{Sureth-Sloane_Giese_2024, title={Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie}, number={30}, journal={SWK Steuer- und WirtschaftsKartei}, author={Sureth-Sloane, Caren and Giese, Henning}, year={2024}, pages={1260–1264} }","ama":"Sureth-Sloane C, Giese H. Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie. <i>SWK Steuer- und WirtschaftsKartei</i>. 2024;(30):1260-1264.","mla":"Sureth-Sloane, Caren, and Henning Giese. “Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie.” <i>SWK Steuer- und WirtschaftsKartei</i>, no. 30, 2024, pp. 1260–64.","short":"C. Sureth-Sloane, H. Giese, SWK Steuer- und WirtschaftsKartei (2024) 1260–1264.","chicago":"Sureth-Sloane, Caren, and Henning Giese. “Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie.” <i>SWK Steuer- und WirtschaftsKartei</i>, no. 30 (2024): 1260–64.","ieee":"C. Sureth-Sloane and H. Giese, “Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie,” <i>SWK Steuer- und WirtschaftsKartei</i>, no. 30, pp. 1260–1264, 2024.","apa":"Sureth-Sloane, C., &#38; Giese, H. (2024). Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie. <i>SWK Steuer- und WirtschaftsKartei</i>, <i>30</i>, 1260–1264."},"publication":"SWK Steuer- und WirtschaftsKartei","issue":"30","date_created":"2024-11-03T18:58:16Z","department":[{"_id":"187"}],"type":"journal_article","author":[{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"},{"id":"92812","full_name":"Giese, Henning","first_name":"Henning","last_name":"Giese"}],"title":"Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie","status":"public","year":"2024","date_updated":"2025-01-22T09:36:44Z","_id":"56855","language":[{"iso":"ger"}],"page":"1260-1264","user_id":"68607"},{"language":[{"iso":"eng"}],"_id":"35785","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 108","main_file_link":[{"url":" https://doi.org/10.2139/ssrn.4300919","open_access":"1"}],"user_id":"21222","doi":"10.2139/ssrn.4300919","author":[{"last_name":"Heinemann-Heile","first_name":"Vanessa","full_name":"Heinemann-Heile, Vanessa","id":"83380"},{"first_name":"Hans-Peter","last_name":"Huber","full_name":"Huber, Hans-Peter"},{"first_name":"Ralf","last_name":"Maiterth","full_name":"Maiterth, Ralf"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","id":"530"}],"status":"public","title":"Firms' Tax Misperception","year":"2024","publication_status":"published","date_updated":"2025-06-04T08:20:01Z","date_created":"2023-01-10T10:49:31Z","department":[{"_id":"187"}],"oa":"1","type":"working_paper","citation":{"short":"V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Firms’ Tax Misperception, 2024.","chicago":"Heinemann-Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. <i>Firms’ Tax Misperception</i>. TRR 266 Accounting for Transparency Working Paper Series No. 108, 2024. <a href=\"https://doi.org/10.2139/ssrn.4300919\">https://doi.org/10.2139/ssrn.4300919</a>.","apa":"Heinemann-Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2024). <i>Firms’ Tax Misperception</i>. <a href=\"https://doi.org/10.2139/ssrn.4300919\">https://doi.org/10.2139/ssrn.4300919</a>","ieee":"V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Firms’ Tax Misperception</i>. 2024.","ama":"Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Firms’ Tax Misperception</i>.; 2024. doi:<a href=\"https://doi.org/10.2139/ssrn.4300919\">10.2139/ssrn.4300919</a>","bibtex":"@book{Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 108}, title={Firms’ Tax Misperception}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4300919\">10.2139/ssrn.4300919</a>}, author={Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 108} }","mla":"Heinemann-Heile, Vanessa, et al. <i>Firms’ Tax Misperception</i>. 2024, doi:<a href=\"https://doi.org/10.2139/ssrn.4300919\">10.2139/ssrn.4300919</a>."}},{"language":[{"iso":"eng"}],"_id":"63578","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 151","user_id":"96670","author":[{"full_name":"Schipp, Adrian","first_name":"Adrian","last_name":"Schipp"},{"full_name":"Siahaan, Fernando","first_name":"Fernando","last_name":"Siahaan"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"year":"2024","status":"public","title":"Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country","publication_status":"unpublished","date_updated":"2026-01-13T09:24:40Z","date_created":"2026-01-13T08:37:27Z","department":[{"_id":"187"}],"type":"working_paper","citation":{"ama":"Schipp A, Siahaan F, Sureth-Sloane C. <i>Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country</i>.","bibtex":"@book{Schipp_Siahaan_Sureth-Sloane, series={TRR 266 Accounting for Transparency Working Paper Series No. 151}, title={Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country}, author={Schipp, Adrian and Siahaan, Fernando and Sureth-Sloane, Caren}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 151} }","mla":"Schipp, Adrian, et al. <i>Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country</i>.","chicago":"Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. <i>Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country</i>. TRR 266 Accounting for Transparency Working Paper Series No. 151, n.d.","short":"A. Schipp, F. Siahaan, C. Sureth-Sloane, Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country, n.d.","apa":"Schipp, A., Siahaan, F., &#38; Sureth-Sloane, C. (n.d.). <i>Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country</i>.","ieee":"A. Schipp, F. Siahaan, and C. Sureth-Sloane, <i>Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country</i>. ."}}]