---
_id: '49873'
abstract:
- lang: eng
text: This study analyzes the impact of tax complexity on the location of tax employees
and tax risk. Using a hand-collected dataset of more than 7,500 tax employees
from 348 European-listed multinationals, we identify two types of firm-level costs
associated with tax complexity—tax employees, and tax risk. We find that firms
locate more tax employees in countries with greater tax complexity. This association
is particularly pronounced for complexity in tax procedures. We also find that
multinationals operating in countries with high tax complexity are associated
with higher tax risk. The incremental tax risk vanishes for firms that locate
more tax employees in countries with highly complex tax procedures, while we find
no risk reduction from additional tax employees in countries with complex tax
rules. Our results reveal that multinationals eliminate 25 percent of overall
tax complexity-related tax risk through targeted location of tax employees.
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Reinald
full_name: Koch, Reinald
last_name: Koch
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Giese H, Koch R, Sureth-Sloane C. Where to Locate Tax Employees? The Role
of Tax Complexity and Tax Risk Implications.; 2024. doi:10.2139/ssrn.4888151
apa: Giese, H., Koch, R., & Sureth-Sloane, C. (2024). Where to Locate Tax
Employees? The Role of Tax Complexity and Tax Risk Implications. https://doi.org/10.2139/ssrn.4888151
bibtex: '@book{Giese_Koch_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency
Working Paper Series No. 149}, title={Where to Locate Tax Employees? The Role
of Tax Complexity and Tax Risk Implications}, DOI={10.2139/ssrn.4888151},
author={Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}, year={2024},
collection={TRR 266 Accounting for Transparency Working Paper Series No. 149}
}'
chicago: Giese, Henning, Reinald Koch, and Caren Sureth-Sloane. Where to Locate
Tax Employees? The Role of Tax Complexity and Tax Risk Implications. TRR 266
Accounting for Transparency Working Paper Series No. 149, 2024. https://doi.org/10.2139/ssrn.4888151.
ieee: H. Giese, R. Koch, and C. Sureth-Sloane, Where to Locate Tax Employees?
The Role of Tax Complexity and Tax Risk Implications. 2024.
mla: Giese, Henning, et al. Where to Locate Tax Employees? The Role of Tax Complexity
and Tax Risk Implications. 2024, doi:10.2139/ssrn.4888151.
short: H. Giese, R. Koch, C. Sureth-Sloane, Where to Locate Tax Employees? The Role
of Tax Complexity and Tax Risk Implications, 2024.
date_created: 2023-12-19T13:22:08Z
date_updated: 2024-12-07T14:13:15Z
department:
- _id: '187'
doi: 10.2139/ssrn.4888151
keyword:
- tax complexity
- tax complexity cost
- tax department
- tax employees
- tax risk
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4888151
oa: '1'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 149
status: public
title: Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications
type: working_paper
user_id: '530'
year: '2024'
...
---
_id: '56727'
author:
- first_name: Isabell
full_name: Euler, Isabell
last_name: Euler
- first_name: Simon
full_name: Harst, Simon
last_name: Harst
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Johannes
full_name: Voget, Johannes
last_name: Voget
citation:
ama: Euler I, Harst S, Schanz D, Sureth-Sloane C, Voget J. Tax Complexity and
Foreign Direct Investment.; 2024. doi:https://dx.doi.org/10.2139/ssrn.4990616
apa: Euler, I., Harst, S., Schanz, D., Sureth-Sloane, C., & Voget, J. (2024).
Tax Complexity and Foreign Direct Investment. https://dx.doi.org/10.2139/ssrn.4990616
bibtex: '@book{Euler_Harst_Schanz_Sureth-Sloane_Voget_2024, series={TRR 266 Accounting
for Transparency Working Paper Series No. 160}, title={Tax Complexity and Foreign
Direct Investment}, DOI={https://dx.doi.org/10.2139/ssrn.4990616},
author={Euler, Isabell and Harst, Simon and Schanz, Deborah and Sureth-Sloane,
Caren and Voget, Johannes}, year={2024}, collection={TRR 266 Accounting for Transparency
Working Paper Series No. 160} }'
chicago: Euler, Isabell, Simon Harst, Deborah Schanz, Caren Sureth-Sloane, and Johannes
Voget. Tax Complexity and Foreign Direct Investment. TRR 266 Accounting
for Transparency Working Paper Series No. 160, 2024. https://dx.doi.org/10.2139/ssrn.4990616.
ieee: I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, and J. Voget, Tax Complexity
and Foreign Direct Investment. 2024.
mla: Euler, Isabell, et al. Tax Complexity and Foreign Direct Investment.
2024, doi:https://dx.doi.org/10.2139/ssrn.4990616.
short: I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, J. Voget, Tax Complexity
and Foreign Direct Investment, 2024.
date_created: 2024-10-23T09:21:01Z
date_updated: 2024-12-07T14:12:52Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4990616
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=4990616
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 160
status: public
title: Tax Complexity and Foreign Direct Investment
type: working_paper
user_id: '530'
year: '2024'
...
---
_id: '54530'
author:
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Schulz KA, Sureth-Sloane C. Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. Steuer und Wirtschaft.
2024;101(4):335-353.
apa: Schulz, K. A., & Sureth-Sloane, C. (2024). Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. Steuer
und Wirtschaft, 101(4), 335–353.
bibtex: '@article{Schulz_Sureth-Sloane_2024, title={Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, volume={101},
number={4}, journal={Steuer und Wirtschaft}, author={Schulz, Kim Alina and Sureth-Sloane,
Caren}, year={2024}, pages={335–353} }'
chicago: 'Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management
Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.”
Steuer und Wirtschaft 101, no. 4 (2024): 335–53.'
ieee: K. A. Schulz and C. Sureth-Sloane, “Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen,” Steuer und Wirtschaft,
vol. 101, no. 4, pp. 335–353, 2024.
mla: Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.” Steuer
und Wirtschaft, vol. 101, no. 4, 2024, pp. 335–53.
short: K.A. Schulz, C. Sureth-Sloane, Steuer und Wirtschaft 101 (2024) 335–353.
date_created: 2024-05-31T10:04:36Z
date_updated: 2024-12-07T14:07:10Z
department:
- _id: '187'
intvolume: ' 101'
issue: '4'
language:
- iso: ger
page: 335-353
publication: Steuer und Wirtschaft
status: public
title: Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse
praktischer Erfahrungen
type: journal_article
user_id: '530'
volume: 101
year: '2024'
...
---
_id: '57902'
abstract:
- lang: eng
text: This study examines the effect of major tax reform on firms’ demand for internal
tax department employees. Specifically, we analyze the effects of the Tax Cuts
and Jobs Act (TCJA) on the number of job postings and skill profiles for tax department
positions in large U.S. firms. Understanding how tax reform affects the demand
for tax employees is important for quantifying potential compliance costs and
assessing how firms adjust their tax planning capacity in response to new regulations.
Additionally, our findings provide insights into the evolving skill sets required
in the context of technological change and intensifying competition for talent.
To address our research question, we employ textual analyses and machine learning
techniques to identify and classify approximately 30,000 tax-related job postings
from 1,620 firms over the period of 2015-2020. Using a difference-in-differences
research design, we find a 26.7% increase in the number of tax-related job postings
in the three years following the TCJA enactment. This translates into approximately
1.5 new tax department employees, which, based on prior literature estimates of
tax department size, implies a 21% increase in the size of the average tax department.
Focusing on the dynamics, we find that this effect is concentrated in the second
year after the reform. Consistent with increased compliance costs and new tax
planning opportunities, we also find that firms seek tax department employees
for both compliance and planning roles, with some evidence of greater demand for
employees focused on tax compliance.
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Dan
full_name: Lynch, Dan
last_name: Lynch
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Giese H, Lynch D, Schulz KA, Sureth-Sloane C. The Effects of Tax Reform
on Labor Demand within Tax Departments.; 2024. doi:https://dx.doi.org/10.2139/ssrn.5068550
apa: Giese, H., Lynch, D., Schulz, K. A., & Sureth-Sloane, C. (2024). The
Effects of Tax Reform on Labor Demand within Tax Departments. https://dx.doi.org/10.2139/ssrn.5068550
bibtex: '@book{Giese_Lynch_Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting
for Transparency Working Paper Series No. 171}, title={The Effects of Tax Reform
on Labor Demand within Tax Departments}, DOI={https://dx.doi.org/10.2139/ssrn.5068550},
author={Giese, Henning and Lynch, Dan and Schulz, Kim Alina and Sureth-Sloane,
Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper
Series No. 171} }'
chicago: Giese, Henning, Dan Lynch, Kim Alina Schulz, and Caren Sureth-Sloane. The
Effects of Tax Reform on Labor Demand within Tax Departments. TRR 266 Accounting
for Transparency Working Paper Series No. 171, 2024. https://dx.doi.org/10.2139/ssrn.5068550.
ieee: H. Giese, D. Lynch, K. A. Schulz, and C. Sureth-Sloane, The Effects of
Tax Reform on Labor Demand within Tax Departments. 2024.
mla: Giese, Henning, et al. The Effects of Tax Reform on Labor Demand within
Tax Departments. 2024, doi:https://dx.doi.org/10.2139/ssrn.5068550.
short: H. Giese, D. Lynch, K.A. Schulz, C. Sureth-Sloane, The Effects of Tax Reform
on Labor Demand within Tax Departments, 2024.
date_created: 2025-01-03T11:35:10Z
date_updated: 2025-03-18T13:31:37Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.5068550
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=5068550
oa: '1'
project:
- _id: '52'
name: 'PC2: Computing Resources Provided by the Paderborn Center for Parallel Computing'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 171
status: public
title: The Effects of Tax Reform on Labor Demand within Tax Departments
type: working_paper
user_id: '68607'
year: '2024'
...
---
_id: '62739'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
- first_name: Zoltán
full_name: Novotny–Farkas, Zoltán
last_name: Novotny–Farkas
citation:
ama: Bornemann T, Novotny–Farkas Z. Does the Accounting Classification of Hybrid
Financial Instruments as Debt or Equity Matter?; 2024. doi:10.2139/ssrn.4821642
apa: Bornemann, T., & Novotny–Farkas, Z. (2024). Does the Accounting Classification
of Hybrid Financial Instruments as Debt or Equity Matter? https://doi.org/10.2139/ssrn.4821642
bibtex: '@book{Bornemann_Novotny–Farkas_2024, title={Does the Accounting Classification
of Hybrid Financial Instruments as Debt or Equity Matter?}, DOI={10.2139/ssrn.4821642},
author={Bornemann, Tobias and Novotny–Farkas, Zoltán}, year={2024} }'
chicago: Bornemann, Tobias, and Zoltán Novotny–Farkas. Does the Accounting Classification
of Hybrid Financial Instruments as Debt or Equity Matter?, 2024. https://doi.org/10.2139/ssrn.4821642.
ieee: T. Bornemann and Z. Novotny–Farkas, Does the Accounting Classification
of Hybrid Financial Instruments as Debt or Equity Matter? 2024.
mla: Bornemann, Tobias, and Zoltán Novotny–Farkas. Does the Accounting Classification
of Hybrid Financial Instruments as Debt or Equity Matter? 2024, doi:10.2139/ssrn.4821642.
short: T. Bornemann, Z. Novotny–Farkas, Does the Accounting Classification of Hybrid
Financial Instruments as Debt or Equity Matter?, 2024.
date_created: 2025-12-02T08:50:03Z
date_updated: 2025-12-02T08:50:23Z
department:
- _id: '187'
doi: 10.2139/ssrn.4821642
language:
- iso: eng
status: public
title: Does the Accounting Classification of Hybrid Financial Instruments as Debt
or Equity Matter?
type: working_paper
user_id: '96670'
year: '2024'
...
---
_id: '46044'
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Svea
full_name: Holtmann, Svea
last_name: Holtmann
citation:
ama: Giese H, Holtmann S. Towards Green Driving - Income Taxes Incentives for
Plug-In Hybrids. Vol 118.; 2023. doi:10.2139/ssrn.4394968
apa: Giese, H., & Holtmann, S. (2023). Towards Green Driving - Income Taxes
Incentives for Plug-In Hybrids (Vol. 118). https://doi.org/10.2139/ssrn.4394968
bibtex: '@book{Giese_Holtmann_2023, series={TRR 266 Working Paper Series}, title={Towards
Green Driving - Income Taxes Incentives for Plug-In Hybrids}, volume={118}, DOI={10.2139/ssrn.4394968}, author={Giese,
Henning and Holtmann, Svea}, year={2023}, collection={TRR 266 Working Paper Series}
}'
chicago: Giese, Henning, and Svea Holtmann. Towards Green Driving - Income Taxes
Incentives for Plug-In Hybrids. Vol. 118. TRR 266 Working Paper Series, 2023.
https://doi.org/10.2139/ssrn.4394968.
ieee: H. Giese and S. Holtmann, Towards Green Driving - Income Taxes Incentives
for Plug-In Hybrids, vol. 118. 2023.
mla: Giese, Henning, and Svea Holtmann. Towards Green Driving - Income Taxes
Incentives for Plug-In Hybrids. 2023, doi:10.2139/ssrn.4394968.
short: H. Giese, S. Holtmann, Towards Green Driving - Income Taxes Incentives for
Plug-In Hybrids, 2023.
date_created: 2023-07-13T11:41:54Z
date_updated: 2023-12-19T13:10:23Z
department:
- _id: '187'
doi: 10.2139/ssrn.4394968
intvolume: ' 118'
language:
- iso: eng
series_title: TRR 266 Working Paper Series
status: public
title: Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids
type: working_paper
user_id: '74000'
volume: 118
year: '2023'
...
---
_id: '46042'
author:
- first_name: Reinald
full_name: Koch, Reinald
last_name: Koch
- first_name: Svea
full_name: Holtmann, Svea
last_name: Holtmann
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
citation:
ama: Koch R, Holtmann S, Giese H. Losses Never Sleep – The Effect of Tax Loss Offset
on Stock Market Returns during Economic Crises. Journal of Business Economics.
2023;93(1-2):59-109. doi:10.1007/s11573-022-01134-4
apa: Koch, R., Holtmann, S., & Giese, H. (2023). Losses Never Sleep – The Effect
of Tax Loss Offset on Stock Market Returns during Economic Crises. Journal
of Business Economics, 93(1–2), 59–109. https://doi.org/10.1007/s11573-022-01134-4
bibtex: '@article{Koch_Holtmann_Giese_2023, title={Losses Never Sleep – The Effect
of Tax Loss Offset on Stock Market Returns during Economic Crises}, volume={93},
DOI={10.1007/s11573-022-01134-4},
number={1–2}, journal={Journal of Business Economics}, publisher={Springer Science
and Business Media LLC}, author={Koch, Reinald and Holtmann, Svea and Giese, Henning},
year={2023}, pages={59–109} }'
chicago: 'Koch, Reinald, Svea Holtmann, and Henning Giese. “Losses Never Sleep –
The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.”
Journal of Business Economics 93, no. 1–2 (2023): 59–109. https://doi.org/10.1007/s11573-022-01134-4.'
ieee: 'R. Koch, S. Holtmann, and H. Giese, “Losses Never Sleep – The Effect of Tax
Loss Offset on Stock Market Returns during Economic Crises,” Journal of Business
Economics, vol. 93, no. 1–2, pp. 59–109, 2023, doi: 10.1007/s11573-022-01134-4.'
mla: Koch, Reinald, et al. “Losses Never Sleep – The Effect of Tax Loss Offset on
Stock Market Returns during Economic Crises.” Journal of Business Economics,
vol. 93, no. 1–2, Springer Science and Business Media LLC, 2023, pp. 59–109, doi:10.1007/s11573-022-01134-4.
short: R. Koch, S. Holtmann, H. Giese, Journal of Business Economics 93 (2023) 59–109.
date_created: 2023-07-13T11:19:59Z
date_updated: 2024-01-30T12:42:35Z
department:
- _id: '187'
doi: 10.1007/s11573-022-01134-4
intvolume: ' 93'
issue: 1-2
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 59-109
publication: Journal of Business Economics
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
quality_controlled: '1'
status: public
title: Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns
during Economic Crises
type: journal_article
user_id: '74000'
volume: 93
year: '2023'
...
---
_id: '22924'
author:
- first_name: Thomas
full_name: Hoppe, Thomas
last_name: Hoppe
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. The Tax Complexity Index – A Survey-Based
Country Measure of Tax Code and Framework Complexity. European Accounting Review.
2023;32(2):239-273. doi:10.1080/09638180.2021.1951316
apa: Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2023). The Tax Complexity
Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. European
Accounting Review, 32(2), 239–273. https://doi.org/10.1080/09638180.2021.1951316
bibtex: '@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2023, title={The Tax Complexity
Index – A Survey-Based Country Measure of Tax Code and Framework Complexity},
volume={32}, DOI={10.1080/09638180.2021.1951316},
number={2}, journal={European Accounting Review}, author={Hoppe, Thomas and Schanz,
Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2023}, pages={239–273}
}'
chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane.
“The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework
Complexity.” European Accounting Review 32, no. 2 (2023): 239–73. https://doi.org/10.1080/09638180.2021.1951316.'
ieee: '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,”
European Accounting Review, vol. 32, no. 2, pp. 239–273, 2023, doi: 10.1080/09638180.2021.1951316.'
mla: Hoppe, Thomas, et al. “The Tax Complexity Index – A Survey-Based Country Measure
of Tax Code and Framework Complexity.” European Accounting Review, vol.
32, no. 2, 2023, pp. 239–73, doi:10.1080/09638180.2021.1951316.
short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, European Accounting Review
32 (2023) 239–273.
date_created: 2021-08-02T12:44:45Z
date_updated: 2024-01-30T12:42:18Z
department:
- _id: '187'
doi: 10.1080/09638180.2021.1951316
intvolume: ' 32'
issue: '2'
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 239-273
publication: European Accounting Review
publication_identifier:
eissn:
- 1468-4497
issn:
- 0963-8180
publication_status: published
quality_controlled: '1'
status: public
title: The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework
Complexity
type: journal_article
user_id: '74000'
volume: 32
year: '2023'
...
---
_id: '48414'
author:
- first_name: Stefan
full_name: Greil, Stefan
last_name: Greil
- first_name: Eleonore
full_name: Kaluza-Thiesen, Eleonore
last_name: Kaluza-Thiesen
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Greil S, Kaluza-Thiesen E, Schulz KA, Sureth-Sloane C. Umfrage: Tax Compliance
und Verrechnungspreise. TRR 266 Accounting for Transparency; 2023. doi:10.52569/hmje9021'
apa: 'Greil, S., Kaluza-Thiesen, E., Schulz, K. A., & Sureth-Sloane, C. (2023).
Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for
Transparency. https://doi.org/10.52569/hmje9021'
bibtex: '@book{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2023, title={Umfrage: Tax
Compliance und Verrechnungspreise}, DOI={10.52569/hmje9021},
publisher={TRR 266 Accounting for Transparency}, author={Greil, Stefan and Kaluza-Thiesen,
Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2023} }'
chicago: 'Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane.
Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for
Transparency, 2023. https://doi.org/10.52569/hmje9021.'
ieee: 'S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, Umfrage:
Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency,
2023.'
mla: 'Greil, Stefan, et al. Umfrage: Tax Compliance und Verrechnungspreise.
TRR 266 Accounting for Transparency, 2023, doi:10.52569/hmje9021.'
short: 'S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Umfrage: Tax
Compliance und Verrechnungspreise, TRR 266 Accounting for Transparency, 2023.'
date_created: 2023-10-24T08:06:50Z
date_updated: 2024-02-06T10:21:45Z
department:
- _id: '187'
doi: 10.52569/hmje9021
language:
- iso: ger
main_file_link:
- open_access: '1'
url: https://www.accounting-for-transparency.de/publications/umfrage-tax-compliance-und-verrechnungspreise/
oa: '1'
publication_status: published
publisher: TRR 266 Accounting for Transparency
status: public
title: 'Umfrage: Tax Compliance und Verrechnungspreise'
type: report
user_id: '74000'
year: '2023'
...
---
_id: '46043'
author:
- first_name: Rembert
full_name: Unterstell, Rembert
last_name: Unterstell
citation:
ama: Unterstell R. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie
und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. forschung
- Das Magazin der Deutschen Forschungsgemeinschaft. 2023;(1):6-9.
apa: Unterstell, R. (2023). Der Wirtschaft auch in der Krise das Atmen erlauben,
Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, 1, 6–9.
bibtex: '@article{Unterstell_2023, title={Der Wirtschaft auch in der Krise das Atmen
erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane},
number={1}, journal={forschung - Das Magazin der Deutschen Forschungsgemeinschaft},
publisher={DFG}, author={Unterstell, Rembert}, year={2023}, pages={6–9} }'
chicago: 'Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben,
Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, no. 1 (2023): 6–9.'
ieee: R. Unterstell, “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie
und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane,” forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, no. 1, pp. 6–9, 2023.
mla: Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben,
Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, no. 1, DFG, 2023, pp.
6–9.
short: R. Unterstell, forschung - Das Magazin der Deutschen Forschungsgemeinschaft
(2023) 6–9.
date_created: 2023-07-13T11:36:48Z
date_updated: 2024-02-27T11:37:53Z
department:
- _id: '187'
issue: '1'
language:
- iso: ger
main_file_link:
- url: https://wiwi.uni-paderborn.de/fileadmin-wiwi/dep2ls7/Publikationen_Download_s/for_01-23_RU_Interview_Sureth-Sloane_doppels__1_.pdf
page: 6-9
publication: forschung - Das Magazin der Deutschen Forschungsgemeinschaft
publisher: DFG
status: public
title: Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie
– Interview mit Steuerexpertin Caren Sureth-Sloane
type: journal_article
user_id: '74000'
year: '2023'
...
---
_id: '42635'
author:
- first_name: Stefan
full_name: Greil, Stefan
last_name: Greil
- first_name: Michael
full_name: Overesch, Michael
last_name: Overesch
- first_name: Anna
full_name: Rohlfing-Bastian, Anna
last_name: Rohlfing-Bastian
- first_name: Ulrich
full_name: Schreiber, Ulrich
last_name: Schreiber
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Greil S, Overesch M, Rohlfing-Bastian A, Schreiber U, Sureth-Sloane C. Towards
an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination
Rules in Transfer Pricing. Intertax. 2023;51(4):272-289.
apa: Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., & Sureth-Sloane,
C. (2023). Towards an Amended Arm´s Length Principle - Tackling Complexity and
Implementing Destination Rules in Transfer Pricing. Intertax, 51(4),
272–289.
bibtex: '@article{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2023,
title={Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing
Destination Rules in Transfer Pricing}, volume={51}, number={4}, journal={Intertax},
author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber,
Ulrich and Sureth-Sloane, Caren}, year={2023}, pages={272–289} }'
chicago: 'Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber,
and Caren Sureth-Sloane. “Towards an Amended Arm´s Length Principle - Tackling
Complexity and Implementing Destination Rules in Transfer Pricing.” Intertax
51, no. 4 (2023): 272–89.'
ieee: 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.
mla: Greil, Stefan, et al. “Towards an Amended Arm´s Length Principle - Tackling
Complexity and Implementing Destination Rules in Transfer Pricing.” Intertax,
vol. 51, no. 4, 2023, pp. 272–89.
short: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane,
Intertax 51 (2023) 272–289.
date_created: 2023-02-28T10:34:17Z
date_updated: 2023-03-21T10:32:16Z
department:
- _id: '187'
intvolume: ' 51'
issue: '4'
language:
- iso: eng
page: 272-289
publication: Intertax
publication_status: published
quality_controlled: '1'
status: public
title: Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing
Destination Rules in Transfer Pricing
type: journal_article
user_id: '68544'
volume: 51
year: '2023'
...
---
_id: '42897'
author:
- first_name: Martin
full_name: Fochmann, Martin
last_name: Fochmann
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
- first_name: Hans-Peter
full_name: Huber, Hans-Peter
last_name: Huber
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Fochmann M, Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Zusatzkosten
der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv
wahrgenommenen Steuerbelastung. Steuer und Wirtschaft. 2023;100(2):171-187.
apa: Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane,
C. (2023). Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
und der subjektiv wahrgenommenen Steuerbelastung. Steuer und Wirtschaft,
100(2), 171–187.
bibtex: '@article{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2023, title={Zusatzkosten
der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv
wahrgenommenen Steuerbelastung}, volume={100}, number={2}, journal={Steuer und
Wirtschaft}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber,
Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, pages={171–187}
}'
chicago: 'Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth,
and Caren Sureth-Sloane. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen
Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” Steuer
und Wirtschaft 100, no. 2 (2023): 171–87.'
ieee: 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.
mla: Fochmann, Martin, et al. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen
Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” Steuer
und Wirtschaft, vol. 100, no. 2, 2023, pp. 171–87.
short: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane,
Steuer und Wirtschaft 100 (2023) 171–187.
date_created: 2023-03-09T12:37:55Z
date_updated: 2023-07-13T11:15:41Z
department:
- _id: '187'
intvolume: ' 100'
issue: '2'
language:
- iso: ger
page: 171-187
publication: Steuer und Wirtschaft
publication_status: published
quality_controlled: '1'
status: public
title: Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
und der subjektiv wahrgenommenen Steuerbelastung
type: journal_article
user_id: '68544'
volume: 100
year: '2023'
...
---
_id: '46471'
author:
- first_name: Rembert
full_name: Unterstell, Rembert
last_name: Unterstell
citation:
ama: Unterstell R. „Allowing the Economy to Breathe Even During the Crisis“ – Interview
with Tax Expert Caren Sureth-Sloane. german research – Magazine of the Deutsche
Forschungsgemeinschaft. 2023;(1):8-11.
apa: Unterstell, R. (2023). „Allowing the Economy to Breathe Even During the Crisis“
– Interview with Tax Expert Caren Sureth-Sloane. German Research – Magazine
of the Deutsche Forschungsgemeinschaft, 1, 8–11.
bibtex: '@article{Unterstell_2023, title={„Allowing the Economy to Breathe Even
During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane}, number={1},
journal={german research – Magazine of the Deutsche Forschungsgemeinschaft}, author={Unterstell,
Rembert}, year={2023}, pages={8–11} }'
chicago: 'Unterstell, Rembert. “„Allowing the Economy to Breathe Even During the
Crisis“ – Interview with Tax Expert Caren Sureth-Sloane.” German Research –
Magazine of the Deutsche Forschungsgemeinschaft, no. 1 (2023): 8–11.'
ieee: R. Unterstell, “„Allowing the Economy to Breathe Even During the Crisis“ –
Interview with Tax Expert Caren Sureth-Sloane,” german research – Magazine
of the Deutsche Forschungsgemeinschaft, no. 1, pp. 8–11, 2023.
mla: Unterstell, Rembert. “„Allowing the Economy to Breathe Even During the Crisis“
– Interview with Tax Expert Caren Sureth-Sloane.” German Research – Magazine
of the Deutsche Forschungsgemeinschaft, no. 1, 2023, pp. 8–11.
short: R. Unterstell, German Research – Magazine of the Deutsche Forschungsgemeinschaft
(2023) 8–11.
date_created: 2023-08-10T09:01:24Z
date_updated: 2023-08-10T09:01:30Z
department:
- _id: '187'
issue: '1'
language:
- iso: eng
main_file_link:
- url: https://www.dfg.de/download/pdf/dfg_im_profil/geschaeftsstelle/publikationen/forschung_magazin/2023/german_research_2023_01.pdf
page: 8-11
publication: german research – Magazine of the Deutsche Forschungsgemeinschaft
publication_status: published
status: public
title: „Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax
Expert Caren Sureth-Sloane
type: journal_article
user_id: '68544'
year: '2023'
...
---
_id: '37562'
abstract:
- lang: ger
text: "Der Verein für Socialpolitik hat zur Bearbeitung seines Schwerpunktthemas
„Nachwuchs“ für die Dauer der Kalenderjahre 2021-2022 eine Arbeitsgruppe eingerichtet
– im Folgenden: AG Nachwuchs –, deren Aufgabe das Vorlegen eines umfassenden Berichts
zur Situation der VWL-Promovierenden und -PostDocs im DACH-Raum ist. Gestützt
auf Datenerhebungen und strukturierte Interviews formuliert die AG Nachwuchs in
diesem Bericht zwei Empfehlungen, jeweils eine für den Doc- und den PostDoc-Bereich.\r\n\r\nSie
empfiehlt im PostDoc-Bereich, dass die Fakultäten bzw. verwandte VWL-Einrichtungen
den Übergang zu Tenure-Track beschleunigen und ihn durch eine systematische Planung
der Zahlenverhältnisse zwischen den Karrierestufen bei ihrem wissenschaftlichen
Personal begleiten. Dadurch sollen bessere Karriereperspektiven erreicht werden.
Sowohl die befragten Nachwuchskräfte als auch die befragten Professor:innen und
Programmleitungen betonen die Thematik der Stellenperspektiven stark.\r\n\r\nIm
Doc-Bereich dokumentieren die Erhebungsdaten eine überraschend geringe Zufriedenheit
der VWL-Promovierenden mit der Betreuungssituation durch die Professorenschaft.
Die AG Nachwuchs empfiehlt daher eine höhere Betreuungsdichte und eine stärkere
Vernetzung von Promovierenden. Weitere Hilfestellungen für Promovierende können
in Mehrfach- oder Teambetreuungen sowie in der Bereitstellung von Informationen
über die Vielfalt möglicher Karrierewege bestehen."
article_type: original
author:
- first_name: Christian
full_name: Bayer, Christian
last_name: Bayer
- first_name: Florian
full_name: Englmaier, Florian
last_name: Englmaier
- first_name: Regina
full_name: Riphahn, Regina
last_name: Riphahn
- first_name: Philipp
full_name: Schmidt-Dengler, Philipp
last_name: Schmidt-Dengler
- first_name: Virgina
full_name: Sondergeld, Virgina
last_name: Sondergeld
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Jonas
full_name: von Wangenheim, Jonas
last_name: von Wangenheim
- first_name: Georg
full_name: Weizsäcker, Georg
last_name: Weizsäcker
citation:
ama: Bayer C, Englmaier F, Riphahn R, et al. Beste Bedingungen für junge Ökonominnen
und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein
für Socialpolitik. Perspektiven der Wirtschaftspolitik. 2023;24(1):63-84.
doi:10.1515/pwp-2023-0002
apa: Bayer, C., Englmaier, F., Riphahn, R., Schmidt-Dengler, P., Sondergeld, V.,
Sureth-Sloane, C., von Wangenheim, J., & Weizsäcker, G. (2023). Beste Bedingungen
für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe
“Nachwuchs” im Verein für Socialpolitik. Perspektiven der Wirtschaftspolitik,
24(1), 63–84. https://doi.org/10.1515/pwp-2023-0002
bibtex: '@article{Bayer_Englmaier_Riphahn_Schmidt-Dengler_Sondergeld_Sureth-Sloane_von
Wangenheim_Weizsäcker_2023, title={Beste Bedingungen für junge Ökonominnen und
Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein
für Socialpolitik}, volume={24}, DOI={10.1515/pwp-2023-0002},
number={1}, journal={Perspektiven der Wirtschaftspolitik}, author={Bayer, Christian
and Englmaier, Florian and Riphahn, Regina and Schmidt-Dengler, Philipp and Sondergeld,
Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas and Weizsäcker, Georg},
year={2023}, pages={63–84} }'
chicago: 'Bayer, Christian, Florian Englmaier, Regina Riphahn, Philipp Schmidt-Dengler,
Virgina Sondergeld, Caren Sureth-Sloane, Jonas von Wangenheim, and Georg Weizsäcker.
“Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen
der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik.” Perspektiven der
Wirtschaftspolitik 24, no. 1 (2023): 63–84. https://doi.org/10.1515/pwp-2023-0002.'
ieee: 'C. Bayer et al., “Beste Bedingungen für junge Ökonominnen und Ökonomen?
Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik,”
Perspektiven der Wirtschaftspolitik, vol. 24, no. 1, pp. 63–84, 2023, doi:
10.1515/pwp-2023-0002.'
mla: Bayer, Christian, et al. “Beste Bedingungen für junge Ökonominnen und Ökonomen?
Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik.”
Perspektiven der Wirtschaftspolitik, vol. 24, no. 1, 2023, pp. 63–84, doi:10.1515/pwp-2023-0002.
short: C. Bayer, F. Englmaier, R. Riphahn, P. Schmidt-Dengler, V. Sondergeld, C.
Sureth-Sloane, J. von Wangenheim, G. Weizsäcker, Perspektiven der Wirtschaftspolitik
24 (2023) 63–84.
date_created: 2023-01-19T11:17:13Z
date_updated: 2025-02-04T08:29:13Z
department:
- _id: '187'
doi: 10.1515/pwp-2023-0002
intvolume: ' 24'
issue: '1'
language:
- iso: ger
page: 63 - 84
publication: Perspektiven der Wirtschaftspolitik
publication_status: published
status: public
title: Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen
der Arbeitsgruppe 'Nachwuchs' im Verein für Socialpolitik
type: journal_article
user_id: '74000'
volume: 24
year: '2023'
...
---
_id: '49548'
author:
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
citation:
ama: 'Maiterth R, Sureth-Sloane C, Dyck D, Heinemann-Heile V. GBP-Monitor Q3/2023:
Das Wachstumschancengesetz – ein Investitionsimpuls? Schmalenbach IMPULSE.
2023;3(2):1-6. doi:10.54585/BCGK4022'
apa: 'Maiterth, R., Sureth-Sloane, C., Dyck, D., & Heinemann-Heile, V. (2023).
GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls? Schmalenbach
IMPULSE, 3(2), 1–6. https://doi.org/10.54585/BCGK4022'
bibtex: '@article{Maiterth_Sureth-Sloane_Dyck_Heinemann-Heile_2023, title={GBP-Monitor
Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?}, volume={3}, DOI={10.54585/BCGK4022}, number={2}, journal={Schmalenbach
IMPULSE}, author={Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and
Heinemann-Heile, Vanessa}, year={2023}, pages={1–6} }'
chicago: 'Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile.
“GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?” Schmalenbach
IMPULSE 3, no. 2 (2023): 1–6. https://doi.org/10.54585/BCGK4022.'
ieee: 'R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, “GBP-Monitor
Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?,” Schmalenbach
IMPULSE, vol. 3, no. 2, pp. 1–6, 2023, doi: 10.54585/BCGK4022.'
mla: 'Maiterth, Ralf, et al. “GBP-Monitor Q3/2023: Das Wachstumschancengesetz –
ein Investitionsimpuls?” Schmalenbach IMPULSE, vol. 3, no. 2, 2023, pp.
1–6, doi:10.54585/BCGK4022.'
short: R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, Schmalenbach
IMPULSE 3 (2023) 1–6.
date_created: 2023-12-07T13:57:00Z
date_updated: 2025-02-04T08:30:02Z
department:
- _id: '187'
doi: 10.54585/BCGK4022
intvolume: ' 3'
issue: '2'
language:
- iso: ger
main_file_link:
- open_access: '1'
url: 10.54585/BCGK4022
oa: '1'
page: 1 - 6
publication: Schmalenbach IMPULSE
status: public
title: 'GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?'
type: journal_article
user_id: '74000'
volume: 3
year: '2023'
...
---
_id: '29050'
abstract:
- lang: eng
text: This study examines GAAP effective tax rate (ETR) visibility as a distinct
disclosure choice in firms’ financial statements. By applying a game-theory disclosure
model for the voluntary disclosure strategies of firms, in a tax setting, we argue
that firms face a trade-off in their ETR disclosure decisions. On the one hand,
firms have an incentive to enhance their ETR disclosure when the ratio offers
shareholders ‘favourable conditions’, for example, higher expected after-tax cash
flows. On the other hand, the disclosure of a favourable low ETR could attract
the attention of tax auditors and the public and ultimately result in disclosure
costs. We empirically test disclosure behaviour by examining the relation between
disclosure visibility and different ETR conditions that reflect different stakeholder-specific
costs and benefits. While we find that unfavourable ETR conditions are not highlighted,
we observe higher disclosure visibility for favourable ETRs (smooth, close to
the industry average, and decreasing ETRs). Additional analyses reveal that this
high visibility is characteristic of firm years with only moderately decreasing
ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly
and in contrast to our main results, a subsample of family firms does not seem
to highlight favourable ETRs.
article_type: original
author:
- first_name: Vanessa
full_name: Flagmeier, Vanessa
last_name: Flagmeier
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective
Tax Rate? Accounting and Business Research. 2023;53(1):1-37. doi:10.1080/00014788.2021.1958669
apa: Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2023). When Do Firms Highlight
Their Effective Tax Rate? Accounting and Business Research, 53(1),
1–37. https://doi.org/10.1080/00014788.2021.1958669
bibtex: '@article{Flagmeier_Müller_Sureth-Sloane_2023, title={When Do Firms Highlight
Their Effective Tax Rate?}, volume={53}, DOI={10.1080/00014788.2021.1958669},
number={1}, journal={Accounting and Business Research}, author={Flagmeier, Vanessa
and Müller, Jens and Sureth-Sloane, Caren}, year={2023}, pages={1–37} }'
chicago: 'Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms
Highlight Their Effective Tax Rate?” Accounting and Business Research 53,
no. 1 (2023): 1–37. https://doi.org/10.1080/00014788.2021.1958669.'
ieee: 'V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their
Effective Tax Rate?,” Accounting and Business Research, vol. 53, no. 1,
pp. 1–37, 2023, doi: 10.1080/00014788.2021.1958669.'
mla: Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?”
Accounting and Business Research, vol. 53, no. 1, 2023, pp. 1–37, doi:10.1080/00014788.2021.1958669.
short: V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research
53 (2023) 1–37.
date_created: 2021-12-20T08:29:38Z
date_updated: 2026-02-17T12:32:33Z
department:
- _id: '187'
doi: 10.1080/00014788.2021.1958669
intvolume: ' 53'
issue: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 1-37
publication: Accounting and Business Research
publication_status: published
quality_controlled: '1'
status: public
title: When Do Firms Highlight Their Effective Tax Rate?
type: journal_article
user_id: '40298'
volume: 53
year: '2023'
...
---
_id: '48979'
author:
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
citation:
ama: 'Maiterth R, Sureth-Sloane C, Dyck D, Heinemann-Heile V. GBP-Monitor: Betriebswirtschaftliche
Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends
im November 2023. TRR 266 Accounting for Transparency; 2023. doi:10.52569/DURP4114'
apa: 'Maiterth, R., Sureth-Sloane, C., Dyck, D., & Heinemann-Heile, V. (2023).
GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen
in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for
Transparency. https://doi.org/10.52569/DURP4114'
bibtex: '@book{Maiterth_Sureth-Sloane_Dyck_Heinemann-Heile_2023, title={GBP-Monitor:
Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland.
Unternehmenstrends im November 2023}, DOI={10.52569/DURP4114},
publisher={TRR 266 Accounting for Transparency}, author={Maiterth, Ralf and Sureth-Sloane,
Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}, year={2023} }'
chicago: 'Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile.
GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen
in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for
Transparency, 2023. https://doi.org/10.52569/DURP4114.'
ieee: '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.'
mla: 'Maiterth, Ralf, et al. GBP-Monitor: Betriebswirtschaftliche Einschätzungen
und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November
2023. TRR 266 Accounting for Transparency, 2023, doi:10.52569/DURP4114.'
short: 'R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, GBP-Monitor:
Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland.
Unternehmenstrends im November 2023, TRR 266 Accounting for Transparency, 2023.'
date_created: 2023-11-16T15:22:25Z
date_updated: 2024-12-07T14:14:05Z
department:
- _id: '187'
doi: 10.52569/DURP4114
language:
- iso: ger
main_file_link:
- open_access: '1'
url: 10.52569/DURP4114
oa: '1'
publisher: TRR 266 Accounting for Transparency
status: public
title: 'GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen
in Deutschland. Unternehmenstrends im November 2023'
type: report
user_id: '530'
year: '2023'
...
---
_id: '49092'
author:
- first_name: Harald
full_name: Amberger, Harald
last_name: Amberger
- first_name: Fernando
full_name: Siahaan, Fernando
last_name: Siahaan
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Amberger H, Siahaan F, Sureth-Sloane C. The Cost of Tax Simplification:
Evidence from Risk-Taking in a Turnover-Based Corporate Tax System.; 2023.
doi:10.2139/ssrn.4589055'
apa: 'Amberger, H., Siahaan, F., & Sureth-Sloane, C. (2023). The Cost of
Tax Simplification: Evidence from Risk-taking in a Turnover-based Corporate Tax
System. https://doi.org/10.2139/ssrn.4589055'
bibtex: '@book{Amberger_Siahaan_Sureth-Sloane_2023, series={TRR 266 Accounting for
Transparency Working Paper Series No. 135}, title={The Cost of Tax Simplification:
Evidence from Risk-taking in a Turnover-based Corporate Tax System}, DOI={10.2139/ssrn.4589055},
author={Amberger, Harald and Siahaan, Fernando and Sureth-Sloane, Caren}, year={2023},
collection={TRR 266 Accounting for Transparency Working Paper Series No. 135}
}'
chicago: 'Amberger, Harald, Fernando Siahaan, and Caren Sureth-Sloane. The Cost
of Tax Simplification: Evidence from Risk-Taking in a Turnover-Based Corporate
Tax System. TRR 266 Accounting for Transparency Working Paper Series No. 135,
2023. https://doi.org/10.2139/ssrn.4589055.'
ieee: 'H. Amberger, F. Siahaan, and C. Sureth-Sloane, The Cost of Tax Simplification:
Evidence from Risk-taking in a Turnover-based Corporate Tax System. 2023.'
mla: 'Amberger, Harald, et al. The Cost of Tax Simplification: Evidence from
Risk-Taking in a Turnover-Based Corporate Tax System. 2023, doi:10.2139/ssrn.4589055.'
short: 'H. Amberger, F. Siahaan, C. Sureth-Sloane, The Cost of Tax Simplification:
Evidence from Risk-Taking in a Turnover-Based Corporate Tax System, 2023.'
date_created: 2023-11-21T12:20:38Z
date_updated: 2024-12-07T14:11:11Z
department:
- _id: '187'
doi: 10.2139/ssrn.4589055
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 135
status: public
title: 'The Cost of Tax Simplification: Evidence from Risk-taking in a Turnover-based
Corporate Tax System'
type: working_paper
user_id: '530'
year: '2023'
...
---
_id: '49293'
author:
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
- first_name: 'Ralf '
full_name: 'Maiterth, Ralf '
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Heinemann-Heile V, Maiterth R, Sureth-Sloane C. Umfrage: Beurteilung Investitionsfördernder
Maßnahmen durch Unternehmen im Handwerk.; 2023. doi:10.52569/URLT9672'
apa: 'Heinemann-Heile, V., Maiterth, R., & Sureth-Sloane, C. (2023). Umfrage:
Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk.
https://doi.org/10.52569/URLT9672'
bibtex: '@book{Heinemann-Heile_Maiterth_Sureth-Sloane_2023, series={TRR 266 Accounting
for Transparency}, title={Umfrage: Beurteilung Investitionsfördernder Maßnahmen
durch Unternehmen im Handwerk}, DOI={10.52569/URLT9672},
author={Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren},
year={2023}, collection={TRR 266 Accounting for Transparency} }'
chicago: 'Heinemann-Heile, Vanessa, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage:
Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk.
TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/URLT9672.'
ieee: 'V. Heinemann-Heile, R. Maiterth, and C. Sureth-Sloane, Umfrage: Beurteilung
Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. 2023.'
mla: 'Heinemann-Heile, Vanessa, et al. Umfrage: Beurteilung Investitionsfördernder
Maßnahmen durch Unternehmen im Handwerk. 2023, doi:10.52569/URLT9672.'
short: 'V. Heinemann-Heile, R. Maiterth, C. Sureth-Sloane, Umfrage: Beurteilung
Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk, 2023.'
date_created: 2023-11-28T12:34:59Z
date_updated: 2024-12-07T14:16:00Z
department:
- _id: '187'
doi: 10.52569/URLT9672
language:
- iso: ger
main_file_link:
- open_access: '1'
url: 10.52569/URLT9672
oa: '1'
series_title: TRR 266 Accounting for Transparency
status: public
title: 'Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im
Handwerk'
type: report
user_id: '530'
year: '2023'
...
---
_id: '49549'
author:
- first_name: Simon
full_name: Harst, Simon
last_name: Harst
- first_name: 'Deborah '
full_name: 'Schanz, Deborah '
last_name: Schanz
- first_name: Felix
full_name: Siegel, Felix
last_name: Siegel
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Harst S, Schanz D, Siegel F, Sureth-Sloane C. 2022 Global MNC Tax Complexity
Survey. TRR 266 Accounting for Transparency; 2023. doi:10.52569/VKAO7696
apa: Harst, S., Schanz, D., Siegel, F., & Sureth-Sloane, C. (2023). 2022
Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency. https://doi.org/10.52569/VKAO7696
bibtex: '@book{Harst_Schanz_Siegel_Sureth-Sloane_2023, title={2022 Global MNC Tax
Complexity Survey}, DOI={10.52569/VKAO7696},
publisher={TRR 266 Accounting for Transparency}, author={Harst, Simon and Schanz,
Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2023} }'
chicago: Harst, Simon, Deborah Schanz, Felix Siegel, and Caren Sureth-Sloane. 2022
Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2023.
https://doi.org/10.52569/VKAO7696.
ieee: S. Harst, D. Schanz, F. Siegel, and C. Sureth-Sloane, 2022 Global MNC Tax
Complexity Survey. TRR 266 Accounting for Transparency, 2023.
mla: Harst, Simon, et al. 2022 Global MNC Tax Complexity Survey. TRR 266
Accounting for Transparency, 2023, doi:10.52569/VKAO7696.
short: S. Harst, D. Schanz, F. Siegel, C. Sureth-Sloane, 2022 Global MNC Tax Complexity
Survey, TRR 266 Accounting for Transparency, 2023.
date_created: 2023-12-07T14:00:27Z
date_updated: 2024-12-07T14:14:29Z
department:
- _id: '187'
doi: 10.52569/VKAO7696
language:
- iso: eng
main_file_link:
- open_access: '1'
url: 10.52569/VKAO7696
oa: '1'
publisher: TRR 266 Accounting for Transparency
status: public
title: 2022 Global MNC Tax Complexity Survey
type: report
user_id: '530'
year: '2023'
...