@article{21412,
  author       = {{Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  journal      = {{Deutsches Steuerrecht}},
  number       = {{42}},
  pages        = {{2327--2334}},
  title        = {{{Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung}}},
  volume       = {{58}},
  year         = {{2020}},
}

@techreport{21414,
  author       = {{Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  title        = {{{Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise}}},
  doi          = {{10.52569/RUHF6645}},
  year         = {{2020}},
}

@techreport{21417,
  author       = {{Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix and Sturm, Susann and Sureth-Sloane, Caren}},
  title        = {{{2018 Global MNC Tax Complexity Survey}}},
  doi          = {{10.52569/RPVO1003}},
  year         = {{2020}},
}

@techreport{21418,
  abstract     = {{This paper introduces an index that comprehensively measures the complexity of countries’ corporate income tax systems faced by multinational corporations. It builds on surveys of highly experienced tax consultants of the largest international tax services networks. The index, called the Tax Complexity Index (TCI), is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 countries, we find that tax complexity varies considerably across countries, and tax code and framework complexity also vary within countries. Among others, tax complexity is strongly driven by the complexity of transfer pricing regulations in the tax code and tax audits in the tax framework. When analyzing the associations with other country characteristics, we identify different patterns. For example, with regard to GDP, we find a positive association with tax code complexity and a negative association with tax framework complexity, suggesting that highly economically developed countries tend to have more complex tax codes and less complex frameworks. Overall, our tax complexity measures can serve as valuable proxies in future research and supportive tools for a variety of firm decisions and national and international tax policy discussions.}},
  author       = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}},
  title        = {{{Measuring Tax Complexity Across Countries: A Survey Study on MNCs}}},
  volume       = {{No. 5}},
  year         = {{2020}},
}

@techreport{21419,
  abstract     = {{This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI, and the location probability. When we decompose the TCI into tax code complexity and tax framework complexity, we find opposing associations. Tax code complexity is positively related to the location probability, while tax framework complexity is negatively related to it. These associations are, for example, driven by the complexity of transfer pricing and loss offset regulations in the tax code and the dimensions guidance, audits, as well as filing and payments, in the tax framework. In additional analyses, we find that the associations are sensitive to certain characteristics, such as country-specific and firm-specific characteristics. For example, the positive tax code association diminishes when tax rates are high. Overall, we are the first to provide empirical evidence on potential cost-benefit tradeoffs of tax complexity for FDI and thereby enhance prior literature, which has primarily focused on the costs of tax complexity.}},
  author       = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget, Johannes}},
  title        = {{{The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries}}},
  volume       = {{No. 13}},
  year         = {{2020}},
}

@article{21422,
  author       = {{Sureth-Sloane, Caren}},
  journal      = {{AWV-Informationen}},
  number       = {{5}},
  pages        = {{16--19}},
  title        = {{{Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland}}},
  year         = {{2020}},
}

@techreport{49266,
  author       = {{Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  publisher    = {{TRR 266 Accounting for Transparency}},
  title        = {{{Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis}}},
  doi          = {{10.52569/DQPH9785}},
  year         = {{2020}},
}

@techreport{14901,
  abstract     = {{This study investigates whether country risk factors, including political and fiscal budget risk, attenuate the effectiveness of tax policy tools that aim to encourage corporate risk-taking. Exploiting a cross-country panel, we predict and find that the effectiveness of loss offset rules and tax rate changes is fully attenuated for firms located in high-risk countries. We document the attenuating effect of country risk is more pronounced in high-tax countries or when countries increase their corporate tax rate. Additional tests around the U.S. federal budget crises from 2011 to 2013 indicate that temporarily heightened fiscal budget risk attenuates the effectiveness of loss offset rules even in countries with low political risk. We identify conditions (low political and low fiscal budget risk) under which targeted tax policy tools effectively stimulate risk-taking. This suggests that ensuring taxpayers receive tax refunds is important in times of economic crises with budgetary or political challenges. }},
  author       = {{Osswald, Benjamin and Sureth-Sloane, Caren}},
  publisher    = {{TRR 266 Accounting for Transparency Working Paper Series No. 28}},
  title        = {{{Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?}}},
  doi          = {{10.2139/ssrn.3297418}},
  year         = {{2020}},
}

@techreport{21407,
  author       = {{Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}},
  title        = {{{ 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen}}},
  doi          = {{10.52569/ILCP9945}},
  year         = {{2020}},
}

@article{16486,
  abstract     = {{After the introduction of CbCR – pursuant to the BEPS Project (Action 13) in 2015 –, which was established to reduce the information asymmetry between MNEs and tax authorities of the countries they operate in, now public CbCR – as suggested by the EU Commission in 2016 – is discussed as a next step. Here, the objective is to overcome information asymmetries between MNEs and the general public of the countries they operate in. Starting from the assumption that regulators care about the legitimacy of tax laws, this article evaluates pros and cons of public CbCR. The authors find that from the perspective of information asymmetries, public CbCR increases tax transparency only marginally at best. Accordingly, it is concluded that democracies that are based on the rule of law seem to rely on pillories in terms of public CbCR to enforce fair tax payments.}},
  author       = {{Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}},
  journal      = {{International Transfer Pricing Journal}},
  number       = {{2}},
  title        = {{{Country-by-Country Reporting Goes Public - Cui Bono?}}},
  volume       = {{27}},
  year         = {{2020}},
}

@article{21420,
  author       = {{Mair, Christina and Scheffler, Wolfram and Senger, Isabell and Sureth-Sloane, Caren}},
  journal      = {{Steuer und Wirtschaft}},
  number       = {{4}},
  pages        = {{317--329}},
  title        = {{{Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren}}},
  volume       = {{97}},
  year         = {{2020}},
}

@inbook{21426,
  abstract     = {{This chapter examines the drivers of corporate income tax complexity for
multinational corporations in South Africa. Based on unique data from a
global survey of tax consultants which was conducted in 2016 by Hoppe et al,
novel insights can be provided into the complexity of the South African tax
system. The data enable a comparison of South Africa with the global mean
of tax complexity, as well as with its major trade and investment partners. It
is further possible to distinguish between different areas of tax complexity, ie,
tax code complexity (complexity inherent in the different regulations of the
tax code) and tax framework complexity (complexity that arises from the
features and processes of a tax system). Frequent changes in tax regulations,
ambiguity and interpretation, as well as record-keeping, are found to be the
most important complexity drivers in the tax code of South Africa. The
analysis further highlights that anti-avoidance provisions, such as transfer
pricing and controlled foreign corporation rules, are perceived as most
complex. With respect to tax framework complexity, the poor disclosure of
audit selection criteria, the lack of experience or technical skills of tax officers
in the audit process and problems associated with tax refunds appear to be
serious concerns. Even though South Africa’s overall tax system complexity
does not seem to differ very much from other related countries, a closer look
into the details reveals a number of future challenges.}},
  author       = {{Hoppe, Thomas and Safaei, Reyhaneh and Singleton, Amanda and Sureth-Sloane, Caren}},
  booktitle    = {{Tax Simplification - An African Perspective}},
  editor       = {{Evans, Chris and Franzsen, Riël and Stack, Elizabeth}},
  isbn         = {{978-1-920538-96-5}},
  pages        = {{267--293}},
  publisher    = {{Pretoria University Law Press}},
  title        = {{{Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey}}},
  year         = {{2019}},
}

@techreport{14902,
  author       = {{Mair, Christina and Scheffler, Wolfram and Senger, Isabell and Sureth-Sloane, Caren}},
  title        = {{{Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern}}},
  volume       = {{42}},
  year         = {{2019}},
}

@article{4996,
  abstract     = {{We analyze the impact of wealth taxes on investment timing decisions under uncertainty and irreversibility by employing a real options model of the Dixit/Pindyck type. Considering that wealth taxes have been (re-)introduced or are under discussion in many countries, investors need decision rules for tax systems with wealth taxation. We integrate different valuation methods for wealth tax purposes, distinguish between broadly and narrowly defined wealth taxes and vary the wealth tax rate to ascertain which wealth tax design is more or less likely to accelerate or delay investment. Our main findings are threefold. First, historical cost valuation reduces the distortive timing effects of wealth taxation compared to fair value accounting. Second, broadening the wealth tax base tends to accelerate investment during high interest rate periods and delay investment during low interest rate periods. Our results predict that wealth taxes with a broad tax base are likely to discourage risky investment in times of near-zero interest rates. These distortive wealth tax base effects, however, can be avoided by granting sufficiently high depreciation deductions for wealth tax purposes. Third, the investment timing effects of wealth tax rate variations are very sensitive to the riskiness of the underlying investment. Moreover, investment timing effects crucially depend upon the depreciation rate for wealth tax purposes. A tax legislator who aims to encourage risk taking should introduce generous depreciation deductions. Our study indicates that if a wealth tax is considered to be politically inevitable, possible harmful investment effects can be mitigated by choosing appropriate valuation methods and parameters.}},
  author       = {{Niemann, Rainer and Sureth-Sloane, Caren}},
  issn         = {{0044-2372}},
  journal      = {{Journal of Business Economics}},
  number       = {{4}},
  pages        = {{385--415}},
  publisher    = {{Springer Nature America, Inc}},
  title        = {{{Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility}}},
  doi          = {{10.1007/s11573-018-0918-4}},
  volume       = {{89}},
  year         = {{2019}},
}

@article{17715,
  abstract     = {{Der Beitrag stellt die teilweise überschießende Wirkung des Referentenentwurfs des Bundesministeriums der Finanzen zur Grunderwerbsteuer mit Blick auf börsennotierte Kapitalgesellschaften dar und schlägt eine Erweiterung des Referentenentwurfs vor, wobei börsennotierte Kapitalgesellschaften vom Anwendungsbereich der neuen Vorschrift ausgenommen werden sollen.}},
  author       = {{Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, . and Sureth-Sloane, Caren}},
  journal      = {{Betriebs-Berater}},
  number       = {{25}},
  pages        = {{1438--1442}},
  publisher    = {{Deutscher Fachverlag GmbH }},
  title        = {{{Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften}}},
  volume       = {{74}},
  year         = {{2019}},
}

@misc{14903,
  author       = {{Asenkerschbaumer, Stefan and Sureth-Sloane, Caren}},
  booktitle    = {{Frankfurter Allgemeine Zeitung}},
  number       = {{209}},
  pages        = {{18}},
  title        = {{{Aus Daten müssen Informationen werden}}},
  year         = {{2019}},
}

@article{3902,
  abstract     = {{All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments-for example, those triggered by the BEPS project-have given rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this article, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax consultants from 108 countries. Our results show that prior complexity drivers of the tax code are still important, with details and changes of tax regulations being the two most important complexity drivers. We also find evidence for new important complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the tax consultants' responses, we develop a concept of tax complexity that is characterized by two pillars, tax code and tax framework complexity and illustrates the various aspects that should be considered when assessing the complexity of a country's tax system.}},
  author       = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}},
  issn         = {{	0165-2826}},
  journal      = {{Intertax}},
  number       = {{8/9}},
  pages        = {{654--675}},
  publisher    = {{Kluwer Law International}},
  title        = {{{What are the Drivers of Tax Complexity for MNCs? Global Evidence}}},
  volume       = {{46}},
  year         = {{2018}},
}

@misc{17718,
  author       = {{Wolff, Birgitta and Sureth-Sloane, Caren and Weissenberger, Barbara}},
  booktitle    = {{Frankfurter Allgemeine Zeitung}},
  number       = {{293}},
  pages        = {{16}},
  title        = {{{BWL greift gesellschaftlichen Wandel auf}}},
  year         = {{2018}},
}

@article{4874,
  abstract     = {{Restrukturierungen werden sowohl durch die Digitalisierung, aber auch durch klassische Themen – beispielsweise
die Notwendigkeit von Umsatz- und Kostensynergien in kompetitiven Märkten – verstärkt vorangetrieben.
Dieser Beitrag beleuchtet vor allem die Motive und Folgen aus wissenschaftlicher Perspektive, indem großzahlige
empirische Befunde zu den Themen Beschäftigung, Finanzkennzahlen und Kapitalerhöhungen sowie steuerliche
Motive prägnant zusammengefasst und im Kontext des geplanten Joint Ventures von thyssenkrupp und Tata
Steel diskutiert werden.}},
  author       = {{Sievers, Sönke and Sureth-Sloane, Caren and Uhde, André}},
  journal      = {{Die Wirtschaftsprüfung}},
  number       = {{9}},
  pages        = {{569--575}},
  title        = {{{Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp}}},
  volume       = {{71}},
  year         = {{2018}},
}

@article{4678,
  abstract     = {{Restrukturierungen werden sowohl durch die Digitalisierung, aber auch durch klassische Themen – beispielsweise
die Notwendigkeit von Umsatz- und Kostensynergien in kompetitiven Märkten – verstärkt vorangetrieben.
Dieser Beitrag beleuchtet vor allem die Motive und Folgen aus wissenschaftlicher Perspektive, indem großzahlige
empirische Befunde zu den Themen Beschäftigung, Finanzkennzahlen und Kapitalerhöhungen sowie steuerliche
Motive prägnant zusammengefasst und im Kontext des geplanten Joint Ventures von thyssenkrupp und Tata
Steel diskutiert werden.}},
  author       = {{Sureth-Sloane, Caren and Sievers, Sönke and Uhde, André}},
  journal      = {{Die Wirtschaftsprüfung}},
  number       = {{9}},
  pages        = {{569--575}},
  title        = {{{Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp}}},
  volume       = {{71}},
  year         = {{2018}},
}