[{"main_file_link":[{"url":"10.52569/URLT9672","open_access":"1"}],"_id":"49293","language":[{"iso":"ger"}],"series_title":"TRR 266 Accounting for Transparency","user_id":"530","doi":"10.52569/URLT9672","status":"public","title":"Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk","year":"2023","author":[{"full_name":"Heinemann-Heile, Vanessa","first_name":"Vanessa","last_name":"Heinemann-Heile","id":"83380"},{"last_name":"Maiterth","first_name":"Ralf ","full_name":"Maiterth, Ralf "},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_updated":"2024-12-07T14:16:00Z","date_created":"2023-11-28T12:34:59Z","type":"report","department":[{"_id":"187"}],"oa":"1","citation":{"ama":"Heinemann-Heile V, Maiterth R, Sureth-Sloane C. <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk</i>.; 2023. doi:<a href=\"https://doi.org/10.52569/URLT9672\">10.52569/URLT9672</a>","bibtex":"@book{Heinemann-Heile_Maiterth_Sureth-Sloane_2023, series={TRR 266 Accounting for Transparency}, title={Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk}, DOI={<a href=\"https://doi.org/10.52569/URLT9672\">10.52569/URLT9672</a>}, author={Heinemann-Heile, Vanessa and Maiterth, Ralf  and Sureth-Sloane, Caren}, year={2023}, collection={TRR 266 Accounting for Transparency} }","mla":"Heinemann-Heile, Vanessa, et al. <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk</i>. 2023, doi:<a href=\"https://doi.org/10.52569/URLT9672\">10.52569/URLT9672</a>.","chicago":"Heinemann-Heile, Vanessa, Ralf  Maiterth, and Caren Sureth-Sloane. <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk</i>. TRR 266 Accounting for Transparency, 2023. <a href=\"https://doi.org/10.52569/URLT9672\">https://doi.org/10.52569/URLT9672</a>.","short":"V. Heinemann-Heile, R. Maiterth, C. Sureth-Sloane, Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk, 2023.","apa":"Heinemann-Heile, V., Maiterth, R., &#38; Sureth-Sloane, C. (2023). <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk</i>. <a href=\"https://doi.org/10.52569/URLT9672\">https://doi.org/10.52569/URLT9672</a>","ieee":"V. Heinemann-Heile, R. Maiterth, and C. Sureth-Sloane, <i>Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk</i>. 2023."}},{"author":[{"full_name":"Harst, Simon","first_name":"Simon","last_name":"Harst"},{"full_name":"Schanz, Deborah ","first_name":"Deborah ","last_name":"Schanz"},{"full_name":"Siegel, Felix","first_name":"Felix","last_name":"Siegel"},{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530"}],"title":"2022 Global MNC Tax Complexity Survey","status":"public","year":"2023","date_updated":"2024-12-07T14:14:29Z","language":[{"iso":"eng"}],"_id":"49549","publisher":"TRR 266 Accounting for Transparency","main_file_link":[{"url":"10.52569/VKAO7696","open_access":"1"}],"user_id":"530","doi":"10.52569/VKAO7696","citation":{"chicago":"Harst, Simon, Deborah  Schanz, Felix Siegel, and Caren Sureth-Sloane. <i>2022 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2023. <a href=\"https://doi.org/10.52569/VKAO7696\">https://doi.org/10.52569/VKAO7696</a>.","short":"S. Harst, D. Schanz, F. Siegel, C. Sureth-Sloane, 2022 Global MNC Tax Complexity Survey, TRR 266 Accounting for Transparency, 2023.","apa":"Harst, S., Schanz, D., Siegel, F., &#38; Sureth-Sloane, C. (2023). <i>2022 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency. <a href=\"https://doi.org/10.52569/VKAO7696\">https://doi.org/10.52569/VKAO7696</a>","ieee":"S. Harst, D. Schanz, F. Siegel, and C. Sureth-Sloane, <i>2022 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2023.","ama":"Harst S, Schanz D, Siegel F, Sureth-Sloane C. <i>2022 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency; 2023. doi:<a href=\"https://doi.org/10.52569/VKAO7696\">10.52569/VKAO7696</a>","bibtex":"@book{Harst_Schanz_Siegel_Sureth-Sloane_2023, title={2022 Global MNC Tax Complexity Survey}, DOI={<a href=\"https://doi.org/10.52569/VKAO7696\">10.52569/VKAO7696</a>}, publisher={TRR 266 Accounting for Transparency}, author={Harst, Simon and Schanz, Deborah  and Siegel, Felix and Sureth-Sloane, Caren}, year={2023} }","mla":"Harst, Simon, et al. <i>2022 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2023, doi:<a href=\"https://doi.org/10.52569/VKAO7696\">10.52569/VKAO7696</a>."},"date_created":"2023-12-07T14:00:27Z","department":[{"_id":"187"}],"oa":"1","type":"report"},{"language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1"}],"doi":"10.1080/00014788.2021.1958669","author":[{"first_name":"Vanessa","last_name":"Flagmeier","full_name":"Flagmeier, Vanessa"},{"id":"1245","first_name":"Jens","last_name":"Müller","full_name":"Müller, Jens"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"year":"2023","title":"When Do Firms Highlight Their Effective Tax Rate?","article_type":"original","intvolume":"        53","publication_status":"published","date_updated":"2026-04-09T07:35:50Z","date_created":"2021-12-20T08:29:38Z","department":[{"_id":"187"}],"type":"journal_article","issue":"1","publication":"Accounting and Business Research","abstract":[{"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.","lang":"eng"}],"_id":"29050","page":"1-37","volume":53,"user_id":"96670","status":"public","oa":"1","citation":{"bibtex":"@article{Flagmeier_Müller_Sureth-Sloane_2023, title={When Do Firms Highlight Their Effective Tax Rate?}, volume={53}, DOI={<a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>}, number={1}, journal={Accounting and Business Research}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2023}, pages={1–37} }","ama":"Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective Tax Rate? <i>Accounting and Business Research</i>. 2023;53(1):1-37. doi:<a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>","mla":"Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?” <i>Accounting and Business Research</i>, vol. 53, no. 1, 2023, pp. 1–37, doi:<a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>.","short":"V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research 53 (2023) 1–37.","chicago":"Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms Highlight Their Effective Tax Rate?” <i>Accounting and Business Research</i> 53, no. 1 (2023): 1–37. <a href=\"https://doi.org/10.1080/00014788.2021.1958669\">https://doi.org/10.1080/00014788.2021.1958669</a>.","ieee":"V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their Effective Tax Rate?,” <i>Accounting and Business Research</i>, vol. 53, no. 1, pp. 1–37, 2023, doi: <a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>.","apa":"Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2023). When Do Firms Highlight Their Effective Tax Rate? <i>Accounting and Business Research</i>, <i>53</i>(1), 1–37. <a href=\"https://doi.org/10.1080/00014788.2021.1958669\">https://doi.org/10.1080/00014788.2021.1958669</a>"},"quality_controlled":"1"},{"date_created":"2023-03-09T12:37:55Z","type":"journal_article","department":[{"_id":"187"}],"publication":"Steuer und Wirtschaft","issue":"2","citation":{"short":"M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Steuer und Wirtschaft 100 (2023) 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.” <i>Steuer und Wirtschaft</i> 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,” <i>Steuer und Wirtschaft</i>, vol. 100, no. 2, pp. 171–187, 2023.","apa":"Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2023). Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung. <i>Steuer und Wirtschaft</i>, <i>100</i>(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} }","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. <i>Steuer und Wirtschaft</i>. 2023;100(2):171-187.","mla":"Fochmann, Martin, et al. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” <i>Steuer und Wirtschaft</i>, vol. 100, no. 2, 2023, pp. 171–87."},"quality_controlled":"1","page":"171-187","language":[{"iso":"ger"}],"_id":"42897","user_id":"96670","volume":100,"year":"2023","title":"Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung","status":"public","author":[{"last_name":"Fochmann","first_name":"Martin","full_name":"Fochmann, Martin"},{"first_name":"Vanessa","last_name":"Heinemann-Heile","full_name":"Heinemann-Heile, Vanessa","id":"83380"},{"last_name":"Huber","first_name":"Hans-Peter","full_name":"Huber, Hans-Peter"},{"full_name":"Maiterth, Ralf","last_name":"Maiterth","first_name":"Ralf"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren"}],"publication_status":"published","date_updated":"2026-04-09T07:43:33Z","intvolume":"       100"},{"user_id":"96670","volume":51,"page":"272-289","_id":"42635","language":[{"iso":"eng"}],"date_updated":"2026-04-09T07:43:52Z","publication_status":"published","intvolume":"        51","year":"2023","title":"Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing","status":"public","author":[{"full_name":"Greil, Stefan","last_name":"Greil","first_name":"Stefan"},{"first_name":"Michael","last_name":"Overesch","full_name":"Overesch, Michael"},{"full_name":"Rohlfing-Bastian, Anna","last_name":"Rohlfing-Bastian","first_name":"Anna"},{"full_name":"Schreiber, Ulrich","first_name":"Ulrich","last_name":"Schreiber"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"type":"journal_article","department":[{"_id":"187"}],"date_created":"2023-02-28T10:34:17Z","quality_controlled":"1","issue":"4","publication":"Intertax","citation":{"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} }","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. <i>Intertax</i>. 2023;51(4):272-289.","mla":"Greil, Stefan, et al. “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing.” <i>Intertax</i>, 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.","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.” <i>Intertax</i> 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,” <i>Intertax</i>, vol. 51, no. 4, pp. 272–289, 2023.","apa":"Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., &#38; Sureth-Sloane, C. (2023). Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. <i>Intertax</i>, <i>51</i>(4), 272–289."}},{"author":[{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"status":"public","year":"2022","title":"Steuerliche Maßnahmen als Anreiz für Investitionen?","date_updated":"2024-02-06T10:21:28Z","language":[{"iso":"ger"}],"_id":"49290","user_id":"74000","publication_date":"2022/04/19","citation":{"ama":"Sureth-Sloane C. Steuerliche Maßnahmen als Anreiz für Investitionen? <i>Die Presse</i>. 2022.","short":"C. Sureth-Sloane, Die Presse (2022).","chicago":"Sureth-Sloane, Caren. “Steuerliche Maßnahmen als Anreiz für Investitionen?” <i>Die Presse</i>, 2022.","bibtex":"@article{Sureth-Sloane_2022, title={Steuerliche Maßnahmen als Anreiz für Investitionen?}, journal={Die Presse}, author={Sureth-Sloane, Caren}, year={2022} }","apa":"Sureth-Sloane, C. (2022). Steuerliche Maßnahmen als Anreiz für Investitionen? <i>Die Presse</i>.","mla":"Sureth-Sloane, Caren. “Steuerliche Maßnahmen als Anreiz für Investitionen?” <i>Die Presse</i>, 2022.","ieee":"C. Sureth-Sloane, “Steuerliche Maßnahmen als Anreiz für Investitionen?,” <i>Die Presse</i>, 2022."},"publication":"Die Presse","date_created":"2023-11-28T12:27:18Z","department":[{"_id":"187"}],"type":"newspaper_article"},{"citation":{"ieee":"C. Bayer <i>et al.</i>, <i>Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik</i>. Verein für Socialpolitik und Joachim Herz Stiftung, 2022.","mla":"Bayer, Christian, et al. <i>Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik</i>. Verein für Socialpolitik und Joachim Herz Stiftung, 2022.","apa":"Bayer, C., Engelmaier, F., Riphahn, R. T., Schmidt-Dengler, P., Sondergeld, V., Sureth-Sloane, C., von Wangenheim, J., &#38; Weizsäcker, G. (2022). <i>Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik</i>. Verein für Socialpolitik und Joachim Herz Stiftung.","bibtex":"@book{Bayer_Engelmaier_Riphahn_Schmidt-Dengler_Sondergeld_Sureth-Sloane_von Wangenheim_Weizsäcker_2022, title={Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik}, publisher={Verein für Socialpolitik und Joachim Herz Stiftung}, author={Bayer, Christian and Engelmaier, Florian and Riphahn, Regina T. and Schmidt-Dengler, Philipp and Sondergeld, Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas and Weizsäcker, Georg}, year={2022} }","short":"C. Bayer, F. Engelmaier, R.T. Riphahn, P. Schmidt-Dengler, V. Sondergeld, C. Sureth-Sloane, J. von Wangenheim, G. Weizsäcker, Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik, Verein für Socialpolitik und Joachim Herz Stiftung, 2022.","ama":"Bayer C, Engelmaier F, Riphahn RT, et al. <i>Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik</i>. Verein für Socialpolitik und Joachim Herz Stiftung; 2022.","chicago":"Bayer, Christian, Florian Engelmaier, Regina T. Riphahn, Philipp Schmidt-Dengler, Virgina Sondergeld, Caren Sureth-Sloane, Jonas von Wangenheim, and Georg Weizsäcker. <i>Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik</i>. Verein für Socialpolitik und Joachim Herz Stiftung, 2022."},"department":[{"_id":"187"}],"oa":"1","type":"report","date_created":"2023-01-10T10:27:19Z","date_updated":"2024-02-06T10:26:22Z","author":[{"full_name":"Bayer, Christian","first_name":"Christian","last_name":"Bayer"},{"full_name":"Engelmaier, Florian","last_name":"Engelmaier","first_name":"Florian"},{"full_name":"Riphahn, Regina T.","first_name":"Regina T.","last_name":"Riphahn"},{"full_name":"Schmidt-Dengler, Philipp","last_name":"Schmidt-Dengler","first_name":"Philipp"},{"full_name":"Sondergeld, Virgina","first_name":"Virgina","last_name":"Sondergeld"},{"last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530"},{"full_name":"von Wangenheim, Jonas","last_name":"von Wangenheim","first_name":"Jonas"},{"full_name":"Weizsäcker, Georg","last_name":"Weizsäcker","first_name":"Georg"}],"year":"2022","status":"public","title":"Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik","user_id":"74000","_id":"35753","language":[{"iso":"ger"}],"publisher":"Verein für Socialpolitik und Joachim Herz Stiftung","main_file_link":[{"open_access":"1","url":"https://www.socialpolitik.de/sites/default/files/2022-12/Bericht%20der%20AG%20Nachwuchs_0.pdf"}]},{"author":[{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane"}],"title":"Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen","status":"public","year":"2022","intvolume":"       104","date_updated":"2024-02-06T10:27:04Z","_id":"35771","language":[{"iso":"ger"}],"page":"325-331","volume":104,"user_id":"74000","citation":{"ieee":"C. Sureth-Sloane, “Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen,” <i>FinanzRundschau</i>, vol. 104, no. 8, pp. 325–331, 2022.","mla":"Sureth-Sloane, Caren. “Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen.” <i>FinanzRundschau</i>, vol. 104, no. 8, 2022, pp. 325–31.","apa":"Sureth-Sloane, C. (2022). Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen. <i>FinanzRundschau</i>, <i>104</i>(8), 325–331.","bibtex":"@article{Sureth-Sloane_2022, title={Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen}, volume={104}, number={8}, journal={FinanzRundschau}, author={Sureth-Sloane, Caren}, year={2022}, pages={325–331} }","short":"C. Sureth-Sloane, FinanzRundschau 104 (2022) 325–331.","ama":"Sureth-Sloane C. Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen. <i>FinanzRundschau</i>. 2022;104(8):325-331.","chicago":"Sureth-Sloane, Caren. “Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen.” <i>FinanzRundschau</i> 104, no. 8 (2022): 325–31."},"issue":"8","publication":"FinanzRundschau","date_created":"2023-01-10T10:38:03Z","department":[{"_id":"187"}],"type":"journal_article"},{"_id":"35768","language":[{"iso":"ger"}],"user_id":"74000","author":[{"full_name":"Interdisziplinäre Kommission für Pandemieforschung, DFG","last_name":"Interdisziplinäre Kommission für Pandemieforschung","first_name":"DFG"},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane"}],"title":"Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien","year":"2022","status":"public","date_updated":"2024-02-06T10:28:21Z","date_created":"2023-01-10T10:33:48Z","department":[{"_id":"187"}],"type":"report","citation":{"short":"D. Interdisziplinäre Kommission für Pandemieforschung, C. Sureth-Sloane, Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien, 2022.","chicago":"Interdisziplinäre Kommission für Pandemieforschung, DFG, and Caren Sureth-Sloane. <i>Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien</i>, 2022.","ieee":"D. Interdisziplinäre Kommission für Pandemieforschung and C. Sureth-Sloane, <i>Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien</i>. 2022.","apa":"Interdisziplinäre Kommission für Pandemieforschung, D., &#38; Sureth-Sloane, C. (2022). <i>Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien</i>.","bibtex":"@book{Interdisziplinäre Kommission für Pandemieforschung_Sureth-Sloane_2022, title={Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien}, author={Interdisziplinäre Kommission für Pandemieforschung, DFG and Sureth-Sloane, Caren}, year={2022} }","ama":"Interdisziplinäre Kommission für Pandemieforschung D, Sureth-Sloane C. <i>Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien</i>.; 2022.","mla":"Interdisziplinäre Kommission für Pandemieforschung, DFG, and Caren Sureth-Sloane. <i>Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien</i>. 2022."}},{"abstract":[{"text":"Academic publishing represents one of the core functions of scientific activity and thus of the research system. The Deutsche Forschungsgemeinschaft (DFG, German Research Foundation) is committed to the adequate communication of research results and the maintenance of a functioning publication system as a basic requirement of the research system. Ensuring that academic publishing serves foremost the purposes of publicising, quality review and documenting scientific findings should be an essential goal of responsible science administration and promotion. The position paper therefore analyses the central background of the current situation in scientific publishing, identifies challenges and points out possible fields of action. With this positioning, the DFG contributes to the further development of the publication system in a way that is appropriate for science and research.","lang":"eng"}],"citation":{"bibtex":"@book{Deutsche Forschungsgemeinschaft | AG Publikationswesen_Sureth-Sloane_2022, title={Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung}, DOI={<a href=\"https://doi.org/10.5281/ZENODO.6538163\">10.5281/ZENODO.6538163</a>}, author={Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG) and Sureth-Sloane, Caren}, year={2022} }","chicago":"Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), and Caren Sureth-Sloane. <i>Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung</i>, 2022. <a href=\"https://doi.org/10.5281/ZENODO.6538163\">https://doi.org/10.5281/ZENODO.6538163</a>.","ama":"Deutsche Forschungsgemeinschaft | AG Publikationswesen (DFG), Sureth-Sloane C. <i>Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung</i>.; 2022. doi:<a href=\"https://doi.org/10.5281/ZENODO.6538163\">10.5281/ZENODO.6538163</a>","short":"(DFG) Deutsche Forschungsgemeinschaft | AG Publikationswesen, C. Sureth-Sloane, Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung, 2022.","ieee":"(DFG) Deutsche Forschungsgemeinschaft | AG Publikationswesen and C. Sureth-Sloane, <i>Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung</i>. 2022.","apa":"Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), &#38; Sureth-Sloane, C. (2022). <i>Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung</i>. <a href=\"https://doi.org/10.5281/ZENODO.6538163\">https://doi.org/10.5281/ZENODO.6538163</a>","mla":"Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), and Caren Sureth-Sloane. <i>Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung</i>. 2022, doi:<a href=\"https://doi.org/10.5281/ZENODO.6538163\">10.5281/ZENODO.6538163</a>."},"department":[{"_id":"187"}],"type":"report","date_created":"2023-01-10T10:27:46Z","date_updated":"2024-02-27T11:42:26Z","author":[{"first_name":"(DFG)","last_name":"Deutsche Forschungsgemeinschaft | AG Publikationswesen","full_name":"Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG)"},{"id":"530","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren"}],"title":"Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung","status":"public","year":"2022","doi":"10.5281/ZENODO.6538163","user_id":"74000","language":[{"iso":"eng"}],"_id":"35759"},{"oa":"1","citation":{"ieee":"M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)</i>, vol. 100. 2022.","apa":"Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2022). <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)</i> (Vol. 100). <a href=\"https://doi.org/10.2139/ssrn.4210460\">https://doi.org/10.2139/ssrn.4210460</a>","short":"M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation), 2022.","chicago":"Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)</i>. Vol. 100. TRR 266 Accounting for Transparency Working Paper Series, 2022. <a href=\"https://doi.org/10.2139/ssrn.4210460\">https://doi.org/10.2139/ssrn.4210460</a>.","mla":"Fochmann, Martin, et al. <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)</i>. 2022, doi:<a href=\"https://doi.org/10.2139/ssrn.4210460\">10.2139/ssrn.4210460</a>.","bibtex":"@book{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2022, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)}, volume={100}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4210460\">10.2139/ssrn.4210460</a>}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","ama":"Fochmann M, Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)</i>. Vol 100.; 2022. doi:<a href=\"https://doi.org/10.2139/ssrn.4210460\">10.2139/ssrn.4210460</a>"},"_id":"35788","user_id":"530","volume":100,"status":"public","date_created":"2023-01-10T10:51:40Z","type":"working_paper","keyword":["General Earth and Planetary Sciences","General Environmental Science"],"department":[{"_id":"187"}],"main_file_link":[{"open_access":"1"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series","language":[{"iso":"ger"}],"doi":"10.2139/ssrn.4210460","year":"2022","title":"Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)","publication_identifier":{"issn":["1556-5068"]},"author":[{"last_name":"Fochmann","first_name":"Martin","full_name":"Fochmann, Martin"},{"full_name":"Heinemann-Heile, Vanessa","last_name":"Heinemann-Heile","first_name":"Vanessa","id":"83380"},{"full_name":"Huber, Hans-Peter","first_name":"Hans-Peter","last_name":"Huber"},{"last_name":"Maiterth","first_name":"Ralf","full_name":"Maiterth, Ralf"},{"id":"530","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren"}],"date_updated":"2024-04-08T11:33:02Z","publication_status":"published","intvolume":"       100"},{"date_created":"2023-01-10T11:00:37Z","oa":"1","department":[{"_id":"187"}],"type":"working_paper","citation":{"ieee":"S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane, <i>Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing</i>, vol. 89. 2022.","apa":"Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., &#38; Sureth-Sloane, C. (2022). <i>Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing</i> (Vol. 89). <a href=\"https://doi.org/10.2139/ssrn.4166972\">https://doi.org/10.2139/ssrn.4166972</a>","short":"S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane, Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing, 2022.","chicago":"Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber, and Caren Sureth-Sloane. <i>Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing</i>. Vol. 89. TRR 266 Accounting for Transparency Working Paper Series, 2022. <a href=\"https://doi.org/10.2139/ssrn.4166972\">https://doi.org/10.2139/ssrn.4166972</a>.","mla":"Greil, Stefan, et al. <i>Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing</i>. 2022, doi:<a href=\"https://doi.org/10.2139/ssrn.4166972\">10.2139/ssrn.4166972</a>.","bibtex":"@book{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2022, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing}, volume={89}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4166972\">10.2139/ssrn.4166972</a>}, author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","ama":"Greil S, Overesch M, Rohlfing-Bastian A, Schreiber U, Sureth-Sloane C. <i>Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing</i>. Vol 89.; 2022. doi:<a href=\"https://doi.org/10.2139/ssrn.4166972\">10.2139/ssrn.4166972</a>"},"_id":"35795","series_title":"TRR 266 Accounting for Transparency Working Paper Series","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1"}],"volume":89,"doi":"10.2139/ssrn.4166972","user_id":"530","author":[{"last_name":"Greil","first_name":"Stefan","full_name":"Greil, Stefan"},{"full_name":"Overesch, Michael","last_name":"Overesch","first_name":"Michael"},{"last_name":"Rohlfing-Bastian","first_name":"Anna","full_name":"Rohlfing-Bastian, Anna"},{"first_name":"Ulrich","last_name":"Schreiber","full_name":"Schreiber, Ulrich"},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane"}],"publication_identifier":{"issn":["1556-5068"]},"status":"public","year":"2022","title":"Towards an Amended Arm's Length Principle - Tackling complexity and implementing destination rules in transfer pricing","intvolume":"        89","date_updated":"2024-04-08T11:32:32Z","publication_status":"published"},{"department":[{"_id":"187"}],"type":"journal_article","date_created":"2023-01-10T10:18:09Z","citation":{"short":". Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., A. lead authors: Kreuzer, H. Maier, J.T. Martini, R. Niemann, M. Schachtebeck, D. Simons, J. Stoltenberg, C. Sureth-Sloane, Internationales Steuerrecht 31 (2022) 824–829.","chicago":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., ., A lead authors: Kreuzer, H Maier, J. T. Martini, Rainer Niemann, Maite Schachtebeck, Dirk Simons, J Stoltenberg, and Caren Sureth-Sloane. “Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter.” <i>Internationales Steuerrecht</i> 31, no. 22 (2022): 824–29.","apa":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., ., lead authors: Kreuzer, A., Maier, H., Martini, J. T., Niemann, R., Schachtebeck, M., Simons, D., Stoltenberg, J., &#38; Sureth-Sloane, C. (2022). Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter. <i>Internationales Steuerrecht</i>, <i>31</i>(22), 824–829.","ieee":". Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V. <i>et al.</i>, “Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter,” <i>Internationales Steuerrecht</i>, vol. 31, no. 22, pp. 824–829, 2022.","ama":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V. ., lead authors: Kreuzer A, Maier H, et al. Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter. <i>Internationales Steuerrecht</i>. 2022;31(22):824-829.","bibtex":"@article{Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V._lead authors: Kreuzer_Maier_Martini_Niemann_Schachtebeck_Simons_Stoltenberg_Sureth-Sloane_2022, title={Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter}, volume={31}, number={22}, journal={Internationales Steuerrecht}, author={Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., . and lead authors: Kreuzer, A and Maier, H and Martini, J. T. and Niemann, Rainer and Schachtebeck, Maite and Simons, Dirk and Stoltenberg, J and Sureth-Sloane, Caren}, year={2022}, pages={824–829} }","mla":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., ., et al. “Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter.” <i>Internationales Steuerrecht</i>, vol. 31, no. 22, 2022, pp. 824–29."},"publication":"Internationales Steuerrecht","issue":"22","volume":31,"user_id":"74000","language":[{"iso":"ger"}],"_id":"35749","page":"824-829","intvolume":"        31","date_updated":"2024-04-11T12:05:34Z","publication_status":"published","author":[{"last_name":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V.","first_name":".","full_name":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., ."},{"full_name":"lead authors: Kreuzer, A","last_name":"lead authors: Kreuzer","first_name":"A"},{"last_name":"Maier","first_name":"H","full_name":"Maier, H"},{"full_name":"Martini, J. T.","last_name":"Martini","first_name":"J. T."},{"full_name":"Niemann, Rainer","first_name":"Rainer","last_name":"Niemann"},{"last_name":"Schachtebeck","first_name":"Maite","full_name":"Schachtebeck, Maite"},{"first_name":"Dirk","last_name":"Simons","full_name":"Simons, Dirk"},{"full_name":"Stoltenberg, J","last_name":"Stoltenberg","first_name":"J"},{"orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"year":"2022","title":"Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter","status":"public"},{"citation":{"apa":"Sureth-Sloane, C. (2022). <i>Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB.","ieee":"C. Sureth-Sloane, <i>Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB, 2022.","short":"C. Sureth-Sloane, Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können, VHB, 2022.","chicago":"Sureth-Sloane, Caren. <i>Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB, 2022.","mla":"Sureth-Sloane, Caren. <i>Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB, 2022.","ama":"Sureth-Sloane C. <i>Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB; 2022.","bibtex":"@book{Sureth-Sloane_2022, title={Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können}, publisher={VHB}, author={Sureth-Sloane, Caren}, year={2022} }"},"date_created":"2023-01-10T10:41:49Z","type":"misc","oa":"1","department":[{"_id":"187"}],"status":"public","title":"Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können","year":"2022","author":[{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","id":"530"}],"date_updated":"2023-01-31T07:58:52Z","main_file_link":[{"url":" https://vhbonline.org/ueber-uns/100-jahre-vhb/100-schlaglichter-der-bwl/steuerreformen","open_access":"1"}],"_id":"35775","language":[{"iso":"ger"}],"publisher":"VHB","user_id":"21222","alternative_title":["100 Schlaglichter der BWL"]},{"date_created":"2021-03-09T08:07:40Z","type":"journal_article","department":[{"_id":"187"}],"publication":"European Accounting Review","issue":"1","abstract":[{"lang":"eng","text":"Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 128 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers’ tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences."}],"related_material":{"link":[{"url":"https://www.tandfonline.com/doi/suppl/10.1080/09638180.2020.1852095/suppl_file/rear_a_1852095_sm0954.pdf","relation":"supplementary_material"}]},"main_file_link":[{"open_access":"1","url":"https://www.tandfonline.com/doi/epdf/10.1080/09638180.2020.1852095?needAccess=true&role=button"}],"language":[{"iso":"eng"}],"doi":"10.1080/09638180.2020.1852095","year":"2022","title":"Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model","author":[{"full_name":"Blaufus, Kay","first_name":"Kay","last_name":"Blaufus"},{"first_name":"Malte","last_name":"Chirvi","full_name":"Chirvi, Malte"},{"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","first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","id":"530"}],"date_updated":"2026-04-09T07:35:06Z","publication_status":"published","intvolume":"        31","article_type":"original","oa":"1","citation":{"chicago":"Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model.” <i>European Accounting Review</i> 31, no. 1 (2022): 111–44. <a href=\"https://doi.org/10.1080/09638180.2020.1852095\">https://doi.org/10.1080/09638180.2020.1852095</a>.","short":"K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, European Accounting Review 31 (2022) 111–144.","ieee":"K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model,” <i>European Accounting Review</i>, vol. 31, no. 1, pp. 111–144, 2022, doi: <a href=\"https://doi.org/10.1080/09638180.2020.1852095\">10.1080/09638180.2020.1852095</a>.","apa":"Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2022). Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model. <i>European Accounting Review</i>, <i>31</i>(1), 111–144. <a href=\"https://doi.org/10.1080/09638180.2020.1852095\">https://doi.org/10.1080/09638180.2020.1852095</a>","bibtex":"@article{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2022, title={Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model}, volume={31}, DOI={<a href=\"https://doi.org/10.1080/09638180.2020.1852095\">10.1080/09638180.2020.1852095</a>}, number={1}, journal={European Accounting Review}, author={Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2022}, pages={111–144} }","ama":"Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model. <i>European Accounting Review</i>. 2022;31(1):111-144. doi:<a href=\"https://doi.org/10.1080/09638180.2020.1852095\">10.1080/09638180.2020.1852095</a>","mla":"Blaufus, Kay, et al. “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model.” <i>European Accounting Review</i>, vol. 31, no. 1, 2022, pp. 111–44, doi:<a href=\"https://doi.org/10.1080/09638180.2020.1852095\">10.1080/09638180.2020.1852095</a>."},"quality_controlled":"1","page":"111-144","_id":"21405","user_id":"96670","volume":31,"status":"public"},{"publication":"FinanzArchiv / European Journal of Public Finance","issue":"1-2","abstract":[{"lang":"eng","text":"This study investigates the conditions under which tax rate changes accelerate risky investments.\r\nWhile tax rate increases are often expected to harm investment, analytical\r\nstudies find tax rate increases may foster investment under flexibility.We design a theorybased\r\nexperimentwith a binomial random walk and entry–exit flexibility.We find accelerated\r\ninvestment upon tax rate increases irrespective of an exit option, but no corresponding\r\nresponse to tax cuts. This asymmetry may be due to tax salience and mechanisms\r\nfrom irreversible choice under uncertainty. Given this evidence of unexpected tax-reform\r\neffects, tax policymakers should carefully consider behavioral aspects."}],"date_created":"2021-12-20T08:23:13Z","department":[{"_id":"187"}],"type":"journal_article","keyword":["Economic ExperimentM","Investment Decisions","Tax Effects","Timing Flexibility","Uncertainty"],"author":[{"last_name":"Fahr","first_name":"René","full_name":"Fahr, René"},{"first_name":"Elmar A.","last_name":"Janssen","full_name":"Janssen, Elmar A."},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"title":"Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment","year":"2022","article_type":"original","intvolume":"        78","publication_status":"published","date_updated":"2026-04-09T07:25:41Z","language":[{"iso":"eng"}],"citation":{"ama":"Fahr R, Janssen EA, Sureth-Sloane C. Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment. <i>FinanzArchiv / European Journal of Public Finance</i>. 2022;78(1-2):239-289.","short":"R. Fahr, E.A. Janssen, C. Sureth-Sloane, FinanzArchiv / European Journal of Public Finance 78 (2022) 239–289.","chicago":"Fahr, René, Elmar A. Janssen, and Caren Sureth-Sloane. “Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment.” <i>FinanzArchiv / European Journal of Public Finance</i> 78, no. 1–2 (2022): 239–89.","bibtex":"@article{Fahr_Janssen_Sureth-Sloane_2022, title={Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment}, volume={78}, number={1–2}, journal={FinanzArchiv / European Journal of Public Finance}, author={Fahr, René and Janssen, Elmar A. and Sureth-Sloane, Caren}, year={2022}, pages={239–289} }","apa":"Fahr, R., Janssen, E. A., &#38; Sureth-Sloane, C. (2022). Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment. <i>FinanzArchiv / European Journal of Public Finance</i>, <i>78</i>(1–2), 239–289.","mla":"Fahr, René, et al. “Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment.” <i>FinanzArchiv / European Journal of Public Finance</i>, vol. 78, no. 1–2, 2022, pp. 239–89.","ieee":"R. Fahr, E. A. Janssen, and C. Sureth-Sloane, “Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment,” <i>FinanzArchiv / European Journal of Public Finance</i>, vol. 78, no. 1–2, pp. 239–289, 2022."},"quality_controlled":"1","jel":["H25","H21","C91"],"status":"public","_id":"29049","page":"239-289","volume":78,"user_id":"96670"},{"date_created":"2021-12-20T08:20:42Z","department":[{"_id":"187"}],"type":"journal_article","keyword":["Behavioral Taxation","Concessionary Behavior","Interpersonal Trust","Tax Audit","Trust in Government"],"issue":"1-2","publication":"FinanzArchiv / European Journal of Public Finance","abstract":[{"text":"We study the bargaining behavior between auditor and auditee in a tax setting and scrutinize\r\nthe effect of interpersonal trust and trust in government on both parties’ concessions.\r\nWe find evidence that both kinds of trust affect the concessionary behavior, albeit\r\nin different ways. While trust in government affects concessionary behavior in line with\r\nintuitive predictions, we find that interpersonal trust only affects tax auditors. For high\r\ninterpersonal trust, the alleviating effect of high trust in government on tax auditors’\r\nconcessions is less pronounced. Our findings help tax authorities to shape programs to\r\nenhance compliance in an atmosphere of trust.","lang":"eng"}],"language":[{"iso":"eng"}],"author":[{"first_name":"Eva","last_name":"Eberhartinger","full_name":"Eberhartinger, Eva"},{"full_name":"Speitmann, Raffael","last_name":"Speitmann","first_name":"Raffael"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"},{"last_name":"Wu","first_name":"Yuchen","full_name":"Wu, Yuchen"}],"year":"2022","title":"How Does Trust Affect Concessionary Behavior in Tax Bargaining?","intvolume":"        78","publication_status":"published","date_updated":"2026-04-09T07:26:00Z","citation":{"ieee":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, and Y. Wu, “How Does Trust Affect Concessionary Behavior in Tax Bargaining?,” <i>FinanzArchiv / European Journal of Public Finance</i>, vol. 78, no. 1–2, pp. 112–155, 2022.","apa":"Eberhartinger, E., Speitmann, R., Sureth-Sloane, C., &#38; Wu, Y. (2022). How Does Trust Affect Concessionary Behavior in Tax Bargaining? <i>FinanzArchiv / European Journal of Public Finance</i>, <i>78</i>(1–2), 112–155.","short":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Y. Wu, FinanzArchiv / European Journal of Public Finance 78 (2022) 112–155.","chicago":"Eberhartinger, Eva, Raffael Speitmann, Caren Sureth-Sloane, and Yuchen Wu. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” <i>FinanzArchiv / European Journal of Public Finance</i> 78, no. 1–2 (2022): 112–55.","mla":"Eberhartinger, Eva, et al. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” <i>FinanzArchiv / European Journal of Public Finance</i>, vol. 78, no. 1–2, 2022, pp. 112–55.","bibtex":"@article{Eberhartinger_Speitmann_Sureth-Sloane_Wu_2022, title={How Does Trust Affect Concessionary Behavior in Tax Bargaining?}, volume={78}, number={1–2}, journal={FinanzArchiv / European Journal of Public Finance}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen}, year={2022}, pages={112–155} }","ama":"Eberhartinger E, Speitmann R, Sureth-Sloane C, Wu Y. How Does Trust Affect Concessionary Behavior in Tax Bargaining? <i>FinanzArchiv / European Journal of Public Finance</i>. 2022;78(1-2):112-155."},"quality_controlled":"1","_id":"29048","page":"112-155","volume":78,"user_id":"96670","jel":["C92","M40","H20","H25","H83"],"status":"public"},{"date_created":"2026-06-11T08:57:56Z","type":"working_paper","department":[{"_id":"187"}],"citation":{"mla":"Eberhartinger, Eva, et al. <i>Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance</i>. 2022.","bibtex":"@book{Eberhartinger_Safei_Sureth-Sloane_Wu_2022, series={arqus Discussion Paper No. 267}, title={Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance}, author={Eberhartinger, Eva and Safei, Reyhaneh and Sureth-Sloane, Caren and Wu, Yuchen}, year={2022}, collection={arqus Discussion Paper No. 267} }","ama":"Eberhartinger E, Safei R, Sureth-Sloane C, Wu Y. <i>Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance</i>.; 2022.","ieee":"E. Eberhartinger, R. Safei, C. Sureth-Sloane, and Y. Wu, <i>Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance</i>. 2022.","apa":"Eberhartinger, E., Safei, R., Sureth-Sloane, C., &#38; Wu, Y. (2022). <i>Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance</i>.","chicago":"Eberhartinger, Eva, Reyhaneh Safei, Caren Sureth-Sloane, and Yuchen Wu. <i>Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance</i>. Arqus Discussion Paper No. 267, 2022.","short":"E. Eberhartinger, R. Safei, C. Sureth-Sloane, Y. Wu, Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance, 2022."},"_id":"65833","language":[{"iso":"eng"}],"series_title":"arqus Discussion Paper No. 267","user_id":"96670","status":"public","title":"Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance","year":"2022","author":[{"first_name":"Eva","last_name":"Eberhartinger","full_name":"Eberhartinger, Eva"},{"full_name":"Safei, Reyhaneh","first_name":"Reyhaneh","last_name":"Safei"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901"},{"last_name":"Wu","first_name":"Yuchen","full_name":"Wu, Yuchen"}],"date_updated":"2026-06-11T08:58:04Z"},{"citation":{"chicago":"Eberbach, Jelena, Caren Sureth-Sloane, and Marliese Uhrig-Homburg. <i>Option Implied Tax Rate Expectations</i>. Working Paper, 2021.","short":"J. Eberbach, C. Sureth-Sloane, M. Uhrig-Homburg, Option Implied Tax Rate Expectations, Working Paper, 2021.","ieee":"J. Eberbach, C. Sureth-Sloane, and M. Uhrig-Homburg, <i>Option Implied Tax Rate Expectations</i>. Working Paper, 2021.","apa":"Eberbach, J., Sureth-Sloane, C., &#38; Uhrig-Homburg, M. (2021). <i>Option Implied Tax Rate Expectations</i>. Working Paper.","bibtex":"@book{Eberbach_Sureth-Sloane_Uhrig-Homburg_2021, title={Option Implied Tax Rate Expectations}, publisher={Working Paper}, author={Eberbach, Jelena and Sureth-Sloane, Caren and Uhrig-Homburg, Marliese}, year={2021} }","ama":"Eberbach J, Sureth-Sloane C, Uhrig-Homburg M. <i>Option Implied Tax Rate Expectations</i>. Working Paper; 2021.","mla":"Eberbach, Jelena, et al. <i>Option Implied Tax Rate Expectations</i>. Working Paper, 2021."},"type":"working_paper","department":[{"_id":"187"}],"oa":"1","date_created":"2021-12-20T09:24:50Z","publication_status":"published","date_updated":"2022-01-06T06:58:44Z","status":"public","title":"Option Implied Tax Rate Expectations","year":"2021","author":[{"last_name":"Eberbach","first_name":"Jelena","full_name":"Eberbach, Jelena"},{"id":"530","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren"},{"full_name":"Uhrig-Homburg, Marliese","last_name":"Uhrig-Homburg","first_name":"Marliese"}],"user_id":"68607","main_file_link":[{"open_access":"1","url":"https://derivate.fbv.kit.edu/download/Eberbach_Sureth-Sloane_Uhrig-Homburg_2021.pdf"}],"publisher":"Working Paper","_id":"29057","language":[{"iso":"ger"}]},{"status":"public","year":"2021","title":"Inconsistent tax transfer prices: tax filings, audits, and double taxation","author":[{"first_name":"Johannes","last_name":"Lorenz","full_name":"Lorenz, Johannes"},{"id":"530","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren"},{"first_name":"Markus","last_name":"Diller","full_name":"Diller, Markus"}],"date_updated":"2022-01-06T06:55:29Z","publication_status":"published","_id":"22211","language":[{"iso":"eng"}],"doi":"10.52569/acpj5634","user_id":"68751","citation":{"bibtex":"@book{Lorenz_Sureth-Sloane_Diller_2021, title={Inconsistent tax transfer prices: tax filings, audits, and double taxation}, DOI={<a href=\"https://doi.org/10.52569/acpj5634\">10.52569/acpj5634</a>}, author={Lorenz, Johannes and Sureth-Sloane, Caren and Diller, Markus}, year={2021} }","chicago":"Lorenz, Johannes, Caren Sureth-Sloane, and Markus Diller. <i>Inconsistent Tax Transfer Prices: Tax Filings, Audits, and Double Taxation</i>, 2021. <a href=\"https://doi.org/10.52569/acpj5634\">https://doi.org/10.52569/acpj5634</a>.","short":"J. Lorenz, C. Sureth-Sloane, M. Diller, Inconsistent Tax Transfer Prices: Tax Filings, Audits, and Double Taxation, 2021.","ama":"Lorenz J, Sureth-Sloane C, Diller M. <i>Inconsistent Tax Transfer Prices: Tax Filings, Audits, and Double Taxation</i>.; 2021. doi:<a href=\"https://doi.org/10.52569/acpj5634\">10.52569/acpj5634</a>","ieee":"J. Lorenz, C. Sureth-Sloane, and M. Diller, <i>Inconsistent tax transfer prices: tax filings, audits, and double taxation</i>. 2021.","mla":"Lorenz, Johannes, et al. <i>Inconsistent Tax Transfer Prices: Tax Filings, Audits, and Double Taxation</i>. 2021, doi:<a href=\"https://doi.org/10.52569/acpj5634\">10.52569/acpj5634</a>.","apa":"Lorenz, J., Sureth-Sloane, C., &#38; Diller, M. (2021). <i>Inconsistent tax transfer prices: tax filings, audits, and double taxation</i>. <a href=\"https://doi.org/10.52569/acpj5634\">https://doi.org/10.52569/acpj5634</a>"},"date_created":"2021-05-18T06:22:32Z","type":"report","department":[{"_id":"187"}]}]