[{"date_updated":"2022-11-13T10:08:55Z","publication_status":"published","author":[{"first_name":"Johannes","last_name":"Lorenz","full_name":"Lorenz, Johannes"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"},{"last_name":"Diller","first_name":"Markus","full_name":"Diller, Markus"}],"title":"Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten","year":"2021","status":"public","doi":"10.52569/eexu5414","user_id":"530","_id":"22213","language":[{"iso":"ger"}],"publisher":"Executive Summary","citation":{"mla":"Lorenz, Johannes, et al. <i>Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten</i>. Executive Summary, 2021, doi:<a href=\"https://doi.org/10.52569/eexu5414\">10.52569/eexu5414</a>.","ama":"Lorenz J, Sureth-Sloane C, Diller M. <i>Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten</i>. Executive Summary; 2021. doi:<a href=\"https://doi.org/10.52569/eexu5414\">10.52569/eexu5414</a>","bibtex":"@book{Lorenz_Sureth-Sloane_Diller_2021, title={Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten}, DOI={<a href=\"https://doi.org/10.52569/eexu5414\">10.52569/eexu5414</a>}, publisher={Executive Summary}, author={Lorenz, Johannes and Sureth-Sloane, Caren and Diller, Markus}, year={2021} }","apa":"Lorenz, J., Sureth-Sloane, C., &#38; Diller, M. (2021). <i>Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten</i>. Executive Summary. <a href=\"https://doi.org/10.52569/eexu5414\">https://doi.org/10.52569/eexu5414</a>","ieee":"J. Lorenz, C. Sureth-Sloane, and M. Diller, <i>Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten</i>. Executive Summary, 2021.","chicago":"Lorenz, Johannes, Caren Sureth-Sloane, and Markus Diller. <i>Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten</i>. Executive Summary, 2021. <a href=\"https://doi.org/10.52569/eexu5414\">https://doi.org/10.52569/eexu5414</a>.","short":"J. Lorenz, C. Sureth-Sloane, M. Diller, Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten, Executive Summary, 2021."},"department":[{"_id":"187"}],"type":"report","date_created":"2021-05-18T06:28:19Z"},{"_id":"21402","language":[{"iso":"ger"}],"page":"16","main_file_link":[{"url":"https://zeitung.faz.net/faz/wirtschaft/2021-01-25/wie-kompliziert-darf-eine-regel-sein/562759.html"}],"user_id":"530","publication_date":"2021-01-25","author":[{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","id":"530"},{"first_name":"Dirk","last_name":"Simons","full_name":"Simons, Dirk"}],"status":"public","year":"2021","title":"Wie kompliziert darf eine Regel sein?","date_updated":"2022-11-13T10:06:09Z","date_created":"2021-03-09T07:46:18Z","department":[{"_id":"187"}],"type":"newspaper_article","citation":{"ieee":"C. Sureth-Sloane and D. Simons, “Wie kompliziert darf eine Regel sein?,” <i>Frankfurter Allgemeine Zeitung</i>, no. Nr. 20, 2021.","apa":"Sureth-Sloane, C., &#38; Simons, D. (2021). Wie kompliziert darf eine Regel sein? <i>Frankfurter Allgemeine Zeitung</i>, <i>Nr. 20</i>.","chicago":"Sureth-Sloane, Caren, and Dirk Simons. “Wie kompliziert darf eine Regel sein?” <i>Frankfurter Allgemeine Zeitung</i>, 2021.","short":"C. Sureth-Sloane, D. Simons, Frankfurter Allgemeine Zeitung (2021).","mla":"Sureth-Sloane, Caren, and Dirk Simons. “Wie kompliziert darf eine Regel sein?” <i>Frankfurter Allgemeine Zeitung</i>, no. Nr. 20, 2021.","bibtex":"@article{Sureth-Sloane_Simons_2021, title={Wie kompliziert darf eine Regel sein?}, number={Nr. 20}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane, Caren and Simons, Dirk}, year={2021} }","ama":"Sureth-Sloane C, Simons D. Wie kompliziert darf eine Regel sein? <i>Frankfurter Allgemeine Zeitung</i>. 2021."},"publication":"Frankfurter Allgemeine Zeitung","issue":"Nr. 20"},{"citation":{"ama":"Harst S, Schanz D, Siegel F, Sureth-Sloane C. <i>2020 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency; 2021. doi:<a href=\"https://doi.org/10.52569/jtln9499\">10.52569/jtln9499</a>","bibtex":"@book{Harst_Schanz_Siegel_Sureth-Sloane_2021, title={2020 Global MNC Tax Complexity Survey}, DOI={<a href=\"https://doi.org/10.52569/jtln9499\">10.52569/jtln9499</a>}, publisher={TRR 266 Accounting for Transparency}, author={Harst, Simon and Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2021} }","mla":"Harst, Simon, et al. <i>2020 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2021, doi:<a href=\"https://doi.org/10.52569/jtln9499\">10.52569/jtln9499</a>.","short":"S. Harst, D. Schanz, F. Siegel, C. Sureth-Sloane, 2020 Global MNC Tax Complexity Survey, TRR 266 Accounting for Transparency, 2021.","chicago":"Harst, Simon, Deborah Schanz, Felix Siegel, and Caren Sureth-Sloane. <i>2020 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2021. <a href=\"https://doi.org/10.52569/jtln9499\">https://doi.org/10.52569/jtln9499</a>.","apa":"Harst, S., Schanz, D., Siegel, F., &#38; Sureth-Sloane, C. (2021). <i>2020 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency. <a href=\"https://doi.org/10.52569/jtln9499\">https://doi.org/10.52569/jtln9499</a>","ieee":"S. Harst, D. Schanz, F. Siegel, and C. Sureth-Sloane, <i>2020 Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2021."},"department":[{"_id":"187"}],"type":"report","date_created":"2021-09-15T10:59:29Z","publication_status":"published","date_updated":"2022-11-13T10:12:13Z","author":[{"full_name":"Harst, Simon","first_name":"Simon","last_name":"Harst"},{"last_name":"Schanz","first_name":"Deborah","full_name":"Schanz, Deborah"},{"first_name":"Felix","last_name":"Siegel","full_name":"Siegel, Felix"},{"orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"status":"public","title":"2020 Global MNC Tax Complexity Survey","year":"2021","user_id":"530","doi":"10.52569/jtln9499","_id":"24517","language":[{"iso":"eng"}],"publisher":"TRR 266 Accounting for Transparency"},{"_id":"29052","publisher":"Schmalenbach IMPULSE","language":[{"iso":"ger"}],"main_file_link":[{"url":"https://schmalenbach-impulse.de/wem-nutzt-public-country-by-country-reporting/"}],"user_id":"530","author":[{"full_name":"Lagarden, Martin","first_name":"Martin","last_name":"Lagarden"},{"full_name":"Schreiber, Ulrich","last_name":"Schreiber","first_name":"Ulrich"},{"last_name":"Simons","first_name":"Dirk","full_name":"Simons, Dirk"},{"orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"title":"Wem nutzt Public Country-by-Country Reporting?","year":"2021","status":"public","date_updated":"2022-11-13T10:14:08Z","publication_status":"published","date_created":"2021-12-20T08:59:07Z","department":[{"_id":"187"}],"type":"misc","citation":{"mla":"Lagarden, Martin, et al. <i>Wem nutzt Public Country-by-Country Reporting?</i> Schmalenbach IMPULSE, 2021.","ama":"Lagarden M, Schreiber U, Simons D, Sureth-Sloane C. <i>Wem nutzt Public Country-by-Country Reporting?</i> Schmalenbach IMPULSE; 2021.","bibtex":"@book{Lagarden_Schreiber_Simons_Sureth-Sloane_2021, title={Wem nutzt Public Country-by-Country Reporting?}, publisher={Schmalenbach IMPULSE}, author={Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}, year={2021} }","apa":"Lagarden, M., Schreiber, U., Simons, D., &#38; Sureth-Sloane, C. (2021). <i>Wem nutzt Public Country-by-Country Reporting?</i> Schmalenbach IMPULSE.","ieee":"M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, <i>Wem nutzt Public Country-by-Country Reporting?</i> Schmalenbach IMPULSE, 2021.","chicago":"Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane. <i>Wem nutzt Public Country-by-Country Reporting?</i> Schmalenbach IMPULSE, 2021.","short":"M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, Wem nutzt Public Country-by-Country Reporting?, Schmalenbach IMPULSE, 2021."}},{"place":"Herne","date_created":"2021-12-20T09:10:02Z","type":"book","department":[{"_id":"187"}],"citation":{"mla":"Maßbaum, Alexandra, and Caren Sureth-Sloane. <i>Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage</i>. Neue Wirtschafts-Briefe, 2021.","bibtex":"@book{Maßbaum_Sureth-Sloane_2021, place={Herne}, title={Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage}, publisher={Neue Wirtschafts-Briefe}, author={Maßbaum, Alexandra and Sureth-Sloane, Caren}, year={2021} }","ama":"Maßbaum A, Sureth-Sloane C. <i>Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage</i>. Neue Wirtschafts-Briefe; 2021.","ieee":"A. Maßbaum and C. Sureth-Sloane, <i>Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage</i>. Herne: Neue Wirtschafts-Briefe, 2021.","apa":"Maßbaum, A., &#38; Sureth-Sloane, C. (2021). <i>Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage</i>. Neue Wirtschafts-Briefe.","short":"A. Maßbaum, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage, Neue Wirtschafts-Briefe, Herne, 2021.","chicago":"Maßbaum, Alexandra, and Caren Sureth-Sloane. <i>Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage</i>. Herne: Neue Wirtschafts-Briefe, 2021."},"publisher":"Neue Wirtschafts-Briefe","_id":"29053","language":[{"iso":"ger"}],"user_id":"530","year":"2021","status":"public","title":"Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage","author":[{"full_name":"Maßbaum, Alexandra","last_name":"Maßbaum","first_name":"Alexandra"},{"orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"date_updated":"2022-11-13T10:12:42Z","publication_status":"published"},{"citation":{"ieee":"C. Sureth-Sloane, “Zur Komplexität des Steuersystems,” <i>Süddeutsche Zeitung</i>, 2021.","apa":"Sureth-Sloane, C. (2021). Zur Komplexität des Steuersystems. <i>Süddeutsche Zeitung</i>.","chicago":"Sureth-Sloane, Caren. “Zur Komplexität des Steuersystems.” <i>Süddeutsche Zeitung</i>, 2021.","short":"C. Sureth-Sloane, Süddeutsche Zeitung (2021).","mla":"Sureth-Sloane, Caren. “Zur Komplexität des Steuersystems.” <i>Süddeutsche Zeitung</i>, 2021.","bibtex":"@article{Sureth-Sloane_2021, title={Zur Komplexität des Steuersystems}, journal={Süddeutsche Zeitung}, author={Sureth-Sloane, Caren}, year={2021} }","ama":"Sureth-Sloane C. Zur Komplexität des Steuersystems. <i>Süddeutsche Zeitung</i>. 2021."},"publication":"Süddeutsche Zeitung","date_created":"2021-12-20T09:14:36Z","department":[{"_id":"187"}],"type":"newspaper_article","author":[{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"year":"2021","title":"Zur Komplexität des Steuersystems","status":"public","publication_status":"published","date_updated":"2022-11-13T10:11:39Z","language":[{"iso":"ger"}],"_id":"29055","user_id":"530","publication_date":"20210920"},{"user_id":"74000","doi":"10.52569/xgkv7897","_id":"22923","series_title":"TRR 266 Accounting for Transparency","language":[{"iso":"ger"}],"publication_status":"published","date_updated":"2024-02-06T10:29:35Z","status":"public","title":"Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten","year":"2021","author":[{"last_name":"Fochmann","first_name":"Martin","full_name":"Fochmann, Martin"},{"last_name":"Heile","first_name":"Vanessa","full_name":"Heile, Vanessa","id":"83380"},{"first_name":"Hans-Peter","last_name":"Huber","full_name":"Huber, Hans-Peter"},{"full_name":"Maiterth, Ralf","last_name":"Maiterth","first_name":"Ralf"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"type":"report","department":[{"_id":"187"}],"date_created":"2021-08-02T12:37:50Z","citation":{"ieee":"M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten</i>. 2021.","apa":"Fochmann, M., Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2021). <i>Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten</i>. <a href=\"https://doi.org/10.52569/xgkv7897\">https://doi.org/10.52569/xgkv7897</a>","short":"M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten, 2021.","chicago":"Fochmann, Martin, Vanessa Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. <i>Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten</i>. TRR 266 Accounting for Transparency, 2021. <a href=\"https://doi.org/10.52569/xgkv7897\">https://doi.org/10.52569/xgkv7897</a>.","mla":"Fochmann, Martin, et al. <i>Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten</i>. 2021, doi:<a href=\"https://doi.org/10.52569/xgkv7897\">10.52569/xgkv7897</a>.","bibtex":"@book{Fochmann_Heile_Huber_Maiterth_Sureth-Sloane_2021, series={TRR 266 Accounting for Transparency}, title={Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten}, DOI={<a href=\"https://doi.org/10.52569/xgkv7897\">10.52569/xgkv7897</a>}, author={Fochmann, Martin and Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2021}, collection={TRR 266 Accounting for Transparency} }","ama":"Fochmann M, Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten</i>.; 2021. doi:<a href=\"https://doi.org/10.52569/xgkv7897\">10.52569/xgkv7897</a>"}},{"date_created":"2020-07-31T10:58:34Z","oa":"1","department":[{"_id":"635"}],"type":"working_paper","citation":{"ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. <i>The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity</i>.; 2021. doi:<a href=\"https://doi.org/10.2139/ssrn.3469663\">10.2139/ssrn.3469663</a>","bibtex":"@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2021, series={TRR 266 Accounting for Transparency Working Paper Series No. 5}, title={The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity}, DOI={<a href=\"https://doi.org/10.2139/ssrn.3469663\">10.2139/ssrn.3469663</a>}, author={Hoppe, Thomas and Schanz, Debora and Sturm, Susann and Sureth-Sloane, Caren}, year={2021}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 5} }","mla":"Hoppe, Thomas, et al. <i>The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity</i>. 2021, doi:<a href=\"https://doi.org/10.2139/ssrn.3469663\">10.2139/ssrn.3469663</a>.","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity, 2021.","chicago":"Hoppe, Thomas, Debora Schanz, Susann Sturm, and Caren Sureth-Sloane. <i>The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity</i>. TRR 266 Accounting for Transparency Working Paper Series No. 5, 2021. <a href=\"https://doi.org/10.2139/ssrn.3469663\">https://doi.org/10.2139/ssrn.3469663</a>.","apa":"Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2021). <i>The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity</i>. <a href=\"https://doi.org/10.2139/ssrn.3469663\">https://doi.org/10.2139/ssrn.3469663</a>","ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, <i>The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity</i>. 2021."},"abstract":[{"text":"This paper introduces an index that captures the complexity of countries’ corporate income tax systems faced by multinational corporations. It is based 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 for the year 2016, we find that the level of tax complexity varies considerably across countries, while tax code and framework complexity also vary within countries. From a global perspective, tax complexity is strongly driven by the complexity of both 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 correlation patterns. For example, tax framework complexity is negatively associated with countries’ governance, suggesting that strongly governed countries tend to have less complex tax frameworks, while tax code complexity is positively associated with the statutory tax rate, indicating that high-tax countries tend to have more complex tax codes. However, none of the observed associa-tions are very strong. We conclude that tax complexity represents a distinct country charac-teristic and propose the use of our TCI and its subindices in future research.","lang":"eng"}],"_id":"17514","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 5","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3469663"}],"doi":"10.2139/ssrn.3469663","user_id":"530","author":[{"id":"22671","last_name":"Hoppe","first_name":"Thomas","full_name":"Hoppe, Thomas"},{"last_name":"Schanz","first_name":"Debora","full_name":"Schanz, Debora"},{"last_name":"Sturm","first_name":"Susann","full_name":"Sturm, Susann"},{"orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"year":"2021","status":"public","title":"The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity","date_updated":"2024-04-08T11:28:56Z"},{"status":"public","year":"2021","title":"Banks’ tax disclosure, financial secrecy, and tax haven heterogeneitys","author":[{"full_name":"Eberhartinger, Eva","last_name":"Eberhartinger","first_name":"Eva"},{"full_name":"Speitmann, Raffael","first_name":"Raffael","last_name":"Speitmann"},{"first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530"}],"date_updated":"2024-04-08T11:31:02Z","publication_status":"published","main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=3523909"}],"language":[{"iso":"eng"}],"_id":"24676","series_title":"WU International Taxation Research Paper Series No. #2020-01 ","doi":"10.2139/ssrn.3523909","user_id":"530","citation":{"short":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneitys, 2021.","chicago":"Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. <i>Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneitys</i>. WU International Taxation Research Paper Series No. #2020-01 , 2021. <a href=\"https://doi.org/10.2139/ssrn.3523909\">https://doi.org/10.2139/ssrn.3523909</a>.","ieee":"E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, <i>Banks’ tax disclosure, financial secrecy, and tax haven heterogeneitys</i>. 2021.","apa":"Eberhartinger, E., Speitmann, R., &#38; Sureth-Sloane, C. (2021). <i>Banks’ tax disclosure, financial secrecy, and tax haven heterogeneitys</i>. <a href=\"https://doi.org/10.2139/ssrn.3523909\">https://doi.org/10.2139/ssrn.3523909</a>","bibtex":"@book{Eberhartinger_Speitmann_Sureth-Sloane_2021, series={WU International Taxation Research Paper Series No. #2020-01 }, title={Banks’ tax disclosure, financial secrecy, and tax haven heterogeneitys}, DOI={<a href=\"https://doi.org/10.2139/ssrn.3523909\">10.2139/ssrn.3523909</a>}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2021}, collection={WU International Taxation Research Paper Series No. #2020-01 } }","ama":"Eberhartinger E, Speitmann R, Sureth-Sloane C. <i>Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneitys</i>.; 2021. doi:<a href=\"https://doi.org/10.2139/ssrn.3523909\">10.2139/ssrn.3523909</a>","mla":"Eberhartinger, Eva, et al. <i>Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneitys</i>. 2021, doi:<a href=\"https://doi.org/10.2139/ssrn.3523909\">10.2139/ssrn.3523909</a>."},"abstract":[{"text":"This study investigates the effect of mandatory public Country-by-Country Reporting (CbCR) for European banks on their presence in tax and regulatory havens. We find that the number of subsidiaries of European banks in tax havens declines significantly after the introduction of mandatory public CbCR in contrast to insurance firms that need not disclose. We document that this decline is mainly driven by a reduction of subsidiaries in small countries with little economic substance (“dot havens”) and in tax havens that are regulatory havens at the same time, i.e., with high financial secrecy. Further, we find that high exposure to reputational risk is a major amplifier of reorganizational activities. Our results explain prior mixed evidence and document that CbCR effectively curbs tax haven presence only under specific circumstances, i.e., in countries offering both tax shelter and financial secrecy, and more strongly for banks with high reputational risk. These findings suggest that increased tax disclosure on banks does not effectively attenuate tax haven presence per se, but only for a subset of havens and banks. Policymakers need to be aware of these limitations, especially in light of the current decision of extending public CbCR to all large multinationals. ","lang":"eng"}],"date_created":"2021-09-17T13:37:32Z","type":"working_paper","oa":"1"},{"citation":{"ieee":"M. Diller, J. Lorenz, G. T. Schneider, and C. Sureth-Sloane, <i>Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance</i>. 2021.","apa":"Diller, M., Lorenz, J., Schneider, G. T., &#38; Sureth-Sloane, C. (2021). <i>Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance</i>. <a href=\"https://doi.org/10.2139/ssrn.3895611\">https://doi.org/10.2139/ssrn.3895611</a>","short":"M. Diller, J. Lorenz, G.T. Schneider, C. Sureth-Sloane, Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance, 2021.","chicago":"Diller, Markus, Johannes Lorenz, Georg Thomas Schneider, and Caren Sureth-Sloane. <i>Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance</i>, 2021. <a href=\"https://doi.org/10.2139/ssrn.3895611\">https://doi.org/10.2139/ssrn.3895611</a>.","mla":"Diller, Markus, et al. <i>Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance</i>. 2021, doi:<a href=\"https://doi.org/10.2139/ssrn.3895611\">10.2139/ssrn.3895611</a>.","bibtex":"@book{Diller_Lorenz_Schneider_Sureth-Sloane_2021, title={Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance}, DOI={<a href=\"https://doi.org/10.2139/ssrn.3895611\">10.2139/ssrn.3895611</a>}, author={Diller, Markus and Lorenz, Johannes and Schneider, Georg Thomas and Sureth-Sloane, Caren}, year={2021} }","ama":"Diller M, Lorenz J, Schneider GT, Sureth-Sloane C. <i>Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance</i>.; 2021. doi:<a href=\"https://doi.org/10.2139/ssrn.3895611\">10.2139/ssrn.3895611</a>"},"date_created":"2021-09-17T13:34:03Z","type":"working_paper","oa":"1","title":"Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance","year":"2021","status":"public","author":[{"full_name":"Diller, Markus","last_name":"Diller","first_name":"Markus"},{"full_name":"Lorenz, Johannes","last_name":"Lorenz","first_name":"Johannes"},{"full_name":"Schneider, Georg Thomas","last_name":"Schneider","first_name":"Georg Thomas"},{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane"}],"publication_identifier":{"issn":["1556-5068"]},"publication_status":"published","date_updated":"2024-04-08T11:34:37Z","main_file_link":[{"url":"http://dx.doi.org/10.2139/ssrn.3895611 ","open_access":"1"}],"language":[{"iso":"eng"}],"_id":"24674","user_id":"530","doi":"10.2139/ssrn.3895611"},{"citation":{"ama":"Lorenz J, Diller M, Sureth-Sloane C. <i>The Epidemiology of Tax Avoidance Narratives</i>.; 2021. doi:<a href=\"https://doi.org/10.2139/ssrn.2992732\">10.2139/ssrn.2992732</a>","bibtex":"@book{Lorenz_Diller_Sureth-Sloane_2021, title={The Epidemiology of Tax Avoidance Narratives}, DOI={<a href=\"https://doi.org/10.2139/ssrn.2992732\">10.2139/ssrn.2992732</a>}, author={Lorenz, Johannes and Diller, Markus and Sureth-Sloane, Caren}, year={2021} }","mla":"Lorenz, Johannes, et al. <i>The Epidemiology of Tax Avoidance Narratives</i>. 2021, doi:<a href=\"https://doi.org/10.2139/ssrn.2992732\">10.2139/ssrn.2992732</a>.","short":"J. Lorenz, M. Diller, C. Sureth-Sloane, The Epidemiology of Tax Avoidance Narratives, 2021.","chicago":"Lorenz, Johannes, Markus Diller, and Caren Sureth-Sloane. <i>The Epidemiology of Tax Avoidance Narratives</i>, 2021. <a href=\"https://doi.org/10.2139/ssrn.2992732\">https://doi.org/10.2139/ssrn.2992732</a>.","apa":"Lorenz, J., Diller, M., &#38; Sureth-Sloane, C. (2021). <i>The Epidemiology of Tax Avoidance Narratives</i>. <a href=\"https://doi.org/10.2139/ssrn.2992732\">https://doi.org/10.2139/ssrn.2992732</a>","ieee":"J. Lorenz, M. Diller, and C. Sureth-Sloane, <i>The Epidemiology of Tax Avoidance Narratives</i>. 2021."},"oa":"1","type":"working_paper","date_created":"2021-09-17T11:27:20Z","date_updated":"2024-04-08T11:33:34Z","publication_status":"published","author":[{"first_name":"Johannes","last_name":"Lorenz","full_name":"Lorenz, Johannes"},{"full_name":"Diller, Markus","last_name":"Diller","first_name":"Markus"},{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","id":"530"}],"publication_identifier":{"issn":["1556-5068"]},"year":"2021","status":"public","title":"The Epidemiology of Tax Avoidance Narratives","doi":"10.2139/ssrn.2992732","user_id":"530","language":[{"iso":"eng"}],"_id":"24661","main_file_link":[{"open_access":"1"}]},{"user_id":"74000","doi":"10.52569/NCAI8648","_id":"49277","language":[{"iso":"eng"}],"series_title":"TRR 266 Accounting for Transparency","date_updated":"2024-04-22T08:53:31Z","author":[{"full_name":"Fochmann, Martin","first_name":"Martin","last_name":"Fochmann"},{"id":"83380","full_name":"Heile, Vanessa","first_name":"Vanessa","last_name":"Heile"},{"full_name":"Huber, Hans-Peter","last_name":"Huber","first_name":"Hans-Peter"},{"full_name":"Maiterth, Ralf","last_name":"Maiterth","first_name":"Ralf"},{"id":"530","last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren"}],"title":"Tax Burden on German Companies – Income Tax Burden and Administrative Costs","status":"public","year":"2021","department":[{"_id":"187"}],"type":"report","date_created":"2023-11-28T12:19:31Z","citation":{"ieee":"M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Tax Burden on German Companies – Income Tax Burden and Administrative Costs</i>. 2021.","apa":"Fochmann, M., Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2021). <i>Tax Burden on German Companies – Income Tax Burden and Administrative Costs</i>. <a href=\"https://doi.org/10.52569/NCAI8648\">https://doi.org/10.52569/NCAI8648</a>","short":"M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Burden on German Companies – Income Tax Burden and Administrative Costs, 2021.","chicago":"Fochmann, Martin, Vanessa Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. <i>Tax Burden on German Companies – Income Tax Burden and Administrative Costs</i>. 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Sureth-Sloane, B.E. Weißenberger, Frankfurter Allgemeine Zeitung (2021)."}},{"volume":59,"user_id":"96670","language":[{"iso":"ger"}],"_id":"21401","page":"182-190","intvolume":"        59","date_updated":"2025-12-02T08:41:50Z","publication_status":"published","author":[{"id":"88419","full_name":"Bornemann, Tobias","last_name":"Bornemann","first_name":"Tobias","orcid":"0000-0003-4299-0551"},{"full_name":"Schipp, Adrian","first_name":"Adrian","last_name":"Schipp","id":"44288"},{"id":"530","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren"}],"title":"Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung","status":"public","year":"2021","department":[{"_id":"187"}],"type":"journal_article","date_created":"2021-03-09T07:41:54Z","citation":{"chicago":"Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” <i>Deutsches Steuerrecht</i> 59, no. 3 (2021): 182–90.","short":"T. Bornemann, A. Schipp, C. Sureth-Sloane, Deutsches Steuerrecht 59 (2021) 182–190.","apa":"Bornemann, T., Schipp, A., &#38; Sureth-Sloane, C. (2021). Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung. <i>Deutsches Steuerrecht</i>, <i>59</i>(3), 182–190.","ieee":"T. Bornemann, A. Schipp, and C. Sureth-Sloane, “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung,” <i>Deutsches Steuerrecht</i>, vol. 59, no. 3, pp. 182–190, 2021.","ama":"Bornemann T, Schipp A, Sureth-Sloane C. Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung. <i>Deutsches Steuerrecht</i>. 2021;59(3):182-190.","bibtex":"@article{Bornemann_Schipp_Sureth-Sloane_2021, title={Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung}, volume={59}, number={3}, journal={Deutsches Steuerrecht}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2021}, pages={182–190} }","mla":"Bornemann, Tobias, et al. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” <i>Deutsches Steuerrecht</i>, vol. 59, no. 3, 2021, pp. 182–90."},"publication":"Deutsches Steuerrecht","issue":"3"},{"date_created":"2021-09-17T13:38:53Z","type":"working_paper","oa":"1","citation":{"mla":"Eberhartinger, Eva, et al. <i>Are Risk-Based Tax Audit Strategies Rewarded? 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Safaei, C. Sureth-Sloane, and Y. Wu, <i>Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance</i>. 2021.","short":"E. Eberhartinger, R. Safaei, C. Sureth-Sloane, Y. Wu, Are Risk-Based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance, 2021.","chicago":"Eberhartinger, Eva, Reyhaneh Safaei, Caren Sureth-Sloane, and Yuchen Wu. <i>Are Risk-Based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance</i>, 2021. <a href=\"https://doi.org/10.2139/ssrn.3911228\">https://doi.org/10.2139/ssrn.3911228</a>."},"main_file_link":[{"open_access":"1"}],"language":[{"iso":"eng"}],"_id":"24677","doi":"10.2139/ssrn.3911228","user_id":"530","year":"2021","title":"Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance","status":"public","publication_identifier":{"issn":["1556-5068"]},"author":[{"last_name":"Eberhartinger","first_name":"Eva","full_name":"Eberhartinger, Eva"},{"first_name":"Reyhaneh","last_name":"Safaei","full_name":"Safaei, Reyhaneh","id":"66935"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901"},{"full_name":"Wu, Yuchen","first_name":"Yuchen","last_name":"Wu"}],"date_updated":"2026-01-10T09:55:43Z","publication_status":"published"},{"date_created":"2023-07-13T12:18:03Z","department":[{"_id":"187"}],"oa":"1","type":"journal_article","citation":{"bibtex":"@article{Asenkerschbaumer_Sureth-Sloane_2021, title={Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen}, volume={1}, number={1}, journal={Schmalenbach IMPULSE}, author={Asenkerschbaumer, Stefan and Sureth-Sloane, Caren}, year={2021}, pages={1–2} }","ama":"Asenkerschbaumer S, Sureth-Sloane C. Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen. <i>Schmalenbach IMPULSE</i>. 2021;1(1):1-2.","mla":"Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen.” <i>Schmalenbach IMPULSE</i>, vol. 1, no. 1, 2021, pp. 1–2.","short":"S. Asenkerschbaumer, C. Sureth-Sloane, Schmalenbach IMPULSE 1 (2021) 1–2.","chicago":"Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen.” <i>Schmalenbach IMPULSE</i> 1, no. 1 (2021): 1–2.","ieee":"S. Asenkerschbaumer and C. Sureth-Sloane, “Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen,” <i>Schmalenbach IMPULSE</i>, vol. 1, no. 1, pp. 1–2, 2021.","apa":"Asenkerschbaumer, S., &#38; Sureth-Sloane, C. (2021). Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen. <i>Schmalenbach IMPULSE</i>, <i>1</i>(1), 1–2."},"publication":"Schmalenbach IMPULSE","issue":"1","_id":"46051","language":[{"iso":"ger"}],"main_file_link":[{"open_access":"1"}],"page":"1-2","volume":1,"user_id":"530","author":[{"last_name":"Asenkerschbaumer","first_name":"Stefan","full_name":"Asenkerschbaumer, Stefan"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901"}],"title":"Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen","status":"public","year":"2021","intvolume":"         1","date_updated":"2024-12-07T14:21:05Z"},{"abstract":[{"text":"Die Diskussion über die adäquate Besteuerung von „Reichen“ bzw. „Superreichen“ hat durch die Schulden, die im Zusammenhang mit der Coronakrise zu finanzieren sind, neuen Schwung bekommen. Als ein Instrument der adäquaten „Reichenbesteuerung“ gilt eine jährliche Vermögensteuer. Den fiskalischen und verteilungspolitischen Argumenten zugunsten einer Vermögensbesteuerung stehen negative ökonomische Wirkungen entgegen. In diesem Beitrag soll zur Versachlichung der Debatte ein genauerer Blick auf die zu erwartenden Belastungswirkungen einer Vermögensteuer geworfen werden. Dabei wird deutlich, dass die (Wieder-)Einführung der Vermögensteuer nicht nur ungelöste Probleme der Bewertung von Sachvermögen mit sich bringt, sondern die Steuerbelastungswirkungen in der jetzigen Niedrigzinsphase zu erheblichen Nebenwirkungen führen. Berücksichtigt man eine Inflationsrate von 2 %, liegt die zur unternehmerischen Realkapitalerhaltung erforderliche Mindestrendite vor Steuern selbst bei einer lediglich 1 %igen Vermögensteuer mit 5,63 % weit über der Inflationsrate. Dies verdeutlicht, dass eine Vermögensteuer in Zeiten niedriger Renditen für Unternehmen eine zukunftssichernde Eigenkapitalerhaltung oder gar -bildung und zugleich wichtige Investitionen erheblich erschwert. Dies gilt auch für private Anlagen in Aktien und Immobilien. Darüber hinaus ist die Vermögensteuer auch in Verlustperioden zu bezahlen, so dass diese Steuer krisenverschärfend wirkt. Auch dies dürfte erhebliche negative Investitionswirkungen nach sich ziehen. Zudem ist damit zu rechnen, dass die Vermögensteuer zumindest in Teilen überwälzt wird, so dass letztlich auch Verbraucher, Arbeitnehmer und Mieter diese tragen werden. Diese und weitere Nebenwirkungen einer Vermögensteuer kommen in der Vermögensteuerdebatte oftmals zu kurz.","lang":"ger"}],"publication":"Steuer und Wirtschaft","issue":"3","type":"journal_article","department":[{"_id":"187"}],"date_created":"2021-08-15T21:04:04Z","date_updated":"2026-04-09T07:25:21Z","publication_status":"published","intvolume":"        98","article_type":"original","title":"Wiedereinführung der Vermögensteuer – eine ökonomische Analyse","year":"2021","author":[{"last_name":"Maiterth","first_name":"Ralf","full_name":"Maiterth, Ralf"},{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901","id":"530"}],"language":[{"iso":"ger"}],"quality_controlled":"1","citation":{"ieee":"R. Maiterth and C. Sureth-Sloane, “Wiedereinführung der Vermögensteuer – eine ökonomische Analyse,” <i>Steuer und Wirtschaft</i>, vol. 98, no. 3, pp. 201–216, 2021.","apa":"Maiterth, R., &#38; Sureth-Sloane, C. (2021). Wiedereinführung der Vermögensteuer – eine ökonomische Analyse. <i>Steuer und Wirtschaft</i>, <i>98</i>(3), 201–216.","mla":"Maiterth, Ralf, and Caren Sureth-Sloane. “Wiedereinführung der Vermögensteuer – eine ökonomische Analyse.” <i>Steuer und Wirtschaft</i>, vol. 98, no. 3, 2021, pp. 201–16.","bibtex":"@article{Maiterth_Sureth-Sloane_2021, title={Wiedereinführung der Vermögensteuer – eine ökonomische Analyse}, volume={98}, number={3}, journal={Steuer und Wirtschaft}, author={Maiterth, Ralf and Sureth-Sloane, Caren}, year={2021}, pages={201–216} }","chicago":"Maiterth, Ralf, and Caren Sureth-Sloane. “Wiedereinführung der Vermögensteuer – eine ökonomische Analyse.” <i>Steuer und Wirtschaft</i> 98, no. 3 (2021): 201–16.","ama":"Maiterth R, Sureth-Sloane C. Wiedereinführung der Vermögensteuer – eine ökonomische Analyse. <i>Steuer und Wirtschaft</i>. 2021;98(3):201-216.","short":"R. Maiterth, C. Sureth-Sloane, Steuer und Wirtschaft 98 (2021) 201–216."},"status":"public","user_id":"96670","volume":98,"page":"201-216","_id":"23400"},{"year":"2020","title":"Tax Misperception and Its Effects on Decision Making - a Literature Review","status":"public","author":[{"last_name":"Blaufus","first_name":"Kay","full_name":"Blaufus, Kay"},{"first_name":"Malte","last_name":"Chirvi","full_name":"Chirvi, Malte"},{"full_name":"Huber, Hans-Peter","first_name":"Hans-Peter","last_name":"Huber"},{"first_name":"Ralf","last_name":"Maiterth","full_name":"Maiterth, Ralf"},{"last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"date_updated":"2022-01-06T06:54:59Z","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3697982","open_access":"1"}],"_id":"21406","language":[{"iso":"eng"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series","user_id":"21222","volume":"No. 39","citation":{"ama":"Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>. Vol No. 39.; 2020.","bibtex":"@book{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Tax Misperception and Its Effects on Decision Making - a Literature Review}, volume={No. 39}, author={Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","mla":"Blaufus, Kay, et al. <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>. Vol. No. 39, 2020.","chicago":"Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>. Vol. No. 39. TRR 266 Accounting for Transparency Working Paper Series, 2020.","short":"K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception and Its Effects on Decision Making - a Literature Review, 2020.","apa":"Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i> (Vol. No. 39).","ieee":"K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>, vol. No. 39. 2020."},"abstract":[{"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 127 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.","lang":"eng"}],"date_created":"2021-03-09T08:12:49Z","type":"working_paper","department":[{"_id":"187"}],"oa":"1"},{"main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3723499","open_access":"1"}],"_id":"21410","language":[{"iso":"eng"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series","user_id":"68607","volume":"No. 41","year":"2020","title":"How Does Trust Affect Concessionary Behavior in Tax Bargaining?","status":"public","author":[{"last_name":"Eberhartinger","first_name":"Eva","full_name":"Eberhartinger, Eva"},{"full_name":"Speitmann, Raffael","first_name":"Raffael","last_name":"Speitmann"},{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane"}],"date_updated":"2022-01-06T06:54:59Z","date_created":"2021-03-09T08:36:17Z","type":"working_paper","department":[{"_id":"187"}],"oa":"1","citation":{"chicago":"Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol. No. 41. TRR 266 Accounting for Transparency Working Paper Series, 2020.","short":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, 2020.","apa":"Eberhartinger, E., Speitmann, R., &#38; Sureth-Sloane, C. (2020). <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> (Vol. No. 41).","ieee":"E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i>, vol. No. 41. 2020.","ama":"Eberhartinger E, Speitmann R, Sureth-Sloane C. <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol No. 41.; 2020.","bibtex":"@book{Eberhartinger_Speitmann_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={How Does Trust Affect Concessionary Behavior in Tax Bargaining?}, volume={No. 41}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","mla":"Eberhartinger, Eva, et al. <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol. No. 41, 2020."},"abstract":[{"text":"We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in pairwise trust settings, we find evidence that both kinds of trust affect the bargaining behavior, albeit in different ways. While trust in government increases taxpayers’ tax offers, interpersonal trust may lead to more concessionary behavior of tax auditors moderated by trust in government. Our findings help tax authorities to shape programs to enhance compliance in an atmosphere of trust.","lang":"eng"}]},{"abstract":[{"text":"This study examines the visibility of the GAAP effective tax rate (ETR) in firms’ financial statements as a distinct disclosure choice. Applying a game-theory disclosure model for voluntary disclosure strategies of firms to 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 in terms of 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, decreasing). 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 do not seem to highlight favourable ETRs.","lang":"eng"}],"citation":{"mla":"Flagmeier, Vanessa, et al. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol. No. 37, 2020.","ama":"Flagmeier V, Müller J, Sureth-Sloane C. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol No. 37.; 2020.","bibtex":"@book{Flagmeier_Müller_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={When Do Firms Highlight Their Effective Tax Rate?}, volume={No. 37}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","apa":"Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2020). <i>When Do Firms Highlight Their Effective Tax Rate?</i> (Vol. No. 37).","ieee":"V. Flagmeier, J. Müller, and C. Sureth-Sloane, <i>When Do Firms Highlight Their Effective Tax Rate?</i>, vol. No. 37. 2020.","short":"V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, 2020.","chicago":"Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol. No. 37. TRR 266 Accounting for Transparency Working Paper Series, 2020."},"type":"working_paper","oa":"1","department":[{"_id":"187"}],"date_created":"2021-03-09T08:39:42Z","date_updated":"2022-01-06T06:54:59Z","status":"public","title":"When Do Firms Highlight Their Effective Tax Rate?","year":"2020","author":[{"full_name":"Flagmeier, Vanessa","last_name":"Flagmeier","first_name":"Vanessa"},{"full_name":"Müller, Jens","last_name":"Müller","first_name":"Jens","id":"1245"},{"id":"530","first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren"}],"user_id":"68607","volume":"No. 37","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3693374","open_access":"1"}],"_id":"21411","series_title":"TRR 266 Accounting for Transparency Working Paper Series","language":[{"iso":"eng"}]}]