---
_id: '4759'
author:
- first_name: Stephan
  full_name: Alberternst, Stephan
  last_name: Alberternst
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Alberternst S, Sureth-Sloane C. <i>The Effect of Taxes on Corporate Financing
    Decision - Evidence from the German Interest Barrier</i>. Vol 182.; 2015.
  apa: Alberternst, S., &#38; Sureth-Sloane, C. (2015). <i>The Effect of Taxes on
    Corporate Financing Decision - Evidence from the German Interest Barrier</i> (Vol.
    182).
  bibtex: '@book{Alberternst_Sureth-Sloane_2015, series={arqus, Quantitative Research
    in Taxation}, title={The Effect of Taxes on Corporate Financing Decision - Evidence
    from the German Interest Barrier}, volume={182}, author={Alberternst, Stephan
    and Sureth-Sloane, Caren}, year={2015}, collection={arqus, Quantitative Research
    in Taxation} }'
  chicago: Alberternst, Stephan, and Caren Sureth-Sloane. <i>The Effect of Taxes on
    Corporate Financing Decision - Evidence from the German Interest Barrier</i>.
    Vol. 182. Arqus, Quantitative Research in Taxation, 2015.
  ieee: S. Alberternst and C. Sureth-Sloane, <i>The Effect of Taxes on Corporate Financing
    Decision - Evidence from the German Interest Barrier</i>, vol. 182. 2015.
  mla: Alberternst, Stephan, and Caren Sureth-Sloane. <i>The Effect of Taxes on Corporate
    Financing Decision - Evidence from the German Interest Barrier</i>. Vol. 182,
    2015.
  short: S. Alberternst, C. Sureth-Sloane, The Effect of Taxes on Corporate Financing
    Decision - Evidence from the German Interest Barrier, 2015.
date_created: 2018-10-15T13:08:59Z
date_updated: 2022-01-06T07:01:21Z
department:
- _id: '187'
intvolume: '       182'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: The Effect of Taxes on Corporate Financing Decision - Evidence from the German
  Interest Barrier
type: working_paper
user_id: '21222'
volume: 182
year: '2015'
...
---
_id: '2254'
abstract:
- lang: ger
  text: Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren
    erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag
    vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von
    aktuell vorliegenden Besteuerungskonzepten resultieren würden. Auf der Basis von
    realen Jahresabschlussdaten wird eine mehrperiodige Veranlagungssimulation durchgeführt,
    die insbesondere ermöglicht, den zu erwartenden Eigenkapitalverzehr sowie den
    Anstieg der Steuerbelastung für die betrachtete Unternehmensgruppe zu quantifizieren.
    Von besonderem Interesse sind hierbei Unternehmen deren laufende Erträge nicht
    ausreichen, um die Belastungen durch die Vermögensteuer zu tragen und damit einem
    Substanzverzehr ausgesetzt sind. Es zeigt sich, dass etwa die Hälfte der Unternehmen
    im Untersuchungszeitraum von sechs Jahren in mindestens einem Jahr einen Substanzverzehr
    erfährt. Der Vermögensteuer kommt somit keinesfalls der vielfach postulierte Charakter
    einer eher mäßig belastenden und im Wesentlichen substanzverschonenden Steuer
    zu. Zusatzbelastungen von knapp 100 bis zu 300% der Ertragsteuerlast sind keine
    Seltenheit und veranschaulichen das Gefährdungspotenzial dieser Steuer für den
    Wirtschaftsstandort Deutschland.
- lang: eng
  text: The (re-)introduction of a wealth tax has become a focal point of interest
    as a result of last years’ political discussions. We analyze the impact of implementing
    currently discussed wealth tax concepts on the overall tax burden and companies’
    equity. Simulating a tax assessment based on real annual financial statement data
    from German listed firms in a multi-period setting, we quantify the expected equity
    erosion as well as the increase in tax burden of these companies that is induced
    by wealth taxation at the corporate and shareholder level. Special attention is
    given to companies whose current yield is very low and thus have to take additional
    loans or liquidate assets to settle their wealth tax bill. Our findings indicate
    that about half of the companies suffer at least in one year from wealth tax-induced
    asset erosion within the six-year period under review. In contrast to the usually
    postulated moderate effects of a wealth tax on firms, our results indicate that
    the additional burden arising from wealth taxation can range from nearly 100%
    to 300% of the profit tax burden, highlighting the magnitude of the risk from
    wealth taxation for Germany as a location for business.
alternative_title:
- Wealth Tax and its Implications for Germany as a Location for Business - An Economic
  Analysis
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  id: '22671'
  last_name: Hoppe
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Hoppe T, Maiterth R, Sureth-Sloane C. <i>Vermögensteuer und ihre Implikationen
    für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse</i>.;
    2015. doi:<a href="https://doi.org/10.2139/ssrn.2548398">10.2139/ssrn.2548398</a>
  apa: Hoppe, T., Maiterth, R., &#38; Sureth-Sloane, C. (2015). <i>Vermögensteuer
    und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche
    Analyse</i>. <a href="https://doi.org/10.2139/ssrn.2548398">https://doi.org/10.2139/ssrn.2548398</a>
  bibtex: '@book{Hoppe_Maiterth_Sureth-Sloane_2015, title={Vermögensteuer und ihre
    Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche
    Analyse}, DOI={<a href="https://doi.org/10.2139/ssrn.2548398">10.2139/ssrn.2548398</a>},
    author={Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2015}
    }'
  chicago: Hoppe, Thomas, Ralf Maiterth, and Caren Sureth-Sloane. <i>Vermögensteuer
    und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche
    Analyse</i>, 2015. <a href="https://doi.org/10.2139/ssrn.2548398">https://doi.org/10.2139/ssrn.2548398</a>.
  ieee: T. Hoppe, R. Maiterth, and C. Sureth-Sloane, <i>Vermögensteuer und ihre Implikationen
    für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse</i>.
    2015.
  mla: Hoppe, Thomas, et al. <i>Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort
    Deutschland - eine betriebswirtschaftliche Analyse</i>. 2015, doi:<a href="https://doi.org/10.2139/ssrn.2548398">10.2139/ssrn.2548398</a>.
  short: T. Hoppe, R. Maiterth, C. Sureth-Sloane, Vermögensteuer und ihre Implikationen
    für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse,
    2015.
date_created: 2018-04-06T07:51:21Z
date_updated: 2024-04-08T11:31:28Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
doi: 10.2139/ssrn.2548398
file:
- access_level: closed
  content_type: application/pdf
  creator: hoppet
  date_created: 2018-04-06T07:53:46Z
  date_updated: 2018-04-06T07:53:46Z
  file_id: '2255'
  file_name: Hoppe Maiterth Sureth-Sloane 2015.pdf
  file_size: 1077359
  relation: main_file
  success: 1
file_date_updated: 2018-04-06T07:53:46Z
has_accepted_license: '1'
jel:
- H21
- H24
- H25
- C54
keyword:
- Steuerbelastung
- Substanzbesteuerung
- ungleiche Vermögensverteilung
- Veranlagungssimulation
- Vermögensteuer
language:
- iso: ger
main_file_link:
- open_access: '1'
  url: https://ssrn.com/abstract=2548398
oa: '1'
page: '45'
publication_identifier:
  issn:
  - 1556-5068
status: public
title: Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland
  - eine betriebswirtschaftliche Analyse
type: working_paper
user_id: '530'
year: '2015'
...
---
_id: '4756'
author:
- first_name: Benjamin
  full_name: Oßwald, Benjamin
  last_name: Oßwald
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Oßwald B, Sureth-Sloane C. Entscheidungskalküle US-amerikanischer Unternehmen
    bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate? <i>Steuer
    und Wirtschaft International</i>. 2015;25(10):478-486.
  apa: Oßwald, B., &#38; Sureth-Sloane, C. (2015). Entscheidungskalküle US-amerikanischer
    Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?
    <i>Steuer Und Wirtschaft International</i>, <i>25</i>(10), 478–486.
  bibtex: '@article{Oßwald_Sureth-Sloane_2015, title={Entscheidungskalküle US-amerikanischer
    Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?},
    volume={25}, number={10}, journal={Steuer und Wirtschaft International}, author={Oßwald,
    Benjamin and Sureth-Sloane, Caren}, year={2015}, pages={478–486} }'
  chicago: 'Oßwald, Benjamin, and Caren Sureth-Sloane. “Entscheidungskalküle US-Amerikanischer
    Unternehmen Bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?”
    <i>Steuer Und Wirtschaft International</i> 25, no. 10 (2015): 478–86.'
  ieee: B. Oßwald and C. Sureth-Sloane, “Entscheidungskalküle US-amerikanischer Unternehmen
    bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?,” <i>Steuer
    und Wirtschaft International</i>, vol. 25, no. 10, pp. 478–486, 2015.
  mla: Oßwald, Benjamin, and Caren Sureth-Sloane. “Entscheidungskalküle US-Amerikanischer
    Unternehmen Bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?”
    <i>Steuer Und Wirtschaft International</i>, vol. 25, no. 10, 2015, pp. 478–86.
  short: B. Oßwald, C. Sureth-Sloane, Steuer Und Wirtschaft International 25 (2015)
    478–486.
date_created: 2018-10-15T12:52:37Z
date_updated: 2026-04-09T09:16:07Z
department:
- _id: '187'
- _id: '635'
intvolume: '        25'
issue: '10'
language:
- iso: eng
page: 478-486
publication: Steuer und Wirtschaft International
quality_controlled: '1'
status: public
title: Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What
  Drives the Decision of U.S. Firms to Expatriate?
type: journal_article
user_id: '96670'
volume: 25
year: '2015'
...
---
_id: '17962'
author:
- first_name: Sönke
  full_name: Albers, Sönke
  last_name: Albers
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: 'Albers S, Sureth-Sloane C. Editorial: What Is and What Is Not a Substantial
    Contribution? <i>Business Research</i>. 2014;5(2).'
  apa: 'Albers, S., &#38; Sureth-Sloane, C. (2014). Editorial: What Is and What Is
    Not a Substantial Contribution? <i>Business Research</i>, <i>5</i>(2).'
  bibtex: '@article{Albers_Sureth-Sloane_2014, title={Editorial: What Is and What
    Is Not a Substantial Contribution?}, volume={5}, number={2}, journal={Business
    Research}, author={Albers, Sönke and Sureth-Sloane, Caren}, year={2014} }'
  chicago: 'Albers, Sönke, and Caren Sureth-Sloane. “Editorial: What Is and What Is
    Not a Substantial Contribution?” <i>Business Research</i> 5, no. 2 (2014).'
  ieee: 'S. Albers and C. Sureth-Sloane, “Editorial: What Is and What Is Not a Substantial
    Contribution?,” <i>Business Research</i>, vol. 5, no. 2, 2014.'
  mla: 'Albers, Sönke, and Caren Sureth-Sloane. “Editorial: What Is and What Is Not
    a Substantial Contribution?” <i>Business Research</i>, vol. 5, no. 2, 2014.'
  short: S. Albers, C. Sureth-Sloane, Business Research 5 (2014).
date_created: 2020-08-14T08:58:07Z
date_updated: 2022-01-06T06:53:24Z
department:
- _id: '635'
intvolume: '         5'
issue: '2'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://link.springer.com/content/pdf/10.1007/BF03342734.pdf
oa: '1'
publication: Business Research
status: public
title: 'Editorial: What Is and What Is Not a Substantial Contribution?'
type: journal_article
user_id: '61801'
volume: 5
year: '2014'
...
---
_id: '4750'
author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Ortmann R, Sureth-Sloane C. <i>Can the CCCTB Alleviate Tax Discrimination against
    Loss-Making European Multinational Groups?</i> Vol 165.; 2014.
  apa: Ortmann, R., &#38; Sureth-Sloane, C. (2014). <i>Can the CCCTB Alleviate Tax
    Discrimination against Loss-Making European Multinational Groups?</i> (Vol. 165).
  bibtex: '@book{Ortmann_Sureth-Sloane_2014, series={arqus, Quantitative Research
    in Taxation}, title={Can the CCCTB Alleviate Tax Discrimination against Loss-Making
    European Multinational Groups?}, volume={165}, author={Ortmann, Regina and Sureth-Sloane,
    Caren}, year={2014}, collection={arqus, Quantitative Research in Taxation} }'
  chicago: Ortmann, Regina, and Caren Sureth-Sloane. <i>Can the CCCTB Alleviate Tax
    Discrimination against Loss-Making European Multinational Groups?</i> Vol. 165.
    Arqus, Quantitative Research in Taxation, 2014.
  ieee: R. Ortmann and C. Sureth-Sloane, <i>Can the CCCTB Alleviate Tax Discrimination
    against Loss-Making European Multinational Groups?</i>, vol. 165. 2014.
  mla: Ortmann, Regina, and Caren Sureth-Sloane. <i>Can the CCCTB Alleviate Tax Discrimination
    against Loss-Making European Multinational Groups?</i> Vol. 165, 2014.
  short: R. Ortmann, C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination
    against Loss-Making European Multinational Groups?, 2014.
date_created: 2018-10-15T11:07:03Z
date_updated: 2022-01-06T07:01:21Z
department:
- _id: '590'
- _id: '187'
- _id: '635'
intvolume: '       165'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational
  Groups?
type: working_paper
user_id: '61801'
volume: 165
year: '2014'
...
---
_id: '4760'
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Sureth-Sloane C. Der Wandel wird zur Daueraufgabe. <i>Frankfurter Allgemeine
    Zeitung</i>. 2014.
  apa: Sureth-Sloane, C. (2014). Der Wandel wird zur Daueraufgabe. <i>Frankfurter
    Allgemeine Zeitung</i>.
  bibtex: '@article{Sureth-Sloane_2014, title={Der Wandel wird zur Daueraufgabe},
    volume={202}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane,
    Caren}, year={2014} }'
  chicago: Sureth-Sloane, Caren. “Der Wandel wird zur Daueraufgabe.” <i>Frankfurter
    Allgemeine Zeitung</i>, 2014.
  ieee: C. Sureth-Sloane, “Der Wandel wird zur Daueraufgabe,” <i>Frankfurter Allgemeine
    Zeitung</i>, vol. 202, 2014.
  mla: Sureth-Sloane, Caren. “Der Wandel wird zur Daueraufgabe.” <i>Frankfurter Allgemeine
    Zeitung</i>, vol. 202, 2014.
  short: C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 202 (2014).
date_created: 2018-10-15T13:11:26Z
date_updated: 2022-01-06T07:01:21Z
department:
- _id: '187'
intvolume: '       202'
language:
- iso: ger
page: '16'
publication: Frankfurter Allgemeine Zeitung
publication_date: 2014-09-01
status: public
title: Der Wandel wird zur Daueraufgabe
type: newspaper_article
user_id: '21222'
volume: 202
year: '2014'
...
---
_id: '5027'
alternative_title:
- Festschrift für Peter F. E. Sloane zum 60. Geburtstag
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: 'Sureth-Sloane C. Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit
    - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.
    In: Braukmann U, Kremer B, Kremer H-H, eds. <i>Wirtschaftspädagogische Handlungsfelder</i>.
    Detmold: Eusl Verlag; 2014.'
  apa: 'Sureth-Sloane, C. (2014). Vermögensteuer als Beitrag der Wohlhabenden für
    mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.
    In U. Braukmann, B. Kremer, &#38; H.-H. Kremer (Eds.), <i>Wirtschaftspädagogische
    Handlungsfelder</i>. Detmold: Eusl Verlag.'
  bibtex: '@inbook{Sureth-Sloane_2014, place={Detmold}, title={Vermögensteuer als
    Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche
    Betrachtung eines Steuerreformvorschlags}, booktitle={Wirtschaftspädagogische
    Handlungsfelder}, publisher={Eusl Verlag}, author={Sureth-Sloane, Caren}, editor={Braukmann,
    Ulrich and Kremer, Bernadette and Kremer, H.-HugoEditors}, year={2014} }'
  chicago: 'Sureth-Sloane, Caren. “Vermögensteuer als Beitrag der Wohlhabenden für
    mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.”
    In <i>Wirtschaftspädagogische Handlungsfelder</i>, edited by Ulrich Braukmann,
    Bernadette Kremer, and H.-Hugo Kremer. Detmold: Eusl Verlag, 2014.'
  ieee: 'C. Sureth-Sloane, “Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit
    - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags,”
    in <i>Wirtschaftspädagogische Handlungsfelder</i>, U. Braukmann, B. Kremer, and
    H.-H. Kremer, Eds. Detmold: Eusl Verlag, 2014.'
  mla: Sureth-Sloane, Caren. “Vermögensteuer als Beitrag der Wohlhabenden für mehr
    Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.”
    <i>Wirtschaftspädagogische Handlungsfelder</i>, edited by Ulrich Braukmann et
    al., Eusl Verlag, 2014.
  short: 'C. Sureth-Sloane, in: U. Braukmann, B. Kremer, H.-H. Kremer (Eds.), Wirtschaftspädagogische
    Handlungsfelder, Eusl Verlag, Detmold, 2014.'
date_created: 2018-10-30T13:32:04Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
editor:
- first_name: Ulrich
  full_name: Braukmann, Ulrich
  last_name: Braukmann
- first_name: Bernadette
  full_name: Kremer, Bernadette
  last_name: Kremer
- first_name: H.-Hugo
  full_name: Kremer, H.-Hugo
  last_name: Kremer
language:
- iso: ger
place: Detmold
publication: Wirtschaftspädagogische Handlungsfelder
publisher: Eusl Verlag
status: public
title: Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche
  Betrachtung eines Steuerreformvorschlags
type: book_chapter
user_id: '21222'
year: '2014'
...
---
_id: '5037'
author:
- first_name: Markus
  full_name: Diller, Markus
  last_name: Diller
- first_name: Pia
  full_name: Kortebusch, Pia
  last_name: Kortebusch
- first_name: Georg
  full_name: Schneider, Georg
  last_name: Schneider
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Diller M, Kortebusch P, Schneider G, Sureth-Sloane C. <i>Do Investors Request
    Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)?
    A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior</i>. Vol 167.;
    2014.
  apa: Diller, M., Kortebusch, P., Schneider, G., &#38; Sureth-Sloane, C. (2014).
    <i>Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax
    authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment
    Behavior</i> (Vol. 167).
  bibtex: '@book{Diller_Kortebusch_Schneider_Sureth-Sloane_2014, series={arqus, Quantitative
    Research in Taxation}, title={Do Investors Request Advance Tax Rulings to Alleviate
    Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’
    View on Investment Behavior}, volume={167}, author={Diller, Markus and Kortebusch,
    Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2014}, collection={arqus,
    Quantitative Research in Taxation} }'
  chicago: Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane.
    <i>Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax
    Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment
    Behavior</i>. Vol. 167. Arqus, Quantitative Research in Taxation, 2014.
  ieee: M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, <i>Do Investors
    Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide
    them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior</i>,
    vol. 167. 2014.
  mla: Diller, Markus, et al. <i>Do Investors Request Advance Tax Rulings to Alleviate
    Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’
    View on Investment Behavior</i>. Vol. 167, 2014.
  short: M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, Do Investors Request
    Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)?
    A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior, 2014.
date_created: 2018-10-30T13:43:18Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
- _id: '635'
intvolume: '       167'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax
  authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment
  Behavior
type: working_paper
user_id: '61801'
volume: 167
year: '2014'
...
---
_id: '5040'
author:
- first_name: Markus
  full_name: Diller, Markus
  last_name: Diller
- first_name: Pia
  full_name: Kortebusch, Pia
  last_name: Kortebusch
- first_name: Georg
  full_name: Schneider, Georg
  last_name: Schneider
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Diller M, Kortebusch P, Schneider G, Sureth-Sloane C. <i>Boon or Bane? Advance
    Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment</i>.
    Vol 187.; 2014.
  apa: Diller, M., Kortebusch, P., Schneider, G., &#38; Sureth-Sloane, C. (2014).
    <i>Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty
    and Foster Investment</i> (Vol. 187).
  bibtex: '@book{Diller_Kortebusch_Schneider_Sureth-Sloane_2014, series={arqus, Quantitative
    Research in Taxation}, title={Boon or Bane? Advance Tax Rulings As a Measure to
    Mitigate Tax Uncertainty and Foster Investment}, volume={187}, author={Diller,
    Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2014},
    collection={arqus, Quantitative Research in Taxation} }'
  chicago: Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane.
    <i>Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty
    and Foster Investment</i>. Vol. 187. Arqus, Quantitative Research in Taxation,
    2014.
  ieee: M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, <i>Boon or Bane?
    Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment</i>,
    vol. 187. 2014.
  mla: Diller, Markus, et al. <i>Boon or Bane? Advance Tax Rulings As a Measure to
    Mitigate Tax Uncertainty and Foster Investment</i>. Vol. 187, 2014.
  short: M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, Boon or Bane? Advance
    Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment, 2014.
date_created: 2018-10-30T13:45:00Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
intvolume: '       187'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty
  and Foster Investment
type: working_paper
user_id: '21222'
volume: 187
year: '2014'
...
---
_id: '5036'
author:
- first_name: Rene
  full_name: Fahr, Rene
  id: '111'
  last_name: Fahr
- first_name: Elmar A.
  full_name: Janssen, Elmar A.
  last_name: Janssen
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Fahr R, Janssen EA, Sureth-Sloane C. <i>Can Tax Rate Changes Accelerate Investment
    Under Entry and Exit Flexibility? - Insights from an Economic Experiment</i>.
    Vol 166.; 2014.
  apa: Fahr, R., Janssen, E. A., &#38; Sureth-Sloane, C. (2014). <i>Can Tax Rate Changes
    Accelerate Investment Under Entry and Exit Flexibility? - Insights from an Economic
    Experiment</i> (Vol. 166).
  bibtex: '@book{Fahr_Janssen_Sureth-Sloane_2014, series={arqus, Quantitative Research
    in Taxation}, title={Can Tax Rate Changes Accelerate Investment Under Entry and
    Exit Flexibility? - Insights from an Economic Experiment}, volume={166}, author={Fahr,
    Rene and Janssen, Elmar A. and Sureth-Sloane, Caren}, year={2014}, collection={arqus,
    Quantitative Research in Taxation} }'
  chicago: Fahr, Rene, Elmar A. Janssen, and Caren Sureth-Sloane. <i>Can Tax Rate
    Changes Accelerate Investment Under Entry and Exit Flexibility? - Insights from
    an Economic Experiment</i>. Vol. 166. arqus, Quantitative Research in Taxation,
    2014.
  ieee: R. Fahr, E. A. Janssen, and C. Sureth-Sloane, <i>Can Tax Rate Changes Accelerate
    Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment</i>,
    vol. 166. 2014.
  mla: Fahr, Rene, et al. <i>Can Tax Rate Changes Accelerate Investment Under Entry
    and Exit Flexibility? - Insights from an Economic Experiment</i>. 2014.
  short: R. Fahr, E.A. Janssen, C. Sureth-Sloane, Can Tax Rate Changes Accelerate
    Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment,
    2014.
date_created: 2018-10-30T13:41:42Z
date_updated: 2026-01-10T10:19:19Z
department:
- _id: '187'
- _id: '179'
- _id: '635'
intvolume: '       166'
language:
- iso: ger
series_title: arqus, Quantitative Research in Taxation
status: public
title: Can Tax Rate Changes Accelerate Investment Under Entry and Exit Flexibility?
  - Insights from an Economic Experiment
type: working_paper
user_id: '530'
volume: 166
year: '2014'
...
---
_id: '14918'
author:
- first_name: Alexandra
  full_name: Maßbaum, Alexandra
  last_name: Maßbaum
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Maßbaum A, Sureth-Sloane C. Thin Capitalization Rules and Entrepreneurial Capital
    Structure Decisions. <i>Business Research</i>. 2014;2(2):147-169. doi:<a href="https://doi.org/10.1007/bf03342708">10.1007/bf03342708</a>
  apa: Maßbaum, A., &#38; Sureth-Sloane, C. (2014). Thin Capitalization Rules and
    Entrepreneurial Capital Structure Decisions. <i>Business Research</i>, <i>2</i>(2),
    147–169. <a href="https://doi.org/10.1007/bf03342708">https://doi.org/10.1007/bf03342708</a>
  bibtex: '@article{Maßbaum_Sureth-Sloane_2014, title={Thin Capitalization Rules and
    Entrepreneurial Capital Structure Decisions}, volume={2}, DOI={<a href="https://doi.org/10.1007/bf03342708">10.1007/bf03342708</a>},
    number={2}, journal={Business Research}, author={Maßbaum, Alexandra and Sureth-Sloane,
    Caren}, year={2014}, pages={147–169} }'
  chicago: 'Maßbaum, Alexandra, and Caren Sureth-Sloane. “Thin Capitalization Rules
    and Entrepreneurial Capital Structure Decisions.” <i>Business Research</i> 2,
    no. 2 (2014): 147–69. <a href="https://doi.org/10.1007/bf03342708">https://doi.org/10.1007/bf03342708</a>.'
  ieee: 'A. Maßbaum and C. Sureth-Sloane, “Thin Capitalization Rules and Entrepreneurial
    Capital Structure Decisions,” <i>Business Research</i>, vol. 2, no. 2, pp. 147–169,
    2014, doi: <a href="https://doi.org/10.1007/bf03342708">10.1007/bf03342708</a>.'
  mla: Maßbaum, Alexandra, and Caren Sureth-Sloane. “Thin Capitalization Rules and
    Entrepreneurial Capital Structure Decisions.” <i>Business Research</i>, vol. 2,
    no. 2, 2014, pp. 147–69, doi:<a href="https://doi.org/10.1007/bf03342708">10.1007/bf03342708</a>.
  short: A. Maßbaum, C. Sureth-Sloane, Business Research 2 (2014) 147–169.
date_created: 2019-11-13T09:25:43Z
date_updated: 2026-04-09T09:24:43Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/bf03342708
intvolume: '         2'
issue: '2'
language:
- iso: eng
page: 147-169
publication: Business Research
publication_identifier:
  issn:
  - 2198-3402
  - 2198-2627
publication_status: published
quality_controlled: '1'
status: public
title: Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions
type: journal_article
user_id: '74000'
volume: 2
year: '2014'
...
---
_id: '22921'
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: 'Sureth-Sloane C. Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?
    <i>WiSt - Wirtschaftswissenschaftliches Studium</i>. 2013;42(5):257-260. doi:<a
    href="https://doi.org/10.15358/0340-1650_2013_5_257">10.15358/0340-1650_2013_5_257</a>'
  apa: 'Sureth-Sloane, C. (2013). Mehr Theorie wagen: Eine neue Ausbildung für die
    Praxis? <i>WiSt - Wirtschaftswissenschaftliches Studium</i>, <i>42</i>(5), 257–260.
    <a href="https://doi.org/10.15358/0340-1650_2013_5_257">https://doi.org/10.15358/0340-1650_2013_5_257</a>'
  bibtex: '@article{Sureth-Sloane_2013, title={Mehr Theorie wagen: Eine neue Ausbildung
    für die Praxis?}, volume={42}, DOI={<a href="https://doi.org/10.15358/0340-1650_2013_5_257">10.15358/0340-1650_2013_5_257</a>},
    number={5}, journal={WiSt - Wirtschaftswissenschaftliches Studium}, author={Sureth-Sloane,
    Caren}, year={2013}, pages={257–260} }'
  chicago: 'Sureth-Sloane, Caren. “Mehr Theorie wagen: Eine neue Ausbildung für die
    Praxis?” <i>WiSt - Wirtschaftswissenschaftliches Studium</i> 42, no. 5 (2013):
    257–60. <a href="https://doi.org/10.15358/0340-1650_2013_5_257">https://doi.org/10.15358/0340-1650_2013_5_257</a>.'
  ieee: 'C. Sureth-Sloane, “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?,”
    <i>WiSt - Wirtschaftswissenschaftliches Studium</i>, vol. 42, no. 5, pp. 257–260,
    2013.'
  mla: 'Sureth-Sloane, Caren. “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?”
    <i>WiSt - Wirtschaftswissenschaftliches Studium</i>, vol. 42, no. 5, 2013, pp.
    257–60, doi:<a href="https://doi.org/10.15358/0340-1650_2013_5_257">10.15358/0340-1650_2013_5_257</a>.'
  short: C. Sureth-Sloane, WiSt - Wirtschaftswissenschaftliches Studium 42 (2013)
    257–260.
date_created: 2021-08-02T12:20:11Z
date_updated: 2022-01-06T06:55:43Z
department:
- _id: '187'
doi: 10.15358/0340-1650_2013_5_257
intvolume: '        42'
issue: '5'
language:
- iso: ger
page: 257-260
publication: WiSt - Wirtschaftswissenschaftliches Studium
publication_identifier:
  issn:
  - 0340-1650
publication_status: published
status: public
title: 'Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?'
type: journal_article
user_id: '68751'
volume: 42
year: '2013'
...
---
_id: '5043'
author:
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Maiterth R, Sureth-Sloane C. Vermögensteuer vernichtet Eigenkapital. <i>Frankfurter
    Allgemeine Zeitung</i>. 2013.
  apa: Maiterth, R., &#38; Sureth-Sloane, C. (2013). Vermögensteuer vernichtet Eigenkapital.
    <i>Frankfurter Allgemeine Zeitung</i>.
  bibtex: '@article{Maiterth_Sureth-Sloane_2013, title={Vermögensteuer vernichtet
    Eigenkapital}, number={125}, journal={Frankfurter Allgemeine Zeitung}, author={Maiterth,
    Ralf and Sureth-Sloane, Caren}, year={2013} }'
  chicago: Maiterth, Ralf, and Caren Sureth-Sloane. “Vermögensteuer Vernichtet Eigenkapital.”
    <i>Frankfurter Allgemeine Zeitung</i>, 2013.
  ieee: R. Maiterth and C. Sureth-Sloane, “Vermögensteuer vernichtet Eigenkapital,”
    <i>Frankfurter Allgemeine Zeitung</i>, no. 125, 2013.
  mla: Maiterth, Ralf, and Caren Sureth-Sloane. “Vermögensteuer Vernichtet Eigenkapital.”
    <i>Frankfurter Allgemeine Zeitung</i>, no. 125, 2013.
  short: R. Maiterth, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung (2013).
date_created: 2018-10-30T13:50:41Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
issue: '125'
language:
- iso: eng
page: '18'
publication: Frankfurter Allgemeine Zeitung
publication_date: 2013-09-16
status: public
title: Vermögensteuer vernichtet Eigenkapital
type: newspaper_article
user_id: '21222'
year: '2013'
...
---
_id: '5044'
author:
- first_name: Fabian
  full_name: Meißner, Fabian
  last_name: Meißner
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Meißner F, Sureth-Sloane C. <i>The Impact of Corporate Taxes and Flexibility
    on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal
    Level Taxation</i>. Vol 141.; 2013.
  apa: Meißner, F., &#38; Sureth-Sloane, C. (2013). <i>The Impact of Corporate Taxes
    and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous
    Firm and Personal Level Taxation</i> (Vol. 141).
  bibtex: '@book{Meißner_Sureth-Sloane_2013, series={arqus, Quantitative Research
    in Taxation}, title={The Impact of Corporate Taxes and Flexibility on Entrepreneurial
    Decisions with Moral Hazard and Simultaneous Firm and Personal Level Taxation},
    volume={141}, author={Meißner, Fabian and Sureth-Sloane, Caren}, year={2013},
    collection={arqus, Quantitative Research in Taxation} }'
  chicago: Meißner, Fabian, and Caren Sureth-Sloane. <i>The Impact of Corporate Taxes
    and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous
    Firm and Personal Level Taxation</i>. Vol. 141. Arqus, Quantitative Research in
    Taxation, 2013.
  ieee: F. Meißner and C. Sureth-Sloane, <i>The Impact of Corporate Taxes and Flexibility
    on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal
    Level Taxation</i>, vol. 141. 2013.
  mla: Meißner, Fabian, and Caren Sureth-Sloane. <i>The Impact of Corporate Taxes
    and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous
    Firm and Personal Level Taxation</i>. Vol. 141, 2013.
  short: F. Meißner, C. Sureth-Sloane, The Impact of Corporate Taxes and Flexibility
    on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal
    Level Taxation, 2013.
date_created: 2018-10-30T13:52:52Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
intvolume: '       141'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: The Impact of Corporate Taxes and Flexibility on Entrepreneurial Decisions
  with Moral Hazard and Simultaneous Firm and Personal Level Taxation
type: working_paper
user_id: '21222'
volume: 141
year: '2013'
...
---
_id: '5046'
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Sureth-Sloane C.  Die Reichensteuer gefährdet Arbeitsplätze. <i>Cicero Online</i>.
    2013.
  apa: Sureth-Sloane, C. (2013).  Die Reichensteuer gefährdet Arbeitsplätze. <i>Cicero
    Online</i>.
  bibtex: '@article{Sureth-Sloane_2013, title={ Die Reichensteuer gefährdet Arbeitsplätze},
    journal={Cicero Online}, author={Sureth-Sloane, Caren}, year={2013} }'
  chicago: Sureth-Sloane, Caren. “ Die Reichensteuer gefährdet Arbeitsplätze.” <i>Cicero
    Online</i>, 2013.
  ieee: C. Sureth-Sloane, “ Die Reichensteuer gefährdet Arbeitsplätze,” <i>Cicero
    Online</i>, 2013.
  mla: Sureth-Sloane, Caren. “ Die Reichensteuer gefährdet Arbeitsplätze.” <i>Cicero
    Online</i>, 2013.
  short: C. Sureth-Sloane, Cicero Online (2013).
date_created: 2018-10-30T13:55:19Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
language:
- iso: ger
publication: Cicero Online
publication_date: 2013-04-02
status: public
title: ' Die Reichensteuer gefährdet Arbeitsplätze'
type: newspaper_article
user_id: '21222'
year: '2013'
...
---
_id: '5045'
author:
- first_name: Rainer
  full_name: Niemann, Rainer
  last_name: Niemann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Niemann R, Sureth-Sloane C. Sooner or Later? – Paradoxical Investment Effects
    of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility.
    <i>European Accounting Review</i>. 2013;22(2):367-390. doi:<a href="https://doi.org/10.1080/09638180.2012.682781">10.1080/09638180.2012.682781</a>
  apa: Niemann, R., &#38; Sureth-Sloane, C. (2013). Sooner or Later? – Paradoxical
    Investment Effects of Capital Gains Taxation under Simultaneous Investment and
    Abandonment Flexibility. <i>European Accounting Review</i>, <i>22</i>(2), 367–390.
    <a href="https://doi.org/10.1080/09638180.2012.682781">https://doi.org/10.1080/09638180.2012.682781</a>
  bibtex: '@article{Niemann_Sureth-Sloane_2013, title={Sooner or Later? – Paradoxical
    Investment Effects of Capital Gains Taxation under Simultaneous Investment and
    Abandonment Flexibility}, volume={22}, DOI={<a href="https://doi.org/10.1080/09638180.2012.682781">10.1080/09638180.2012.682781</a>},
    number={2}, journal={European Accounting Review}, publisher={Informa UK Limited},
    author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2013}, pages={367–390}
    }'
  chicago: 'Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical
    Investment Effects of Capital Gains Taxation under Simultaneous Investment and
    Abandonment Flexibility.” <i>European Accounting Review</i> 22, no. 2 (2013):
    367–90. <a href="https://doi.org/10.1080/09638180.2012.682781">https://doi.org/10.1080/09638180.2012.682781</a>.'
  ieee: 'R. Niemann and C. Sureth-Sloane, “Sooner or Later? – Paradoxical Investment
    Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment
    Flexibility,” <i>European Accounting Review</i>, vol. 22, no. 2, pp. 367–390,
    2013, doi: <a href="https://doi.org/10.1080/09638180.2012.682781">10.1080/09638180.2012.682781</a>.'
  mla: Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical Investment
    Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment
    Flexibility.” <i>European Accounting Review</i>, vol. 22, no. 2, Informa UK Limited,
    2013, pp. 367–90, doi:<a href="https://doi.org/10.1080/09638180.2012.682781">10.1080/09638180.2012.682781</a>.
  short: R. Niemann, C. Sureth-Sloane, European Accounting Review 22 (2013) 367–390.
date_created: 2018-10-30T13:53:32Z
date_updated: 2023-01-31T12:13:03Z
department:
- _id: '187'
- _id: '635'
doi: 10.1080/09638180.2012.682781
intvolume: '        22'
issue: '2'
language:
- iso: eng
page: 367-390
publication: European Accounting Review
publication_identifier:
  issn:
  - 0963-8180
  - 1468-4497
publication_status: published
publisher: Informa UK Limited
quality_controlled: '1'
status: public
title: Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation
  under Simultaneous Investment and Abandonment Flexibility
type: journal_article
user_id: '21222'
volume: 22
year: '2013'
...
---
_id: '5048'
author:
- first_name: Pia
  full_name: Vollert, Pia
  last_name: Vollert
- first_name: Carolin
  full_name: Eikel, Carolin
  last_name: Eikel
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Vollert P, Eikel C, Sureth-Sloane C. Advance Pricing Agreements (APAs) als
    Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung.
    <i>Steuer und Wirtschaft</i>. 2013;90(4):367-379.
  apa: Vollert, P., Eikel, C., &#38; Sureth-Sloane, C. (2013). Advance Pricing Agreements
    (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische
    Betrachtung. <i>Steuer und Wirtschaft</i>, <i>90</i>(4), 367–379.
  bibtex: '@article{Vollert_Eikel_Sureth-Sloane_2013, title={Advance Pricing Agreements
    (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische
    Betrachtung}, volume={90}, number={4}, journal={Steuer und Wirtschaft}, author={Vollert,
    Pia and Eikel, Carolin and Sureth-Sloane, Caren}, year={2013}, pages={367–379}
    }'
  chicago: 'Vollert, Pia, Carolin Eikel, and Caren Sureth-Sloane. “Advance Pricing
    Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten
    – eine kritische Betrachtung.” <i>Steuer und Wirtschaft</i> 90, no. 4 (2013):
    367–79.'
  ieee: P. Vollert, C. Eikel, and C. Sureth-Sloane, “Advance Pricing Agreements (APAs)
    als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische
    Betrachtung,” <i>Steuer und Wirtschaft</i>, vol. 90, no. 4, pp. 367–379, 2013.
  mla: Vollert, Pia, et al. “Advance Pricing Agreements (APAs) als Instrument zur
    Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung.” <i>Steuer
    und Wirtschaft</i>, vol. 90, no. 4, 2013, pp. 367–79.
  short: P. Vollert, C. Eikel, C. Sureth-Sloane, Steuer und Wirtschaft 90 (2013) 367–379.
date_created: 2018-10-30T13:58:31Z
date_updated: 2023-01-31T12:13:21Z
department:
- _id: '187'
- _id: '635'
intvolume: '        90'
issue: '4'
language:
- iso: ger
page: 367-379
publication: Steuer und Wirtschaft
quality_controlled: '1'
status: public
title: Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten
  – eine kritische Betrachtung
type: journal_article
user_id: '21222'
volume: 90
year: '2013'
...
---
_id: '5056'
author:
- first_name: Peter F. E.
  full_name: Sloane, Peter F. E.
  id: '503'
  last_name: Sloane
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Sloane PFE, Sureth-Sloane C. Mehr Theorie wagen. Betriebswirtschaftslehre nach
    Bologna oder Hochschulbildung im Wandel. <i>Wirtschaft und Beruf</i>. 2012;64(7-8):10-13.
  apa: Sloane, P. F. E., &#38; Sureth-Sloane, C. (2012). Mehr Theorie wagen. Betriebswirtschaftslehre
    nach Bologna oder Hochschulbildung im Wandel. <i>Wirtschaft und Beruf</i>, <i>64</i>(7–8),
    10–13.
  bibtex: '@article{Sloane_Sureth-Sloane_2012, title={Mehr Theorie wagen. Betriebswirtschaftslehre
    nach Bologna oder Hochschulbildung im Wandel}, volume={64}, number={7–8}, journal={Wirtschaft
    und Beruf}, author={Sloane, Peter F. E. and Sureth-Sloane, Caren}, year={2012},
    pages={10–13} }'
  chicago: 'Sloane, Peter F. E., and Caren Sureth-Sloane. “Mehr Theorie wagen. Betriebswirtschaftslehre
    nach Bologna oder Hochschulbildung im Wandel.” <i>Wirtschaft und Beruf</i> 64,
    no. 7–8 (2012): 10–13.'
  ieee: P. F. E. Sloane and C. Sureth-Sloane, “Mehr Theorie wagen. Betriebswirtschaftslehre
    nach Bologna oder Hochschulbildung im Wandel,” <i>Wirtschaft und Beruf</i>, vol.
    64, no. 7–8, pp. 10–13, 2012.
  mla: Sloane, Peter F. E., and Caren Sureth-Sloane. “Mehr Theorie wagen. Betriebswirtschaftslehre
    nach Bologna oder Hochschulbildung im Wandel.” <i>Wirtschaft und Beruf</i>, vol.
    64, no. 7–8, 2012, pp. 10–13.
  short: P.F.E. Sloane, C. Sureth-Sloane, Wirtschaft und Beruf 64 (2012) 10–13.
date_created: 2018-10-30T14:11:43Z
date_updated: 2022-01-06T07:01:36Z
department:
- _id: '187'
- _id: '208'
- _id: '635'
intvolume: '        64'
issue: 7-8
language:
- iso: ger
page: 10-13
publication: Wirtschaft und Beruf
status: public
title: Mehr Theorie wagen. Betriebswirtschaftslehre nach Bologna oder Hochschulbildung
  im Wandel
type: journal_article
user_id: '61801'
volume: 64
year: '2012'
...
---
_id: '5057'
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Sureth-Sloane C. Analytisch und strukturiert denken lernen. <i>Frankfurter
    Allgemeine Zeitung</i>. 2012.
  apa: Sureth-Sloane, C. (2012). Analytisch und strukturiert denken lernen. <i>Frankfurter
    Allgemeine Zeitung</i>.
  bibtex: '@article{Sureth-Sloane_2012, title={Analytisch und strukturiert denken
    lernen}, number={112}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane,
    Caren}, year={2012} }'
  chicago: Sureth-Sloane, Caren. “Analytisch und strukturiert denken lernen.” <i>Frankfurter
    Allgemeine Zeitung</i>, 2012.
  ieee: C. Sureth-Sloane, “Analytisch und strukturiert denken lernen,” <i>Frankfurter
    Allgemeine Zeitung</i>, no. 112, 2012.
  mla: Sureth-Sloane, Caren. “Analytisch und strukturiert denken lernen.” <i>Frankfurter
    Allgemeine Zeitung</i>, no. 112, 2012.
  short: C. Sureth-Sloane, Frankfurter Allgemeine Zeitung (2012).
date_created: 2018-10-30T14:13:07Z
date_updated: 2022-01-06T07:01:36Z
department:
- _id: '187'
issue: '112'
language:
- iso: ger
page: '12'
publication: Frankfurter Allgemeine Zeitung
publication_date: 2012-05-14
status: public
title: Analytisch und strukturiert denken lernen
type: newspaper_article
user_id: '21222'
year: '2012'
...
---
_id: '5060'
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: 'Sureth-Sloane C. Studium nach Bologna: Theorie oder Praxis – ein Scheinwiderspruch?
    <i>Frankfurter Allgemeine Zeitung</i>. 2012.'
  apa: 'Sureth-Sloane, C. (2012). Studium nach Bologna: Theorie oder Praxis – ein
    Scheinwiderspruch? <i>Frankfurter Allgemeine Zeitung</i>.'
  bibtex: '@article{Sureth-Sloane_2012, title={Studium nach Bologna: Theorie oder
    Praxis – ein Scheinwiderspruch?}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane,
    Caren}, year={2012} }'
  chicago: 'Sureth-Sloane, Caren. “Studium nach Bologna: Theorie oder Praxis – ein
    Scheinwiderspruch?” <i>Frankfurter Allgemeine Zeitung</i>, 2012.'
  ieee: 'C. Sureth-Sloane, “Studium nach Bologna: Theorie oder Praxis – ein Scheinwiderspruch?,”
    <i>Frankfurter Allgemeine Zeitung</i>, 2012.'
  mla: 'Sureth-Sloane, Caren. “Studium nach Bologna: Theorie oder Praxis – ein Scheinwiderspruch?”
    <i>Frankfurter Allgemeine Zeitung</i>, 2012.'
  short: C. Sureth-Sloane, Frankfurter Allgemeine Zeitung (2012).
date_created: 2018-10-30T14:16:10Z
date_updated: 2022-01-06T07:01:36Z
department:
- _id: '187'
language:
- iso: dut
publication: Frankfurter Allgemeine Zeitung
publication_date: 2012-05-16
status: public
title: 'Studium nach Bologna: Theorie oder Praxis – ein Scheinwiderspruch?'
type: newspaper_article
user_id: '21222'
year: '2012'
...