--- _id: '22213' author: - first_name: Johannes full_name: Lorenz, Johannes last_name: Lorenz - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' - first_name: Markus full_name: Diller, Markus last_name: Diller citation: ama: Lorenz J, Sureth-Sloane C, Diller M. Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten. Executive Summary; 2021. doi:10.52569/eexu5414 apa: Lorenz, J., Sureth-Sloane, C., & Diller, M. (2021). Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten. Executive Summary. https://doi.org/10.52569/eexu5414 bibtex: '@book{Lorenz_Sureth-Sloane_Diller_2021, title={Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten}, DOI={10.52569/eexu5414}, publisher={Executive Summary}, author={Lorenz, Johannes and Sureth-Sloane, Caren and Diller, Markus}, year={2021} }' chicago: Lorenz, Johannes, Caren Sureth-Sloane, and Markus Diller. Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten. Executive Summary, 2021. https://doi.org/10.52569/eexu5414. ieee: J. Lorenz, C. Sureth-Sloane, and M. Diller, Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten. Executive Summary, 2021. mla: Lorenz, Johannes, et al. Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten. Executive Summary, 2021, doi:10.52569/eexu5414. 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. date_created: 2021-05-18T06:28:19Z date_updated: 2022-11-13T10:08:55Z department: - _id: '187' doi: 10.52569/eexu5414 language: - iso: ger publication_status: published publisher: Executive Summary status: public title: Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten type: report user_id: '530' year: '2021' ... --- _id: '21402' author: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' - first_name: Dirk full_name: Simons, Dirk last_name: Simons citation: ama: Sureth-Sloane C, Simons D. Wie kompliziert darf eine Regel sein? Frankfurter Allgemeine Zeitung. 2021. apa: Sureth-Sloane, C., & Simons, D. (2021). Wie kompliziert darf eine Regel sein? Frankfurter Allgemeine Zeitung, Nr. 20. 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} }' chicago: Sureth-Sloane, Caren, and Dirk Simons. “Wie kompliziert darf eine Regel sein?” Frankfurter Allgemeine Zeitung, 2021. ieee: C. Sureth-Sloane and D. Simons, “Wie kompliziert darf eine Regel sein?,” Frankfurter Allgemeine Zeitung, no. Nr. 20, 2021. mla: Sureth-Sloane, Caren, and Dirk Simons. “Wie kompliziert darf eine Regel sein?” Frankfurter Allgemeine Zeitung, no. Nr. 20, 2021. short: C. Sureth-Sloane, D. Simons, Frankfurter Allgemeine Zeitung (2021). date_created: 2021-03-09T07:46:18Z date_updated: 2022-11-13T10:06:09Z department: - _id: '187' issue: Nr. 20 language: - iso: ger main_file_link: - url: https://zeitung.faz.net/faz/wirtschaft/2021-01-25/wie-kompliziert-darf-eine-regel-sein/562759.html page: '16' publication: Frankfurter Allgemeine Zeitung publication_date: 2021-01-25 status: public title: Wie kompliziert darf eine Regel sein? type: newspaper_article user_id: '530' year: '2021' ... --- _id: '24517' author: - first_name: Simon full_name: Harst, Simon last_name: Harst - first_name: Deborah full_name: Schanz, Deborah last_name: Schanz - first_name: Felix full_name: Siegel, Felix last_name: Siegel - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Harst S, Schanz D, Siegel F, Sureth-Sloane C. 2020 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency; 2021. doi:10.52569/jtln9499 apa: Harst, S., Schanz, D., Siegel, F., & Sureth-Sloane, C. (2021). 2020 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency. https://doi.org/10.52569/jtln9499 bibtex: '@book{Harst_Schanz_Siegel_Sureth-Sloane_2021, title={2020 Global MNC Tax Complexity Survey}, DOI={10.52569/jtln9499}, publisher={TRR 266 Accounting for Transparency}, author={Harst, Simon and Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2021} }' chicago: Harst, Simon, Deborah Schanz, Felix Siegel, and Caren Sureth-Sloane. 2020 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2021. https://doi.org/10.52569/jtln9499. ieee: S. Harst, D. Schanz, F. Siegel, and C. Sureth-Sloane, 2020 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2021. mla: Harst, Simon, et al. 2020 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2021, doi:10.52569/jtln9499. short: S. Harst, D. Schanz, F. Siegel, C. Sureth-Sloane, 2020 Global MNC Tax Complexity Survey, TRR 266 Accounting for Transparency, 2021. date_created: 2021-09-15T10:59:29Z date_updated: 2022-11-13T10:12:13Z department: - _id: '187' doi: 10.52569/jtln9499 language: - iso: eng publication_status: published publisher: TRR 266 Accounting for Transparency status: public title: 2020 Global MNC Tax Complexity Survey type: report user_id: '530' year: '2021' ... --- _id: '29052' author: - first_name: Martin full_name: Lagarden, Martin last_name: Lagarden - first_name: Ulrich full_name: Schreiber, Ulrich last_name: Schreiber - first_name: Dirk full_name: Simons, Dirk last_name: Simons - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Lagarden M, Schreiber U, Simons D, Sureth-Sloane C. Wem nutzt Public Country-by-Country Reporting? Schmalenbach IMPULSE; 2021. apa: Lagarden, M., Schreiber, U., Simons, D., & Sureth-Sloane, C. (2021). Wem nutzt Public Country-by-Country Reporting? Schmalenbach IMPULSE. 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} }' chicago: Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane. Wem nutzt Public Country-by-Country Reporting? Schmalenbach IMPULSE, 2021. ieee: M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, Wem nutzt Public Country-by-Country Reporting? Schmalenbach IMPULSE, 2021. mla: Lagarden, Martin, et al. Wem nutzt Public Country-by-Country Reporting? Schmalenbach IMPULSE, 2021. short: M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, Wem nutzt Public Country-by-Country Reporting?, Schmalenbach IMPULSE, 2021. date_created: 2021-12-20T08:59:07Z date_updated: 2022-11-13T10:14:08Z department: - _id: '187' language: - iso: ger main_file_link: - url: https://schmalenbach-impulse.de/wem-nutzt-public-country-by-country-reporting/ publication_status: published publisher: Schmalenbach IMPULSE status: public title: Wem nutzt Public Country-by-Country Reporting? type: misc user_id: '530' year: '2021' ... --- _id: '29053' 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. Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage. Neue Wirtschafts-Briefe; 2021. apa: Maßbaum, A., & Sureth-Sloane, C. (2021). Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage. Neue Wirtschafts-Briefe. 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} }' chicago: 'Maßbaum, Alexandra, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage. Herne: Neue Wirtschafts-Briefe, 2021.' ieee: 'A. Maßbaum and C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage. Herne: Neue Wirtschafts-Briefe, 2021.' mla: Maßbaum, Alexandra, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage. Neue Wirtschafts-Briefe, 2021. short: A. Maßbaum, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage, Neue Wirtschafts-Briefe, Herne, 2021. date_created: 2021-12-20T09:10:02Z date_updated: 2022-11-13T10:12:42Z department: - _id: '187' language: - iso: ger place: Herne publication_status: published publisher: Neue Wirtschafts-Briefe status: public title: Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage type: book user_id: '530' year: '2021' ... --- _id: '29055' author: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Sureth-Sloane C. Zur Komplexität des Steuersystems. Süddeutsche Zeitung. 2021. apa: Sureth-Sloane, C. (2021). Zur Komplexität des Steuersystems. Süddeutsche Zeitung. bibtex: '@article{Sureth-Sloane_2021, title={Zur Komplexität des Steuersystems}, journal={Süddeutsche Zeitung}, author={Sureth-Sloane, Caren}, year={2021} }' chicago: Sureth-Sloane, Caren. “Zur Komplexität des Steuersystems.” Süddeutsche Zeitung, 2021. ieee: C. Sureth-Sloane, “Zur Komplexität des Steuersystems,” Süddeutsche Zeitung, 2021. mla: Sureth-Sloane, Caren. “Zur Komplexität des Steuersystems.” Süddeutsche Zeitung, 2021. short: C. Sureth-Sloane, Süddeutsche Zeitung (2021). date_created: 2021-12-20T09:14:36Z date_updated: 2022-11-13T10:11:39Z department: - _id: '187' language: - iso: ger publication: Süddeutsche Zeitung publication_date: '20210920' publication_status: published status: public title: Zur Komplexität des Steuersystems type: newspaper_article user_id: '530' year: '2021' ... --- _id: '22923' author: - first_name: Martin full_name: Fochmann, Martin last_name: Fochmann - first_name: Vanessa full_name: Heile, Vanessa id: '83380' last_name: Heile - first_name: Hans-Peter full_name: Huber, Hans-Peter last_name: Huber - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: 'Fochmann M, Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten.; 2021. doi:10.52569/xgkv7897' apa: 'Fochmann, M., Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2021). Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten. https://doi.org/10.52569/xgkv7897' 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={10.52569/xgkv7897}, 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} }' chicago: 'Fochmann, Martin, Vanessa Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten. TRR 266 Accounting for Transparency, 2021. https://doi.org/10.52569/xgkv7897.' ieee: 'M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten. 2021.' mla: 'Fochmann, Martin, et al. Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten. 2021, doi:10.52569/xgkv7897.' short: 'M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten, 2021.' date_created: 2021-08-02T12:37:50Z date_updated: 2024-02-06T10:29:35Z department: - _id: '187' doi: 10.52569/xgkv7897 language: - iso: ger publication_status: published series_title: TRR 266 Accounting for Transparency status: public title: 'Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten' type: report user_id: '74000' year: '2021' ... --- _id: '17514' abstract: - lang: eng 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. author: - first_name: Thomas full_name: Hoppe, Thomas id: '22671' last_name: Hoppe - first_name: Debora full_name: Schanz, Debora last_name: Schanz - first_name: Susann full_name: Sturm, Susann last_name: Sturm - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity.; 2021. doi:10.2139/ssrn.3469663 apa: Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2021). The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. https://doi.org/10.2139/ssrn.3469663 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={10.2139/ssrn.3469663}, 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} }' chicago: Hoppe, Thomas, Debora Schanz, Susann Sturm, and Caren Sureth-Sloane. The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. TRR 266 Accounting for Transparency Working Paper Series No. 5, 2021. https://doi.org/10.2139/ssrn.3469663. ieee: T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. 2021. mla: Hoppe, Thomas, et al. The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. 2021, doi:10.2139/ssrn.3469663. 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. date_created: 2020-07-31T10:58:34Z date_updated: 2024-04-08T11:28:56Z department: - _id: '635' doi: 10.2139/ssrn.3469663 language: - iso: eng main_file_link: - open_access: '1' url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3469663 oa: '1' series_title: TRR 266 Accounting for Transparency Working Paper Series No. 5 status: public title: The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity type: working_paper user_id: '530' year: '2021' ... --- _id: '24676' abstract: - lang: eng 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. ' author: - first_name: Eva full_name: Eberhartinger, Eva last_name: Eberhartinger - first_name: Raffael full_name: Speitmann, Raffael last_name: Speitmann - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Eberhartinger E, Speitmann R, Sureth-Sloane C. Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneitys.; 2021. doi:10.2139/ssrn.3523909 apa: Eberhartinger, E., Speitmann, R., & Sureth-Sloane, C. (2021). Banks’ tax disclosure, financial secrecy, and tax haven heterogeneitys. https://doi.org/10.2139/ssrn.3523909 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={10.2139/ssrn.3523909}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2021}, collection={WU International Taxation Research Paper Series No. #2020-01 } }' chicago: 'Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneitys. WU International Taxation Research Paper Series No. #2020-01 , 2021. https://doi.org/10.2139/ssrn.3523909.' ieee: E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, Banks’ tax disclosure, financial secrecy, and tax haven heterogeneitys. 2021. mla: Eberhartinger, Eva, et al. Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneitys. 2021, doi:10.2139/ssrn.3523909. short: E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneitys, 2021. date_created: 2021-09-17T13:37:32Z date_updated: 2024-04-08T11:31:02Z doi: 10.2139/ssrn.3523909 language: - iso: eng main_file_link: - open_access: '1' url: https://ssrn.com/abstract=3523909 oa: '1' publication_status: published series_title: 'WU International Taxation Research Paper Series No. #2020-01 ' status: public title: Banks’ tax disclosure, financial secrecy, and tax haven heterogeneitys type: working_paper user_id: '530' year: '2021' ... --- _id: '24674' author: - first_name: Markus full_name: Diller, Markus last_name: Diller - first_name: Johannes full_name: Lorenz, Johannes last_name: Lorenz - first_name: Georg Thomas full_name: Schneider, Georg Thomas last_name: Schneider - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Diller M, Lorenz J, Schneider GT, Sureth-Sloane C. Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance.; 2021. doi:10.2139/ssrn.3895611 apa: Diller, M., Lorenz, J., Schneider, G. T., & Sureth-Sloane, C. (2021). Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance. https://doi.org/10.2139/ssrn.3895611 bibtex: '@book{Diller_Lorenz_Schneider_Sureth-Sloane_2021, title={Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance}, DOI={10.2139/ssrn.3895611}, author={Diller, Markus and Lorenz, Johannes and Schneider, Georg Thomas and Sureth-Sloane, Caren}, year={2021} }' chicago: Diller, Markus, Johannes Lorenz, Georg Thomas Schneider, and Caren Sureth-Sloane. Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance, 2021. https://doi.org/10.2139/ssrn.3895611. ieee: M. Diller, J. Lorenz, G. T. Schneider, and C. Sureth-Sloane, Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance. 2021. mla: Diller, Markus, et al. Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance. 2021, doi:10.2139/ssrn.3895611. 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. date_created: 2021-09-17T13:34:03Z date_updated: 2024-04-08T11:34:37Z doi: 10.2139/ssrn.3895611 language: - iso: eng main_file_link: - open_access: '1' url: 'http://dx.doi.org/10.2139/ssrn.3895611 ' oa: '1' publication_identifier: issn: - 1556-5068 publication_status: published status: public title: Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance type: working_paper user_id: '530' year: '2021' ... --- _id: '24661' author: - first_name: Johannes full_name: Lorenz, Johannes last_name: Lorenz - first_name: Markus full_name: Diller, Markus last_name: Diller - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Lorenz J, Diller M, Sureth-Sloane C. The Epidemiology of Tax Avoidance Narratives.; 2021. doi:10.2139/ssrn.2992732 apa: Lorenz, J., Diller, M., & Sureth-Sloane, C. (2021). The Epidemiology of Tax Avoidance Narratives. https://doi.org/10.2139/ssrn.2992732 bibtex: '@book{Lorenz_Diller_Sureth-Sloane_2021, title={The Epidemiology of Tax Avoidance Narratives}, DOI={10.2139/ssrn.2992732}, author={Lorenz, Johannes and Diller, Markus and Sureth-Sloane, Caren}, year={2021} }' chicago: Lorenz, Johannes, Markus Diller, and Caren Sureth-Sloane. The Epidemiology of Tax Avoidance Narratives, 2021. https://doi.org/10.2139/ssrn.2992732. ieee: J. Lorenz, M. Diller, and C. Sureth-Sloane, The Epidemiology of Tax Avoidance Narratives. 2021. mla: Lorenz, Johannes, et al. The Epidemiology of Tax Avoidance Narratives. 2021, doi:10.2139/ssrn.2992732. short: J. Lorenz, M. Diller, C. Sureth-Sloane, The Epidemiology of Tax Avoidance Narratives, 2021. date_created: 2021-09-17T11:27:20Z date_updated: 2024-04-08T11:33:34Z doi: 10.2139/ssrn.2992732 language: - iso: eng main_file_link: - open_access: '1' oa: '1' publication_identifier: issn: - 1556-5068 publication_status: published status: public title: The Epidemiology of Tax Avoidance Narratives type: working_paper user_id: '530' year: '2021' ... --- _id: '49277' author: - first_name: Martin full_name: Fochmann, Martin last_name: Fochmann - first_name: Vanessa full_name: Heile, Vanessa id: '83380' last_name: Heile - first_name: Hans-Peter full_name: Huber, Hans-Peter last_name: Huber - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Fochmann M, Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Tax Burden on German Companies – Income Tax Burden and Administrative Costs.; 2021. doi:10.52569/NCAI8648 apa: Fochmann, M., Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2021). Tax Burden on German Companies – Income Tax Burden and Administrative Costs. https://doi.org/10.52569/NCAI8648 bibtex: '@book{Fochmann_Heile_Huber_Maiterth_Sureth-Sloane_2021, series={TRR 266 Accounting for Transparency}, title={Tax Burden on German Companies – Income Tax Burden and Administrative Costs}, DOI={10.52569/NCAI8648}, 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} }' chicago: Fochmann, Martin, Vanessa Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Tax Burden on German Companies – Income Tax Burden and Administrative Costs. TRR 266 Accounting for Transparency, 2021. https://doi.org/10.52569/NCAI8648. ieee: M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Tax Burden on German Companies – Income Tax Burden and Administrative Costs. 2021. mla: Fochmann, Martin, et al. Tax Burden on German Companies – Income Tax Burden and Administrative Costs. 2021, doi:10.52569/NCAI8648. 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. date_created: 2023-11-28T12:19:31Z date_updated: 2024-04-22T08:53:31Z department: - _id: '187' doi: 10.52569/NCAI8648 language: - iso: eng series_title: TRR 266 Accounting for Transparency status: public title: Tax Burden on German Companies – Income Tax Burden and Administrative Costs type: report user_id: '74000' year: '2021' ... --- _id: '45855' author: - first_name: Stefan full_name: Asenkerschbaumer, Stefan last_name: Asenkerschbaumer - first_name: Hans-Ulrich full_name: Buhl, Hans-Ulrich last_name: Buhl - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' - first_name: Barbara E. full_name: Weißenberger, Barbara E. last_name: Weißenberger citation: ama: 'Asenkerschbaumer S, Buhl H-U, Sureth-Sloane C, Weißenberger BE. Georg Giersberg: die Stimme für die BWL. Frankfurter Allgemeine Zeitung. 2021.' apa: 'Asenkerschbaumer, S., Buhl, H.-U., Sureth-Sloane, C., & Weißenberger, B. E. (2021). Georg Giersberg: die Stimme für die BWL. Frankfurter Allgemeine Zeitung, 101.' bibtex: '@article{Asenkerschbaumer_Buhl_Sureth-Sloane_Weißenberger_2021, title={Georg Giersberg: die Stimme für die BWL}, number={101}, journal={Frankfurter Allgemeine Zeitung}, author={Asenkerschbaumer, Stefan and Buhl, Hans-Ulrich and Sureth-Sloane, Caren and Weißenberger, Barbara E.}, year={2021} }' chicago: 'Asenkerschbaumer, Stefan, Hans-Ulrich Buhl, Caren Sureth-Sloane, and Barbara E. Weißenberger. “Georg Giersberg: die Stimme für die BWL.” Frankfurter Allgemeine Zeitung, 2021.' ieee: 'S. Asenkerschbaumer, H.-U. Buhl, C. Sureth-Sloane, and B. E. Weißenberger, “Georg Giersberg: die Stimme für die BWL,” Frankfurter Allgemeine Zeitung, no. 101, 2021.' mla: 'Asenkerschbaumer, Stefan, et al. “Georg Giersberg: die Stimme für die BWL.” Frankfurter Allgemeine Zeitung, no. 101, 2021.' short: S. Asenkerschbaumer, H.-U. Buhl, C. Sureth-Sloane, B.E. Weißenberger, Frankfurter Allgemeine Zeitung (2021). date_created: 2023-07-04T09:18:23Z date_updated: 2026-02-23T16:30:04Z department: - _id: '187' issue: '101' language: - iso: ger page: '20' publication: Frankfurter Allgemeine Zeitung publication_date: 2021-03-31 status: public title: 'Georg Giersberg: die Stimme für die BWL' type: newspaper_article user_id: '14972' year: '2021' ... --- _id: '21401' author: - first_name: Tobias full_name: Bornemann, Tobias id: '88419' last_name: Bornemann orcid: 0000-0003-4299-0551 - first_name: Adrian full_name: Schipp, Adrian id: '44288' last_name: Schipp - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Bornemann T, Schipp A, Sureth-Sloane C. Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung. Deutsches Steuerrecht. 2021;59(3):182-190. apa: Bornemann, T., Schipp, A., & Sureth-Sloane, C. (2021). Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung. Deutsches Steuerrecht, 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} }' chicago: 'Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” Deutsches Steuerrecht 59, no. 3 (2021): 182–90.' ieee: T. Bornemann, A. Schipp, and C. Sureth-Sloane, “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung,” Deutsches Steuerrecht, vol. 59, no. 3, pp. 182–190, 2021. mla: Bornemann, Tobias, et al. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” Deutsches Steuerrecht, vol. 59, no. 3, 2021, pp. 182–90. short: T. Bornemann, A. Schipp, C. Sureth-Sloane, Deutsches Steuerrecht 59 (2021) 182–190. date_created: 2021-03-09T07:41:54Z date_updated: 2025-12-02T08:41:50Z department: - _id: '187' intvolume: ' 59' issue: '3' language: - iso: ger page: 182-190 publication: Deutsches Steuerrecht publication_status: published status: public title: Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung type: journal_article user_id: '96670' volume: 59 year: '2021' ... --- _id: '24677' author: - first_name: Eva full_name: Eberhartinger, Eva last_name: Eberhartinger - first_name: Reyhaneh full_name: Safaei, Reyhaneh id: '66935' last_name: Safaei - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' - first_name: Yuchen full_name: Wu, Yuchen last_name: Wu citation: ama: Eberhartinger E, Safaei R, Sureth-Sloane C, Wu Y. Are Risk-Based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance.; 2021. doi:10.2139/ssrn.3911228 apa: Eberhartinger, E., Safaei, R., Sureth-Sloane, C., & Wu, Y. (2021). Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance. https://doi.org/10.2139/ssrn.3911228 bibtex: '@book{Eberhartinger_Safaei_Sureth-Sloane_Wu_2021, title={Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance}, DOI={10.2139/ssrn.3911228}, author={Eberhartinger, Eva and Safaei, Reyhaneh and Sureth-Sloane, Caren and Wu, Yuchen}, year={2021} }' chicago: Eberhartinger, Eva, Reyhaneh Safaei, Caren Sureth-Sloane, and Yuchen Wu. Are Risk-Based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance, 2021. https://doi.org/10.2139/ssrn.3911228. ieee: E. Eberhartinger, R. Safaei, C. Sureth-Sloane, and Y. Wu, Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance. 2021. mla: Eberhartinger, Eva, et al. Are Risk-Based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance. 2021, doi:10.2139/ssrn.3911228. short: E. Eberhartinger, R. Safaei, C. Sureth-Sloane, Y. Wu, Are Risk-Based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance, 2021. date_created: 2021-09-17T13:38:53Z date_updated: 2026-01-10T09:55:43Z doi: 10.2139/ssrn.3911228 language: - iso: eng main_file_link: - open_access: '1' oa: '1' publication_identifier: issn: - 1556-5068 publication_status: published status: public title: Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance type: working_paper user_id: '530' year: '2021' ... --- _id: '46051' author: - first_name: Stefan full_name: Asenkerschbaumer, Stefan last_name: Asenkerschbaumer - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: 'Asenkerschbaumer S, Sureth-Sloane C. Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen. Schmalenbach IMPULSE. 2021;1(1):1-2.' apa: 'Asenkerschbaumer, S., & Sureth-Sloane, C. (2021). Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen. Schmalenbach IMPULSE, 1(1), 1–2.' 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} }' chicago: 'Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen.” Schmalenbach IMPULSE 1, no. 1 (2021): 1–2.' ieee: 'S. Asenkerschbaumer and C. Sureth-Sloane, “Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen,” Schmalenbach IMPULSE, vol. 1, no. 1, pp. 1–2, 2021.' mla: 'Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen.” Schmalenbach IMPULSE, vol. 1, no. 1, 2021, pp. 1–2.' short: S. Asenkerschbaumer, C. Sureth-Sloane, Schmalenbach IMPULSE 1 (2021) 1–2. date_created: 2023-07-13T12:18:03Z date_updated: 2024-12-07T14:21:05Z department: - _id: '187' intvolume: ' 1' issue: '1' language: - iso: ger main_file_link: - open_access: '1' oa: '1' page: 1-2 publication: Schmalenbach IMPULSE status: public title: 'Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen' type: journal_article user_id: '530' volume: 1 year: '2021' ... --- _id: '23400' abstract: - lang: ger 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. article_type: original author: - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Maiterth R, Sureth-Sloane C. Wiedereinführung der Vermögensteuer – eine ökonomische Analyse. Steuer und Wirtschaft. 2021;98(3):201-216. apa: Maiterth, R., & Sureth-Sloane, C. (2021). Wiedereinführung der Vermögensteuer – eine ökonomische Analyse. Steuer und Wirtschaft, 98(3), 201–216. 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.” Steuer und Wirtschaft 98, no. 3 (2021): 201–16.' ieee: R. Maiterth and C. Sureth-Sloane, “Wiedereinführung der Vermögensteuer – eine ökonomische Analyse,” Steuer und Wirtschaft, vol. 98, no. 3, pp. 201–216, 2021. mla: Maiterth, Ralf, and Caren Sureth-Sloane. “Wiedereinführung der Vermögensteuer – eine ökonomische Analyse.” Steuer und Wirtschaft, vol. 98, no. 3, 2021, pp. 201–16. short: R. Maiterth, C. Sureth-Sloane, Steuer und Wirtschaft 98 (2021) 201–216. date_created: 2021-08-15T21:04:04Z date_updated: 2026-04-09T07:25:21Z department: - _id: '187' intvolume: ' 98' issue: '3' language: - iso: ger page: 201-216 publication: Steuer und Wirtschaft publication_status: published quality_controlled: '1' status: public title: Wiedereinführung der Vermögensteuer – eine ökonomische Analyse type: journal_article user_id: '96670' volume: 98 year: '2021' ... --- _id: '21406' abstract: - lang: eng text: Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 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. author: - first_name: Kay full_name: Blaufus, Kay last_name: Blaufus - first_name: Malte full_name: Chirvi, Malte last_name: Chirvi - first_name: Hans-Peter full_name: Huber, Hans-Peter last_name: Huber - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. Tax Misperception and Its Effects on Decision Making - a Literature Review. Vol No. 39.; 2020. apa: Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2020). Tax Misperception and Its Effects on Decision Making - a Literature Review (Vol. No. 39). 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} }' chicago: Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Tax Misperception and Its Effects on Decision Making - a Literature Review. Vol. No. 39. TRR 266 Accounting for Transparency Working Paper Series, 2020. ieee: K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Tax Misperception and Its Effects on Decision Making - a Literature Review, vol. No. 39. 2020. mla: Blaufus, Kay, et al. Tax Misperception and Its Effects on Decision Making - a Literature Review. Vol. No. 39, 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. date_created: 2021-03-09T08:12:49Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' language: - iso: eng main_file_link: - open_access: '1' url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3697982 oa: '1' series_title: TRR 266 Accounting for Transparency Working Paper Series status: public title: Tax Misperception and Its Effects on Decision Making - a Literature Review type: working_paper user_id: '21222' volume: No. 39 year: '2020' ... --- _id: '21410' abstract: - lang: eng 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. author: - first_name: Eva full_name: Eberhartinger, Eva last_name: Eberhartinger - first_name: Raffael full_name: Speitmann, Raffael last_name: Speitmann - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Eberhartinger E, Speitmann R, Sureth-Sloane C. How Does Trust Affect Concessionary Behavior in Tax Bargaining? Vol No. 41.; 2020. apa: Eberhartinger, E., Speitmann, R., & Sureth-Sloane, C. (2020). How Does Trust Affect Concessionary Behavior in Tax Bargaining? (Vol. No. 41). 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} }' chicago: Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. How Does Trust Affect Concessionary Behavior in Tax Bargaining? Vol. No. 41. TRR 266 Accounting for Transparency Working Paper Series, 2020. ieee: E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, vol. No. 41. 2020. mla: Eberhartinger, Eva, et al. How Does Trust Affect Concessionary Behavior in Tax Bargaining? Vol. No. 41, 2020. short: E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, 2020. date_created: 2021-03-09T08:36:17Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' language: - iso: eng main_file_link: - open_access: '1' url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3723499 oa: '1' series_title: TRR 266 Accounting for Transparency Working Paper Series status: public title: How Does Trust Affect Concessionary Behavior in Tax Bargaining? type: working_paper user_id: '68607' volume: No. 41 year: '2020' ... --- _id: '21411' abstract: - lang: eng 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. author: - first_name: Vanessa full_name: Flagmeier, Vanessa last_name: Flagmeier - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective Tax Rate? Vol No. 37.; 2020. apa: Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2020). When Do Firms Highlight Their Effective Tax Rate? (Vol. No. 37). 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} }' chicago: Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. When Do Firms Highlight Their Effective Tax Rate? Vol. No. 37. TRR 266 Accounting for Transparency Working Paper Series, 2020. ieee: V. Flagmeier, J. Müller, and C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, vol. No. 37. 2020. mla: Flagmeier, Vanessa, et al. When Do Firms Highlight Their Effective Tax Rate? Vol. No. 37, 2020. short: V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, 2020. date_created: 2021-03-09T08:39:42Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' language: - iso: eng main_file_link: - open_access: '1' url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3693374 oa: '1' series_title: TRR 266 Accounting for Transparency Working Paper Series status: public title: When Do Firms Highlight Their Effective Tax Rate? type: working_paper user_id: '68607' volume: No. 37 year: '2020' ...