---
_id: '21412'
author:
- 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
citation:
  ama: Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Steuerliche Maßnahmen als
    nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.
    <i>Deutsches Steuerrecht</i>. 2020;58(42):2327-2334.
  apa: Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). Steuerliche
    Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse
    einer Unternehmensbefragung. <i>Deutsches Steuerrecht</i>, <i>58</i>(42), 2327–2334.
  bibtex: '@article{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Steuerliche Maßnahmen
    als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung},
    volume={58}, number={42}, journal={Deutsches Steuerrecht}, author={Heile, Vanessa
    and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020},
    pages={2327–2334} }'
  chicago: 'Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane.
    “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise?
    - Ergebnisse einer Unternehmensbefragung.” <i>Deutsches Steuerrecht</i> 58, no.
    42 (2020): 2327–34.'
  ieee: V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Steuerliche Maßnahmen
    als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung,”
    <i>Deutsches Steuerrecht</i>, vol. 58, no. 42, pp. 2327–2334, 2020.
  mla: Heile, Vanessa, et al. “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung
    der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.” <i>Deutsches Steuerrecht</i>,
    vol. 58, no. 42, 2020, pp. 2327–34.
  short: V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Deutsches Steuerrecht
    58 (2020) 2327–2334.
date_created: 2021-03-09T08:42:06Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
intvolume: '        58'
issue: '42'
language:
- iso: ger
page: 2327-2334
publication: Deutsches Steuerrecht
status: public
title: Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise?
  - Ergebnisse einer Unternehmensbefragung
type: journal_article
user_id: '68751'
volume: 58
year: '2020'
...
---
_id: '21414'
author:
- 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
citation:
  ama: 'Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Umfrage: Steuerliche Verwaltungskosten,
    Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>.; 2020.
    doi:<a href="https://doi.org/10.52569/RUHF6645">10.52569/RUHF6645</a>'
  apa: 'Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). <i>Umfrage:
    Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen
    in der Krise</i>. <a href="https://doi.org/10.52569/RUHF6645">https://doi.org/10.52569/RUHF6645</a>'
  bibtex: '@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Umfrage: Steuerliche
    Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in
    der Krise}, DOI={<a href="https://doi.org/10.52569/RUHF6645">10.52569/RUHF6645</a>},
    author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane,
    Caren}, year={2020} }'
  chicago: 'Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane.
    <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen
    Und Investitionen in Der Krise</i>, 2020. <a href="https://doi.org/10.52569/RUHF6645">https://doi.org/10.52569/RUHF6645</a>.'
  ieee: 'V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Umfrage: Steuerliche
    Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in
    der Krise</i>. 2020.'
  mla: 'Heile, Vanessa, et al. <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche
    Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>. 2020, doi:<a href="https://doi.org/10.52569/RUHF6645">10.52569/RUHF6645</a>.'
  short: 'V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche
    Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in
    Der Krise, 2020.'
date_created: 2021-03-09T08:47:55Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.52569/RUHF6645
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.accounting-for-transparency.de/de/blog/umfrage-administrative-belastung-und-steuererleichterungen-in-der-corona-krise/
oa: '1'
status: public
title: 'Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen
  und Investitionen in der Krise'
type: report
user_id: '68751'
year: '2020'
...
---
_id: '21417'
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  id: '22671'
  last_name: Hoppe
- first_name: Deborah
  full_name: Schanz, Deborah
  last_name: Schanz
- first_name: Adrian
  full_name: Schipp, Adrian
  id: '44288'
  last_name: Schipp
- first_name: Felix
  full_name: Siegel, Felix
  last_name: Siegel
- first_name: Susann
  full_name: Sturm, Susann
  last_name: Sturm
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Hoppe T, Schanz D, Schipp A, Siegel F, Sturm S, Sureth-Sloane C. <i>2018 Global
    MNC Tax Complexity Survey</i>.; 2020. doi:<a href="https://doi.org/10.52569/RPVO1003">10.52569/RPVO1003</a>
  apa: Hoppe, T., Schanz, D., Schipp, A., Siegel, F., Sturm, S., &#38; Sureth-Sloane,
    C. (2020). <i>2018 Global MNC Tax Complexity Survey</i>. <a href="https://doi.org/10.52569/RPVO1003">https://doi.org/10.52569/RPVO1003</a>
  bibtex: '@book{Hoppe_Schanz_Schipp_Siegel_Sturm_Sureth-Sloane_2020, title={2018
    Global MNC Tax Complexity Survey}, DOI={<a href="https://doi.org/10.52569/RPVO1003">10.52569/RPVO1003</a>},
    author={Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix
    and Sturm, Susann and Sureth-Sloane, Caren}, year={2020} }'
  chicago: Hoppe, Thomas, Deborah Schanz, Adrian Schipp, Felix Siegel, Susann Sturm,
    and Caren Sureth-Sloane. <i>2018 Global MNC Tax Complexity Survey</i>, 2020. <a
    href="https://doi.org/10.52569/RPVO1003">https://doi.org/10.52569/RPVO1003</a>.
  ieee: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, and C. Sureth-Sloane,
    <i>2018 Global MNC Tax Complexity Survey</i>. 2020.
  mla: Hoppe, Thomas, et al. <i>2018 Global MNC Tax Complexity Survey</i>. 2020, doi:<a
    href="https://doi.org/10.52569/RPVO1003">10.52569/RPVO1003</a>.
  short: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018
    Global MNC Tax Complexity Survey, 2020.
date_created: 2021-03-09T08:56:59Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.52569/RPVO1003
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.taxcomplexity.org/download/2018%20Global%20MNC%20Tax%20Complexity%20Survey%20-%20Executive%20Summary.pdf
oa: '1'
status: public
title: 2018 Global MNC Tax Complexity Survey
type: report
user_id: '68751'
year: '2020'
...
---
_id: '21418'
abstract:
- lang: eng
  text: This paper introduces an index that comprehensively measures the complexity
    of countries’ corporate income tax systems faced by multinational corporations.
    It builds on surveys of highly experienced tax consultants of the largest international
    tax services networks. The index, called the Tax Complexity Index (TCI), is composed
    of a tax code subindex covering tax regulations and a tax framework subindex covering
    tax processes and features. For a sample of 100 countries, we find that tax complexity
    varies considerably across countries, and tax code and framework complexity also
    vary within countries. Among others, tax complexity is strongly driven by the
    complexity of transfer pricing regulations in the tax code and tax audits in the
    tax framework. When analyzing the associations with other country characteristics,
    we identify different patterns. For example, with regard to GDP, we find a positive
    association with tax code complexity and a negative association with tax framework
    complexity, suggesting that highly economically developed countries tend to have
    more complex tax codes and less complex frameworks. Overall, our tax complexity
    measures can serve as valuable proxies in future research and supportive tools
    for a variety of firm decisions and national and international tax policy discussions.
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  last_name: Hoppe
- first_name: Deborah
  full_name: Schanz, Deborah
  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
citation:
  ama: 'Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. <i>Measuring Tax Complexity Across
    Countries: A Survey Study on MNCs</i>. Vol No. 5.; 2020.'
  apa: 'Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2020). <i>Measuring
    Tax Complexity Across Countries: A Survey Study on MNCs</i> (Vol. No. 5).'
  bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2020, series={TRR 266 Accounting
    for Transparency Working Paper Series}, title={Measuring Tax Complexity Across
    Countries: A Survey Study on MNCs}, volume={No. 5}, author={Hoppe, Thomas and
    Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2020}, collection={TRR
    266 Accounting for Transparency Working Paper Series} }'
  chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane.
    <i>Measuring Tax Complexity Across Countries: A Survey Study on MNCs</i>. Vol.
    No. 5. TRR 266 Accounting for Transparency Working Paper Series, 2020.'
  ieee: 'T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, <i>Measuring Tax Complexity
    Across Countries: A Survey Study on MNCs</i>, vol. No. 5. 2020.'
  mla: 'Hoppe, Thomas, et al. <i>Measuring Tax Complexity Across Countries: A Survey
    Study on MNCs</i>. Vol. No. 5, 2020.'
  short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity
    Across Countries: A Survey Study on MNCs, 2020.'
date_created: 2021-03-09T08:59:47Z
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=3469663
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: 'Measuring Tax Complexity Across Countries: A Survey Study on MNCs'
type: working_paper
user_id: '68607'
volume: No. 5
year: '2020'
...
---
_id: '21419'
abstract:
- lang: eng
  text: This paper analyzes the association between tax complexity and foreign direct
    investments (FDI) based on the newly developed Tax Complexity Index (TCI) and
    its components. For a sample of 15,607 new foreign subsidiaries, we find no association
    between total tax complexity, as proxied by the TCI, and the location probability.
    When we decompose the TCI into tax code complexity and tax framework complexity,
    we find opposing associations. Tax code complexity is positively related to the
    location probability, while tax framework complexity is negatively related to
    it. These associations are, for example, driven by the complexity of transfer
    pricing and loss offset regulations in the tax code and the dimensions guidance,
    audits, as well as filing and payments, in the tax framework. In additional analyses,
    we find that the associations are sensitive to certain characteristics, such as
    country-specific and firm-specific characteristics. For example, the positive
    tax code association diminishes when tax rates are high. Overall, we are the first
    to provide empirical evidence on potential cost-benefit tradeoffs of tax complexity
    for FDI and thereby enhance prior literature, which has primarily focused on the
    costs of tax complexity.
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  last_name: Hoppe
- first_name: Deborah
  full_name: Schanz, Deborah
  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
- first_name: Johannes
  full_name: Voget, Johannes
  last_name: Voget
citation:
  ama: 'Hoppe T, Schanz D, Sturm S, Sureth-Sloane C, Voget J. <i>The Relation between
    Tax Complexity and Foreign Direct Investments: Evidence Across Countries</i>.
    Vol No. 13.; 2020.'
  apa: 'Hoppe, T., Schanz, D., Sturm, S., Sureth-Sloane, C., &#38; Voget, J. (2020).
    <i>The Relation between Tax Complexity and Foreign Direct Investments: Evidence
    Across Countries</i> (Vol. No. 13).'
  bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_Voget_2020, series={TRR 266 Accounting
    for Transparency Working Paper Series}, title={The Relation between Tax Complexity
    and Foreign Direct Investments: Evidence Across Countries}, volume={No. 13}, author={Hoppe,
    Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget,
    Johannes}, year={2020}, collection={TRR 266 Accounting for Transparency Working
    Paper Series} }'
  chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, Caren Sureth-Sloane, and
    Johannes Voget. <i>The Relation between Tax Complexity and Foreign Direct Investments:
    Evidence Across Countries</i>. Vol. No. 13. TRR 266 Accounting for Transparency
    Working Paper Series, 2020.'
  ieee: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, and J. Voget, <i>The Relation
    between Tax Complexity and Foreign Direct Investments: Evidence Across Countries</i>,
    vol. No. 13. 2020.'
  mla: 'Hoppe, Thomas, et al. <i>The Relation between Tax Complexity and Foreign Direct
    Investments: Evidence Across Countries</i>. Vol. No. 13, 2020.'
  short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, J. Voget, The Relation
    between Tax Complexity and Foreign Direct Investments: Evidence Across Countries,
    2020.'
date_created: 2021-03-09T09:01:35Z
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=3526177
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: 'The Relation between Tax Complexity and Foreign Direct Investments: Evidence
  Across Countries'
type: working_paper
user_id: '68607'
volume: No. 13
year: '2020'
...
---
_id: '21422'
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Sureth-Sloane C. Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem
    in Deutschland. <i>AWV-Informationen</i>. 2020;(5):16-19.
  apa: Sureth-Sloane, C. (2020). Steuerkomplexität als Standortfaktor. So komplex
    ist das Steuersystem in Deutschland. <i>AWV-Informationen</i>, (5), 16–19.
  bibtex: '@article{Sureth-Sloane_2020, title={Steuerkomplexität als Standortfaktor.
    So komplex ist das Steuersystem in Deutschland}, number={5}, journal={AWV-Informationen},
    author={Sureth-Sloane, Caren}, year={2020}, pages={16–19} }'
  chicago: 'Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex
    ist das Steuersystem in Deutschland.” <i>AWV-Informationen</i>, no. 5 (2020):
    16–19.'
  ieee: C. Sureth-Sloane, “Steuerkomplexität als Standortfaktor. So komplex ist das
    Steuersystem in Deutschland,” <i>AWV-Informationen</i>, no. 5, pp. 16–19, 2020.
  mla: Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist
    das Steuersystem in Deutschland.” <i>AWV-Informationen</i>, no. 5, 2020, pp. 16–19.
  short: C. Sureth-Sloane, AWV-Informationen (2020) 16–19.
date_created: 2021-03-09T09:16:05Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
issue: '5'
language:
- iso: ger
main_file_link:
- open_access: '1'
  url: https://www.awv-net.de/aktuelles/meldungen/steuerkomplexitaet-als-standortfaktor-so-komplex-ist-das-steuersystem-in-deutschland.html
oa: '1'
page: 16-19
publication: AWV-Informationen
status: public
title: Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland
type: journal_article
user_id: '68607'
year: '2020'
...
---
_id: '49266'
author:
- 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: Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Tax Administrative Burden,
    Tax Relief and Investment during the Corona Crisis</i>. TRR 266 Accounting for
    Transparency; 2020. doi:<a href="https://doi.org/10.52569/DQPH9785">10.52569/DQPH9785</a>
  apa: Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). <i>Tax
    Administrative Burden, Tax Relief and Investment during the Corona Crisis</i>.
    TRR 266 Accounting for Transparency. <a href="https://doi.org/10.52569/DQPH9785">https://doi.org/10.52569/DQPH9785</a>
  bibtex: '@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, series={Executive Summary},
    title={Tax Administrative Burden, Tax Relief and Investment during the Corona
    Crisis}, DOI={<a href="https://doi.org/10.52569/DQPH9785">10.52569/DQPH9785</a>},
    publisher={TRR 266 Accounting for Transparency}, author={Heile, Vanessa and Huber,
    Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020}, collection={Executive
    Summary} }'
  chicago: Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane.
    <i>Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis</i>.
    Executive Summary. TRR 266 Accounting for Transparency, 2020. <a href="https://doi.org/10.52569/DQPH9785">https://doi.org/10.52569/DQPH9785</a>.
  ieee: V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Tax Administrative
    Burden, Tax Relief and Investment during the Corona Crisis</i>. TRR 266 Accounting
    for Transparency, 2020.
  mla: Heile, Vanessa, et al. <i>Tax Administrative Burden, Tax Relief and Investment
    during the Corona Crisis</i>. TRR 266 Accounting for Transparency, 2020, doi:<a
    href="https://doi.org/10.52569/DQPH9785">10.52569/DQPH9785</a>.
  short: V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Administrative
    Burden, Tax Relief and Investment during the Corona Crisis, TRR 266 Accounting
    for Transparency, 2020.
date_created: 2023-11-28T10:57:52Z
date_updated: 2024-04-22T08:53:16Z
department:
- _id: '187'
doi: 10.52569/DQPH9785
language:
- iso: eng
publisher: TRR 266 Accounting for Transparency
series_title: Executive Summary
status: public
title: Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis
type: report
user_id: '74000'
year: '2020'
...
---
_id: '14901'
abstract:
- lang: eng
  text: 'This study investigates whether country risk factors, including political
    and fiscal budget risk, attenuate the effectiveness of tax policy tools that aim
    to encourage corporate risk-taking. Exploiting a cross-country panel, we predict
    and find that the effectiveness of loss offset rules and tax rate changes is fully
    attenuated for firms located in high-risk countries. We document the attenuating
    effect of country risk is more pronounced in high-tax countries or when countries
    increase their corporate tax rate. Additional tests around the U.S. federal budget
    crises from 2011 to 2013 indicate that temporarily heightened fiscal budget risk
    attenuates the effectiveness of loss offset rules even in countries with low political
    risk. We identify conditions (low political and low fiscal budget risk) under
    which targeted tax policy tools effectively stimulate risk-taking. This suggests
    that ensuring taxpayers receive tax refunds is important in times of economic
    crises with budgetary or political challenges. '
author:
- 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. <i>Do Country Risk Factors Attenuate the Effect
    of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting for Transparency
    Working Paper Series No. 28; 2020. doi:<a href="https://doi.org/10.2139/ssrn.3297418">10.2139/ssrn.3297418</a>
  apa: Osswald, B., &#38; Sureth-Sloane, C. (2020). <i>Do Country Risk Factors Attenuate
    the Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting
    for Transparency Working Paper Series No. 28. <a href="https://doi.org/10.2139/ssrn.3297418">https://doi.org/10.2139/ssrn.3297418</a>
  bibtex: '@book{Osswald_Sureth-Sloane_2020, title={Do Country Risk Factors Attenuate
    the Effect of Tax Loss Incentives on Corporate Risk-Taking?}, DOI={<a href="https://doi.org/10.2139/ssrn.3297418">10.2139/ssrn.3297418</a>},
    publisher={TRR 266 Accounting for Transparency Working Paper Series No. 28}, author={Osswald,
    Benjamin and Sureth-Sloane, Caren}, year={2020} }'
  chicago: Osswald, Benjamin, and Caren Sureth-Sloane. <i>Do Country Risk Factors
    Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR
    266 Accounting for Transparency Working Paper Series No. 28, 2020. <a href="https://doi.org/10.2139/ssrn.3297418">https://doi.org/10.2139/ssrn.3297418</a>.
  ieee: B. Osswald and C. Sureth-Sloane, <i>Do Country Risk Factors Attenuate the
    Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting
    for Transparency Working Paper Series No. 28, 2020.
  mla: Osswald, Benjamin, and Caren Sureth-Sloane. <i>Do Country Risk Factors Attenuate
    the Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting
    for Transparency Working Paper Series No. 28, 2020, doi:<a href="https://doi.org/10.2139/ssrn.3297418">10.2139/ssrn.3297418</a>.
  short: B. Osswald, C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect
    of Tax Loss Incentives on Corporate Risk-Taking?, TRR 266 Accounting for Transparency
    Working Paper Series No. 28, 2020.
date_created: 2019-11-13T08:11:55Z
date_updated: 2024-06-18T09:32:32Z
department:
- _id: '187'
- _id: '635'
doi: 10.2139/ssrn.3297418
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3628503_code1908122.pdf?abstractid=3297418&mirid=1&type=2
oa: '1'
publication_status: published
publisher: TRR 266 Accounting for Transparency Working Paper Series No. 28
status: public
title: Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate
  Risk-Taking?
type: working_paper
user_id: '74000'
year: '2020'
...
---
_id: '21407'
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. <i> 2018/2019 Umfrage Zur Steuerkomplexität
    in Deutschen Finanzverwaltungen</i>.; 2020. doi:<a href="https://doi.org/10.52569/ILCP9945">10.52569/ILCP9945</a>
  apa: Bornemann, T., Schipp, A., &#38; Sureth-Sloane, C. (2020). <i> 2018/2019 Umfrage
    zur Steuerkomplexität in deutschen Finanzverwaltungen</i>. <a href="https://doi.org/10.52569/ILCP9945">https://doi.org/10.52569/ILCP9945</a>
  bibtex: '@book{Bornemann_Schipp_Sureth-Sloane_2020, title={ 2018/2019 Umfrage zur
    Steuerkomplexität in deutschen Finanzverwaltungen}, DOI={<a href="https://doi.org/10.52569/ILCP9945">10.52569/ILCP9945</a>},
    author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2020}
    }'
  chicago: Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. <i> 2018/2019
    Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen</i>, 2020. <a href="https://doi.org/10.52569/ILCP9945">https://doi.org/10.52569/ILCP9945</a>.
  ieee: T. Bornemann, A. Schipp, and C. Sureth-Sloane, <i> 2018/2019 Umfrage zur Steuerkomplexität
    in deutschen Finanzverwaltungen</i>. 2020.
  mla: Bornemann, Tobias, et al. <i> 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen
    Finanzverwaltungen</i>. 2020, doi:<a href="https://doi.org/10.52569/ILCP9945">10.52569/ILCP9945</a>.
  short: T. Bornemann, A. Schipp, C. Sureth-Sloane,  2018/2019 Umfrage Zur Steuerkomplexität
    in Deutschen Finanzverwaltungen, 2020.
date_created: 2021-03-09T08:17:04Z
date_updated: 2025-12-02T08:42:39Z
department:
- _id: '187'
doi: 10.52569/ILCP9945
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.accounting-for-transparency.de/wp-content/uploads/2020/04/Umfrage-zur-Steuerkomplexita%CC%88t-in-deutschen-Finanzverwaltungen-Executive-Summary.pdf
oa: '1'
status: public
title: ' 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen'
type: report
user_id: '96670'
year: '2020'
...
---
_id: '16486'
abstract:
- lang: eng
  text: After the introduction of CbCR – pursuant to the BEPS Project (Action 13)
    in 2015 –, which was established to reduce the information asymmetry between MNEs
    and tax authorities of the countries they operate in, now public CbCR – as suggested
    by the EU Commission in 2016 – is discussed as a next step. Here, the objective
    is to overcome information asymmetries between MNEs and the general public of
    the countries they operate in. Starting from the assumption that regulators care
    about the legitimacy of tax laws, this article evaluates pros and cons of public
    CbCR. The authors find that from the perspective of information asymmetries, public
    CbCR increases tax transparency only marginally at best. Accordingly, it is concluded
    that democracies that are based on the rule of law seem to rely on pillories in
    terms of public CbCR to enforce fair tax payments.
article_type: original
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. Country-by-Country Reporting
    Goes Public - Cui Bono? <i>International Transfer Pricing Journal</i>. 2020;27(2).
  apa: Lagarden, M., Schreiber, U., Simons, D., &#38; Sureth-Sloane, C. (2020). Country-by-Country
    Reporting Goes Public - Cui Bono? <i>International Transfer Pricing Journal</i>,
    <i>27</i>(2).
  bibtex: '@article{Lagarden_Schreiber_Simons_Sureth-Sloane_2020, title={Country-by-Country
    Reporting Goes Public - Cui Bono?}, volume={27}, number={2}, journal={International
    Transfer Pricing Journal}, author={Lagarden, Martin and Schreiber, Ulrich and
    Simons, Dirk and Sureth-Sloane, Caren}, year={2020} }'
  chicago: Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane.
    “Country-by-Country Reporting Goes Public - Cui Bono?” <i>International Transfer
    Pricing Journal</i> 27, no. 2 (2020).
  ieee: M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, “Country-by-Country
    Reporting Goes Public - Cui Bono?,” <i>International Transfer Pricing Journal</i>,
    vol. 27, no. 2, 2020.
  mla: Lagarden, Martin, et al. “Country-by-Country Reporting Goes Public - Cui Bono?”
    <i>International Transfer Pricing Journal</i>, vol. 27, no. 2, 2020.
  short: M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, International Transfer
    Pricing Journal 27 (2020).
date_created: 2020-04-09T08:11:43Z
date_updated: 2026-04-09T07:23:15Z
department:
- _id: '187'
- _id: '635'
intvolume: '        27'
issue: '2'
language:
- iso: eng
publication: International Transfer Pricing Journal
publication_status: published
quality_controlled: '1'
status: public
title: Country-by-Country Reporting Goes Public - Cui Bono?
type: journal_article
user_id: '96670'
volume: 27
year: '2020'
...
---
_id: '21420'
author:
- first_name: Christina
  full_name: Mair, Christina
  last_name: Mair
- first_name: Wolfram
  full_name: Scheffler, Wolfram
  last_name: Scheffler
- first_name: Isabell
  full_name: Senger, Isabell
  last_name: Senger
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Mair C, Scheffler W, Senger I, Sureth-Sloane C. Auswirkungen der digitalen
    Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte
    – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren. <i>Steuer und Wirtschaft</i>.
    2020;97(4):317-329.
  apa: Mair, C., Scheffler, W., Senger, I., &#38; Sureth-Sloane, C. (2020). Auswirkungen
    der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte
    – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren. <i>Steuer und Wirtschaft</i>,
    <i>97</i>(4), 317–329.
  bibtex: '@article{Mair_Scheffler_Senger_Sureth-Sloane_2020, title={Auswirkungen
    der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte
    – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren}, volume={97}, number={4},
    journal={Steuer und Wirtschaft}, author={Mair, Christina and Scheffler, Wolfram
    and Senger, Isabell and Sureth-Sloane, Caren}, year={2020}, pages={317–329} }'
  chicago: 'Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane.
    “Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung
    der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren.”
    <i>Steuer und Wirtschaft</i> 97, no. 4 (2020): 317–29.'
  ieee: C. Mair, W. Scheffler, I. Senger, and C. Sureth-Sloane, “Auswirkungen der
    digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte
    – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren,” <i>Steuer und Wirtschaft</i>,
    vol. 97, no. 4, pp. 317–329, 2020.
  mla: Mair, Christina, et al. “Auswirkungen der digitalen Flexibilisierung des Fertigungsortes
    auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum
    3D-Druck-Verfahren.” <i>Steuer und Wirtschaft</i>, vol. 97, no. 4, 2020, pp. 317–29.
  short: C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Steuer und Wirtschaft
    97 (2020) 317–329.
date_created: 2021-03-09T09:10:02Z
date_updated: 2026-04-09T07:18:06Z
department:
- _id: '187'
intvolume: '        97'
issue: '4'
language:
- iso: ger
page: 317-329
publication: Steuer und Wirtschaft
quality_controlled: '1'
status: public
title: Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung
  der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren
type: journal_article
user_id: '96670'
volume: 97
year: '2020'
...
---
_id: '21426'
abstract:
- lang: eng
  text: "This chapter examines the drivers of corporate income tax complexity for\r\nmultinational
    corporations in South Africa. Based on unique data from a\r\nglobal survey of
    tax consultants which was conducted in 2016 by Hoppe et al,\r\nnovel insights
    can be provided into the complexity of the South African tax\r\nsystem. The data
    enable a comparison of South Africa with the global mean\r\nof tax complexity,
    as well as with its major trade and investment partners. It\r\nis further possible
    to distinguish between different areas of tax complexity, ie,\r\ntax code complexity
    (complexity inherent in the different regulations of the\r\ntax code) and tax
    framework complexity (complexity that arises from the\r\nfeatures and processes
    of a tax system). Frequent changes in tax regulations,\r\nambiguity and interpretation,
    as well as record-keeping, are found to be the\r\nmost important complexity drivers
    in the tax code of South Africa. The\r\nanalysis further highlights that anti-avoidance
    provisions, such as transfer\r\npricing and controlled foreign corporation rules,
    are perceived as most\r\ncomplex. With respect to tax framework complexity, the
    poor disclosure of\r\naudit selection criteria, the lack of experience or technical
    skills of tax officers\r\nin the audit process and problems associated with tax
    refunds appear to be\r\nserious concerns. Even though South Africa’s overall tax
    system complexity\r\ndoes not seem to differ very much from other related countries,
    a closer look\r\ninto the details reveals a number of future challenges."
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  id: '22671'
  last_name: Hoppe
- first_name: Reyhaneh
  full_name: Safaei, Reyhaneh
  id: '66935'
  last_name: Safaei
- first_name: Amanda
  full_name: Singleton, Amanda
  last_name: Singleton
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: 'Hoppe T, Safaei R, Singleton A, Sureth-Sloane C. Tax Complexity for Multinational
    Corporations in South Africa - Evidence from a Global Survey. In: Evans C, Franzsen
    R, Stack E, eds. <i>Tax Simplification - An African Perspective</i>. Pretoria:
    Pretoria University Law Press; 2019:267-293.'
  apa: 'Hoppe, T., Safaei, R., Singleton, A., &#38; Sureth-Sloane, C. (2019). Tax
    Complexity for Multinational Corporations in South Africa - Evidence from a Global
    Survey. In C. Evans, R. Franzsen, &#38; E. Stack (Eds.), <i>Tax Simplification
    - An African Perspective</i> (pp. 267–293). Pretoria: Pretoria University Law
    Press.'
  bibtex: '@inbook{Hoppe_Safaei_Singleton_Sureth-Sloane_2019, place={Pretoria}, title={Tax
    Complexity for Multinational Corporations in South Africa - Evidence from a Global
    Survey}, booktitle={Tax Simplification - An African Perspective}, publisher={Pretoria
    University Law Press}, author={Hoppe, Thomas and Safaei, Reyhaneh and Singleton,
    Amanda and Sureth-Sloane, Caren}, editor={Evans, Chris and Franzsen, Riël and
    Stack, ElizabethEditors}, year={2019}, pages={267–293} }'
  chicago: 'Hoppe, Thomas, Reyhaneh Safaei, Amanda Singleton, and Caren Sureth-Sloane.
    “Tax Complexity for Multinational Corporations in South Africa - Evidence from
    a Global Survey.” In <i>Tax Simplification - An African Perspective</i>, edited
    by Chris Evans, Riël Franzsen, and Elizabeth Stack, 267–93. Pretoria: Pretoria
    University Law Press, 2019.'
  ieee: 'T. Hoppe, R. Safaei, A. Singleton, and C. Sureth-Sloane, “Tax Complexity
    for Multinational Corporations in South Africa - Evidence from a Global Survey,”
    in <i>Tax Simplification - An African Perspective</i>, C. Evans, R. Franzsen,
    and E. Stack, Eds. Pretoria: Pretoria University Law Press, 2019, pp. 267–293.'
  mla: Hoppe, Thomas, et al. “Tax Complexity for Multinational Corporations in South
    Africa - Evidence from a Global Survey.” <i>Tax Simplification - An African Perspective</i>,
    edited by Chris Evans et al., Pretoria University Law Press, 2019, pp. 267–93.
  short: 'T. Hoppe, R. Safaei, A. Singleton, C. Sureth-Sloane, in: C. Evans, R. Franzsen,
    E. Stack (Eds.), Tax Simplification - An African Perspective, Pretoria University
    Law Press, Pretoria, 2019, pp. 267–293.'
date_created: 2021-03-09T09:53:42Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
editor:
- first_name: Chris
  full_name: Evans, Chris
  last_name: Evans
- first_name: Riël
  full_name: Franzsen, Riël
  last_name: Franzsen
- first_name: Elizabeth
  full_name: Stack, Elizabeth
  last_name: Stack
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.pulp.up.ac.za/component/edocman/tax-simplification-an-african-perspective/download?Itemid=
oa: '1'
page: 267-293
place: Pretoria
publication: Tax Simplification - An African Perspective
publication_identifier:
  isbn:
  - 978-1-920538-96-5
publisher: Pretoria University Law Press
status: public
title: Tax Complexity for Multinational Corporations in South Africa - Evidence from
  a Global Survey
type: book_chapter
user_id: '68751'
year: '2019'
...
---
_id: '14902'
author:
- first_name: Christina
  full_name: Mair, Christina
  last_name: Mair
- first_name: Wolfram
  full_name: Scheffler, Wolfram
  last_name: Scheffler
- first_name: Isabell
  full_name: Senger, Isabell
  last_name: Senger
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Mair C, Scheffler W, Senger I, Sureth-Sloane C. <i>Analyse der Veränderung
    der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten
    Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern</i>. Vol 42.;
    2019.
  apa: Mair, C., Scheffler, W., Senger, I., &#38; Sureth-Sloane, C. (2019). <i>Analyse
    der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer
    standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern</i>
    (Vol. 42).
  bibtex: '@book{Mair_Scheffler_Senger_Sureth-Sloane_2019, series={TAF Wokring Paper
    Series}, title={Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung
    bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des
    Einsatzes von 3D-Druckern}, volume={42}, author={Mair, Christina and Scheffler,
    Wolfram and Senger, Isabell and Sureth-Sloane, Caren}, year={2019}, collection={TAF
    Wokring Paper Series} }'
  chicago: Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane.
    <i>Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung
    einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von
    3D-Druckern</i>. Vol. 42. TAF Wokring Paper Series, 2019.
  ieee: C. Mair, W. Scheffler, I. Senger, and C. Sureth-Sloane, <i>Analyse der Veränderung
    der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten
    Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern</i>, vol. 42.
    2019.
  mla: Mair, Christina, et al. <i>Analyse der Veränderung der zwischenstaatlichen
    Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode
    am Beispiel des Einsatzes von 3D-Druckern</i>. Vol. 42, 2019.
  short: C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Analyse der Veränderung
    der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten
    Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern, 2019.
date_created: 2019-11-13T08:15:09Z
date_updated: 2022-01-06T06:52:10Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
file:
- access_level: closed
  content_type: application/pdf
  creator: kschulz2
  date_created: 2021-03-09T09:35:37Z
  date_updated: 2021-03-09T09:35:37Z
  file_id: '21423'
  file_name: TAF Working Paper No. 42.pdf
  file_size: 1293280
  relation: main_file
  success: 1
file_date_updated: 2021-03-09T09:35:37Z
has_accepted_license: '1'
intvolume: '        42'
language:
- iso: ger
main_file_link:
- open_access: '1'
oa: '1'
publication_status: published
series_title: TAF Wokring Paper Series
status: public
title: Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung
  einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern
type: working_paper
user_id: '68607'
volume: 42
year: '2019'
...
---
_id: '4996'
abstract:
- lang: eng
  text: We analyze the impact of wealth taxes on investment timing decisions under
    uncertainty and irreversibility by employing a real options model of the Dixit/Pindyck
    type. Considering that wealth taxes have been (re-)introduced or are under discussion
    in many countries, investors need decision rules for tax systems with wealth taxation.
    We integrate different valuation methods for wealth tax purposes, distinguish
    between broadly and narrowly defined wealth taxes and vary the wealth tax rate
    to ascertain which wealth tax design is more or less likely to accelerate or delay
    investment. Our main findings are threefold. First, historical cost valuation
    reduces the distortive timing effects of wealth taxation compared to fair value
    accounting. Second, broadening the wealth tax base tends to accelerate investment
    during high interest rate periods and delay investment during low interest rate
    periods. Our results predict that wealth taxes with a broad tax base are likely
    to discourage risky investment in times of near-zero interest rates. These distortive
    wealth tax base effects, however, can be avoided by granting sufficiently high
    depreciation deductions for wealth tax purposes. Third, the investment timing
    effects of wealth tax rate variations are very sensitive to the riskiness of the
    underlying investment. Moreover, investment timing effects crucially depend upon
    the depreciation rate for wealth tax purposes. A tax legislator who aims to encourage
    risk taking should introduce generous depreciation deductions. Our study indicates
    that if a wealth tax is considered to be politically inevitable, possible harmful
    investment effects can be mitigated by choosing appropriate valuation methods
    and parameters.
author:
- 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. Investment Timing Effects of Wealth Taxes under
    Uncertainty and Irreversibility. <i>Journal of Business Economics</i>. 2019;89(4):385-415.
    doi:<a href="https://doi.org/10.1007/s11573-018-0918-4">10.1007/s11573-018-0918-4</a>
  apa: Niemann, R., &#38; Sureth-Sloane, C. (2019). Investment Timing Effects of Wealth
    Taxes under Uncertainty and Irreversibility. <i>Journal of Business Economics</i>,
    <i>89</i>(4), 385–415. <a href="https://doi.org/10.1007/s11573-018-0918-4">https://doi.org/10.1007/s11573-018-0918-4</a>
  bibtex: '@article{Niemann_Sureth-Sloane_2019, title={Investment Timing Effects of
    Wealth Taxes under Uncertainty and Irreversibility}, volume={89}, DOI={<a href="https://doi.org/10.1007/s11573-018-0918-4">10.1007/s11573-018-0918-4</a>},
    number={4}, journal={Journal of Business Economics}, publisher={Springer Nature
    America, Inc}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2019},
    pages={385–415} }'
  chicago: 'Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of
    Wealth Taxes under Uncertainty and Irreversibility.” <i>Journal of Business Economics</i>
    89, no. 4 (2019): 385–415. <a href="https://doi.org/10.1007/s11573-018-0918-4">https://doi.org/10.1007/s11573-018-0918-4</a>.'
  ieee: 'R. Niemann and C. Sureth-Sloane, “Investment Timing Effects of Wealth Taxes
    under Uncertainty and Irreversibility,” <i>Journal of Business Economics</i>,
    vol. 89, no. 4, pp. 385–415, 2019, doi: <a href="https://doi.org/10.1007/s11573-018-0918-4">10.1007/s11573-018-0918-4</a>.'
  mla: Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of Wealth
    Taxes under Uncertainty and Irreversibility.” <i>Journal of Business Economics</i>,
    vol. 89, no. 4, Springer Nature America, Inc, 2019, pp. 385–415, doi:<a href="https://doi.org/10.1007/s11573-018-0918-4">10.1007/s11573-018-0918-4</a>.
  short: R. Niemann, C. Sureth-Sloane, Journal of Business Economics 89 (2019) 385–415.
date_created: 2018-10-29T12:17:58Z
date_updated: 2024-01-30T12:42:59Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s11573-018-0918-4
intvolume: '        89'
issue: '4'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://link.springer.com/article/10.1007/s11573-018-0918-4
oa: '1'
page: 385-415
publication: Journal of Business Economics
publication_identifier:
  issn:
  - 0044-2372
  - 1861-8928
publication_status: published
publisher: Springer Nature America, Inc
quality_controlled: '1'
status: public
title: Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility
type: journal_article
user_id: '74000'
volume: 89
year: '2019'
...
---
_id: '17715'
abstract:
- lang: ger
  text: Der Beitrag stellt die teilweise überschießende Wirkung des Referentenentwurfs
    des Bundesministeriums der Finanzen zur Grunderwerbsteuer mit Blick auf börsennotierte
    Kapitalgesellschaften dar und schlägt eine Erweiterung des Referentenentwurfs
    vor, wobei börsennotierte Kapitalgesellschaften vom Anwendungsbereich der neuen
    Vorschrift ausgenommen werden sollen.
alternative_title:
- (Caren Sureth-Sloane ist Mitglied im Arbeitskreis Verrechnungspreise)
author:
- first_name: .
  full_name: Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft,
    .
  last_name: Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft .,
    Sureth-Sloane C. Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung
    der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften. <i>Betriebs-Berater</i>.
    2019;74(25):1438-1442.
  apa: Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft,
    ., &#38; Sureth-Sloane, C. (2019). Ein Lösungsvorschlag zur Vermeidung der überschießenden
    Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften.
    <i>Betriebs-Berater</i>, <i>74</i>(25), 1438–1442.
  bibtex: '@article{Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft_Sureth-Sloane_2019,
    title={Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform
    bei börsennotierten Kapitalgesellschaften}, volume={74}, number={25}, journal={Betriebs-Berater},
    publisher={Deutscher Fachverlag GmbH }, author={Arbeitskreis Steuern der Schmalenbach-Gesellschaft
    für Betriebswirtschaft, . and Sureth-Sloane, Caren}, year={2019}, pages={1438–1442}
    }'
  chicago: 'Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft,
    ., and Caren Sureth-Sloane. “Ein Lösungsvorschlag zur Vermeidung der überschießenden
    Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften.”
    <i>Betriebs-Berater</i> 74, no. 25 (2019): 1438–42.'
  ieee: . Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft
    and C. Sureth-Sloane, “Ein Lösungsvorschlag zur Vermeidung der überschießenden
    Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften,”
    <i>Betriebs-Berater</i>, vol. 74, no. 25, pp. 1438–1442, 2019.
  mla: Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft,
    ., and Caren Sureth-Sloane. “Ein Lösungsvorschlag zur Vermeidung der überschießenden
    Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften.”
    <i>Betriebs-Berater</i>, vol. 74, no. 25, Deutscher Fachverlag GmbH , 2019, pp.
    1438–42.
  short: . Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft,
    C. Sureth-Sloane, Betriebs-Berater 74 (2019) 1438–1442.
date_created: 2020-08-07T11:55:21Z
date_updated: 2024-04-08T11:09:21Z
department:
- _id: '187'
- _id: '635'
intvolume: '        74'
issue: '25'
language:
- iso: ger
page: 1438-1442
publication: Betriebs-Berater
publisher: 'Deutscher Fachverlag GmbH '
status: public
title: Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform
  bei börsennotierten Kapitalgesellschaften
type: journal_article
user_id: '530'
volume: 74
year: '2019'
...
---
_id: '14903'
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. Aus Daten müssen Informationen werden.
    <i>Frankfurter Allgemeine Zeitung</i>. 2019.
  apa: Asenkerschbaumer, S., &#38; Sureth-Sloane, C. (2019). Aus Daten müssen Informationen
    werden. <i>Frankfurter Allgemeine Zeitung</i>, <i>209</i>.
  bibtex: '@article{Asenkerschbaumer_Sureth-Sloane_2019, title={Aus Daten müssen Informationen
    werden}, number={209}, journal={Frankfurter Allgemeine Zeitung}, author={Asenkerschbaumer,
    Stefan and Sureth-Sloane, Caren}, year={2019} }'
  chicago: Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Aus Daten müssen Informationen
    werden.” <i>Frankfurter Allgemeine Zeitung</i>, 2019.
  ieee: S. Asenkerschbaumer and C. Sureth-Sloane, “Aus Daten müssen Informationen
    werden,” <i>Frankfurter Allgemeine Zeitung</i>, no. 209, 2019.
  mla: Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Aus Daten müssen Informationen
    werden.” <i>Frankfurter Allgemeine Zeitung</i>, no. 209, 2019.
  short: S. Asenkerschbaumer, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung (2019).
date_created: 2019-11-13T08:16:56Z
date_updated: 2023-07-13T13:10:29Z
department:
- _id: '187'
issue: '209'
language:
- iso: ger
page: '18'
publication: Frankfurter Allgemeine Zeitung
publication_date: 2019-09-09
publication_status: published
status: public
title: Aus Daten müssen Informationen werden
type: newspaper_article
user_id: '68544'
year: '2019'
...
---
_id: '3902'
abstract:
- lang: eng
  text: All over the world, firms and governments are increasingly concerned about
    the rise in tax complexity. To manage it and develop effective simplification
    measures, detailed information on the current drivers of complexity is required.
    However, research on this topic is scarce. This is surprising as the latest developments-for
    example, those triggered by the BEPS project-have given rise to the conjecture
    that complexity drivers may have changed, thus questioning the findings of prior
    studies. In this article, we shed light on this issue and provide a global picture
    of the current drivers of tax complexity that multinational corporations face
    based on a survey of 221 highly experienced tax consultants from 108 countries.
    Our results show that prior complexity drivers of the tax code are still important,
    with details and changes of tax regulations being the two most important complexity
    drivers. We also find evidence for new important complexity drivers emerging from
    different areas of the tax framework, such as inconsistent decisions among tax
    officers (tax audits) or retroactively applied tax law amendments (tax enactment).
    Based on the tax consultants' responses, we develop a concept of tax complexity
    that is characterized by two pillars, tax code and tax framework complexity and
    illustrates the various aspects that should be considered when assessing the complexity
    of a country's tax system.
article_type: original
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  id: '22671'
  last_name: Hoppe
- first_name: Deborah
  full_name: Schanz, Deborah
  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
citation:
  ama: Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. What are the Drivers of Tax Complexity
    for MNCs? Global Evidence. <i>Intertax</i>. 2018;46(8/9):654-675.
  apa: Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2018). What are
    the Drivers of Tax Complexity for MNCs? Global Evidence. <i>Intertax</i>, <i>46</i>(8/9),
    654–675.
  bibtex: '@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2018, title={What are the Drivers
    of Tax Complexity for MNCs? Global Evidence}, volume={46}, number={8/9}, journal={Intertax},
    publisher={Kluwer Law International}, author={Hoppe, Thomas and Schanz, Deborah
    and Sturm, Susann and Sureth-Sloane, Caren}, year={2018}, pages={654–675} }'
  chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane.
    “What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” <i>Intertax</i>
    46, no. 8/9 (2018): 654–75.'
  ieee: T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “What are the Drivers
    of Tax Complexity for MNCs? Global Evidence,” <i>Intertax</i>, vol. 46, no. 8/9,
    pp. 654–675, 2018.
  mla: Hoppe, Thomas, et al. “What Are the Drivers of Tax Complexity for MNCs? Global
    Evidence.” <i>Intertax</i>, vol. 46, no. 8/9, Kluwer Law International, 2018,
    pp. 654–75.
  short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Intertax 46 (2018) 654–675.
date_created: 2018-08-13T11:38:40Z
date_updated: 2022-01-06T06:59:54Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
file:
- access_level: closed
  content_type: application/pdf
  creator: hoppet
  date_created: 2019-03-02T12:25:33Z
  date_updated: 2019-03-02T12:25:33Z
  file_id: '8182'
  file_name: Hoppe et al. 2018.pdf
  file_size: 4660077
  relation: main_file
  success: 1
file_date_updated: 2019-03-02T12:25:33Z
has_accepted_license: '1'
intvolume: '        46'
issue: 8/9
language:
- iso: eng
page: 654-675
project:
- _id: '37'
  grant_number: P01
  name: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen
publication: Intertax
publication_identifier:
  issn:
  - "\t0165-2826"
publication_status: published
publisher: Kluwer Law International
quality_controlled: '1'
status: public
title: What are the Drivers of Tax Complexity for MNCs? Global Evidence
type: journal_article
user_id: '68607'
volume: 46
year: '2018'
...
---
_id: '17718'
author:
- first_name: Birgitta
  full_name: Wolff, Birgitta
  last_name: Wolff
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
- first_name: Barbara
  full_name: Weissenberger, Barbara
  last_name: Weissenberger
citation:
  ama: Wolff B, Sureth-Sloane C, Weissenberger B. BWL greift gesellschaftlichen Wandel
    auf. <i>Frankfurter Allgemeine Zeitung</i>. 2018.
  apa: Wolff, B., Sureth-Sloane, C., &#38; Weissenberger, B. (2018). BWL greift gesellschaftlichen
    Wandel auf. <i>Frankfurter Allgemeine Zeitung</i>.
  bibtex: '@article{Wolff_Sureth-Sloane_Weissenberger_2018, title={BWL greift gesellschaftlichen
    Wandel auf}, number={293}, journal={Frankfurter Allgemeine Zeitung}, author={Wolff,
    Birgitta and Sureth-Sloane, Caren and Weissenberger, Barbara}, year={2018} }'
  chicago: Wolff, Birgitta, Caren Sureth-Sloane, and Barbara Weissenberger. “BWL Greift
    Gesellschaftlichen Wandel Auf.” <i>Frankfurter Allgemeine Zeitung</i>, 2018.
  ieee: B. Wolff, C. Sureth-Sloane, and B. Weissenberger, “BWL greift gesellschaftlichen
    Wandel auf,” <i>Frankfurter Allgemeine Zeitung</i>, no. 293, 2018.
  mla: Wolff, Birgitta, et al. “BWL Greift Gesellschaftlichen Wandel Auf.” <i>Frankfurter
    Allgemeine Zeitung</i>, no. 293, 2018.
  short: B. Wolff, C. Sureth-Sloane, B. Weissenberger, Frankfurter Allgemeine Zeitung
    (2018).
date_created: 2020-08-07T11:54:52Z
date_updated: 2022-01-06T06:53:17Z
department:
- _id: '635'
issue: '293'
language:
- iso: eng
main_file_link:
- url: https://www.faz.net/aktuell/wirtschaft/wie-bwl-zu-einer-gesellschaftswissenschaft-wurde-15944677.html
page: '16'
publication: Frankfurter Allgemeine Zeitung
publication_date: 2018-12-17
status: public
title: BWL greift gesellschaftlichen Wandel auf
type: newspaper_article
user_id: '61801'
year: '2018'
...
---
_id: '4874'
abstract:
- lang: ger
  text: "Restrukturierungen werden sowohl durch die Digitalisierung, aber auch durch
    klassische Themen – beispielsweise\r\ndie Notwendigkeit von Umsatz- und Kostensynergien
    in kompetitiven Märkten – verstärkt vorangetrieben.\r\nDieser Beitrag beleuchtet
    vor allem die Motive und Folgen aus wissenschaftlicher Perspektive, indem großzahlige\r\nempirische
    Befunde zu den Themen Beschäftigung, Finanzkennzahlen und Kapitalerhöhungen sowie
    steuerliche\r\nMotive prägnant zusammengefasst und im Kontext des geplanten Joint
    Ventures von thyssenkrupp und Tata\r\nSteel diskutiert werden."
article_type: original
author:
- first_name: Sönke
  full_name: Sievers, Sönke
  id: '46447'
  last_name: Sievers
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
- first_name: André
  full_name: Uhde, André
  id: '36049'
  last_name: Uhde
  orcid: https://orcid.org/0000-0002-8058-8857
citation:
  ama: 'Sievers S, Sureth-Sloane C, Uhde A. Restrukturierungen: operative und finanzielle
    Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.
    <i>Die Wirtschaftsprüfung</i>. 2018;71(9):569-575.'
  apa: 'Sievers, S., Sureth-Sloane, C., &#38; Uhde, A. (2018). Restrukturierungen:
    operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der
    Entwicklungen bei thyssenkrupp. <i>Die Wirtschaftsprüfung</i>, <i>71</i>(9), 569–575.'
  bibtex: '@article{Sievers_Sureth-Sloane_Uhde_2018, title={Restrukturierungen: operative
    und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen
    bei thyssenkrupp}, volume={71}, number={9}, journal={Die Wirtschaftsprüfung},
    author={Sievers, Sönke and Sureth-Sloane, Caren and Uhde, André}, year={2018},
    pages={569–575} }'
  chicago: 'Sievers, Sönke, Caren Sureth-Sloane, and André Uhde. “Restrukturierungen:
    operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der
    Entwicklungen bei thyssenkrupp.” <i>Die Wirtschaftsprüfung</i> 71, no. 9 (2018):
    569–75.'
  ieee: 'S. Sievers, C. Sureth-Sloane, and A. Uhde, “Restrukturierungen: operative
    und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen
    bei thyssenkrupp,” <i>Die Wirtschaftsprüfung</i>, vol. 71, no. 9, pp. 569–575,
    2018.'
  mla: 'Sievers, Sönke, et al. “Restrukturierungen: operative und finanzielle Wertbeiträge.
    Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” <i>Die
    Wirtschaftsprüfung</i>, vol. 71, no. 9, 2018, pp. 569–75.'
  short: S. Sievers, C. Sureth-Sloane, A. Uhde, Die Wirtschaftsprüfung 71 (2018) 569–575.
date_created: 2018-10-26T07:22:22Z
date_updated: 2024-04-17T13:34:51Z
department:
- _id: '275'
intvolume: '        71'
issue: '9'
language:
- iso: ger
main_file_link:
- url: https://www.idw.de/blob/108664/22a8a20e1240f553a0e6794daf8541c4/down-2018-09-data.pdf
page: 569-575
publication: Die Wirtschaftsprüfung
publication_status: published
status: public
title: 'Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung
  vor dem Hintergrund der Entwicklungen bei thyssenkrupp'
type: journal_article
user_id: '36049'
volume: 71
year: '2018'
...
---
_id: '4678'
abstract:
- lang: ger
  text: "Restrukturierungen werden sowohl durch die Digitalisierung, aber auch durch
    klassische Themen – beispielsweise\r\ndie Notwendigkeit von Umsatz- und Kostensynergien
    in kompetitiven Märkten – verstärkt vorangetrieben.\r\nDieser Beitrag beleuchtet
    vor allem die Motive und Folgen aus wissenschaftlicher Perspektive, indem großzahlige\r\nempirische
    Befunde zu den Themen Beschäftigung, Finanzkennzahlen und Kapitalerhöhungen sowie
    steuerliche\r\nMotive prägnant zusammengefasst und im Kontext des geplanten Joint
    Ventures von thyssenkrupp und Tata\r\nSteel diskutiert werden."
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
- first_name: Sönke
  full_name: Sievers, Sönke
  id: '46447'
  last_name: Sievers
- first_name: André
  full_name: Uhde, André
  id: '36049'
  last_name: Uhde
  orcid: https://orcid.org/0000-0002-8058-8857
citation:
  ama: 'Sureth-Sloane C, Sievers S, Uhde A. Restrukturierungen: operative und finanzielle
    Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.
    <i>Die Wirtschaftsprüfung</i>. 2018;71(9):569-575.'
  apa: 'Sureth-Sloane, C., Sievers, S., &#38; Uhde, A. (2018). Restrukturierungen:
    operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der
    Entwicklungen bei thyssenkrupp. <i>Die Wirtschaftsprüfung</i>, <i>71</i>(9), 569–575.'
  bibtex: '@article{Sureth-Sloane_Sievers_Uhde_2018, title={Restrukturierungen: operative
    und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen
    bei thyssenkrupp}, volume={71}, number={9}, journal={Die Wirtschaftsprüfung},
    author={Sureth-Sloane, Caren and Sievers, Sönke and Uhde, André}, year={2018},
    pages={569–575} }'
  chicago: 'Sureth-Sloane, Caren, Sönke Sievers, and André Uhde. “Restrukturierungen:
    operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der
    Entwicklungen bei thyssenkrupp.” <i>Die Wirtschaftsprüfung</i> 71, no. 9 (2018):
    569–75.'
  ieee: 'C. Sureth-Sloane, S. Sievers, and A. Uhde, “Restrukturierungen: operative
    und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen
    bei thyssenkrupp,” <i>Die Wirtschaftsprüfung</i>, vol. 71, no. 9, pp. 569–575,
    2018.'
  mla: 'Sureth-Sloane, Caren, et al. “Restrukturierungen: operative und finanzielle
    Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.”
    <i>Die Wirtschaftsprüfung</i>, vol. 71, no. 9, 2018, pp. 569–75.'
  short: C. Sureth-Sloane, S. Sievers, A. Uhde, Die Wirtschaftsprüfung 71 (2018) 569–575.
date_created: 2018-10-12T08:23:17Z
date_updated: 2026-05-27T10:58:42Z
department:
- _id: '187'
- _id: '188'
- _id: '275'
intvolume: '        71'
issue: '9'
language:
- iso: ger
page: 569-575
publication: Die Wirtschaftsprüfung
status: public
title: 'Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung
  vor dem Hintergrund der Entwicklungen bei thyssenkrupp'
type: journal_article
user_id: '530'
volume: 71
year: '2018'
...