[{"year":"2026","citation":{"mla":"Schipp, Adrian, et al. “Determinants of Tax Complexity: Evidence from a Developing Country.” <i>Intertax</i>, vol. 54, no. 2, 2026, pp. 102–22, doi:<a href=\"http://dx.doi.org/10.2139/ssrn.4924632\">http://dx.doi.org/10.2139/ssrn.4924632</a>.","bibtex":"@article{Schipp_Siahaan_Sureth-Sloane_2026, title={Determinants of Tax Complexity: Evidence from a Developing Country}, volume={54}, DOI={<a href=\"http://dx.doi.org/10.2139/ssrn.4924632\">http://dx.doi.org/10.2139/ssrn.4924632</a>}, number={2}, journal={Intertax}, author={Schipp, Adrian and Siahaan, Fernando and Sureth-Sloane, Caren}, year={2026}, pages={102–122} }","short":"A. Schipp, F. Siahaan, C. Sureth-Sloane, Intertax 54 (2026) 102–122.","apa":"Schipp, A., Siahaan, F., &#38; Sureth-Sloane, C. (2026). Determinants of Tax Complexity: Evidence from a Developing Country. <i>Intertax</i>, <i>54</i>(2), 102–122. <a href=\"http://dx.doi.org/10.2139/ssrn.4924632\">http://dx.doi.org/10.2139/ssrn.4924632</a>","chicago":"Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. “Determinants of Tax Complexity: Evidence from a Developing Country.” <i>Intertax</i> 54, no. 2 (2026): 102–22. <a href=\"http://dx.doi.org/10.2139/ssrn.4924632\">http://dx.doi.org/10.2139/ssrn.4924632</a>.","ieee":"A. Schipp, F. Siahaan, and C. Sureth-Sloane, “Determinants of Tax Complexity: Evidence from a Developing Country,” <i>Intertax</i>, vol. 54, no. 2, pp. 102–122, 2026, doi: <a href=\"http://dx.doi.org/10.2139/ssrn.4924632\">http://dx.doi.org/10.2139/ssrn.4924632</a>.","ama":"Schipp A, Siahaan F, Sureth-Sloane C. Determinants of Tax Complexity: Evidence from a Developing Country. <i>Intertax</i>. 2026;54(2):102-122. doi:<a href=\"http://dx.doi.org/10.2139/ssrn.4924632\">http://dx.doi.org/10.2139/ssrn.4924632</a>"},"page":"102-122","intvolume":"        54","publication_status":"published","issue":"2","title":"Determinants of Tax Complexity: Evidence from a Developing Country","main_file_link":[{"url":"https://kluwerlawonline.com/journalarticle/Intertax/54.2/TAXI2026020"}],"doi":"http://dx.doi.org/10.2139/ssrn.4924632","date_updated":"2026-02-02T13:09:32Z","author":[{"full_name":"Schipp, Adrian","id":"44288","last_name":"Schipp","first_name":"Adrian"},{"first_name":"Fernando","last_name":"Siahaan","full_name":"Siahaan, Fernando"},{"full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren"}],"date_created":"2024-10-30T07:25:39Z","volume":54,"abstract":[{"lang":"eng","text":"This study investigates the determinants of tax complexity in Indonesia, focusing on the perspectives of tax officers and firms, and thus provides a case study relevant to developing countries. Understanding tax complexity in this context is crucial as developing nations frequently encounter legislative, fiscal, and administrative challenges that exacerbate their tax complexity. Complexity can hinder investment, impair tax revenue collection, and impede economic development. The authors adapt a global survey instrument to the Indonesian context and collect responses from Indonesian tax officers and firms. Transfer pricing is perceived as the most complex tax regulation which is consistent with cross-country studies. However, in contrast to the global findings, statutory tax rates and taxes on dividends rank second and third in Indonesia. While Indonesian tax officers emphasize the complexity of transfer pricing regulations, firms are more concerned about the complexity of tax procedures, especially tax guidance and tax audits. Furthermore, comparative analyses show that tax officers perceive tax regulations as being more complex than tax procedures. In contrast, firms perceive the opposite, particularly for tax audits. The findings offer a nuanced picture of tax complexity in a developing country and provide guidance for tax reforms in Indonesia. They also serve as a commencement for further analyses of developing countries."}],"status":"public","type":"journal_article","publication":"Intertax","language":[{"iso":"eng"}],"_id":"56815","user_id":"97894","department":[{"_id":"187"}]},{"type":"working_paper","abstract":[{"text":"This article examines the liquidity effects of a wealth tax on residential rental real estate. Using data from a real estate corporation, we simulate the effects of a wealth tax on cash flows from the rental operations. The level of detail of the data enables us to conduct analyses at the annual, regional and year of construction level. A comparison with real estate data from other sources supports external validity. The results of the simulation show that the introduction of a wealth tax can significantly reduce the cash flow from rental operations and lead to liquidity problems. On average over all observations, a wealth tax rate of 2% leads to a negative cash flow after all costs. In general, this finding implies that growth-oriented real estate is more affected by a wealth tax in terms of liquidity than rental yield-oriented real estate. Particularly in large cities with high market values but relatively low rents, the liquidity effects can be more than three times as high as in rural or industrial regions – potentially leading to a relative loss of investment attractiveness. As a wealth tax is decoupled from rental income, the tax burden is very sensitive to market developments, including the interest rate environment. As a result, investments in residential rental real estate are exposed to additional uncertainty. This additional tax uncertainty might impair the willingness to invest and should therefore be taken into account in political discussions on the reintroduction of a wealth tax.","lang":"eng"}],"status":"public","_id":"63835","department":[{"_id":"187"}],"user_id":"96670","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 221","language":[{"iso":"eng"}],"publication_status":"published","year":"2026","citation":{"chicago":"Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. <i>Liquidity Effects of a Wealth Tax on Residential Rental Real Estate</i>. TRR 266 Accounting for Transparency Working Paper Series No. 221, 2026. <a href=\"https://doi.org/10.2139/ssrn.6147767\">https://doi.org/10.2139/ssrn.6147767</a>.","ieee":"R. Maiterth, Y. Piper, and C. Sureth-Sloane, <i>Liquidity Effects of a Wealth Tax on Residential Rental Real Estate</i>. 2026.","ama":"Maiterth R, Piper Y, Sureth-Sloane C. <i>Liquidity Effects of a Wealth Tax on Residential Rental Real Estate</i>.; 2026. doi:<a href=\"https://doi.org/10.2139/ssrn.6147767\">10.2139/ssrn.6147767</a>","mla":"Maiterth, Ralf, et al. <i>Liquidity Effects of a Wealth Tax on Residential Rental Real Estate</i>. 2026, doi:<a href=\"https://doi.org/10.2139/ssrn.6147767\">10.2139/ssrn.6147767</a>.","bibtex":"@book{Maiterth_Piper_Sureth-Sloane_2026, series={TRR 266 Accounting for Transparency Working Paper Series No. 221}, title={Liquidity Effects of a Wealth Tax on Residential Rental Real Estate}, DOI={<a href=\"https://doi.org/10.2139/ssrn.6147767\">10.2139/ssrn.6147767</a>}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}, year={2026}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 221} }","short":"R. Maiterth, Y. Piper, C. Sureth-Sloane, Liquidity Effects of a Wealth Tax on Residential Rental Real Estate, 2026.","apa":"Maiterth, R., Piper, Y., &#38; Sureth-Sloane, C. (2026). <i>Liquidity Effects of a Wealth Tax on Residential Rental Real Estate</i>. <a href=\"https://doi.org/10.2139/ssrn.6147767\">https://doi.org/10.2139/ssrn.6147767</a>"},"jel":["H22","H23","H24","R31"],"date_updated":"2026-02-09T11:18:25Z","author":[{"first_name":"Ralf","last_name":"Maiterth","full_name":"Maiterth, Ralf"},{"full_name":"Piper, Yuri","id":"49955","last_name":"Piper","first_name":"Yuri"},{"full_name":"Sureth-Sloane, Caren","id":"530","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_created":"2026-02-02T13:38:29Z","title":"Liquidity Effects of a Wealth Tax on Residential Rental Real Estate","doi":"10.2139/ssrn.6147767"},{"language":[{"iso":"eng"}],"_id":"64904","publication_date":"2026-03-02","department":[{"_id":"187"}],"user_id":"96670","status":"public","publication":"Frankfurter Allgemeine Zeitung","type":"newspaper_article","title":"Schocks durch Zölle und Steuern. Handelskonflikte und Abkommen werden zur zentralen Frage für Unternehmen. Wie bewältigen sie die neue Unsicherheit?","date_updated":"2026-03-12T08:54:10Z","date_created":"2026-03-12T08:53:31Z","author":[{"last_name":"Kombert","full_name":"Kombert, Sounia","first_name":"Sounia"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"year":"2026","page":"16, Sp. 1-4","citation":{"apa":"Kombert, S., &#38; Sureth-Sloane, C. (2026). Schocks durch Zölle und Steuern. Handelskonflikte und Abkommen werden zur zentralen Frage für Unternehmen. Wie bewältigen sie die neue Unsicherheit? <i>Frankfurter Allgemeine Zeitung</i>, <i>51</i>, 16, Sp. 1-4.","short":"S. Kombert, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung (2026) 16, Sp. 1-4.","mla":"Kombert, Sounia, and Caren Sureth-Sloane. “Schocks Durch Zölle Und Steuern. Handelskonflikte Und Abkommen Werden Zur Zentralen Frage Für Unternehmen. Wie Bewältigen Sie Die Neue Unsicherheit?” <i>Frankfurter Allgemeine Zeitung</i>, no. 51, 2026, pp. 16, Sp. 1-4.","bibtex":"@article{Kombert_Sureth-Sloane_2026, title={Schocks durch Zölle und Steuern. Handelskonflikte und Abkommen werden zur zentralen Frage für Unternehmen. Wie bewältigen sie die neue Unsicherheit?}, number={51}, journal={Frankfurter Allgemeine Zeitung}, author={Kombert, Sounia and Sureth-Sloane, Caren}, year={2026}, pages={16, Sp. 1-4} }","chicago":"Kombert, Sounia, and Caren Sureth-Sloane. “Schocks Durch Zölle Und Steuern. Handelskonflikte Und Abkommen Werden Zur Zentralen Frage Für Unternehmen. Wie Bewältigen Sie Die Neue Unsicherheit?” <i>Frankfurter Allgemeine Zeitung</i>, 2026.","ieee":"S. Kombert and C. Sureth-Sloane, “Schocks durch Zölle und Steuern. Handelskonflikte und Abkommen werden zur zentralen Frage für Unternehmen. Wie bewältigen sie die neue Unsicherheit?,” <i>Frankfurter Allgemeine Zeitung</i>, no. 51, pp. 16, Sp. 1-4, 2026.","ama":"Kombert S, Sureth-Sloane C. Schocks durch Zölle und Steuern. Handelskonflikte und Abkommen werden zur zentralen Frage für Unternehmen. Wie bewältigen sie die neue Unsicherheit? <i>Frankfurter Allgemeine Zeitung</i>. 2026:16, Sp. 1-4."},"issue":"51"},{"type":"journal_article","publication":"Schmalenbach IMPULSE","status":"public","user_id":"96670","department":[{"_id":"187"}],"_id":"64903","language":[{"iso":"eng"}],"issue":"6","citation":{"mla":"Hoppe, Thomas, et al. “Steuerkomplexität: Wie Lässt Sie Sich Messen Und Welche Folgen Hat Sie?” <i>Schmalenbach IMPULSE</i>, no. 6, 2026, pp. 1–12, doi:<a href=\"https://doi.org/10.54585/IEZK8936\">10.54585/IEZK8936</a>.","bibtex":"@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2026, title={Steuerkomplexität: Wie lässt sie sich messen und welche Folgen hat sie?}, DOI={<a href=\"https://doi.org/10.54585/IEZK8936\">10.54585/IEZK8936</a>}, number={6}, journal={Schmalenbach IMPULSE}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2026}, pages={1–12} }","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Schmalenbach IMPULSE (2026) 1–12.","apa":"Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2026). Steuerkomplexität: Wie lässt sie sich messen und welche Folgen hat sie? <i>Schmalenbach IMPULSE</i>, <i>6</i>, 1–12. <a href=\"https://doi.org/10.54585/IEZK8936\">https://doi.org/10.54585/IEZK8936</a>","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. Steuerkomplexität: Wie lässt sie sich messen und welche Folgen hat sie? <i>Schmalenbach IMPULSE</i>. 2026;(6):1-12. doi:<a href=\"https://doi.org/10.54585/IEZK8936\">10.54585/IEZK8936</a>","chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “Steuerkomplexität: Wie Lässt Sie Sich Messen Und Welche Folgen Hat Sie?” <i>Schmalenbach IMPULSE</i>, no. 6 (2026): 1–12. <a href=\"https://doi.org/10.54585/IEZK8936\">https://doi.org/10.54585/IEZK8936</a>.","ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “Steuerkomplexität: Wie lässt sie sich messen und welche Folgen hat sie?,” <i>Schmalenbach IMPULSE</i>, no. 6, pp. 1–12, 2026, doi: <a href=\"https://doi.org/10.54585/IEZK8936\">10.54585/IEZK8936</a>."},"page":"1-12","year":"2026","author":[{"last_name":"Hoppe","full_name":"Hoppe, Thomas","first_name":"Thomas"},{"last_name":"Schanz","full_name":"Schanz, Deborah","first_name":"Deborah"},{"full_name":"Sturm, Susann","last_name":"Sturm","first_name":"Susann"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"date_created":"2026-03-12T08:49:50Z","date_updated":"2026-03-12T08:54:13Z","doi":"10.54585/IEZK8936","title":"Steuerkomplexität: Wie lässt sie sich messen und welche Folgen hat sie?"},{"status":"public","type":"journal_article","publication":"Journal of International Accounting, Auditing and Taxation (JIAAT)","language":[{"iso":"eng"}],"_id":"63577","user_id":"96670","department":[{"_id":"187"}],"year":"2026","citation":{"apa":"Eberhartinger, E., Speitmann, R., &#38; Sureth-Sloane, C. (2026). Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity. <i>Journal of International Accounting, Auditing and Taxation (JIAAT)</i>, <i>60</i>. <a href=\"https://doi.org/10.1016/j.intaccaudtax.2026.100759\">https://doi.org/10.1016/j.intaccaudtax.2026.100759</a>","short":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Journal of International Accounting, Auditing and Taxation (JIAAT) 60 (2026).","mla":"Eberhartinger, Eva, et al. “Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneity.” <i>Journal of International Accounting, Auditing and Taxation (JIAAT)</i>, vol. 60, 2026, doi:<a href=\"https://doi.org/10.1016/j.intaccaudtax.2026.100759\">10.1016/j.intaccaudtax.2026.100759</a>.","bibtex":"@article{Eberhartinger_Speitmann_Sureth-Sloane_2026, title={Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity}, volume={60}, DOI={<a href=\"https://doi.org/10.1016/j.intaccaudtax.2026.100759\">10.1016/j.intaccaudtax.2026.100759</a>}, journal={Journal of International Accounting, Auditing and Taxation (JIAAT)}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2026} }","chicago":"Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. “Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneity.” <i>Journal of International Accounting, Auditing and Taxation (JIAAT)</i> 60 (2026). <a href=\"https://doi.org/10.1016/j.intaccaudtax.2026.100759\">https://doi.org/10.1016/j.intaccaudtax.2026.100759</a>.","ieee":"E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, “Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity,” <i>Journal of International Accounting, Auditing and Taxation (JIAAT)</i>, vol. 60, 2026, doi: <a href=\"https://doi.org/10.1016/j.intaccaudtax.2026.100759\">10.1016/j.intaccaudtax.2026.100759</a>.","ama":"Eberhartinger E, Speitmann R, Sureth-Sloane C. Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity. <i>Journal of International Accounting, Auditing and Taxation (JIAAT)</i>. 2026;60. doi:<a href=\"https://doi.org/10.1016/j.intaccaudtax.2026.100759\">10.1016/j.intaccaudtax.2026.100759</a>"},"intvolume":"        60","publication_status":"published","title":"Banks' tax disclosure, financial secrecy, and tax haven heterogeneity","doi":"10.1016/j.intaccaudtax.2026.100759","date_updated":"2026-04-02T08:48:50Z","author":[{"last_name":"Eberhartinger","full_name":"Eberhartinger, Eva","first_name":"Eva"},{"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"}],"date_created":"2026-01-13T08:35:28Z","volume":60},{"language":[{"iso":"eng"}],"_id":"65315","user_id":"96670","department":[{"_id":"187"}],"status":"public","type":"journal_article","publication":"eJournal of Tax Research","title":"Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency","date_updated":"2026-04-02T08:43:41Z","date_created":"2026-04-02T08:35:24Z","author":[{"full_name":"Greil, Stefan","last_name":"Greil","first_name":"Stefan"},{"first_name":"Eleonore","last_name":"Kaluza-Thiesen","full_name":"Kaluza-Thiesen, Eleonore"},{"id":"68607","full_name":"Schulz, Kim Alina","last_name":"Schulz","first_name":"Kim Alina"},{"first_name":"Caren","id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane"}],"year":"2026","citation":{"bibtex":"@article{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane, title={Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency}, journal={eJournal of Tax Research}, author={Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren} }","short":"S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, EJournal of Tax Research (n.d.).","mla":"Greil, Stefan, et al. “Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency.” <i>EJournal of Tax Research</i>.","apa":"Greil, S., Kaluza-Thiesen, E., Schulz, K. A., &#38; Sureth-Sloane, C. (n.d.). Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency. <i>EJournal of Tax Research</i>.","ama":"Greil S, Kaluza-Thiesen E, Schulz KA, Sureth-Sloane C. Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency. <i>eJournal of Tax Research</i>.","chicago":"Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane. “Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency.” <i>EJournal of Tax Research</i>, n.d.","ieee":"S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, “Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency,” <i>eJournal of Tax Research</i>."},"publication_status":"unpublished"},{"citation":{"chicago":"Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.” <i>Steuer und Wirtschaft</i> 102, no. 1 (2025): 67–81.","ieee":"R. Maiterth, Y. Piper, and C. Sureth-Sloane, “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien,” <i>Steuer und Wirtschaft</i>, vol. 102, no. 1, pp. 67–81, 2025.","ama":"Maiterth R, Piper Y, Sureth-Sloane C. Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. <i>Steuer und Wirtschaft</i>. 2025;102(1):67-81.","apa":"Maiterth, R., Piper, Y., &#38; Sureth-Sloane, C. (2025). Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. <i>Steuer und Wirtschaft</i>, <i>102</i>(1), 67–81.","short":"R. Maiterth, Y. Piper, C. Sureth-Sloane, Steuer und Wirtschaft 102 (2025) 67–81.","mla":"Maiterth, Ralf, et al. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.” <i>Steuer und Wirtschaft</i>, vol. 102, no. 1, 2025, pp. 67–81.","bibtex":"@article{Maiterth_Piper_Sureth-Sloane_2025, title={Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}, volume={102}, number={1}, journal={Steuer und Wirtschaft}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}, year={2025}, pages={67–81} }"},"page":"67 - 81","intvolume":"       102","year":"2025","issue":"1","title":"Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien","date_created":"2024-10-10T09:27:31Z","author":[{"first_name":"Ralf","full_name":"Maiterth, Ralf","last_name":"Maiterth"},{"id":"49955","full_name":"Piper, Yuri","last_name":"Piper","first_name":"Yuri"},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"}],"volume":102,"date_updated":"2025-05-13T05:45:58Z","status":"public","abstract":[{"lang":"ger","text":"Dieser Beitrag untersucht Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. Mithilfe von Daten einer Immobilien-Kapitalgesellschaft werden die Wirkungen einer Vermögensteuer auf die Cashflows aus der Vermietung von Wohnimmobilien simuliert. Der Detailgrad der Daten ermöglicht dabei Analysen auf Jahres-, Regional- und Baujahresebene. Ein Abgleich mit weiteren Immobiliendaten untermauert die Vergleichbarkeit und Aussagekraft der Analysen. Die Ergebnisse der Simulation zeigen, dass die Einführung einer Vermögensteuer den Cashflow aus dem Mietgeschäft erheblich reduzieren und zu Liquiditätsproblemen führen kann. Im Durchschnitt über alle Beobachtungen\r\nergibt sich bei einem Vermögensteuersatz i.H.v. 2 % ein negativer Cashflow nach Berücksichtigung aller Kosten. Generell bedeutet dies, dass wachstumsorientierte Immobilien durch eine Vermögensteuer liquiditätsmäßig stärker belastet werden als mietrenditeorientierte Immobilien. Insbesondere in Großstädten mit hohen Immobilienwerten, aber verhältnismäßig geringen Mieten, können die Liquiditätseffekte mehr als dreimal so hoch ausfallen wie in ländlichen bzw. industriell-geprägten Regionen, was zu einem relativen Attraktivitätsverlust führen kann. Durch die Entkopplung der Vermögensteuer von den Mieterträgen zeichnet sich eine starke Abhängigkeit der Steuerlast von aktuellen Marktentwicklungen und dem Zinsumfeld ab, was eine zusätzliche Unsicherheit für Investoren darstellt. Diese steuerliche Unsicherheit könnte sich potentiell auf die Investitionsbereitschaft auswirken und sollte daher\r\nin politischen Diskussionen über die Wiedereinführung einer Vermögensteuer berücksichtigt werden."}],"type":"journal_article","publication":"Steuer und Wirtschaft","language":[{"iso":"ger"}],"user_id":"1112","department":[{"_id":"187"}],"_id":"56482"},{"_id":"60596","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 196","user_id":"96670","department":[{"_id":"187"}],"language":[{"iso":"ger"}],"type":"working_paper","status":"public","date_updated":"2026-01-13T08:44:31Z","oa":"1","date_created":"2025-07-14T06:48:31Z","author":[{"last_name":"Dyck","id":"83379","full_name":"Dyck, Daniel","first_name":"Daniel"},{"first_name":"Frank","full_name":"Hechtner, Frank","last_name":"Hechtner"},{"first_name":"Ralf","last_name":"Maiterth","full_name":"Maiterth, Ralf"},{"first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530","full_name":"Sureth-Sloane, Caren"}],"title":"Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen","main_file_link":[{"url":"https://steuerrecht.uni-koeln.de/sites/steuerrecht/StuW/Jahrgaenge/StuW_2025_-_Sonderheft_NeSt.pdf","open_access":"1"}],"doi":"http://dx.doi.org/10.2139/ssrn.5337276 ","year":"2025","citation":{"apa":"Dyck, D., Hechtner, F., Maiterth, R., &#38; Sureth-Sloane, C. (2025). <i>Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen</i>. <a href=\"http://dx.doi.org/10.2139/ssrn.5337276 \">http://dx.doi.org/10.2139/ssrn.5337276 </a>","bibtex":"@book{Dyck_Hechtner_Maiterth_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 196}, title={Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen}, DOI={<a href=\"http://dx.doi.org/10.2139/ssrn.5337276 \">http://dx.doi.org/10.2139/ssrn.5337276 </a>}, author={Dyck, Daniel and Hechtner, Frank and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 196} }","short":"D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen, 2025.","mla":"Dyck, Daniel, et al. <i>Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen</i>. 2025, doi:<a href=\"http://dx.doi.org/10.2139/ssrn.5337276 \">http://dx.doi.org/10.2139/ssrn.5337276 </a>.","ama":"Dyck D, Hechtner F, Maiterth R, Sureth-Sloane C. <i>Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen</i>.; 2025. doi:<a href=\"http://dx.doi.org/10.2139/ssrn.5337276 \">http://dx.doi.org/10.2139/ssrn.5337276 </a>","chicago":"Dyck, Daniel, Frank Hechtner, Ralf Maiterth, and Caren Sureth-Sloane. <i>Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen</i>. TRR 266 Accounting for Transparency Working Paper Series No. 196, 2025. <a href=\"http://dx.doi.org/10.2139/ssrn.5337276 \">http://dx.doi.org/10.2139/ssrn.5337276 </a>.","ieee":"D. Dyck, F. Hechtner, R. Maiterth, and C. Sureth-Sloane, <i>Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen</i>. 2025."}},{"type":"journal_article","publication":"Steuer und Wirtschaft, Sonderheft NeSt","status":"public","user_id":"96670","department":[{"_id":"187"}],"_id":"63580","language":[{"iso":"eng"}],"issue":"3","citation":{"ieee":"D. Dyck, F. Hechtner, R. Maiterth, and C. Sureth-Sloane, “Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen,” <i>Steuer und Wirtschaft, Sonderheft NeSt</i>, vol. 102, no. 3, pp. 26–44, 2025.","chicago":"Dyck, Daniel, Frank Hechtner, Ralf Maiterth, and Caren Sureth-Sloane. “Abschreibungen Als Mittel Der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.” <i>Steuer Und Wirtschaft, Sonderheft NeSt</i> 102, no. 3 (2025): 26–44.","ama":"Dyck D, Hechtner F, Maiterth R, Sureth-Sloane C. Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen. <i>Steuer und Wirtschaft, Sonderheft NeSt</i>. 2025;102(3):26-44.","short":"D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Steuer Und Wirtschaft, Sonderheft NeSt 102 (2025) 26–44.","mla":"Dyck, Daniel, et al. “Abschreibungen Als Mittel Der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.” <i>Steuer Und Wirtschaft, Sonderheft NeSt</i>, vol. 102, no. 3, 2025, pp. 26–44.","bibtex":"@article{Dyck_Hechtner_Maiterth_Sureth-Sloane_2025, title={Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen}, volume={102}, number={3}, journal={Steuer und Wirtschaft, Sonderheft NeSt}, author={Dyck, Daniel and Hechtner, Frank and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2025}, pages={26–44} }","apa":"Dyck, D., Hechtner, F., Maiterth, R., &#38; Sureth-Sloane, C. (2025). Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen. <i>Steuer Und Wirtschaft, Sonderheft NeSt</i>, <i>102</i>(3), 26–44."},"intvolume":"       102","page":"26-44","year":"2025","date_created":"2026-01-13T08:48:23Z","author":[{"first_name":"Daniel","last_name":"Dyck","id":"83379","full_name":"Dyck, Daniel"},{"last_name":"Hechtner","full_name":"Hechtner, Frank","first_name":"Frank"},{"first_name":"Ralf","full_name":"Maiterth, Ralf","last_name":"Maiterth"},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"}],"volume":102,"date_updated":"2026-01-13T08:48:36Z","title":"Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen"},{"citation":{"ama":"Chen A, Hieber P, Sureth-Sloane C. How Much to Pay for Tax Certainty? 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The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty.” <i>International Tax and Public Finance</i>, 2025, doi:<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>.","apa":"Chen, A., Hieber, P., &#38; Sureth-Sloane, C. (2025). How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty. <i>International Tax and Public Finance</i>. <a href=\"https://doi.org/10.1007/s10797-025-09930-8\">https://doi.org/10.1007/s10797-025-09930-8</a>"},"year":"2025","doi":"10.1007/s10797-025-09930-8","title":"How Much to Pay for Tax Certainty? 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Sureth-Sloane, “Anti-Tax Avoidance Rules and Tax Complexity,” <i>World Tax Journal</i>, vol. 17, no. 1, pp. 1–23, 2025.","chicago":"Schanz, Deborah, Felix Siegel, and Caren Sureth-Sloane. “Anti-Tax Avoidance Rules and Tax Complexity.” <i>World Tax Journal</i> 17, no. 1 (2025): 1–23.","ama":"Schanz D, Siegel F, Sureth-Sloane C. Anti-Tax Avoidance Rules and Tax Complexity. <i>World Tax Journal</i>. 2025;17(1):1-23.","apa":"Schanz, D., Siegel, F., &#38; Sureth-Sloane, C. (2025). Anti-Tax Avoidance Rules and Tax Complexity. <i>World Tax Journal</i>, <i>17</i>(1), 1–23.","bibtex":"@article{Schanz_Siegel_Sureth-Sloane_2025, title={Anti-Tax Avoidance Rules and Tax Complexity}, volume={17}, number={1}, journal={World Tax Journal}, author={Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2025}, pages={1–23} }","short":"D. Schanz, F. Siegel, C. Sureth-Sloane, World Tax Journal 17 (2025) 1–23.","mla":"Schanz, Deborah, et al. “Anti-Tax Avoidance Rules and Tax Complexity.” <i>World Tax Journal</i>, vol. 17, no. 1, 2025, pp. 1–23."},"intvolume":"        17","page":"1 - 23","date_updated":"2025-02-24T17:22:29Z","author":[{"first_name":"Deborah","last_name":"Schanz","full_name":"Schanz, Deborah"},{"first_name":"Felix","full_name":"Siegel, Felix","last_name":"Siegel"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"date_created":"2025-02-04T07:59:21Z","volume":17,"title":"Anti-Tax Avoidance Rules and Tax Complexity","main_file_link":[{"url":"https://doi.org/10.59403/29r4aza"}]},{"author":[{"last_name":"Diller","full_name":"Diller, Markus","first_name":"Markus"},{"last_name":"Lorenz","full_name":"Lorenz, Johannes","first_name":"Johannes"},{"first_name":"Georg","full_name":"Schneider, Georg","last_name":"Schneider"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"date_created":"2024-10-16T09:09:05Z","volume":100,"oa":"1","date_updated":"2025-03-04T08:03:15Z","main_file_link":[{"open_access":"1","url":"https://doi.org/10.2308/TAR-2021-0477"}],"doi":"10.2308/TAR- 2021-0477","title":"Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency","issue":"2","citation":{"chicago":"Diller, Markus, Johannes Lorenz, Georg Schneider, and Caren Sureth-Sloane. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” <i>The Accounting Review</i> 100, no. 2 (2025): 71–102. <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">https://doi.org/10.2308/TAR- 2021-0477</a>.","ieee":"M. Diller, J. Lorenz, G. Schneider, and C. Sureth-Sloane, “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency,” <i>The Accounting Review</i>, vol. 100, no. 2, pp. 71–102, 2025, doi: <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>.","ama":"Diller M, Lorenz J, Schneider G, Sureth-Sloane C. Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. <i>The Accounting Review</i>. 2025;100(2):71-102. doi:<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>","apa":"Diller, M., Lorenz, J., Schneider, G., &#38; Sureth-Sloane, C. (2025). Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. <i>The Accounting Review</i>, <i>100</i>(2), 71–102. <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">https://doi.org/10.2308/TAR- 2021-0477</a>","short":"M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review 100 (2025) 71–102.","bibtex":"@article{Diller_Lorenz_Schneider_Sureth-Sloane_2025, title={Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency}, volume={100}, DOI={<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>}, number={2}, journal={The Accounting Review}, author={Diller, Markus and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}, year={2025}, pages={71–102} }","mla":"Diller, Markus, et al. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” <i>The Accounting Review</i>, vol. 100, no. 2, 2025, pp. 71–102, doi:<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>."},"page":"71 - 102","intvolume":"       100","year":"2025","user_id":"74000","department":[{"_id":"187"}],"_id":"56641","language":[{"iso":"eng"}],"type":"journal_article","publication":"The Accounting Review","status":"public"},{"date_updated":"2025-04-01T11:49:32Z","oa":"1","date_created":"2025-03-25T08:51:57Z","author":[{"full_name":"Dyck, Daniel","id":"83379","last_name":"Dyck","first_name":"Daniel"}],"title":"Corporate Tax Planning and Enforcement","doi":"10.2139/ssrn.5186857","main_file_link":[{"open_access":"1"}],"year":"2025","citation":{"chicago":"Dyck, Daniel. <i>Corporate Tax Planning and Enforcement</i>. TRR 266 Accounting for Transparency Working Paper Series No. 186, 2025. <a href=\"https://doi.org/10.2139/ssrn.5186857\">https://doi.org/10.2139/ssrn.5186857</a>.","ieee":"D. Dyck, <i>Corporate Tax Planning and Enforcement</i>. 2025.","ama":"Dyck D. <i>Corporate Tax Planning and Enforcement</i>.; 2025. doi:<a href=\"https://doi.org/10.2139/ssrn.5186857\">10.2139/ssrn.5186857</a>","bibtex":"@book{Dyck_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 186}, title={Corporate Tax Planning and Enforcement}, DOI={<a href=\"https://doi.org/10.2139/ssrn.5186857\">10.2139/ssrn.5186857</a>}, author={Dyck, Daniel}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 186} }","mla":"Dyck, Daniel. <i>Corporate Tax Planning and Enforcement</i>. 2025, doi:<a href=\"https://doi.org/10.2139/ssrn.5186857\">10.2139/ssrn.5186857</a>.","short":"D. Dyck, Corporate Tax Planning and Enforcement, 2025.","apa":"Dyck, D. (2025). <i>Corporate Tax Planning and Enforcement</i>. <a href=\"https://doi.org/10.2139/ssrn.5186857\">https://doi.org/10.2139/ssrn.5186857</a>"},"_id":"59096","department":[{"_id":"187"}],"user_id":"74000","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 186","language":[{"iso":"eng"}],"type":"working_paper","abstract":[{"text":"This study investigates how strategic interactions between corporate tax planning and tax enforcement are affected by two policy instruments: strengthening tax enforcement by increasing the number of specialized enforcement staff and improving tax audit technologies. I employ an economic model with a board of director's investment in a Tax Control Framework (TCF) and a tax manager's tax planning effort jointly shaping corporate tax planning and a tax auditor's technology-based audit decision. I show that the board only invests in the TCF when the enforcement environment is sufficiently strict, because it trades-off the costs and benefits of tax planning. Since strengthening tax enforcement decreases tax planning effort, the result can be less investment in a TCF in a strict enforcement environment, implying that TCF investment and enforcement can be strategic substitutes. Strikingly, I identify conditions under which improvements in tax audit technology increase corporate tax planning and impair tax audit efficiency, due to a crowding-out of audit incentives. This result contradicts the view that improving audit technologies is universally effective, particularly in tax authorities with adequate staffing.","lang":"eng"}],"status":"public"},{"year":"2025","citation":{"bibtex":"@book{Gerdes_Harst_Schanz_Sureth-Sloane_2025, title={2024 Global Tax Complexity Survey}, DOI={<a href=\"https://doi.org/10.52569/WEMV6812\">10.52569/WEMV6812</a>}, publisher={TRR 266 Accounting for Transparency}, author={Gerdes, Kristin and Harst, Simon  and Schanz, Deborah and Sureth-Sloane, Caren}, year={2025} }","short":"K. Gerdes, S. Harst, D. Schanz, C. Sureth-Sloane, 2024 Global Tax Complexity Survey, TRR 266 Accounting for Transparency, 2025.","mla":"Gerdes, Kristin, et al. <i>2024 Global Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2025, doi:<a href=\"https://doi.org/10.52569/WEMV6812\">10.52569/WEMV6812</a>.","apa":"Gerdes, K., Harst, S., Schanz, D., &#38; Sureth-Sloane, C. (2025). <i>2024 Global Tax Complexity Survey</i>. TRR 266 Accounting for Transparency. <a href=\"https://doi.org/10.52569/WEMV6812\">https://doi.org/10.52569/WEMV6812</a>","chicago":"Gerdes, Kristin, Simon  Harst, Deborah Schanz, and Caren Sureth-Sloane. <i>2024 Global Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2025. <a href=\"https://doi.org/10.52569/WEMV6812\">https://doi.org/10.52569/WEMV6812</a>.","ieee":"K. Gerdes, S. Harst, D. Schanz, and C. Sureth-Sloane, <i>2024 Global Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2025.","ama":"Gerdes K, Harst S, Schanz D, Sureth-Sloane C. <i>2024 Global Tax Complexity Survey</i>. TRR 266 Accounting for Transparency; 2025. doi:<a href=\"https://doi.org/10.52569/WEMV6812\">10.52569/WEMV6812</a>"},"title":"2024 Global Tax Complexity Survey","main_file_link":[{"open_access":"1"}],"doi":"10.52569/WEMV6812","oa":"1","date_updated":"2025-08-06T07:59:44Z","publisher":"TRR 266 Accounting for Transparency","date_created":"2025-07-23T08:41:26Z","author":[{"first_name":"Kristin","last_name":"Gerdes","full_name":"Gerdes, Kristin"},{"last_name":"Harst","full_name":"Harst, Simon ","first_name":"Simon "},{"first_name":"Deborah","full_name":"Schanz, Deborah","last_name":"Schanz"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530","first_name":"Caren"}],"status":"public","type":"report","language":[{"iso":"eng"}],"_id":"60733","user_id":"74000","department":[{"_id":"187"}]},{"_id":"46048","department":[{"_id":"187"}],"user_id":"97894","series_title":"TRR 266 Working Paper Series","language":[{"iso":"eng"}],"type":"working_paper","status":"public","date_updated":"2025-08-13T08:11:34Z","author":[{"last_name":"Dyck","id":"83379","full_name":"Dyck, Daniel","first_name":"Daniel"},{"first_name":"Johannes","last_name":"Lorenz","full_name":"Lorenz, Johannes"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane"}],"date_created":"2023-07-13T12:07:54Z","title":"Tax Disputes - The Role of Technology and Controversy Expertise","doi":"https://dx.doi.org/10.2139/ssrn.4214449 ","main_file_link":[{"url":"https://ssrn.com/abstract=4214449"}],"year":"2025","citation":{"mla":"Dyck, Daniel, et al. <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>. 2025, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>.","short":"D. Dyck, J. Lorenz, C. Sureth-Sloane, Tax Disputes - The Role of Technology and Controversy Expertise, 2025.","bibtex":"@book{Dyck_Lorenz_Sureth-Sloane_2025, series={TRR 266 Working Paper Series}, title={Tax Disputes - The Role of Technology and Controversy Expertise}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>}, author={Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Working Paper Series} }","apa":"Dyck, D., Lorenz, J., &#38; Sureth-Sloane, C. (2025). <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>","ama":"Dyck D, Lorenz J, Sureth-Sloane C. <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>.; 2025. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>","chicago":"Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>. TRR 266 Working Paper Series, 2025. <a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>.","ieee":"D. Dyck, J. Lorenz, and C. Sureth-Sloane, <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>. 2025."}},{"oa":"1","date_updated":"2025-08-13T18:14:24Z","author":[{"first_name":"Kim Alina","full_name":"Schulz, Kim Alina","id":"68607","last_name":"Schulz"},{"full_name":"Sureth-Sloane, Caren","id":"530","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_created":"2025-08-13T18:09:14Z","title":"Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences","doi":"https://dx.doi.org/10.2139/ssrn.5378524","main_file_link":[{"url":"https://ssrn.com/abstract=5378524","open_access":"1"}],"publication_status":"published","year":"2025","jel":["H21","H26","H32","H83"],"citation":{"mla":"Schulz, Kim Alina, and Caren Sureth-Sloane. <i>Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences</i>. 2025, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.5378524\">https://dx.doi.org/10.2139/ssrn.5378524</a>.","short":"K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences, 2025.","bibtex":"@book{Schulz_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 204}, title={Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.5378524\">https://dx.doi.org/10.2139/ssrn.5378524</a>}, author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 204} }","apa":"Schulz, K. A., &#38; Sureth-Sloane, C. (2025). <i>Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.5378524\">https://dx.doi.org/10.2139/ssrn.5378524</a>","ama":"Schulz KA, Sureth-Sloane C. <i>Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences</i>.; 2025. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.5378524\">https://dx.doi.org/10.2139/ssrn.5378524</a>","chicago":"Schulz, Kim Alina, and Caren Sureth-Sloane. <i>Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences</i>. TRR 266 Accounting for Transparency Working Paper Series No. 204, 2025. <a href=\"https://dx.doi.org/10.2139/ssrn.5378524\">https://dx.doi.org/10.2139/ssrn.5378524</a>.","ieee":"K. A. Schulz and C. Sureth-Sloane, <i>Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences</i>. 2025."},"_id":"60926","department":[{"_id":"187"}],"user_id":"68607","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 204","language":[{"iso":"eng"}],"type":"working_paper","abstract":[{"text":"Recent regulatory changes and the adoption of the ‘DAC 7’ EU Directive have significantly increased the importance of Tax compliance management systems (Tax CMS) in German tax audits. Our interview-based study, which draws on the insights of experts from various sectors, including industry and commerce on the one hand side and tax advisors on the other hand side, reveals nuanced perspectives on the impact of Tax CMS on tax audits. Our results reveal that the number of Tax CMS in German firms has increased in recent years and that, in particular, the majority of large firms have implemented these control systems. From a firm’s perspective, there has been no discernible impact on the duration, scope, or focus of tax audits, nor the frequency of tax disputes or the number and size of tax refunds. However, tax practitioners in advisory firms report a slight positive change in the audit environment, with fewer tax disputes, and a more efficiency-driven approach to audit procedures, with an increase in process-oriented audits. These findings represent preliminary observations on the use and effectiveness of Tax CMS in tax audits. They provide early insights into the advantages and disadvantages of these systems. These findings are particularly relevant given the expected increasing role of Tax CMS in German tax audits, driven by ongoing regulatory developments. ","lang":"eng"}],"status":"public"},{"title":"Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?","date_updated":"2025-09-11T08:11:07Z","volume":78,"author":[{"first_name":"Henning","id":"92812","full_name":"Giese, Henning","last_name":"Giese"},{"first_name":"Svea","full_name":"Holtmann, Svea","last_name":"Holtmann"},{"last_name":"Koch","full_name":"Koch, Reinald","first_name":"Reinald"},{"first_name":"Dominika","last_name":"Langenmayr","full_name":"Langenmayr, Dominika"}],"date_created":"2025-08-19T10:16:55Z","year":"2025","page":"34-40","intvolume":"        78","citation":{"ieee":"H. Giese, S. Holtmann, R. Koch, and D. Langenmayr, “Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?,” <i>ifo Schnelldienst</i>, vol. 78, no. 8, pp. 34–40, 2025.","chicago":"Giese, Henning, Svea Holtmann, Reinald Koch, and Dominika Langenmayr. “Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?” <i>ifo Schnelldienst</i> 78, no. 8 (2025): 34–40.","ama":"Giese H, Holtmann S, Koch R, Langenmayr D. Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland? <i>ifo Schnelldienst</i>. 2025;78(8):34-40.","apa":"Giese, H., Holtmann, S., Koch, R., &#38; Langenmayr, D. (2025). Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland? <i>ifo Schnelldienst</i>, <i>78</i>(8), 34–40.","short":"H. Giese, S. Holtmann, R. Koch, D. Langenmayr, ifo Schnelldienst 78 (2025) 34–40.","mla":"Giese, Henning, et al. “Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?” <i>ifo Schnelldienst</i>, vol. 78, no. 8, 2025, pp. 34–40.","bibtex":"@article{Giese_Holtmann_Koch_Langenmayr_2025, title={Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?}, volume={78}, number={8}, journal={ifo Schnelldienst}, author={Giese, Henning and Holtmann, Svea and Koch, Reinald and Langenmayr, Dominika}, year={2025}, pages={34–40} }"},"quality_controlled":"1","issue":"8","language":[{"iso":"ger"}],"_id":"60949","department":[{"_id":"187"}],"user_id":"97894","status":"public","publication":"ifo Schnelldienst","type":"journal_article"},{"language":[{"iso":"eng"}],"keyword":["Check-the-box","Legal Form","Tax Complexity","Tax Misperception","Behavioral Taxation","Tax Advice"],"department":[{"_id":"187"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 203","user_id":"97894","_id":"61491","status":"public","abstract":[{"text":"We examine behavioral frictions in entrepreneurs’ tax planning when choosing between corporate and partnership taxation under a check-the-box rule. Using German tax return data, we show that only a small fraction of entrepreneurs opt for corporate taxation, despite substantial potential tax savings. A pre registered incentivized online experiment demonstrates that complexity aversion, status quo bias, and misperception about the corporate tax burden—arising from the interaction of corporate and deferred dividend taxation—help explain the preference for partnership taxation. We further find that these behavioral frictions heighten liquidity risk under the corporate system, particularly in the face of unexpected cash flow needs. Finally, a survey of German tax advisors indicates that tax advice only partially mitigates these frictions. Some advisors misperceive the benefits of corporate taxation, while others anticipate client biases and therefore refrain from recommending the corporate tax system.","lang":"eng"}],"type":"working_paper","doi":"10.2139/ssrn.5378466","title":"Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice ","date_created":"2025-10-01T09:26:32Z","author":[{"first_name":"Kay","full_name":"Blaufus, Kay","last_name":"Blaufus"},{"last_name":"Maiterth","full_name":"Maiterth, Ralf","first_name":"Ralf"},{"first_name":"Michael","full_name":"Milde, Michael","last_name":"Milde"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"date_updated":"2025-10-01T09:29:57Z","page":"107","jel":["H25","D91","D22"],"citation":{"ama":"Blaufus K, Maiterth R, Milde M, Sureth-Sloane C. <i>Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice </i>.; 2025. doi:<a href=\"https://doi.org/10.2139/ssrn.5378466\">10.2139/ssrn.5378466</a>","chicago":"Blaufus, Kay, Ralf Maiterth, Michael Milde, and Caren Sureth-Sloane. <i>Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice </i>. TRR 266 Accounting for Transparency Working Paper Series No. 203, 2025. <a href=\"https://doi.org/10.2139/ssrn.5378466\">https://doi.org/10.2139/ssrn.5378466</a>.","ieee":"K. Blaufus, R. Maiterth, M. Milde, and C. Sureth-Sloane, <i>Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice </i>. 2025.","apa":"Blaufus, K., Maiterth, R., Milde, M., &#38; Sureth-Sloane, C. (2025). <i>Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice </i>. <a href=\"https://doi.org/10.2139/ssrn.5378466\">https://doi.org/10.2139/ssrn.5378466</a>","short":"K. Blaufus, R. Maiterth, M. Milde, C. Sureth-Sloane, Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice , 2025.","bibtex":"@book{Blaufus_Maiterth_Milde_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 203}, title={Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice }, DOI={<a href=\"https://doi.org/10.2139/ssrn.5378466\">10.2139/ssrn.5378466</a>}, author={Blaufus, Kay and Maiterth, Ralf and Milde, Michael and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 203} }","mla":"Blaufus, Kay, et al. <i>Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice </i>. 2025, doi:<a href=\"https://doi.org/10.2139/ssrn.5378466\">10.2139/ssrn.5378466</a>."},"year":"2025","publication_status":"published"},{"_id":"61490","department":[{"_id":"187"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 201","user_id":"97894","language":[{"iso":"eng"}],"type":"working_paper","abstract":[{"lang":"eng","text":"This study examines the effect of tax complexity on the market value of publicly traded firms. Using firm-level measures of tax complexity, we find that a one standard deviation increase in tax complexity—comparable in magnitude to the rise following the U.S. Tax Cuts and Jobs Act—is associated with a 2.6% decline in Tobin’s Q. The effect is particularly pronounced for complexity arising from anti-avoidance regulations and post-filing procedures. The negative valuation effect is more substantial for firms with limited opportunities for international profit shifting, weak governance, or low internal information quality. Further analyses reveal that tax system complexity is associated with a reduced growth potential of firms and less R&D and thus negative real responses that go beyond negative investment effects. Overall, our findings provide novel evidence of the economic costs of tax complexity and contribute to the debate on the design of efficient and equitable tax systems."}],"status":"public","date_updated":"2025-10-01T09:27:34Z","author":[{"first_name":"Anna-Sophie","full_name":"Braun, Anna-Sophie","last_name":"Braun"},{"first_name":"Reinald","full_name":"Koch, Reinald","last_name":"Koch"},{"full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren"}],"date_created":"2025-10-01T09:20:05Z","title":"Tax Complexity and Firm Value","doi":"10.2139/ssrn.5378221","publication_status":"published","year":"2025","page":"48","jel":["M12","H26","H25","H32"],"citation":{"chicago":"Braun, Anna-Sophie, Reinald Koch, and Caren Sureth-Sloane. <i>Tax Complexity and Firm Value</i>. TRR 266 Accounting for Transparency Working Paper Series No. 201, 2025. <a href=\"https://doi.org/10.2139/ssrn.5378221\">https://doi.org/10.2139/ssrn.5378221</a>.","ieee":"A.-S. Braun, R. Koch, and C. Sureth-Sloane, <i>Tax Complexity and Firm Value</i>. 2025.","ama":"Braun A-S, Koch R, Sureth-Sloane C. <i>Tax Complexity and Firm Value</i>.; 2025. doi:<a href=\"https://doi.org/10.2139/ssrn.5378221\">10.2139/ssrn.5378221</a>","apa":"Braun, A.-S., Koch, R., &#38; Sureth-Sloane, C. (2025). <i>Tax Complexity and Firm Value</i>. <a href=\"https://doi.org/10.2139/ssrn.5378221\">https://doi.org/10.2139/ssrn.5378221</a>","short":"A.-S. Braun, R. Koch, C. Sureth-Sloane, Tax Complexity and Firm Value, 2025.","mla":"Braun, Anna-Sophie, et al. <i>Tax Complexity and Firm Value</i>. 2025, doi:<a href=\"https://doi.org/10.2139/ssrn.5378221\">10.2139/ssrn.5378221</a>.","bibtex":"@book{Braun_Koch_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 201}, title={Tax Complexity and Firm Value}, DOI={<a href=\"https://doi.org/10.2139/ssrn.5378221\">10.2139/ssrn.5378221</a>}, author={Braun, Anna-Sophie and Koch, Reinald and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 201} }"}},{"title":"An Economic Analysis of Joint Tax Audits","doi":"10.2139/ssrn.5398645","main_file_link":[{"url":"https://ssrn.com/abstract=5398645","open_access":"1"}],"date_updated":"2025-10-02T08:56:48Z","oa":"1","author":[{"first_name":"Daniel","id":"83379","full_name":"Dyck, Daniel","last_name":"Dyck"},{"first_name":"Thomas","last_name":"Kourouxous","full_name":"Kourouxous, Thomas"},{"last_name":"Lorenz","full_name":"Lorenz, Johannes","first_name":"Johannes"}],"date_created":"2025-10-02T08:53:38Z","year":"2025","page":"57","citation":{"chicago":"Dyck, Daniel, Thomas Kourouxous, and Johannes Lorenz. <i>An Economic Analysis of Joint Tax Audits</i>. TRR 266 Accounting for Transparency Working Paper Series No. 208, 2025. <a href=\"https://doi.org/10.2139/ssrn.5398645\">https://doi.org/10.2139/ssrn.5398645</a>.","ieee":"D. Dyck, T. Kourouxous, and J. Lorenz, <i>An Economic Analysis of Joint Tax Audits</i>. 2025.","ama":"Dyck D, Kourouxous T, Lorenz J. <i>An Economic Analysis of Joint Tax Audits</i>.; 2025. doi:<a href=\"https://doi.org/10.2139/ssrn.5398645\">10.2139/ssrn.5398645</a>","apa":"Dyck, D., Kourouxous, T., &#38; Lorenz, J. (2025). <i>An Economic Analysis of Joint Tax Audits</i>. <a href=\"https://doi.org/10.2139/ssrn.5398645\">https://doi.org/10.2139/ssrn.5398645</a>","short":"D. Dyck, T. Kourouxous, J. Lorenz, An Economic Analysis of Joint Tax Audits, 2025.","mla":"Dyck, Daniel, et al. <i>An Economic Analysis of Joint Tax Audits</i>. 2025, doi:<a href=\"https://doi.org/10.2139/ssrn.5398645\">10.2139/ssrn.5398645</a>.","bibtex":"@book{Dyck_Kourouxous_Lorenz_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 208}, title={An Economic Analysis of Joint Tax Audits}, DOI={<a href=\"https://doi.org/10.2139/ssrn.5398645\">10.2139/ssrn.5398645</a>}, author={Dyck, Daniel and Kourouxous, Thomas and Lorenz, Johannes}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 208} }"},"publication_status":"published","keyword":["joint tax audits","double taxation","dispute prevention","income shifting"],"language":[{"iso":"eng"}],"_id":"61508","department":[{"_id":"187"}],"user_id":"97894","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 208","abstract":[{"lang":"eng","text":"We investigate how tax authorities use joint tax audits as a coordinated enforcement tool in cross-border transactions of a multinational firm. Joint tax audits aim to resolve potential tax disputes early, before such disputes escalate into costly and time-consuming resolution procedures that may not fully eliminate double taxation. Employing a game-theoretic model, we identify settings in which we expect joint audits to occur and investigate their effect on the firm's expected tax payments and tax audit efficiency. We find that the occurrence of joint audits critically depends on the double taxation risk in the absence of joint audits. Unless tax rules are consistently applied, joint audits can occur more often when this risk is higher. The reason is that the firm changes its income-shifting strategy to reduce its expected tax payments, and thereby also enables tax authorities to better target tax disputes via joint audits that would otherwise escalate. However, we identify conditions under which joint audits are then detrimental to tax audit efficiency, particularly when the firm prefers them most. Our results imply that cost-sharing arrangements for joint audits should be tailored to the level of double taxation risk, with firm involvement having the potential to improve efficiency when this risk is high."}],"status":"public","type":"working_paper"}]