[{"date_updated":"2026-01-13T08:44:31Z","title":"Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen","status":"public","year":"2025","author":[{"id":"83379","first_name":"Daniel","last_name":"Dyck","full_name":"Dyck, Daniel"},{"full_name":"Hechtner, Frank","first_name":"Frank","last_name":"Hechtner"},{"last_name":"Maiterth","first_name":"Ralf","full_name":"Maiterth, Ralf"},{"id":"530","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"doi":"http://dx.doi.org/10.2139/ssrn.5337276 ","user_id":"96670","main_file_link":[{"open_access":"1","url":"https://steuerrecht.uni-koeln.de/sites/steuerrecht/StuW/Jahrgaenge/StuW_2025_-_Sonderheft_NeSt.pdf"}],"_id":"60596","language":[{"iso":"ger"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 196","citation":{"short":"D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen, 2025.","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.","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} }","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>","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>."},"type":"working_paper","oa":"1","department":[{"_id":"187"}],"date_created":"2025-07-14T06:48:31Z"},{"department":[{"_id":"187"}],"type":"working_paper","keyword":["Check-the-box","Legal Form","Tax Complexity","Tax Misperception","Behavioral Taxation","Tax Advice"],"date_created":"2025-10-01T09:26:32Z","abstract":[{"lang":"eng","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."}],"citation":{"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>.","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>","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} }","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>","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.","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.","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>."},"user_id":"97894","doi":"10.2139/ssrn.5378466","_id":"61491","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 203","language":[{"iso":"eng"}],"page":"107","publication_status":"published","date_updated":"2025-10-01T09:29:57Z","author":[{"full_name":"Blaufus, Kay","last_name":"Blaufus","first_name":"Kay"},{"full_name":"Maiterth, Ralf","first_name":"Ralf","last_name":"Maiterth"},{"last_name":"Milde","first_name":"Michael","full_name":"Milde, Michael"},{"last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530"}],"jel":["H25","D91","D22"],"status":"public","title":"Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice ","year":"2025"},{"date_created":"2025-10-01T09:20:05Z","type":"working_paper","department":[{"_id":"187"}],"citation":{"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>.","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>","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} }","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>","ieee":"A.-S. Braun, R. Koch, and C. Sureth-Sloane, <i>Tax Complexity and Firm Value</i>. 2025.","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>.","short":"A.-S. Braun, R. Koch, C. Sureth-Sloane, Tax Complexity and Firm Value, 2025."},"abstract":[{"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.","lang":"eng"}],"page":"48","language":[{"iso":"eng"}],"_id":"61490","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 201","user_id":"97894","doi":"10.2139/ssrn.5378221","status":"public","year":"2025","title":"Tax Complexity and Firm Value","jel":["M12","H26","H25","H32"],"author":[{"first_name":"Anna-Sophie","last_name":"Braun","full_name":"Braun, Anna-Sophie"},{"first_name":"Reinald","last_name":"Koch","full_name":"Koch, Reinald"},{"id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"publication_status":"published","date_updated":"2025-10-01T09:27:34Z"},{"citation":{"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>","ieee":"D. Dyck, T. Kourouxous, and J. Lorenz, <i>An Economic Analysis of Joint Tax Audits</i>. 2025.","short":"D. Dyck, T. Kourouxous, J. Lorenz, An Economic Analysis of Joint Tax Audits, 2025.","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>.","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>.","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>","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} }"},"abstract":[{"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.","lang":"eng"}],"date_created":"2025-10-02T08:53:38Z","department":[{"_id":"187"}],"oa":"1","type":"working_paper","keyword":["joint tax audits","double taxation","dispute prevention","income shifting"],"author":[{"last_name":"Dyck","first_name":"Daniel","full_name":"Dyck, Daniel","id":"83379"},{"last_name":"Kourouxous","first_name":"Thomas","full_name":"Kourouxous, Thomas"},{"first_name":"Johannes","last_name":"Lorenz","full_name":"Lorenz, Johannes"}],"status":"public","title":"An Economic Analysis of Joint Tax Audits","year":"2025","publication_status":"published","date_updated":"2025-10-02T08:56:48Z","language":[{"iso":"eng"}],"_id":"61508","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 208","page":"57","main_file_link":[{"url":"https://ssrn.com/abstract=5398645","open_access":"1"}],"user_id":"97894","doi":"10.2139/ssrn.5398645"},{"user_id":"97894","language":[{"iso":"eng"}],"_id":"61502","series_title":"Working Papers Dissertations 155","date_updated":"2025-10-02T08:34:52Z","year":"2025","title":"Sloppiness in Tax Disputes: How to Prevent Litigation?","status":"public","author":[{"last_name":"Dyck","first_name":"Daniel","full_name":"Dyck, Daniel","id":"83379"},{"full_name":"Lorenz, Johannes","first_name":"Johannes","last_name":"Lorenz"},{"orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"type":"working_paper","department":[{"_id":"187"}],"date_created":"2025-10-02T08:34:26Z","abstract":[{"lang":"eng","text":"This study introduces sloppiness---the inaccurate preparation of supporting information during tax disputes---as a neglected but critical factor influencing taxpayer noncompliance. We conceptualize sloppiness as arising both from imperfections in the internal information environment, exacerbated by structural uncertainty over litigation outcomes (factual dimension), and from strategic aversion to compliance effort (strategic dimension). We examine whether and to what extent improved documentation and engaging an internal monitoring expert can mitigate sloppiness and prevent litigation. Using a game-theoretic model, we derive equilibrium strategies for a tax manager's compliance effort, a monitoring expert's dispute resolution effort, and a tax authority's litigation decision. Absent a monitoring expert, we find that improved documentation consistently reduces the litigation probability. However, when a monitoring expert is present, we surprisingly find that improved documentation crowds out compliance effort and can increase the litigation probability. Overall, our results suggest that sloppiness can be overcome either through strong documentation alone or by engaging a monitoring expert when documentation is weak, with the latter approach becoming more attractive as the dispute resolution costs decline."}],"citation":{"short":"D. Dyck, J. Lorenz, C. Sureth-Sloane, Sloppiness in Tax Disputes: How to Prevent Litigation?, 2025.","chicago":"Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. <i>Sloppiness in Tax Disputes: How to Prevent Litigation?</i> Working Papers Dissertations 155, 2025.","apa":"Dyck, D., Lorenz, J., &#38; Sureth-Sloane, C. (2025). <i>Sloppiness in Tax Disputes: How to Prevent Litigation?</i>","ieee":"D. Dyck, J. Lorenz, and C. Sureth-Sloane, <i>Sloppiness in Tax Disputes: How to Prevent Litigation?</i> 2025.","ama":"Dyck D, Lorenz J, Sureth-Sloane C. <i>Sloppiness in Tax Disputes: How to Prevent Litigation?</i>; 2025.","bibtex":"@book{Dyck_Lorenz_Sureth-Sloane_2025, series={Working Papers Dissertations 155}, title={Sloppiness in Tax Disputes: How to Prevent Litigation?}, author={Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}, year={2025}, collection={Working Papers Dissertations 155} }","mla":"Dyck, Daniel, et al. <i>Sloppiness in Tax Disputes: How to Prevent Litigation?</i> 2025."}},{"department":[{"_id":"187"}],"type":"newspaper_article","date_created":"2025-11-13T08:10:41Z","citation":{"ieee":"H. Giese, K. A. Schulz, and C. Sureth-Sloane, “Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. ,” <i>Frankfurter Allgemeine Zeitung</i>, vol. 261, no. 16, 2025.","apa":"Giese, H., Schulz, K. A., &#38; Sureth-Sloane, C. (2025). Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. . <i>Frankfurter Allgemeine Zeitung</i>, <i>261</i>(16).","short":"H. Giese, K.A. Schulz, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 261 (2025).","chicago":"Giese, Henning, Kim Alina Schulz, and Caren Sureth-Sloane. “Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. .” <i>Frankfurter Allgemeine Zeitung</i>, 2025.","mla":"Giese, Henning, et al. “Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. .” <i>Frankfurter Allgemeine Zeitung</i>, vol. 261, no. 16, 2025.","bibtex":"@article{Giese_Schulz_Sureth-Sloane_2025, title={Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. }, volume={261}, number={16}, journal={Frankfurter Allgemeine Zeitung}, author={Giese, Henning and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2025} }","ama":"Giese H, Schulz KA, Sureth-Sloane C. Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. . <i>Frankfurter Allgemeine Zeitung</i>. 2025."},"publication":"Frankfurter Allgemeine Zeitung","issue":"16","volume":261,"user_id":"97894","publication_date":"2025-11-10","_id":"62175","language":[{"iso":"ger"}],"intvolume":"       261","publication_status":"published","date_updated":"2025-11-13T08:11:00Z","author":[{"id":"92812","first_name":"Henning","last_name":"Giese","full_name":"Giese, Henning"},{"full_name":"Schulz, Kim Alina","last_name":"Schulz","first_name":"Kim Alina","id":"68607"},{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530"}],"status":"public","year":"2025","title":"Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. "},{"volume":34,"user_id":"96670","doi":"10.1080/09638180.2023.2239298","language":[{"iso":"eng"}],"_id":"62733","page":"89-122","intvolume":"        34","date_updated":"2025-12-02T08:35:41Z","author":[{"first_name":"Tobias","last_name":"Bornemann","orcid":"0000-0003-4299-0551","full_name":"Bornemann, Tobias","id":"88419"},{"last_name":"Moosmann","first_name":"Anna-Lena","full_name":"Moosmann, Anna-Lena"},{"full_name":"Novotny-Farkas, Zoltán","first_name":"Zoltán","last_name":"Novotny-Farkas"}],"year":"2025","status":"public","title":"The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market  Segment","department":[{"_id":"187"}],"type":"journal_article","date_created":"2025-12-02T08:31:36Z","quality_controlled":"1","citation":{"mla":"Bornemann, Tobias, et al. “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market  Segment.” <i>European Accounting Review</i>, vol. 34, no. 1, 2025, pp. 89–122, doi:<a href=\"https://doi.org/10.1080/09638180.2023.2239298\">10.1080/09638180.2023.2239298</a>.","bibtex":"@article{Bornemann_Moosmann_Novotny-Farkas_2025, title={The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market  Segment}, volume={34}, DOI={<a href=\"https://doi.org/10.1080/09638180.2023.2239298\">10.1080/09638180.2023.2239298</a>}, number={1}, journal={European Accounting Review}, author={Bornemann, Tobias and Moosmann, Anna-Lena and Novotny-Farkas, Zoltán}, year={2025}, pages={89–122} }","ama":"Bornemann T, Moosmann A-L, Novotny-Farkas Z. The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market  Segment. <i>European Accounting Review</i>. 2025;34(1):89-122. doi:<a href=\"https://doi.org/10.1080/09638180.2023.2239298\">10.1080/09638180.2023.2239298</a>","ieee":"T. Bornemann, A.-L. Moosmann, and Z. Novotny-Farkas, “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market  Segment,” <i>European Accounting Review</i>, vol. 34, no. 1, pp. 89–122, 2025, doi: <a href=\"https://doi.org/10.1080/09638180.2023.2239298\">10.1080/09638180.2023.2239298</a>.","apa":"Bornemann, T., Moosmann, A.-L., &#38; Novotny-Farkas, Z. (2025). The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market  Segment. <i>European Accounting Review</i>, <i>34</i>(1), 89–122. <a href=\"https://doi.org/10.1080/09638180.2023.2239298\">https://doi.org/10.1080/09638180.2023.2239298</a>","short":"T. Bornemann, A.-L. Moosmann, Z. Novotny-Farkas, European Accounting Review 34 (2025) 89–122.","chicago":"Bornemann, Tobias, Anna-Lena Moosmann, and Zoltán Novotny-Farkas. “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market  Segment.” <i>European Accounting Review</i> 34, no. 1 (2025): 89–122. <a href=\"https://doi.org/10.1080/09638180.2023.2239298\">https://doi.org/10.1080/09638180.2023.2239298</a>."},"publication":"European Accounting Review","issue":"1"},{"language":[{"iso":"eng"}],"_id":"62732","page":"7-30","volume":47,"doi":"10.2308/JATA-2022-019","user_id":"96670","author":[{"id":"88419","orcid":"0000-0003-4299-0551","first_name":"Tobias","last_name":"Bornemann","full_name":"Bornemann, Tobias"},{"full_name":"Auer, Sylvia","first_name":"Sylvia","last_name":"Auer"},{"full_name":"Eberhartinger, Eva","last_name":"Eberhartinger","first_name":"Eva"}],"year":"2025","title":"Does Fair Value Taxation Affect Banks' Investment Portfolio and Risk-Taking?","status":"public","intvolume":"        47","date_updated":"2025-12-02T08:28:36Z","date_created":"2025-12-02T08:27:14Z","department":[{"_id":"187"}],"type":"journal_article","citation":{"short":"T. Bornemann, S. Auer, E. Eberhartinger, Journal of the American Taxation Association 47 (2025) 7–30.","chicago":"Bornemann, Tobias, Sylvia Auer, and Eva Eberhartinger. “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?” <i>Journal of the American Taxation Association</i> 47, no. 1 (2025): 7–30. <a href=\"https://doi.org/10.2308/JATA-2022-019\">https://doi.org/10.2308/JATA-2022-019</a>.","ieee":"T. Bornemann, S. Auer, and E. Eberhartinger, “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?,” <i>Journal of the American Taxation Association</i>, vol. 47, no. 1, pp. 7–30, 2025, doi: <a href=\"https://doi.org/10.2308/JATA-2022-019\">10.2308/JATA-2022-019</a>.","apa":"Bornemann, T., Auer, S., &#38; Eberhartinger, E. (2025). Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking? <i>Journal of the American Taxation Association</i>, <i>47</i>(1), 7–30. <a href=\"https://doi.org/10.2308/JATA-2022-019\">https://doi.org/10.2308/JATA-2022-019</a>","bibtex":"@article{Bornemann_Auer_Eberhartinger_2025, title={Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?}, volume={47}, DOI={<a href=\"https://doi.org/10.2308/JATA-2022-019\">10.2308/JATA-2022-019</a>}, number={1}, journal={Journal of the American Taxation Association}, author={Bornemann, Tobias and Auer, Sylvia and Eberhartinger, Eva}, year={2025}, pages={7–30} }","ama":"Bornemann T, Auer S, Eberhartinger E. Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking? <i>Journal of the American Taxation Association</i>. 2025;47(1):7-30. doi:<a href=\"https://doi.org/10.2308/JATA-2022-019\">10.2308/JATA-2022-019</a>","mla":"Bornemann, Tobias, et al. “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?” <i>Journal of the American Taxation Association</i>, vol. 47, no. 1, 2025, pp. 7–30, doi:<a href=\"https://doi.org/10.2308/JATA-2022-019\">10.2308/JATA-2022-019</a>."},"issue":"1","publication":"Journal of the American Taxation Association","quality_controlled":"1"},{"_id":"46047","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://doi.org/10.1007/s10797-025-09930-8","open_access":"1"}],"user_id":"96670","doi":"10.1007/s10797-025-09930-8","jel":["G11","H25","M41","M42","M48"],"author":[{"first_name":"An","last_name":"Chen","full_name":"Chen, An"},{"full_name":"Hieber, Peter","first_name":"Peter","last_name":"Hieber"},{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"year":"2025","status":"public","title":"How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty","publication_status":"published","date_updated":"2026-01-12T12:24:11Z","date_created":"2023-07-13T12:03:15Z","department":[{"_id":"187"}],"oa":"1","type":"working_paper","citation":{"ama":"Chen A, Hieber P, Sureth-Sloane C. <i>How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty</i>.; 2025. doi:<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>","bibtex":"@book{Chen_Hieber_Sureth-Sloane_2025, title={How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty}, DOI={<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>}, author={Chen, An and Hieber, Peter and Sureth-Sloane, Caren}, year={2025} }","mla":"Chen, An, et al. <i>How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty</i>. 2025, doi:<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>.","chicago":"Chen, An, Peter Hieber, and Caren Sureth-Sloane. <i>How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty</i>, 2025. <a href=\"https://doi.org/10.1007/s10797-025-09930-8\">https://doi.org/10.1007/s10797-025-09930-8</a>.","short":"A. Chen, P. Hieber, C. Sureth-Sloane, How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty, 2025.","apa":"Chen, A., Hieber, P., &#38; Sureth-Sloane, C. (2025). <i>How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty</i>. <a href=\"https://doi.org/10.1007/s10797-025-09930-8\">https://doi.org/10.1007/s10797-025-09930-8</a>","ieee":"A. Chen, P. Hieber, and C. Sureth-Sloane, <i>How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty</i>. 2025."},"abstract":[{"text":"This study examines the impact of tax certainty through advance tax rulings (ATRs) on firms' risky investments under cash flow and tax uncertainty. Both firms and governments have expressed growing concern about increasing tax uncertainty, due to frequent tax reforms and the difficulty in applying ambiguous tax laws and anticipating audit outcomes. One remedy is the provision of ATRs, which offer upfront clarification of tax issues to reduce tax uncertainty and increase risk-taking. We analyze how these uncertainties, along with different tax rates, loss offset provisions, and ATR fees affect investment strategies. Our results suggest, first, that ATRs encourage riskier investments, particularly in tax regimes with generous loss offsets. We identify optimal ranges of ATR fees that benefit firms and tax authorities. Second, we show that it may be beneficial to design ATRs with a low or negative fee. Third, our study reveals a U-shaped relationship between firms' risk aversion and their willingness to pay for tax certainty, with willingness being higher for firms at low or high levels of risk aversion. In contrast, moderately risk-averse firms are only willing to accept low fees. Overall, our results highlight the importance of low-cost tax certainty combined with generous loss offset provisions to encourage risky investments.","lang":"eng"}]},{"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} }","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>","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>.","short":"K. Gerdes, S. Harst, D. Schanz, C. Sureth-Sloane, 2024 Global Tax Complexity Survey, TRR 266 Accounting for Transparency, 2025.","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.","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>"},"department":[{"_id":"187"}],"oa":"1","type":"report","date_created":"2025-07-23T08:41:26Z","date_updated":"2025-08-06T07:59:44Z","author":[{"full_name":"Gerdes, Kristin","last_name":"Gerdes","first_name":"Kristin"},{"full_name":"Harst, Simon ","first_name":"Simon ","last_name":"Harst"},{"last_name":"Schanz","first_name":"Deborah","full_name":"Schanz, Deborah"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","id":"530"}],"title":"2024 Global Tax Complexity Survey","year":"2025","status":"public","user_id":"74000","doi":"10.52569/WEMV6812","_id":"60733","language":[{"iso":"eng"}],"publisher":"TRR 266 Accounting for Transparency","main_file_link":[{"open_access":"1"}]},{"date_created":"2023-07-13T12:07:54Z","type":"working_paper","department":[{"_id":"187"}],"citation":{"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>","ieee":"D. Dyck, J. Lorenz, and C. Sureth-Sloane, <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>. 2025.","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>.","short":"D. Dyck, J. Lorenz, C. Sureth-Sloane, Tax Disputes - The Role of Technology and Controversy Expertise, 2025.","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>.","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>","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} }"},"main_file_link":[{"url":"https://ssrn.com/abstract=4214449"}],"_id":"46048","series_title":"TRR 266 Working Paper Series","language":[{"iso":"eng"}],"doi":"https://dx.doi.org/10.2139/ssrn.4214449 ","user_id":"97894","status":"public","year":"2025","title":"Tax Disputes - The Role of Technology and Controversy Expertise","author":[{"first_name":"Daniel","last_name":"Dyck","full_name":"Dyck, Daniel","id":"83379"},{"last_name":"Lorenz","first_name":"Johannes","full_name":"Lorenz, Johannes"},{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_updated":"2025-08-13T08:11:34Z"},{"date_updated":"2025-08-13T18:14:24Z","publication_status":"published","jel":["H21","H26","H32","H83"],"author":[{"id":"68607","full_name":"Schulz, Kim Alina","first_name":"Kim Alina","last_name":"Schulz"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"}],"year":"2025","status":"public","title":"Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences","doi":"https://dx.doi.org/10.2139/ssrn.5378524","user_id":"68607","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 204","_id":"60926","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://ssrn.com/abstract=5378524","open_access":"1"}],"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"}],"citation":{"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>","ieee":"K. A. Schulz and C. Sureth-Sloane, <i>Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences</i>. 2025.","short":"K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences, 2025.","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>.","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>.","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>","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} }"},"oa":"1","department":[{"_id":"187"}],"type":"working_paper","date_created":"2025-08-13T18:09:14Z"},{"volume":78,"user_id":"97894","language":[{"iso":"ger"}],"_id":"60949","page":"34-40","intvolume":"        78","date_updated":"2025-09-11T08:11:07Z","author":[{"id":"92812","full_name":"Giese, Henning","first_name":"Henning","last_name":"Giese"},{"first_name":"Svea","last_name":"Holtmann","full_name":"Holtmann, Svea"},{"full_name":"Koch, Reinald","last_name":"Koch","first_name":"Reinald"},{"full_name":"Langenmayr, Dominika","first_name":"Dominika","last_name":"Langenmayr"}],"year":"2025","status":"public","title":"Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?","department":[{"_id":"187"}],"type":"journal_article","date_created":"2025-08-19T10:16:55Z","quality_controlled":"1","citation":{"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.","short":"H. Giese, S. Holtmann, R. Koch, D. Langenmayr, ifo Schnelldienst 78 (2025) 34–40.","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.","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.","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} }","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.","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."},"issue":"8","publication":"ifo Schnelldienst"},{"type":"journal_article","department":[{"_id":"187"}],"date_created":"2026-01-05T13:40:30Z","quality_controlled":"1","issue":"4","publication":"Junior Management Science","citation":{"bibtex":"@article{Wiredu_2025, title={Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects}, volume={10}, DOI={<a href=\"https://doi.org/10.582/jums/v10i4pp985-1008\">10.582/jums/v10i4pp985-1008</a>}, number={4}, journal={Junior Management Science}, author={Wiredu, Laura}, year={2025}, pages={985–1008} }","ama":"Wiredu L. Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects. <i>Junior Management Science</i>. 2025;10(4):985-1008. doi:<a href=\"https://doi.org/10.582/jums/v10i4pp985-1008\">10.582/jums/v10i4pp985-1008</a>","mla":"Wiredu, Laura. “Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects.” <i>Junior Management Science</i>, vol. 10, no. 4, 2025, pp. 985–1008, doi:<a href=\"https://doi.org/10.582/jums/v10i4pp985-1008\">10.582/jums/v10i4pp985-1008</a>.","chicago":"Wiredu, Laura. “Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects.” <i>Junior Management Science</i> 10, no. 4 (2025): 985–1008. <a href=\"https://doi.org/10.582/jums/v10i4pp985-1008\">https://doi.org/10.582/jums/v10i4pp985-1008</a>.","short":"L. Wiredu, Junior Management Science 10 (2025) 985–1008.","ieee":"L. Wiredu, “Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects,” <i>Junior Management Science</i>, vol. 10, no. 4, pp. 985–1008, 2025, doi: <a href=\"https://doi.org/10.582/jums/v10i4pp985-1008\">10.582/jums/v10i4pp985-1008</a>.","apa":"Wiredu, L. (2025). Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects. <i>Junior Management Science</i>, <i>10</i>(4), 985–1008. <a href=\"https://doi.org/10.582/jums/v10i4pp985-1008\">https://doi.org/10.582/jums/v10i4pp985-1008</a>"},"user_id":"96670","doi":"10.582/jums/v10i4pp985-1008","volume":10,"page":"985-1008","_id":"63470","language":[{"iso":"eng"}],"date_updated":"2026-03-19T10:17:07Z","intvolume":"        10","year":"2025","status":"public","title":"Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects","author":[{"id":"69559","full_name":"Wiredu, Laura","first_name":"Laura","last_name":"Wiredu"}]},{"page":"251-258","_id":"65379","language":[{"iso":"ger"}],"publisher":"KoR","user_id":"115848","doi":"KORKOR1476665","volume":"Heft 7-8/2025","status":"public","title":"ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen","year":"2025","author":[{"first_name":"Philipp","last_name":"Hofmann","full_name":"Hofmann, Philipp"},{"first_name":"Sönke","last_name":"Sievers","full_name":"Sievers, Sönke","id":"46447"},{"last_name":"Li","first_name":"Reeyarn","full_name":"Li, Reeyarn","id":"102450"}],"publication_identifier":{"unknown":["1617-8084"]},"publication_status":"published","date_updated":"2026-04-08T10:02:30Z","date_created":"2026-04-08T10:01:11Z","type":"working_paper","department":[{"_id":"186"},{"_id":"275"}],"citation":{"short":"P. Hofmann, S. Sievers, R. Li, ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen, KoR, 2025.","chicago":"Hofmann, Philipp, Sönke Sievers, and Reeyarn Li. <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>. Vol. Heft 7-8/2025. KoR, 2025. <a href=\"https://doi.org/KORKOR1476665\">https://doi.org/KORKOR1476665</a>.","apa":"Hofmann, P., Sievers, S., &#38; Li, R. (2025). <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen: Vol. Heft 7-8/2025</i> (pp. 251–258). KoR. <a href=\"https://doi.org/KORKOR1476665\">https://doi.org/KORKOR1476665</a>","ieee":"P. Hofmann, S. Sievers, and R. Li, <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>, vol. Heft 7-8/2025. KoR, 2025, pp. 251–258.","ama":"Hofmann P, Sievers S, Li R. <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>. Vol Heft 7-8/2025. KoR; 2025:251-258. doi:<a href=\"https://doi.org/KORKOR1476665\">KORKOR1476665</a>","bibtex":"@book{Hofmann_Sievers_Li_2025, title={ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen}, volume={Heft 7-8/2025}, DOI={<a href=\"https://doi.org/KORKOR1476665\">KORKOR1476665</a>}, publisher={KoR}, author={Hofmann, Philipp and Sievers, Sönke and Li, Reeyarn}, year={2025}, pages={251–258} }","mla":"Hofmann, Philipp, et al. <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>. KoR, 2025, pp. 251–58, doi:<a href=\"https://doi.org/KORKOR1476665\">KORKOR1476665</a>."},"abstract":[{"lang":"ger","text":"Diese Studie analysiert die ESEF-Berichterstattung in Deutschland seit der Einführung der iXBRL-basierten Berichtspflicht durch die ESMA im Jahr 2020. Anhand einer Stichprobe von 610 kapitalmarktorientierten Unternehmen der Frankfurter Börse im Zeitraum 2020-2023 wird gezeigt, dass 60,5% der Jahresabschlüsse die ESEF-Anforderungen vollständig erfüllen. Größere Unternehmen haben höhere Konformitätsraten als FSE-Scale und ausländische Unternehmen. Die Untersuchung der Taxonomie-Erweiterungen verdeutlicht, dass größere Unternehmen eher Erweiterungs-Tags nutzen, was mit Theorien freiwilliger Offenlegung übereinstimmt. Die verpflichtende Einführung des Anhang-Taggings im Jahr 2022 führte zu einer erhöhten Tagging-Granularität und verbesserter Offenlegungsqualität. Die Ergebnisse verdeutlichen Herausforderungen bei der ESEF-Umsetzung, wie Zugangsbarrieren und inkonsistente Durchsetzung, und geben Einblicke in unternehmensspezifische Offenlegungspraktiken im Kontext strukturierter Berichterstattung."}]},{"author":[{"full_name":"Diller, Markus","last_name":"Diller","first_name":"Markus"},{"full_name":"Lorenz, Johannes","last_name":"Lorenz","first_name":"Johannes"},{"last_name":"Schneider","first_name":"Georg","full_name":"Schneider, Georg"},{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane"}],"year":"2025","title":"Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency","intvolume":"       100","date_updated":"2026-04-09T07:35:36Z","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://doi.org/10.2308/TAR-2021-0477","open_access":"1"}],"doi":"10.2308/TAR- 2021-0477","issue":"2","publication":"The Accounting Review","date_created":"2024-10-16T09:09:05Z","department":[{"_id":"187"}],"type":"journal_article","status":"public","_id":"56641","page":"71 - 102","volume":100,"user_id":"74000","citation":{"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>.","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>","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>.","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>.","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>","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} }"},"quality_controlled":"1","oa":"1"},{"type":"journal_article","department":[{"_id":"187"}],"date_created":"2026-01-13T08:41:48Z","quality_controlled":"1","publication":"International Tax and Public Finance","citation":{"chicago":"Chen, An, Peter Hieber, and Caren Sureth-Sloane. “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>, 2025. <a href=\"https://doi.org/10.1007/s10797-025-09930-8\">https://doi.org/10.1007/s10797-025-09930-8</a>.","short":"A. Chen, P. Hieber, C. Sureth-Sloane, International Tax and Public Finance (2025).","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>","ieee":"A. Chen, P. Hieber, and C. Sureth-Sloane, “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>, 2025, doi: <a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>.","ama":"Chen A, Hieber P, Sureth-Sloane C. 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>. Published online 2025. doi:<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>","bibtex":"@article{Chen_Hieber_Sureth-Sloane_2025, title={How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty}, DOI={<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>}, journal={International Tax and Public Finance}, author={Chen, An and Hieber, Peter and Sureth-Sloane, Caren}, year={2025} }","mla":"Chen, An, et al. “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>, 2025, doi:<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>."},"doi":"10.1007/s10797-025-09930-8","user_id":"74000","_id":"63579","language":[{"iso":"eng"}],"date_updated":"2026-04-09T07:35:12Z","year":"2025","title":"How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty","status":"public","author":[{"full_name":"Chen, An","last_name":"Chen","first_name":"An"},{"last_name":"Hieber","first_name":"Peter","full_name":"Hieber, Peter"},{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530"}]},{"citation":{"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} }","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.","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.","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.","short":"D. Schanz, F. Siegel, C. Sureth-Sloane, World Tax Journal 17 (2025) 1–23.","ieee":"D. Schanz, F. Siegel, and C. Sureth-Sloane, “Anti-Tax Avoidance Rules and Tax Complexity,” <i>World Tax Journal</i>, vol. 17, no. 1, pp. 1–23, 2025.","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."},"issue":"1","publication":"World Tax Journal","quality_controlled":"1","date_created":"2025-02-04T07:59:21Z","department":[{"_id":"187"}],"type":"journal_article","author":[{"first_name":"Deborah","last_name":"Schanz","full_name":"Schanz, Deborah"},{"last_name":"Siegel","first_name":"Felix","full_name":"Siegel, Felix"},{"id":"530","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren"}],"status":"public","title":"Anti-Tax Avoidance Rules and Tax Complexity","year":"2025","intvolume":"        17","date_updated":"2026-04-09T07:34:57Z","language":[{"iso":"eng"}],"_id":"58500","main_file_link":[{"url":"https://doi.org/10.59403/29r4aza"}],"page":"1 - 23","volume":17,"user_id":"74000"},{"intvolume":"       102","date_updated":"2026-04-09T07:35:42Z","author":[{"full_name":"Maiterth, Ralf","first_name":"Ralf","last_name":"Maiterth"},{"full_name":"Piper, Yuri","first_name":"Yuri","last_name":"Piper","id":"49955"},{"first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530"}],"title":"Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien","status":"public","year":"2025","volume":102,"user_id":"74000","_id":"56482","language":[{"iso":"ger"}],"page":"67 - 81","abstract":[{"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.","lang":"ger"}],"quality_controlled":"1","citation":{"ama":"Maiterth R, Piper Y, Sureth-Sloane C. Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. <i>Steuer und Wirtschaft</i>. 2025;102(1):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} }","mla":"Maiterth, Ralf, et al. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.” <i>Steuer und Wirtschaft</i>, vol. 102, no. 1, 2025, pp. 67–81.","short":"R. Maiterth, Y. Piper, C. Sureth-Sloane, Steuer und Wirtschaft 102 (2025) 67–81.","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.","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.","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."},"issue":"1","publication":"Steuer und Wirtschaft","department":[{"_id":"187"}],"type":"journal_article","date_created":"2024-10-10T09:27:31Z"},{"publication":"Ethik und Gesellschaft","citation":{"chicago":"Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit – Ein Gespräch.” <i>Ethik und Gesellschaft</i> 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025): 1–31. <a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">https://doi.org/10.18156/eug-2-2025-art-2.</a>","short":"K. Schönhärl, C. Sureth-Sloane, Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025) 1–31.","ieee":"K. Schönhärl and C. Sureth-Sloane, “Steuern und Steuergerechtigkeit – Ein Gespräch,” <i>Ethik und Gesellschaft</i>, vol. 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben, pp. 1–31, 2025, doi: <a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">10.18156/eug-2-2025-art-2.</a>","apa":"Schönhärl, K., &#38; Sureth-Sloane, C. (2025). Steuern und Steuergerechtigkeit – Ein Gespräch. <i>Ethik und Gesellschaft</i>, <i>19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben</i>, 1–31. <a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">https://doi.org/10.18156/eug-2-2025-art-2.</a>","bibtex":"@article{Schönhärl_Sureth-Sloane_2025, title={Steuern und Steuergerechtigkeit – Ein Gespräch}, volume={19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben}, DOI={<a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">10.18156/eug-2-2025-art-2.</a>}, journal={Ethik und Gesellschaft}, author={Schönhärl, Korinna and Sureth-Sloane, Caren}, year={2025}, pages={1–31} }","ama":"Schönhärl K, Sureth-Sloane C. Steuern und Steuergerechtigkeit – Ein Gespräch. <i>Ethik und Gesellschaft</i>. 2025;19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben:1-31. doi:<a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">10.18156/eug-2-2025-art-2.</a>","mla":"Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit – Ein Gespräch.” <i>Ethik und Gesellschaft</i>, vol. 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben, 2025, pp. 1–31, doi:<a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">10.18156/eug-2-2025-art-2.</a>"},"quality_controlled":"1","date_created":"2025-11-06T10:38:32Z","type":"journal_article","department":[{"_id":"187"}],"title":"Steuern und Steuergerechtigkeit – Ein Gespräch","status":"public","year":"2025","author":[{"full_name":"Schönhärl, Korinna","last_name":"Schönhärl","first_name":"Korinna"},{"id":"530","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren"}],"publication_status":"published","date_updated":"2026-04-09T07:37:33Z","page":"1-31","_id":"62110","language":[{"iso":"ger"}],"user_id":"74000","doi":"10.18156/eug-2-2025-art-2.","volume":"19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben"}]