@techreport{60733, author = {{Gerdes, Kristin and Harst, Simon and Schanz, Deborah and Sureth-Sloane, Caren}}, publisher = {{TRR 266 Accounting for Transparency}}, title = {{{2024 Global Tax Complexity Survey}}}, doi = {{10.52569/WEMV6812}}, year = {{2025}}, } @techreport{46048, author = {{Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}}, title = {{{Tax Disputes - The Role of Technology and Controversy Expertise}}}, doi = {{https://dx.doi.org/10.2139/ssrn.4214449 }}, year = {{2025}}, } @techreport{60926, abstract = {{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. }}, author = {{Schulz, Kim Alina and Sureth-Sloane, Caren}}, title = {{{Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences}}}, doi = {{https://dx.doi.org/10.2139/ssrn.5378524}}, year = {{2025}}, } @article{60949, author = {{Giese, Henning and Holtmann, Svea and Koch, Reinald and Langenmayr, Dominika}}, journal = {{ifo Schnelldienst}}, number = {{8}}, pages = {{34--40}}, title = {{{Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?}}}, volume = {{78}}, year = {{2025}}, } @article{63470, author = {{Wiredu, Laura}}, journal = {{Junior Management Science}}, number = {{4}}, pages = {{985--1008}}, title = {{{Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects}}}, doi = {{10.582/jums/v10i4pp985-1008}}, volume = {{10}}, year = {{2025}}, } @article{56641, author = {{Diller, Markus and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}}, journal = {{The Accounting Review}}, number = {{2}}, pages = {{71 -- 102}}, title = {{{Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency}}}, doi = {{10.2308/TAR- 2021-0477}}, volume = {{100}}, year = {{2025}}, } @article{63579, author = {{Chen, An and Hieber, Peter and Sureth-Sloane, Caren}}, journal = {{International Tax and Public Finance}}, title = {{{How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty}}}, doi = {{10.1007/s10797-025-09930-8}}, year = {{2025}}, } @article{58500, author = {{Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}}, journal = {{World Tax Journal}}, number = {{1}}, pages = {{1 -- 23}}, title = {{{Anti-Tax Avoidance Rules and Tax Complexity}}}, volume = {{17}}, year = {{2025}}, } @article{56482, abstract = {{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 ergibt 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 in politischen Diskussionen über die Wiedereinführung einer Vermögensteuer berücksichtigt werden.}}, author = {{Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}}, journal = {{Steuer und Wirtschaft}}, number = {{1}}, pages = {{67 -- 81}}, title = {{{Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}}}, volume = {{102}}, year = {{2025}}, } @article{62110, author = {{Schönhärl, Korinna and Sureth-Sloane, Caren}}, journal = {{Ethik und Gesellschaft}}, pages = {{1--31}}, title = {{{Steuern und Steuergerechtigkeit – Ein Gespräch}}}, doi = {{10.18156/eug-2-2025-art-2.}}, volume = {{19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben}}, year = {{2025}}, } @techreport{59096, abstract = {{This study examines how strengthening tax enforcement by increasing human enforcement capacity and improving tax audit technology affect tax audit efficiency. I employ an economic model in which a tax manager’s tax planning effort shapes corporate tax planning and a strategic tax auditor makes a technology-based audit decision. I show that strengthening tax enforcement always increases tax revenues, but decreases the number of audits only under narrow conditions, so that its effect on tax audit efficiency is often ambiguous. Improving tax audit technology has more nuanced implications. When the strength of tax enforcement is sufficiently high, gradual improvements in tax audit technology crowd out audit incentives and, surprisingly, reduce tax revenues, while sufficiently large improvements can overturn this adverse revenue effect. At the same time, improved technology lowers unnecessary audits once the strength of tax enforcement exceeds a minimum level. Therefore, sufficiently large technology improvements improve tax audit efficiency once this minimum level is exceeded. The results have important policy and empirical implications in an environment of constrained fiscal budgets and rapidly advancing audit technologies.}}, author = {{Dyck, Daniel}}, title = {{{Corporate Tax Planning and Technology-Based Enforcement}}}, doi = {{10.2139/ssrn.5186857}}, year = {{2025}}, } @article{63580, author = {{Dyck, Daniel and Hechtner, Frank and Maiterth, Ralf and Sureth-Sloane, Caren}}, journal = {{Steuer und Wirtschaft}}, number = {{Sonderheft NeSt}}, pages = {{26--44}}, title = {{{Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen}}}, volume = {{102}}, year = {{2025}}, } @article{49868, author = {{Schön, Lena and Graßl, Benjamin and Giese, Henning}}, journal = {{Steuer und Wirtschaft}}, pages = {{71--92}}, title = {{{Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung}}}, year = {{2024}}, } @article{50747, author = {{Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}}, journal = {{Deutsches Steuerrecht}}, number = {{17}}, pages = {{914--921}}, title = {{{Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen}}}, volume = {{62}}, year = {{2024}}, } @article{56653, author = {{Birnbaum, Kirsten and Heckemeyer, Jost H. and Linau, Annette and Sureth-Sloane, Caren}}, journal = {{Schmalenbach IMPULSE}}, pages = {{1--17}}, title = {{{Steuerwettbewerb als Chance}}}, doi = {{https://doi.org/10.54585/OAHI2295}}, volume = {{3}}, year = {{2024}}, } @techreport{56814, abstract = {{This study investigates whether, how, and under what conditions the expected positive association between cooperative compliance programs and tax compliance is attenuated by tax complexity. Many countries have implemented cooperative compliance programs to improve compliance, however, the effectiveness of these programs varies across countries. I expect and find that the complexity of a country's tax system might impair the compliance-enhancing impact of cooperative compliance programs. Using cross-country data of 57 countries, I find that cooperative compliance programs generally promote compliance, except in countries with highly complex tax codes. Moreover, these programs are positively associated with tax compliance even if tax procedures, such as tax filing and payment or tax audits, are highly complex. My findings suggest that cooperative compliance programs can compensate for mistrust caused by complex tax procedures and enhance compliance. However, they may not be effective tools to enhance compliance in complex tax codes. }}, author = {{Schipp, Adrian}}, title = {{{Too Complex to Cooperate? Tax Complexity and Cooperative Compliance}}}, doi = {{https://dx.doi.org/10.2139/ssrn.4934559}}, year = {{2024}}, } @techreport{56816, abstract = {{This study investigates the association between the political characteristics of countries and the complexity of the legal system. We use country-level measures of tax complexity, democracy indicators, and election results data and find that the degree of democracy is associated with higher overall complexity of tax systems. This association is driven by the complexity of tax regulations. Contrastingly, we document negative associations with the complexity of tax procedures such as tax filings or tax audits. Moreover, we find the association between democracy and tax system complexity to be inversely U-shaped, indicating strong autocracies and strong democracies to reduce overall tax complexity. In further analyses, we document that the complexity of anti-tax avoidance regulations increases with higher levels of democracy and demonstrate that left-wing governed countries are more prone to experience an increase in complexity through democracy than right-wing governed countries.}}, author = {{Giese, Henning and Schipp, Adrian}}, title = {{{The Downsides of Democracy? The Case of Tax Complexity}}}, doi = {{https://dx.doi.org/10.2139/ssrn.4934571}}, year = {{2024}}, } @article{56855, author = {{Sureth-Sloane, Caren and Giese, Henning}}, journal = {{SWK Steuer- und WirtschaftsKartei}}, number = {{30}}, pages = {{1260--1264}}, title = {{{Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie}}}, year = {{2024}}, } @techreport{35785, author = {{Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Firms' Tax Misperception}}}, doi = {{10.2139/ssrn.4300919}}, year = {{2024}}, } @techreport{63578, author = {{Schipp, Adrian and Siahaan, Fernando and Sureth-Sloane, Caren}}, title = {{{Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country}}}, year = {{2024}}, }