@techreport{63582,
  author       = {{Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}},
  title        = {{{Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}}},
  year         = {{2024}},
}

@techreport{62739,
  author       = {{Bornemann, Tobias and Novotny–Farkas, Zoltán}},
  title        = {{{Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?}}},
  doi          = {{10.2139/ssrn.4821642}},
  year         = {{2024}},
}

@techreport{56767,
  abstract     = {{Regulatorische Änderungen der vergangenen Jahre sowie die Umsetzung der „DAC 7“-EU‑Richtlinie haben dazu geführt, dass Tax Compliance Management Systeme (Tax CMS) zu einem zunehmend relevanten Faktor in deutschen Betriebsprüfungen avanciert sind. Unsere Interviewstudie, die sich auf Erfahrungen von Expertinnen und Experten aus Industrie, Handel und Steuerberatung stützt, zeigt, dass die Anzahl an Tax CMS in deutschen Unternehmen in den vergangenen Jahren gewachsen ist und insbesondere große Unternehmen mehrheitlich ein solches Kontrollsystem implementiert haben. Während aus Unternehmenssicht noch keine spürbaren Effekte auf die Betriebsprüfungsdauer, -umfang und -schwerpunkte sowie die Anzahl an Steuerstreitigkeiten und Höhe der Steuernachzahlungen feststellbar sind, nehmen die Befragten der steuerberatenden Berufe eine erste positive Entwicklung des Betriebsprüfungsklimas und damit einhergehend weniger Steuerstreitigkeiten sowie eine effizienzorientierte Verschiebung der Prüfungsschwerpunkte hin zu zunehmenden Prozessprüfungen wahr. Die Ergebnisse spiegeln Erfahrungen mit Tax CMS in Betriebsprüfungen wider und erlauben so Einblicke in die Nutzung, sowie Vor- und Nachteile dieser Systeme. So verdeutlichen die Ergebnisse etwa, dass Konkretisierungen der Vorschriften für den Aufbau und die Zertifizierung von Tax CMS sowie konkretere Rahmenbedingungen, die die Einbeziehung von Tax CMS in Betriebsprüfungen und daraus entstehende potentielle Betriebsprüfungserleichterungen verlässlich regeln, besonders wichtig sind. Die Einblicke dieser Studie bieten Orientierungspunkte für die Gestaltung der Nutzung von Tax CMS. Dies gilt insbesondere, da Tax CMS im Zuge der regulatorischen Änderungen und der wachsenden Anzahl implementierter Tax CMS zukünftig zunehmend eine relevante Rolle in Betriebsprüfungsprozessen in Deutschland spielen werden. }},
  author       = {{Schulz, Kim Alina and Sureth-Sloane, Caren}},
  title        = {{{Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.4999404}},
  year         = {{2024}},
}

@techreport{56727,
  author       = {{Euler, Isabell and Harst, Simon and Schanz, Deborah and Sureth-Sloane, Caren and Voget, Johannes}},
  title        = {{{Tax Complexity and Foreign Direct Investment}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.4990616}},
  year         = {{2024}},
}

@techreport{57902,
  abstract     = {{This study examines the effect of major tax reform on firms’ demand for internal tax department employees. Specifically, we analyze the effects of the Tax Cuts and Jobs Act (TCJA) on the number of job postings and skill profiles for tax department positions in large U.S. firms. Understanding how tax reform affects the demand for tax employees is important for quantifying potential compliance costs and assessing how firms adjust their tax planning capacity in response to new regulations. Additionally, our findings provide insights into the evolving skill sets required in the context of technological change and intensifying competition for talent. To address our research question, we employ textual analyses and machine learning techniques to identify and classify approximately 30,000 tax-related job postings from 1,620 firms over the period of 2015-2020. Using a difference-in-differences research design, we find a 26.7% increase in the number of tax-related job postings in the three years following the TCJA enactment. This translates into approximately 1.5 new tax department employees, which, based on prior literature estimates of tax department size, implies a 21% increase in the size of the average tax department. Focusing on the dynamics, we find that this effect is concentrated in the second year after the reform. Consistent with increased compliance costs and new tax planning opportunities, we also find that firms seek tax department employees for both compliance and planning roles, with some evidence of greater demand for employees focused on tax compliance.}},
  author       = {{Giese, Henning and Lynch, Dan and Schulz, Kim Alina and Sureth-Sloane, Caren}},
  title        = {{{The Effects of Tax Reform on Labor Demand within Tax Departments}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.5068550}},
  year         = {{2024}},
}

@article{55658,
  author       = {{Azmi Shabestari, Mehrzad and Safaei, Reyhaneh}},
  journal      = {{Bulletin for International Taxation}},
  number       = {{6}},
  pages        = {{224--239}},
  title        = {{{The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions}}},
  doi          = {{10.59403/8cbkga}},
  volume       = {{78}},
  year         = {{2024}},
}

@article{57546,
  author       = {{Bischof, Jannis and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane, Caren}},
  journal      = {{Schmalenbach Journal of Business Research }},
  title        = {{{Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting}}},
  doi          = {{10.1007/s41471-024-00200-7}},
  year         = {{2024}},
}

@article{54530,
  author       = {{Schulz, Kim Alina and Sureth-Sloane, Caren}},
  journal      = {{Steuer und Wirtschaft}},
  number       = {{4}},
  pages        = {{335--353}},
  title        = {{{Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}}},
  volume       = {{101}},
  year         = {{2024}},
}

@techreport{56817,
  abstract     = {{This study analyzes whether and to what extent the provision of public goods and firms' trust in local governments' handling of local business tax revenues are associated with firms' willingness to pay local business tax. Using survey data on German small-and medium-sized firms, we find that the average perceived provision of public goods is not associated with the willingness to pay local business tax. Separating public goods into private-and business-related public goods, we find that the perception of public goods related to the private sphere of firms' decision-makers is associated with an increase in firms' willingness to pay local business tax by about 10%. However, public goods related to the business sphere show no similar association. Contradictory to the perceived provision of public goods, we find surprisingly no association between firms' willingness to pay local business tax and the actual provision of public goods. Trust in local governments' handling of tax revenue increases firms' willingness to pay local business tax significantly, with an effect size of about twice as large as for the perception of provided private-related public goods. These findings indicate that the handling of tax revenues exerts a more pronounced influence on firms' willingness to pay than the actual utilization of these revenues. Documenting tax revenue implications, we further show that the average willingness to pay local business tax within a local government is associated with a significant decrease in tax avoidance by about 10%. Our results inform local governments about how the provision of public goods and the building of trust can sustainably contribute to firms' willingness to pay local business tax. Thus, our results contribute to the understanding of how taxes can be efficiently collected and effectively used.}},
  author       = {{Giese, Henning and Heinemann-Heile, Vanessa}},
  title        = {{{Firms' Perception of a Fair Tax Burden - The Impact of Trust and Public Goods}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.4972829}},
  year         = {{2024}},
}

@techreport{49873,
  abstract     = {{This study analyzes the impact of tax complexity on the location of tax employees and tax risk. Using a hand-collected dataset of more than 7,500 tax employees from 348 European-listed multinationals, we identify two types of firm-level costs associated with tax complexity—tax employees, and tax risk. We find that firms locate more tax employees in countries with greater tax complexity. This association is particularly pronounced for complexity in tax procedures. We also find that multinationals operating in countries with high tax complexity are associated with higher tax risk. The incremental tax risk vanishes for firms that locate more tax employees in countries with highly complex tax procedures, while we find no risk reduction from additional tax employees in countries with complex tax rules. Our results reveal that multinationals eliminate 25 percent of overall tax complexity-related tax risk through targeted location of tax employees.}},
  author       = {{Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}},
  keywords     = {{tax complexity, tax complexity cost, tax department, tax employees, tax risk}},
  title        = {{{Tax Complexity and Tax Risk: The Role of Tax Employees}}},
  doi          = {{10.2139/ssrn.4888151}},
  year         = {{2024}},
}

@techreport{46044,
  author       = {{Giese, Henning and Holtmann, Svea}},
  title        = {{{Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids}}},
  doi          = {{10.2139/ssrn.4394968}},
  volume       = {{118}},
  year         = {{2023}},
}

@article{22924,
  author       = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}},
  issn         = {{1468-4497}},
  journal      = {{European Accounting Review}},
  number       = {{2}},
  pages        = {{239--273}},
  title        = {{{The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity}}},
  doi          = {{10.1080/09638180.2021.1951316}},
  volume       = {{32}},
  year         = {{2023}},
}

@techreport{48414,
  author       = {{Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}},
  publisher    = {{TRR 266 Accounting for Transparency}},
  title        = {{{Umfrage: Tax Compliance und Verrechnungspreise}}},
  doi          = {{10.52569/hmje9021}},
  year         = {{2023}},
}

@article{46471,
  author       = {{Unterstell, Rembert}},
  journal      = {{german research – Magazine of the Deutsche Forschungsgemeinschaft}},
  number       = {{1}},
  pages        = {{8--11}},
  title        = {{{„Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane}}},
  year         = {{2023}},
}

@article{37562,
  abstract     = {{Der Verein für Socialpolitik hat zur Bearbeitung seines Schwerpunktthemas „Nachwuchs“ für die Dauer der Kalenderjahre 2021-2022 eine Arbeitsgruppe eingerichtet – im Folgenden: AG Nachwuchs –, deren Aufgabe das Vorlegen eines umfassenden Berichts zur Situation der VWL-Promovierenden und -PostDocs im DACH-Raum ist. Gestützt auf Datenerhebungen und strukturierte Interviews formuliert die AG Nachwuchs in diesem Bericht zwei Empfehlungen, jeweils eine für den Doc- und den PostDoc-Bereich.

Sie empfiehlt im PostDoc-Bereich, dass die Fakultäten bzw. verwandte VWL-Einrichtungen den Übergang zu Tenure-Track beschleunigen und ihn durch eine systematische Planung der Zahlenverhältnisse zwischen den Karrierestufen bei ihrem wissenschaftlichen Personal begleiten. Dadurch sollen bessere Karriereperspektiven erreicht werden. Sowohl die befragten Nachwuchskräfte als auch die befragten Professor:innen und Programmleitungen betonen die Thematik der Stellenperspektiven stark.

Im Doc-Bereich dokumentieren die Erhebungsdaten eine überraschend geringe Zufriedenheit der VWL-Promovierenden mit der Betreuungssituation durch die Professorenschaft. Die AG Nachwuchs empfiehlt daher eine höhere Betreuungsdichte und eine stärkere Vernetzung von Promovierenden. Weitere Hilfestellungen für Promovierende können in Mehrfach- oder Teambetreuungen sowie in der Bereitstellung von Informationen über die Vielfalt möglicher Karrierewege bestehen.}},
  author       = {{Bayer, Christian and Englmaier, Florian and Riphahn, Regina and Schmidt-Dengler, Philipp and Sondergeld, Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas and Weizsäcker, Georg}},
  journal      = {{Perspektiven der Wirtschaftspolitik}},
  number       = {{1}},
  pages        = {{63 -- 84}},
  title        = {{{Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe 'Nachwuchs' im Verein für Socialpolitik}}},
  doi          = {{10.1515/pwp-2023-0002}},
  volume       = {{24}},
  year         = {{2023}},
}

@article{49548,
  author       = {{Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}},
  journal      = {{Schmalenbach IMPULSE}},
  number       = {{2}},
  pages        = {{1 -- 6}},
  title        = {{{GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?}}},
  doi          = {{10.54585/BCGK4022}},
  volume       = {{3}},
  year         = {{2023}},
}

@article{62736,
  author       = {{Bornemann, Tobias and Baumüller, Josef}},
  journal      = {{Praxis der Internationalen Rechnungslegung}},
  number       = {{5}},
  pages        = {{171--176}},
  title        = {{{Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung}}},
  volume       = {{19}},
  year         = {{2023}},
}

@techreport{49295,
  author       = {{Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren}},
  title        = {{{Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie}}},
  doi          = {{doi.org/10.52569/JCNY6589}},
  year         = {{2023}},
}

@techreport{48979,
  author       = {{Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}},
  publisher    = {{TRR 266 Accounting for Transparency}},
  title        = {{{GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023}}},
  doi          = {{10.52569/DURP4114}},
  year         = {{2023}},
}

@techreport{49092,
  author       = {{Amberger, Harald and Siahaan, Fernando and Sureth-Sloane, Caren}},
  title        = {{{The Cost of Tax Simplification: Evidence from Risk-taking in a Turnover-based Corporate Tax System}}},
  doi          = {{10.2139/ssrn.4589055}},
  year         = {{2023}},
}