@techreport{49293,
  author       = {{Heinemann-Heile, Vanessa and Maiterth, Ralf  and Sureth-Sloane, Caren}},
  title        = {{{Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk}}},
  doi          = {{10.52569/URLT9672}},
  year         = {{2023}},
}

@techreport{49549,
  author       = {{Harst, Simon and Schanz, Deborah  and Siegel, Felix and Sureth-Sloane, Caren}},
  publisher    = {{TRR 266 Accounting for Transparency}},
  title        = {{{2022 Global MNC Tax Complexity Survey}}},
  doi          = {{10.52569/VKAO7696}},
  year         = {{2023}},
}

@article{29050,
  abstract     = {{This study examines GAAP effective tax rate (ETR) visibility as a distinct disclosure choice in firms’ financial statements. By applying a game-theory disclosure model for the voluntary disclosure strategies of firms, in a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders ‘favourable conditions’, for example, higher expected after-tax cash flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder-specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, and decreasing ETRs). Additional analyses reveal that this high visibility is characteristic of firm years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms does not seem to highlight favourable ETRs.}},
  author       = {{Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}},
  journal      = {{Accounting and Business Research}},
  number       = {{1}},
  pages        = {{1--37}},
  title        = {{{When Do Firms Highlight Their Effective Tax Rate?}}},
  doi          = {{10.1080/00014788.2021.1958669}},
  volume       = {{53}},
  year         = {{2023}},
}

@article{46043,
  author       = {{Unterstell, Rembert}},
  journal      = {{forschung - Das Magazin der Deutschen Forschungsgemeinschaft}},
  number       = {{1}},
  pages        = {{6--9}},
  publisher    = {{DFG}},
  title        = {{{Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane}}},
  year         = {{2023}},
}

@article{62734,
  author       = {{Bornemann, Tobias and Kelley, Stacie and Osswald, Benjamin}},
  journal      = {{Journal of the American Taxation Association}},
  number       = {{2}},
  pages        = {{1--28}},
  title        = {{{The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits}}},
  doi          = {{10.2308/JATA-2021-013}},
  volume       = {{45}},
  year         = {{2023}},
}

@article{62735,
  author       = {{Bornemann, Tobias and Jacob, Martin and Sailer, Mariana}},
  journal      = {{The Accounting Review}},
  number       = {{2}},
  pages        = {{31--58}},
  title        = {{{Do Corporate Taxes Affect Executive Compensation?}}},
  doi          = {{10.2308/TAR-2019-0567}},
  volume       = {{98}},
  year         = {{2023}},
}

@article{46042,
  author       = {{Koch, Reinald and Holtmann, Svea and Giese, Henning}},
  issn         = {{0044-2372}},
  journal      = {{Journal of Business Economics}},
  number       = {{1-2}},
  pages        = {{59--109}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}}},
  doi          = {{10.1007/s11573-022-01134-4}},
  volume       = {{93}},
  year         = {{2023}},
}

@article{42897,
  author       = {{Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  journal      = {{Steuer und Wirtschaft}},
  number       = {{2}},
  pages        = {{171--187}},
  title        = {{{Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung}}},
  volume       = {{100}},
  year         = {{2023}},
}

@article{42635,
  author       = {{Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}},
  journal      = {{Intertax}},
  number       = {{4}},
  pages        = {{272--289}},
  title        = {{{Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing}}},
  volume       = {{51}},
  year         = {{2023}},
}

@techreport{35799,
  author       = {{Koch, Reinald and Holtmann, Svea and Giese, Henning}},
  issn         = {{1556-5068}},
  title        = {{{Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}}},
  doi          = {{10.2139/ssrn.4096944}},
  volume       = {{269}},
  year         = {{2022}},
}

@techreport{49875,
  author       = {{Giese, Henning and Koch, Reinald and Gamm, Markus}},
  publisher    = {{arqus}},
  title        = {{{Tax Avoidance and Vertical Interlocks within Multinational Enterprises}}},
  doi          = {{10.2139/ssrn.4137265}},
  year         = {{2022}},
}

@techreport{35801,
  author       = {{Safaei, Reyhaneh}},
  title        = {{{Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges}}},
  volume       = {{79}},
  year         = {{2022}},
}

@techreport{35802,
  author       = {{Shabestari, Mehrzad Azmi and Safaei, Reyhaneh}},
  title        = {{{Changes in Transfer Pricing Regulations and Corporate Investment Decisions}}},
  year         = {{2022}},
}

@misc{49290,
  author       = {{Sureth-Sloane, Caren}},
  booktitle    = {{Die Presse}},
  title        = {{{Steuerliche Maßnahmen als Anreiz für Investitionen?}}},
  year         = {{2022}},
}

@techreport{35753,
  author       = {{Bayer, Christian and Engelmaier, Florian and Riphahn, Regina T. and Schmidt-Dengler, Philipp and Sondergeld, Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas and Weizsäcker, Georg}},
  publisher    = {{Verein für Socialpolitik und Joachim Herz Stiftung}},
  title        = {{{Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik}}},
  year         = {{2022}},
}

@article{35771,
  author       = {{Sureth-Sloane, Caren}},
  journal      = {{FinanzRundschau}},
  number       = {{8}},
  pages        = {{325--331}},
  title        = {{{Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen}}},
  volume       = {{104}},
  year         = {{2022}},
}

@techreport{35768,
  author       = {{Interdisziplinäre Kommission für Pandemieforschung, DFG and Sureth-Sloane, Caren}},
  title        = {{{Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien}}},
  year         = {{2022}},
}

@techreport{35759,
  abstract     = {{Academic publishing represents one of the core functions of scientific activity and thus of the research system. The Deutsche Forschungsgemeinschaft (DFG, German Research Foundation) is committed to the adequate communication of research results and the maintenance of a functioning publication system as a basic requirement of the research system. Ensuring that academic publishing serves foremost the purposes of publicising, quality review and documenting scientific findings should be an essential goal of responsible science administration and promotion. The position paper therefore analyses the central background of the current situation in scientific publishing, identifies challenges and points out possible fields of action. With this positioning, the DFG contributes to the further development of the publication system in a way that is appropriate for science and research.}},
  author       = {{Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG) and Sureth-Sloane, Caren}},
  title        = {{{Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung}}},
  doi          = {{10.5281/ZENODO.6538163}},
  year         = {{2022}},
}

@techreport{35788,
  author       = {{Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  issn         = {{1556-5068}},
  keywords     = {{General Earth and Planetary Sciences, General Environmental Science}},
  title        = {{{Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)}}},
  doi          = {{10.2139/ssrn.4210460}},
  volume       = {{100}},
  year         = {{2022}},
}

@techreport{35795,
  author       = {{Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}},
  issn         = {{1556-5068}},
  title        = {{{Towards an Amended Arm's Length Principle - Tackling complexity and implementing destination rules in transfer pricing}}},
  doi          = {{10.2139/ssrn.4166972}},
  volume       = {{89}},
  year         = {{2022}},
}