@article{35749,
  author       = {{Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., . and lead authors: Kreuzer, A and Maier, H and Martini, J. T. and Niemann, Rainer and Schachtebeck, Maite and Simons, Dirk and Stoltenberg, J and Sureth-Sloane, Caren}},
  journal      = {{Internationales Steuerrecht}},
  number       = {{22}},
  pages        = {{824--829}},
  title        = {{{Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter}}},
  volume       = {{31}},
  year         = {{2022}},
}

@misc{35775,
  author       = {{Sureth-Sloane, Caren}},
  publisher    = {{VHB}},
  title        = {{{Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können}}},
  year         = {{2022}},
}

@article{21405,
  abstract     = {{Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 128 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers’ tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences.}},
  author       = {{Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  journal      = {{European Accounting Review}},
  number       = {{1}},
  pages        = {{111--144}},
  title        = {{{Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model}}},
  doi          = {{10.1080/09638180.2020.1852095}},
  volume       = {{31}},
  year         = {{2022}},
}

@article{29049,
  abstract     = {{This study investigates the conditions under which tax rate changes accelerate risky investments.
While tax rate increases are often expected to harm investment, analytical
studies find tax rate increases may foster investment under flexibility.We design a theorybased
experimentwith a binomial random walk and entry–exit flexibility.We find accelerated
investment upon tax rate increases irrespective of an exit option, but no corresponding
response to tax cuts. This asymmetry may be due to tax salience and mechanisms
from irreversible choice under uncertainty. Given this evidence of unexpected tax-reform
effects, tax policymakers should carefully consider behavioral aspects.}},
  author       = {{Fahr, René and Janssen, Elmar A. and Sureth-Sloane, Caren}},
  journal      = {{FinanzArchiv / European Journal of Public Finance}},
  keywords     = {{Economic ExperimentM, Investment Decisions, Tax Effects, Timing Flexibility, Uncertainty}},
  number       = {{1-2}},
  pages        = {{239--289}},
  title        = {{{Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment}}},
  volume       = {{78}},
  year         = {{2022}},
}

@article{29048,
  abstract     = {{We study the bargaining behavior between auditor and auditee in a tax setting and scrutinize
the effect of interpersonal trust and trust in government on both parties’ concessions.
We find evidence that both kinds of trust affect the concessionary behavior, albeit
in different ways. While trust in government affects concessionary behavior in line with
intuitive predictions, we find that interpersonal trust only affects tax auditors. For high
interpersonal trust, the alleviating effect of high trust in government on tax auditors’
concessions is less pronounced. Our findings help tax authorities to shape programs to
enhance compliance in an atmosphere of trust.}},
  author       = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen}},
  journal      = {{FinanzArchiv / European Journal of Public Finance}},
  keywords     = {{Behavioral Taxation, Concessionary Behavior, Interpersonal Trust, Tax Audit, Trust in Government}},
  number       = {{1-2}},
  pages        = {{112--155}},
  title        = {{{How Does Trust Affect Concessionary Behavior in Tax Bargaining?}}},
  volume       = {{78}},
  year         = {{2022}},
}

@techreport{65833,
  author       = {{Eberhartinger, Eva and Safei, Reyhaneh and Sureth-Sloane, Caren and Wu, Yuchen}},
  title        = {{{Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance}}},
  year         = {{2022}},
}

@techreport{29057,
  author       = {{Eberbach, Jelena and Sureth-Sloane, Caren and Uhrig-Homburg, Marliese}},
  publisher    = {{Working Paper}},
  title        = {{{Option Implied Tax Rate Expectations}}},
  year         = {{2021}},
}

@techreport{22211,
  author       = {{Lorenz, Johannes and Sureth-Sloane, Caren and Diller, Markus}},
  title        = {{{Inconsistent tax transfer prices: tax filings, audits, and double taxation}}},
  doi          = {{10.52569/acpj5634}},
  year         = {{2021}},
}

@techreport{22213,
  author       = {{Lorenz, Johannes and Sureth-Sloane, Caren and Diller, Markus}},
  publisher    = {{Executive Summary}},
  title        = {{{Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten}}},
  doi          = {{10.52569/eexu5414}},
  year         = {{2021}},
}

@misc{21402,
  author       = {{Sureth-Sloane, Caren and Simons, Dirk}},
  booktitle    = {{Frankfurter Allgemeine Zeitung}},
  number       = {{Nr. 20}},
  pages        = {{16}},
  title        = {{{Wie kompliziert darf eine Regel sein?}}},
  year         = {{2021}},
}

@techreport{24517,
  author       = {{Harst, Simon and Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}},
  publisher    = {{TRR 266 Accounting for Transparency}},
  title        = {{{2020 Global MNC Tax Complexity Survey}}},
  doi          = {{10.52569/jtln9499}},
  year         = {{2021}},
}

@misc{29052,
  author       = {{Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}},
  publisher    = {{Schmalenbach IMPULSE}},
  title        = {{{Wem nutzt Public Country-by-Country Reporting?}}},
  year         = {{2021}},
}

@book{29053,
  author       = {{Maßbaum, Alexandra and Sureth-Sloane, Caren}},
  publisher    = {{Neue Wirtschafts-Briefe}},
  title        = {{{Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage}}},
  year         = {{2021}},
}

@misc{29055,
  author       = {{Sureth-Sloane, Caren}},
  booktitle    = {{Süddeutsche Zeitung}},
  title        = {{{Zur Komplexität des Steuersystems}}},
  year         = {{2021}},
}

@techreport{49876,
  author       = {{Giese, Henning}},
  title        = {{{Tax Evasion Penalties and Aggressive Tax Avoidance}}},
  year         = {{2021}},
}

@article{49870,
  author       = {{Graßl, Benjamin and Giese, Henning}},
  journal      = {{beck.digitax}},
  number       = {{1}},
  pages        = {{13--21}},
  title        = {{{Überwälzung von Digitalsteuern}}},
  year         = {{2021}},
}

@techreport{22923,
  author       = {{Fochmann, Martin and Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  title        = {{{Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten}}},
  doi          = {{10.52569/xgkv7897}},
  year         = {{2021}},
}

@techreport{49277,
  author       = {{Fochmann, Martin and Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  title        = {{{Tax Burden on German Companies – Income Tax Burden and Administrative Costs}}},
  doi          = {{10.52569/NCAI8648}},
  year         = {{2021}},
}

@misc{45855,
  author       = {{Asenkerschbaumer, Stefan and Buhl, Hans-Ulrich and Sureth-Sloane, Caren and Weißenberger, Barbara E.}},
  booktitle    = {{Frankfurter Allgemeine Zeitung}},
  number       = {{101}},
  pages        = {{20}},
  title        = {{{Georg Giersberg: die Stimme für die BWL}}},
  year         = {{2021}},
}

@article{21401,
  author       = {{Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}},
  journal      = {{Deutsches Steuerrecht}},
  number       = {{3}},
  pages        = {{182--190}},
  title        = {{{Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung}}},
  volume       = {{59}},
  year         = {{2021}},
}