---
_id: '56815'
abstract:
- lang: eng
text: This study investigates the determinants of tax complexity in Indonesia, focusing
on the perspectives of tax officers and firms, and thus provides a case study
relevant to developing countries. Understanding tax complexity in this context
is crucial as developing nations frequently encounter legislative, fiscal, and
administrative challenges that exacerbate their tax complexity. Complexity can
hinder investment, impair tax revenue collection, and impede economic development.
The authors adapt a global survey instrument to the Indonesian context and collect
responses from Indonesian tax officers and firms. Transfer pricing is perceived
as the most complex tax regulation which is consistent with cross-country studies.
However, in contrast to the global findings, statutory tax rates and taxes on
dividends rank second and third in Indonesia. While Indonesian tax officers emphasize
the complexity of transfer pricing regulations, firms are more concerned about
the complexity of tax procedures, especially tax guidance and tax audits. Furthermore,
comparative analyses show that tax officers perceive tax regulations as being
more complex than tax procedures. In contrast, firms perceive the opposite, particularly
for tax audits. The findings offer a nuanced picture of tax complexity in a developing
country and provide guidance for tax reforms in Indonesia. They also serve as
a commencement for further analyses of developing countries.
author:
- first_name: Adrian
full_name: Schipp, Adrian
id: '44288'
last_name: Schipp
- first_name: Fernando
full_name: Siahaan, Fernando
last_name: Siahaan
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Schipp A, Siahaan F, Sureth-Sloane C. Determinants of Tax Complexity: Evidence
from a Developing Country. Intertax. 2026;54(2):102-122. doi:http://dx.doi.org/10.2139/ssrn.4924632'
apa: 'Schipp, A., Siahaan, F., & Sureth-Sloane, C. (2026). Determinants of Tax
Complexity: Evidence from a Developing Country. Intertax, 54(2),
102–122. http://dx.doi.org/10.2139/ssrn.4924632'
bibtex: '@article{Schipp_Siahaan_Sureth-Sloane_2026, title={Determinants of Tax
Complexity: Evidence from a Developing Country}, volume={54}, DOI={http://dx.doi.org/10.2139/ssrn.4924632},
number={2}, journal={Intertax}, author={Schipp, Adrian and Siahaan, Fernando and
Sureth-Sloane, Caren}, year={2026}, pages={102–122} }'
chicago: 'Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. “Determinants
of Tax Complexity: Evidence from a Developing Country.” Intertax 54, no.
2 (2026): 102–22. http://dx.doi.org/10.2139/ssrn.4924632.'
ieee: 'A. Schipp, F. Siahaan, and C. Sureth-Sloane, “Determinants of Tax Complexity:
Evidence from a Developing Country,” Intertax, vol. 54, no. 2, pp. 102–122,
2026, doi: http://dx.doi.org/10.2139/ssrn.4924632.'
mla: 'Schipp, Adrian, et al. “Determinants of Tax Complexity: Evidence from a Developing
Country.” Intertax, vol. 54, no. 2, 2026, pp. 102–22, doi:http://dx.doi.org/10.2139/ssrn.4924632.'
short: A. Schipp, F. Siahaan, C. Sureth-Sloane, Intertax 54 (2026) 102–122.
date_created: 2024-10-30T07:25:39Z
date_updated: 2026-02-02T13:09:32Z
department:
- _id: '187'
doi: http://dx.doi.org/10.2139/ssrn.4924632
intvolume: ' 54'
issue: '2'
language:
- iso: eng
main_file_link:
- url: https://kluwerlawonline.com/journalarticle/Intertax/54.2/TAXI2026020
page: 102-122
publication: Intertax
publication_status: published
status: public
title: 'Determinants of Tax Complexity: Evidence from a Developing Country'
type: journal_article
user_id: '97894'
volume: 54
year: '2026'
...
---
_id: '63835'
abstract:
- lang: eng
text: This article examines the liquidity effects of a wealth tax on residential
rental real estate. Using data from a real estate corporation, we simulate the
effects of a wealth tax on cash flows from the rental operations. The level of
detail of the data enables us to conduct analyses at the annual, regional and
year of construction level. A comparison with real estate data from other sources
supports external validity. The results of the simulation show that the introduction
of a wealth tax can significantly reduce the cash flow from rental operations
and lead to liquidity problems. On average over all observations, a wealth tax
rate of 2% leads to a negative cash flow after all costs. In general, this finding
implies that growth-oriented real estate is more affected by a wealth tax in terms
of liquidity than rental yield-oriented real estate. Particularly in large cities
with high market values but relatively low rents, the liquidity effects can be
more than three times as high as in rural or industrial regions – potentially
leading to a relative loss of investment attractiveness. As a wealth tax is decoupled
from rental income, the tax burden is very sensitive to market developments, including
the interest rate environment. As a result, investments in residential rental
real estate are exposed to additional uncertainty. This additional tax uncertainty
might impair the willingness to invest and should therefore be taken into account
in political discussions on the reintroduction of a wealth tax.
author:
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Yuri
full_name: Piper, Yuri
id: '49955'
last_name: Piper
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Maiterth R, Piper Y, Sureth-Sloane C. Liquidity Effects of a Wealth Tax
on Residential Rental Real Estate.; 2026. doi:10.2139/ssrn.6147767
apa: Maiterth, R., Piper, Y., & Sureth-Sloane, C. (2026). Liquidity Effects
of a Wealth Tax on Residential Rental Real Estate. https://doi.org/10.2139/ssrn.6147767
bibtex: '@book{Maiterth_Piper_Sureth-Sloane_2026, series={TRR 266 Accounting for
Transparency Working Paper Series No. 221}, title={Liquidity Effects of a Wealth
Tax on Residential Rental Real Estate}, DOI={10.2139/ssrn.6147767},
author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}, year={2026},
collection={TRR 266 Accounting for Transparency Working Paper Series No. 221}
}'
chicago: Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. Liquidity Effects
of a Wealth Tax on Residential Rental Real Estate. TRR 266 Accounting for
Transparency Working Paper Series No. 221, 2026. https://doi.org/10.2139/ssrn.6147767.
ieee: R. Maiterth, Y. Piper, and C. Sureth-Sloane, Liquidity Effects of a Wealth
Tax on Residential Rental Real Estate. 2026.
mla: Maiterth, Ralf, et al. Liquidity Effects of a Wealth Tax on Residential
Rental Real Estate. 2026, doi:10.2139/ssrn.6147767.
short: R. Maiterth, Y. Piper, C. Sureth-Sloane, Liquidity Effects of a Wealth Tax
on Residential Rental Real Estate, 2026.
date_created: 2026-02-02T13:38:29Z
date_updated: 2026-02-09T11:18:25Z
department:
- _id: '187'
doi: 10.2139/ssrn.6147767
jel:
- H22
- H23
- H24
- R31
language:
- iso: eng
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 221
status: public
title: Liquidity Effects of a Wealth Tax on Residential Rental Real Estate
type: working_paper
user_id: '96670'
year: '2026'
...
---
_id: '64904'
author:
- first_name: Sounia
full_name: Kombert, Sounia
last_name: Kombert
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Kombert S, Sureth-Sloane C. Schocks durch Zölle und Steuern. Handelskonflikte
und Abkommen werden zur zentralen Frage für Unternehmen. Wie bewältigen sie die
neue Unsicherheit? Frankfurter Allgemeine Zeitung. 2026:16, Sp. 1-4.
apa: Kombert, S., & Sureth-Sloane, C. (2026). Schocks durch Zölle und Steuern.
Handelskonflikte und Abkommen werden zur zentralen Frage für Unternehmen. Wie
bewältigen sie die neue Unsicherheit? Frankfurter Allgemeine Zeitung, 51,
16, Sp. 1-4.
bibtex: '@article{Kombert_Sureth-Sloane_2026, title={Schocks durch Zölle und Steuern.
Handelskonflikte und Abkommen werden zur zentralen Frage für Unternehmen. Wie
bewältigen sie die neue Unsicherheit?}, number={51}, journal={Frankfurter Allgemeine
Zeitung}, author={Kombert, Sounia and Sureth-Sloane, Caren}, year={2026}, pages={16,
Sp. 1-4} }'
chicago: Kombert, Sounia, and Caren Sureth-Sloane. “Schocks Durch Zölle Und Steuern.
Handelskonflikte Und Abkommen Werden Zur Zentralen Frage Für Unternehmen. Wie
Bewältigen Sie Die Neue Unsicherheit?” Frankfurter Allgemeine Zeitung,
2026.
ieee: S. Kombert and C. Sureth-Sloane, “Schocks durch Zölle und Steuern. Handelskonflikte
und Abkommen werden zur zentralen Frage für Unternehmen. Wie bewältigen sie die
neue Unsicherheit?,” Frankfurter Allgemeine Zeitung, no. 51, pp. 16, Sp.
1-4, 2026.
mla: Kombert, Sounia, and Caren Sureth-Sloane. “Schocks Durch Zölle Und Steuern.
Handelskonflikte Und Abkommen Werden Zur Zentralen Frage Für Unternehmen. Wie
Bewältigen Sie Die Neue Unsicherheit?” Frankfurter Allgemeine Zeitung,
no. 51, 2026, pp. 16, Sp. 1-4.
short: S. Kombert, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung (2026) 16, Sp.
1-4.
date_created: 2026-03-12T08:53:31Z
date_updated: 2026-03-12T08:54:10Z
department:
- _id: '187'
issue: '51'
language:
- iso: eng
page: 16, Sp. 1-4
publication: Frankfurter Allgemeine Zeitung
publication_date: 2026-03-02
status: public
title: Schocks durch Zölle und Steuern. Handelskonflikte und Abkommen werden zur zentralen
Frage für Unternehmen. Wie bewältigen sie die neue Unsicherheit?
type: newspaper_article
user_id: '96670'
year: '2026'
...
---
_id: '64903'
author:
- first_name: Thomas
full_name: Hoppe, Thomas
last_name: Hoppe
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. Steuerkomplexität: Wie lässt
sie sich messen und welche Folgen hat sie? Schmalenbach IMPULSE. 2026;(6):1-12.
doi:10.54585/IEZK8936'
apa: 'Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2026). Steuerkomplexität:
Wie lässt sie sich messen und welche Folgen hat sie? Schmalenbach IMPULSE,
6, 1–12. https://doi.org/10.54585/IEZK8936'
bibtex: '@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2026, title={Steuerkomplexität:
Wie lässt sie sich messen und welche Folgen hat sie?}, DOI={10.54585/IEZK8936},
number={6}, journal={Schmalenbach IMPULSE}, author={Hoppe, Thomas and Schanz,
Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2026}, pages={1–12}
}'
chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane.
“Steuerkomplexität: Wie Lässt Sie Sich Messen Und Welche Folgen Hat Sie?” Schmalenbach
IMPULSE, no. 6 (2026): 1–12. https://doi.org/10.54585/IEZK8936.'
ieee: 'T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “Steuerkomplexität:
Wie lässt sie sich messen und welche Folgen hat sie?,” Schmalenbach IMPULSE,
no. 6, pp. 1–12, 2026, doi: 10.54585/IEZK8936.'
mla: 'Hoppe, Thomas, et al. “Steuerkomplexität: Wie Lässt Sie Sich Messen Und Welche
Folgen Hat Sie?” Schmalenbach IMPULSE, no. 6, 2026, pp. 1–12, doi:10.54585/IEZK8936.'
short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Schmalenbach IMPULSE (2026)
1–12.
date_created: 2026-03-12T08:49:50Z
date_updated: 2026-03-12T08:54:13Z
department:
- _id: '187'
doi: 10.54585/IEZK8936
issue: '6'
language:
- iso: eng
page: 1-12
publication: Schmalenbach IMPULSE
status: public
title: 'Steuerkomplexität: Wie lässt sie sich messen und welche Folgen hat sie?'
type: journal_article
user_id: '96670'
year: '2026'
...
---
_id: '63577'
author:
- first_name: Eva
full_name: Eberhartinger, Eva
last_name: Eberhartinger
- first_name: Raffael
full_name: Speitmann, Raffael
last_name: Speitmann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Eberhartinger E, Speitmann R, Sureth-Sloane C. Banks’ tax disclosure, financial
secrecy, and tax haven heterogeneity. Journal of International Accounting,
Auditing and Taxation (JIAAT). 2026;60. doi:10.1016/j.intaccaudtax.2026.100759
apa: Eberhartinger, E., Speitmann, R., & Sureth-Sloane, C. (2026). Banks’ tax
disclosure, financial secrecy, and tax haven heterogeneity. Journal of International
Accounting, Auditing and Taxation (JIAAT), 60. https://doi.org/10.1016/j.intaccaudtax.2026.100759
bibtex: '@article{Eberhartinger_Speitmann_Sureth-Sloane_2026, title={Banks’ tax
disclosure, financial secrecy, and tax haven heterogeneity}, volume={60}, DOI={10.1016/j.intaccaudtax.2026.100759},
journal={Journal of International Accounting, Auditing and Taxation (JIAAT)},
author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2026}
}'
chicago: Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. “Banks’
Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneity.” Journal of
International Accounting, Auditing and Taxation (JIAAT) 60 (2026). https://doi.org/10.1016/j.intaccaudtax.2026.100759.
ieee: 'E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, “Banks’ tax disclosure,
financial secrecy, and tax haven heterogeneity,” Journal of International Accounting,
Auditing and Taxation (JIAAT), vol. 60, 2026, doi: 10.1016/j.intaccaudtax.2026.100759.'
mla: Eberhartinger, Eva, et al. “Banks’ Tax Disclosure, Financial Secrecy, and Tax
Haven Heterogeneity.” Journal of International Accounting, Auditing and Taxation
(JIAAT), vol. 60, 2026, doi:10.1016/j.intaccaudtax.2026.100759.
short: E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Journal of International
Accounting, Auditing and Taxation (JIAAT) 60 (2026).
date_created: 2026-01-13T08:35:28Z
date_updated: 2026-04-02T08:48:50Z
department:
- _id: '187'
doi: 10.1016/j.intaccaudtax.2026.100759
intvolume: ' 60'
language:
- iso: eng
publication: Journal of International Accounting, Auditing and Taxation (JIAAT)
publication_status: published
status: public
title: Banks' tax disclosure, financial secrecy, and tax haven heterogeneity
type: journal_article
user_id: '96670'
volume: 60
year: '2026'
...
---
_id: '65315'
author:
- first_name: Stefan
full_name: Greil, Stefan
last_name: Greil
- first_name: Eleonore
full_name: Kaluza-Thiesen, Eleonore
last_name: Kaluza-Thiesen
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Greil S, Kaluza-Thiesen E, Schulz KA, Sureth-Sloane C. Navigating Transfer
Pricing Complexity: Standardization, Cooperation, Transparency. eJournal of
Tax Research.'
apa: 'Greil, S., Kaluza-Thiesen, E., Schulz, K. A., & Sureth-Sloane, C. (n.d.).
Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency.
EJournal of Tax Research.'
bibtex: '@article{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane, title={Navigating Transfer
Pricing Complexity: Standardization, Cooperation, Transparency}, journal={eJournal
of Tax Research}, author={Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz,
Kim Alina and Sureth-Sloane, Caren} }'
chicago: 'Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane.
“Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency.”
EJournal of Tax Research, n.d.'
ieee: 'S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, “Navigating
Transfer Pricing Complexity: Standardization, Cooperation, Transparency,” eJournal
of Tax Research.'
mla: 'Greil, Stefan, et al. “Navigating Transfer Pricing Complexity: Standardization,
Cooperation, Transparency.” EJournal of Tax Research.'
short: S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, EJournal of Tax
Research (n.d.).
date_created: 2026-04-02T08:35:24Z
date_updated: 2026-04-02T08:43:41Z
department:
- _id: '187'
language:
- iso: eng
publication: eJournal of Tax Research
publication_status: unpublished
status: public
title: 'Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency'
type: journal_article
user_id: '96670'
year: '2026'
...
---
_id: '56482'
abstract:
- lang: ger
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."
author:
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Yuri
full_name: Piper, Yuri
id: '49955'
last_name: Piper
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Maiterth R, Piper Y, Sureth-Sloane C. Liquiditätseffekte einer Vermögensteuer
bei Mietwohnimmobilien. Steuer und Wirtschaft. 2025;102(1):67-81.
apa: Maiterth, R., Piper, Y., & Sureth-Sloane, C. (2025). Liquiditätseffekte
einer Vermögensteuer bei Mietwohnimmobilien. Steuer und Wirtschaft, 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} }'
chicago: 'Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. “Liquiditätseffekte
einer Vermögensteuer bei Mietwohnimmobilien.” Steuer und Wirtschaft 102,
no. 1 (2025): 67–81.'
ieee: R. Maiterth, Y. Piper, and C. Sureth-Sloane, “Liquiditätseffekte einer Vermögensteuer
bei Mietwohnimmobilien,” Steuer und Wirtschaft, vol. 102, no. 1, pp. 67–81,
2025.
mla: Maiterth, Ralf, et al. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.”
Steuer und Wirtschaft, vol. 102, no. 1, 2025, pp. 67–81.
short: R. Maiterth, Y. Piper, C. Sureth-Sloane, Steuer und Wirtschaft 102 (2025)
67–81.
date_created: 2024-10-10T09:27:31Z
date_updated: 2025-05-13T05:45:58Z
department:
- _id: '187'
intvolume: ' 102'
issue: '1'
language:
- iso: ger
page: 67 - 81
publication: Steuer und Wirtschaft
status: public
title: Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien
type: journal_article
user_id: '1112'
volume: 102
year: '2025'
...
---
_id: '60596'
author:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Frank
full_name: Hechtner, Frank
last_name: Hechtner
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Dyck D, Hechtner F, Maiterth R, Sureth-Sloane C. Abschreibungen als Mittel
der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven
evidenzbasierter Analysen.; 2025. doi:http://dx.doi.org/10.2139/ssrn.5337276
apa: Dyck, D., Hechtner, F., Maiterth, R., & Sureth-Sloane, C. (2025). Abschreibungen
als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und
Perspektiven evidenzbasierter Analysen. http://dx.doi.org/10.2139/ssrn.5337276
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={http://dx.doi.org/10.2139/ssrn.5337276 }, 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} }'
chicago: Dyck, Daniel, Frank Hechtner, Ralf Maiterth, and Caren Sureth-Sloane. Abschreibungen
als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und
Perspektiven evidenzbasierter Analysen. TRR 266 Accounting for Transparency
Working Paper Series No. 196, 2025. http://dx.doi.org/10.2139/ssrn.5337276 .
ieee: D. Dyck, F. Hechtner, R. Maiterth, and C. Sureth-Sloane, Abschreibungen
als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und
Perspektiven evidenzbasierter Analysen. 2025.
mla: Dyck, Daniel, et al. Abschreibungen als Mittel der Investitionsförderung
in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen.
2025, doi:http://dx.doi.org/10.2139/ssrn.5337276
.
short: D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Abschreibungen als Mittel
der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven
evidenzbasierter Analysen, 2025.
date_created: 2025-07-14T06:48:31Z
date_updated: 2026-01-13T08:44:31Z
department:
- _id: '187'
doi: 'http://dx.doi.org/10.2139/ssrn.5337276 '
language:
- iso: ger
main_file_link:
- open_access: '1'
url: https://steuerrecht.uni-koeln.de/sites/steuerrecht/StuW/Jahrgaenge/StuW_2025_-_Sonderheft_NeSt.pdf
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 196
status: public
title: Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten,
Grenzen und Perspektiven evidenzbasierter Analysen
type: working_paper
user_id: '96670'
year: '2025'
...
---
_id: '63580'
author:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Frank
full_name: Hechtner, Frank
last_name: Hechtner
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Dyck D, Hechtner F, Maiterth R, Sureth-Sloane C. Abschreibungen als Mittel
der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven
evidenzbasierter Analysen. Steuer und Wirtschaft, Sonderheft NeSt. 2025;102(3):26-44.
apa: Dyck, D., Hechtner, F., Maiterth, R., & Sureth-Sloane, C. (2025). Abschreibungen
als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und
Perspektiven evidenzbasierter Analysen. Steuer Und Wirtschaft, Sonderheft NeSt,
102(3), 26–44.
bibtex: '@article{Dyck_Hechtner_Maiterth_Sureth-Sloane_2025, title={Abschreibungen
als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und
Perspektiven evidenzbasierter Analysen}, volume={102}, number={3}, journal={Steuer
und Wirtschaft, Sonderheft NeSt}, author={Dyck, Daniel and Hechtner, Frank and
Maiterth, Ralf and Sureth-Sloane, Caren}, year={2025}, pages={26–44} }'
chicago: 'Dyck, Daniel, Frank Hechtner, Ralf Maiterth, and Caren Sureth-Sloane.
“Abschreibungen Als Mittel Der Investitionsförderung in Deutschland - Möglichkeiten,
Grenzen Und Perspektiven Evidenzbasierter Analysen.” Steuer Und Wirtschaft,
Sonderheft NeSt 102, no. 3 (2025): 26–44.'
ieee: D. Dyck, F. Hechtner, R. Maiterth, and C. Sureth-Sloane, “Abschreibungen als
Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven
evidenzbasierter Analysen,” Steuer und Wirtschaft, Sonderheft NeSt, vol.
102, no. 3, pp. 26–44, 2025.
mla: Dyck, Daniel, et al. “Abschreibungen Als Mittel Der Investitionsförderung in
Deutschland - Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.”
Steuer Und Wirtschaft, Sonderheft NeSt, vol. 102, no. 3, 2025, pp. 26–44.
short: D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Steuer Und Wirtschaft,
Sonderheft NeSt 102 (2025) 26–44.
date_created: 2026-01-13T08:48:23Z
date_updated: 2026-01-13T08:48:36Z
department:
- _id: '187'
intvolume: ' 102'
issue: '3'
language:
- iso: eng
page: 26-44
publication: Steuer und Wirtschaft, Sonderheft NeSt
status: public
title: Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten,
Grenzen und Perspektiven evidenzbasierter Analysen
type: journal_article
user_id: '96670'
volume: 102
year: '2025'
...
---
_id: '63579'
author:
- first_name: An
full_name: Chen, An
last_name: Chen
- first_name: Peter
full_name: Hieber, Peter
last_name: Hieber
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
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.
International Tax and Public Finance. Published online 2025. doi:10.1007/s10797-025-09930-8
apa: Chen, A., Hieber, P., & 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. International Tax and Public Finance. https://doi.org/10.1007/s10797-025-09930-8
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={10.1007/s10797-025-09930-8},
journal={International Tax and Public Finance}, author={Chen, An and Hieber, Peter
and Sureth-Sloane, Caren}, year={2025} }'
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.” International Tax and Public Finance, 2025. https://doi.org/10.1007/s10797-025-09930-8.
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,” International Tax and Public Finance, 2025, doi: 10.1007/s10797-025-09930-8.'
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.” International
Tax and Public Finance, 2025, doi:10.1007/s10797-025-09930-8.
short: A. Chen, P. Hieber, C. Sureth-Sloane, International Tax and Public Finance
(2025).
date_created: 2026-01-13T08:41:48Z
date_updated: 2026-01-13T08:41:56Z
department:
- _id: '187'
doi: 10.1007/s10797-025-09930-8
language:
- iso: eng
publication: International Tax and Public Finance
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
type: journal_article
user_id: '96670'
year: '2025'
...
---
_id: '58500'
author:
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Felix
full_name: Siegel, Felix
last_name: Siegel
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Schanz D, Siegel F, Sureth-Sloane C. Anti-Tax Avoidance Rules and Tax Complexity.
World Tax Journal. 2025;17(1):1-23.
apa: Schanz, D., Siegel, F., & Sureth-Sloane, C. (2025). Anti-Tax Avoidance
Rules and Tax Complexity. World Tax Journal, 17(1), 1–23.
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}
}'
chicago: 'Schanz, Deborah, Felix Siegel, and Caren Sureth-Sloane. “Anti-Tax Avoidance
Rules and Tax Complexity.” World Tax Journal 17, no. 1 (2025): 1–23.'
ieee: D. Schanz, F. Siegel, and C. Sureth-Sloane, “Anti-Tax Avoidance Rules and
Tax Complexity,” World Tax Journal, vol. 17, no. 1, pp. 1–23, 2025.
mla: Schanz, Deborah, et al. “Anti-Tax Avoidance Rules and Tax Complexity.” World
Tax Journal, vol. 17, no. 1, 2025, pp. 1–23.
short: D. Schanz, F. Siegel, C. Sureth-Sloane, World Tax Journal 17 (2025) 1–23.
date_created: 2025-02-04T07:59:21Z
date_updated: 2025-02-24T17:22:29Z
department:
- _id: '187'
intvolume: ' 17'
issue: '1'
language:
- iso: eng
main_file_link:
- url: https://doi.org/10.59403/29r4aza
page: 1 - 23
publication: World Tax Journal
status: public
title: Anti-Tax Avoidance Rules and Tax Complexity
type: journal_article
user_id: '530'
volume: 17
year: '2025'
...
---
_id: '56641'
author:
- first_name: Markus
full_name: Diller, Markus
last_name: Diller
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
- first_name: Georg
full_name: Schneider, Georg
last_name: Schneider
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
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.
The Accounting Review. 2025;100(2):71-102. doi:10.2308/TAR- 2021-0477
apa: Diller, M., Lorenz, J., Schneider, G., & Sureth-Sloane, C. (2025). Is Tax
Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency
and Standards Consistency. The Accounting Review, 100(2), 71–102.
https://doi.org/10.2308/TAR-
2021-0477
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={10.2308/TAR-
2021-0477}, number={2}, journal={The Accounting Review}, author={Diller, Markus
and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}, year={2025},
pages={71–102} }'
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.” The Accounting Review 100, no. 2 (2025): 71–102.
https://doi.org/10.2308/TAR-
2021-0477.'
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,” The Accounting Review, vol. 100, no. 2, pp. 71–102, 2025,
doi: 10.2308/TAR- 2021-0477.'
mla: Diller, Markus, et al. “Is Tax Transfer Pricing Harmonization a Panacea? Real
Effects of Global Tax Transparency and Standards Consistency.” The Accounting
Review, vol. 100, no. 2, 2025, pp. 71–102, doi:10.2308/TAR- 2021-0477.
short: M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review
100 (2025) 71–102.
date_created: 2024-10-16T09:09:05Z
date_updated: 2025-03-04T08:03:15Z
department:
- _id: '187'
doi: 10.2308/TAR- 2021-0477
intvolume: ' 100'
issue: '2'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://doi.org/10.2308/TAR-2021-0477
oa: '1'
page: 71 - 102
publication: The Accounting Review
status: public
title: Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax
Transparency and Standards Consistency
type: journal_article
user_id: '74000'
volume: 100
year: '2025'
...
---
_id: '59096'
abstract:
- lang: eng
text: 'This study investigates how strategic interactions between corporate tax
planning and tax enforcement are affected by two policy instruments: strengthening
tax enforcement by increasing the number of specialized enforcement staff and
improving tax audit technologies. I employ an economic model with a board of director''s
investment in a Tax Control Framework (TCF) and a tax manager''s tax planning
effort jointly shaping corporate tax planning and a tax auditor''s technology-based
audit decision. I show that the board only invests in the TCF when the enforcement
environment is sufficiently strict, because it trades-off the costs and benefits
of tax planning. Since strengthening tax enforcement decreases tax planning effort,
the result can be less investment in a TCF in a strict enforcement environment,
implying that TCF investment and enforcement can be strategic substitutes. Strikingly,
I identify conditions under which improvements in tax audit technology increase
corporate tax planning and impair tax audit efficiency, due to a crowding-out
of audit incentives. This result contradicts the view that improving audit technologies
is universally effective, particularly in tax authorities with adequate staffing.'
author:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
citation:
ama: Dyck D. Corporate Tax Planning and Enforcement.; 2025. doi:10.2139/ssrn.5186857
apa: Dyck, D. (2025). Corporate Tax Planning and Enforcement. https://doi.org/10.2139/ssrn.5186857
bibtex: '@book{Dyck_2025, series={TRR 266 Accounting for Transparency Working Paper
Series No. 186}, title={Corporate Tax Planning and Enforcement}, DOI={10.2139/ssrn.5186857},
author={Dyck, Daniel}, year={2025}, collection={TRR 266 Accounting for Transparency
Working Paper Series No. 186} }'
chicago: Dyck, Daniel. Corporate Tax Planning and Enforcement. TRR 266 Accounting
for Transparency Working Paper Series No. 186, 2025. https://doi.org/10.2139/ssrn.5186857.
ieee: D. Dyck, Corporate Tax Planning and Enforcement. 2025.
mla: Dyck, Daniel. Corporate Tax Planning and Enforcement. 2025, doi:10.2139/ssrn.5186857.
short: D. Dyck, Corporate Tax Planning and Enforcement, 2025.
date_created: 2025-03-25T08:51:57Z
date_updated: 2025-04-01T11:49:32Z
department:
- _id: '187'
doi: 10.2139/ssrn.5186857
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 186
status: public
title: Corporate Tax Planning and Enforcement
type: working_paper
user_id: '74000'
year: '2025'
...
---
_id: '60733'
author:
- first_name: Kristin
full_name: Gerdes, Kristin
last_name: Gerdes
- first_name: 'Simon '
full_name: 'Harst, Simon '
last_name: Harst
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Gerdes K, Harst S, Schanz D, Sureth-Sloane C. 2024 Global Tax Complexity
Survey. TRR 266 Accounting for Transparency; 2025. doi:10.52569/WEMV6812
apa: Gerdes, K., Harst, S., Schanz, D., & Sureth-Sloane, C. (2025). 2024
Global Tax Complexity Survey. TRR 266 Accounting for Transparency. https://doi.org/10.52569/WEMV6812
bibtex: '@book{Gerdes_Harst_Schanz_Sureth-Sloane_2025, title={2024 Global Tax Complexity
Survey}, DOI={10.52569/WEMV6812},
publisher={TRR 266 Accounting for Transparency}, author={Gerdes, Kristin and Harst,
Simon and Schanz, Deborah and Sureth-Sloane, Caren}, year={2025} }'
chicago: Gerdes, Kristin, Simon Harst, Deborah Schanz, and Caren Sureth-Sloane.
2024 Global Tax Complexity Survey. TRR 266 Accounting for Transparency,
2025. https://doi.org/10.52569/WEMV6812.
ieee: K. Gerdes, S. Harst, D. Schanz, and C. Sureth-Sloane, 2024 Global Tax Complexity
Survey. TRR 266 Accounting for Transparency, 2025.
mla: Gerdes, Kristin, et al. 2024 Global Tax Complexity Survey. TRR 266 Accounting
for Transparency, 2025, doi:10.52569/WEMV6812.
short: K. Gerdes, S. Harst, D. Schanz, C. Sureth-Sloane, 2024 Global Tax Complexity
Survey, TRR 266 Accounting for Transparency, 2025.
date_created: 2025-07-23T08:41:26Z
date_updated: 2025-08-06T07:59:44Z
department:
- _id: '187'
doi: 10.52569/WEMV6812
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
publisher: TRR 266 Accounting for Transparency
status: public
title: 2024 Global Tax Complexity Survey
type: report
user_id: '74000'
year: '2025'
...
---
_id: '46048'
author:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
- first_name: Caren
full_name: Sureth-Sloane, Caren
last_name: Sureth-Sloane
citation:
ama: Dyck D, Lorenz J, Sureth-Sloane C. Tax Disputes - The Role of Technology
and Controversy Expertise.; 2025. doi:https://dx.doi.org/10.2139/ssrn.4214449
apa: Dyck, D., Lorenz, J., & Sureth-Sloane, C. (2025). Tax Disputes - The
Role of Technology and Controversy Expertise. https://dx.doi.org/10.2139/ssrn.4214449
bibtex: '@book{Dyck_Lorenz_Sureth-Sloane_2025, series={TRR 266 Working Paper Series},
title={Tax Disputes - The Role of Technology and Controversy Expertise}, DOI={https://dx.doi.org/10.2139/ssrn.4214449
}, author={Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}, year={2025},
collection={TRR 266 Working Paper Series} }'
chicago: Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. Tax Disputes
- The Role of Technology and Controversy Expertise. TRR 266 Working Paper
Series, 2025. https://dx.doi.org/10.2139/ssrn.4214449
.
ieee: D. Dyck, J. Lorenz, and C. Sureth-Sloane, Tax Disputes - The Role of Technology
and Controversy Expertise. 2025.
mla: Dyck, Daniel, et al. Tax Disputes - The Role of Technology and Controversy
Expertise. 2025, doi:https://dx.doi.org/10.2139/ssrn.4214449
.
short: D. Dyck, J. Lorenz, C. Sureth-Sloane, Tax Disputes - The Role of Technology
and Controversy Expertise, 2025.
date_created: 2023-07-13T12:07:54Z
date_updated: 2025-08-13T08:11:34Z
department:
- _id: '187'
doi: 'https://dx.doi.org/10.2139/ssrn.4214449 '
language:
- iso: eng
main_file_link:
- url: https://ssrn.com/abstract=4214449
series_title: TRR 266 Working Paper Series
status: public
title: Tax Disputes - The Role of Technology and Controversy Expertise
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '60926'
abstract:
- lang: eng
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. '
author:
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Schulz KA, Sureth-Sloane C. Tax Compliance Management Systems in German
Tax Audits - An Analysis of Practical Experiences.; 2025. doi:https://dx.doi.org/10.2139/ssrn.5378524
apa: Schulz, K. A., & Sureth-Sloane, C. (2025). Tax Compliance Management
Systems in German Tax Audits - An Analysis of Practical Experiences. https://dx.doi.org/10.2139/ssrn.5378524
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={https://dx.doi.org/10.2139/ssrn.5378524},
author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2025}, collection={TRR
266 Accounting for Transparency Working Paper Series No. 204} }'
chicago: Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management
Systems in German Tax Audits - An Analysis of Practical Experiences. TRR 266
Accounting for Transparency Working Paper Series No. 204, 2025. https://dx.doi.org/10.2139/ssrn.5378524.
ieee: K. A. Schulz and C. Sureth-Sloane, Tax Compliance Management Systems in
German Tax Audits - An Analysis of Practical Experiences. 2025.
mla: Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management Systems
in German Tax Audits - An Analysis of Practical Experiences. 2025, doi:https://dx.doi.org/10.2139/ssrn.5378524.
short: K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systems in German
Tax Audits - An Analysis of Practical Experiences, 2025.
date_created: 2025-08-13T18:09:14Z
date_updated: 2025-08-13T18:14:24Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.5378524
jel:
- H21
- H26
- H32
- H83
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=5378524
oa: '1'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 204
status: public
title: Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical
Experiences
type: working_paper
user_id: '68607'
year: '2025'
...
---
_id: '60949'
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Svea
full_name: Holtmann, Svea
last_name: Holtmann
- first_name: Reinald
full_name: Koch, Reinald
last_name: Koch
- first_name: Dominika
full_name: Langenmayr, Dominika
last_name: Langenmayr
citation:
ama: 'Giese H, Holtmann S, Koch R, Langenmayr D. Steuerliches Investitionssofortprogramm:
Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland? ifo
Schnelldienst. 2025;78(8):34-40.'
apa: 'Giese, H., Holtmann, S., Koch, R., & Langenmayr, D. (2025). Steuerliches
Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts
Deutschland? ifo Schnelldienst, 78(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} }'
chicago: 'Giese, Henning, Svea Holtmann, Reinald Koch, and Dominika Langenmayr.
“Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des
Wirtschaftsstandorts Deutschland?” ifo Schnelldienst 78, no. 8 (2025):
34–40.'
ieee: 'H. Giese, S. Holtmann, R. Koch, and D. Langenmayr, “Steuerliches Investitionssofortprogramm:
Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?,” ifo
Schnelldienst, vol. 78, no. 8, pp. 34–40, 2025.'
mla: 'Giese, Henning, et al. “Steuerliches Investitionssofortprogramm: Ausreichender
Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?” ifo Schnelldienst,
vol. 78, no. 8, 2025, pp. 34–40.'
short: H. Giese, S. Holtmann, R. Koch, D. Langenmayr, ifo Schnelldienst 78 (2025)
34–40.
date_created: 2025-08-19T10:16:55Z
date_updated: 2025-09-11T08:11:07Z
department:
- _id: '187'
intvolume: ' 78'
issue: '8'
language:
- iso: ger
page: 34-40
publication: ifo Schnelldienst
quality_controlled: '1'
status: public
title: 'Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung
des Wirtschaftsstandorts Deutschland?'
type: journal_article
user_id: '97894'
volume: 78
year: '2025'
...
---
_id: '61491'
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.
author:
- first_name: Kay
full_name: Blaufus, Kay
last_name: Blaufus
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Michael
full_name: Milde, Michael
last_name: Milde
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Blaufus K, Maiterth R, Milde M, Sureth-Sloane C. Choosing the Wrong Box?
Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice .; 2025.
doi:10.2139/ssrn.5378466
apa: Blaufus, K., Maiterth, R., Milde, M., & Sureth-Sloane, C. (2025). Choosing
the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice
. https://doi.org/10.2139/ssrn.5378466
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={10.2139/ssrn.5378466}, 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}
}'
chicago: Blaufus, Kay, Ralf Maiterth, Michael Milde, and Caren Sureth-Sloane. Choosing
the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice
. TRR 266 Accounting for Transparency Working Paper Series No. 203, 2025.
https://doi.org/10.2139/ssrn.5378466.
ieee: K. Blaufus, R. Maiterth, M. Milde, and C. Sureth-Sloane, Choosing the Wrong
Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice .
2025.
mla: Blaufus, Kay, et al. Choosing the Wrong Box? Behavioral Frictions and Limits
of Tax Advice in Tax Regime Choice . 2025, doi:10.2139/ssrn.5378466.
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.
date_created: 2025-10-01T09:26:32Z
date_updated: 2025-10-01T09:29:57Z
department:
- _id: '187'
doi: 10.2139/ssrn.5378466
jel:
- H25
- D91
- D22
keyword:
- Check-the-box
- Legal Form
- Tax Complexity
- Tax Misperception
- Behavioral Taxation
- Tax Advice
language:
- iso: eng
page: '107'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 203
status: public
title: 'Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax
Regime Choice '
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '61490'
abstract:
- lang: eng
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.
author:
- first_name: Anna-Sophie
full_name: Braun, Anna-Sophie
last_name: Braun
- first_name: Reinald
full_name: Koch, Reinald
last_name: Koch
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Braun A-S, Koch R, Sureth-Sloane C. Tax Complexity and Firm Value.;
2025. doi:10.2139/ssrn.5378221
apa: Braun, A.-S., Koch, R., & Sureth-Sloane, C. (2025). Tax Complexity and
Firm Value. https://doi.org/10.2139/ssrn.5378221
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={10.2139/ssrn.5378221}, author={Braun,
Anna-Sophie and Koch, Reinald and Sureth-Sloane, Caren}, year={2025}, collection={TRR
266 Accounting for Transparency Working Paper Series No. 201} }'
chicago: Braun, Anna-Sophie, Reinald Koch, and Caren Sureth-Sloane. Tax Complexity
and Firm Value. TRR 266 Accounting for Transparency Working Paper Series No.
201, 2025. https://doi.org/10.2139/ssrn.5378221.
ieee: A.-S. Braun, R. Koch, and C. Sureth-Sloane, Tax Complexity and Firm Value.
2025.
mla: Braun, Anna-Sophie, et al. Tax Complexity and Firm Value. 2025, doi:10.2139/ssrn.5378221.
short: A.-S. Braun, R. Koch, C. Sureth-Sloane, Tax Complexity and Firm Value, 2025.
date_created: 2025-10-01T09:20:05Z
date_updated: 2025-10-01T09:27:34Z
department:
- _id: '187'
doi: 10.2139/ssrn.5378221
jel:
- M12
- H26
- H25
- H32
language:
- iso: eng
page: '48'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 201
status: public
title: Tax Complexity and Firm Value
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '61508'
abstract:
- lang: eng
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.
author:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Thomas
full_name: Kourouxous, Thomas
last_name: Kourouxous
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
citation:
ama: Dyck D, Kourouxous T, Lorenz J. An Economic Analysis of Joint Tax Audits.;
2025. doi:10.2139/ssrn.5398645
apa: Dyck, D., Kourouxous, T., & Lorenz, J. (2025). An Economic Analysis
of Joint Tax Audits. https://doi.org/10.2139/ssrn.5398645
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={10.2139/ssrn.5398645},
author={Dyck, Daniel and Kourouxous, Thomas and Lorenz, Johannes}, year={2025},
collection={TRR 266 Accounting for Transparency Working Paper Series No. 208}
}'
chicago: Dyck, Daniel, Thomas Kourouxous, and Johannes Lorenz. An Economic Analysis
of Joint Tax Audits. TRR 266 Accounting for Transparency Working Paper Series
No. 208, 2025. https://doi.org/10.2139/ssrn.5398645.
ieee: D. Dyck, T. Kourouxous, and J. Lorenz, An Economic Analysis of Joint Tax
Audits. 2025.
mla: Dyck, Daniel, et al. An Economic Analysis of Joint Tax Audits. 2025,
doi:10.2139/ssrn.5398645.
short: D. Dyck, T. Kourouxous, J. Lorenz, An Economic Analysis of Joint Tax Audits,
2025.
date_created: 2025-10-02T08:53:38Z
date_updated: 2025-10-02T08:56:48Z
department:
- _id: '187'
doi: 10.2139/ssrn.5398645
keyword:
- joint tax audits
- double taxation
- dispute prevention
- income shifting
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=5398645
oa: '1'
page: '57'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 208
status: public
title: An Economic Analysis of Joint Tax Audits
type: working_paper
user_id: '97894'
year: '2025'
...