---
_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: '63470'
author:
- first_name: Laura
full_name: Wiredu, Laura
id: '69559'
last_name: Wiredu
citation:
ama: Wiredu L. Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study
of Medium-Term Effects. Junior Management Science. 2025;10(4):985-1008.
doi:10.582/jums/v10i4pp985-1008
apa: Wiredu, L. (2025). Who Bears the Costs of the UK Soft Drink Tax? An Empirical
Study of Medium-Term Effects. Junior Management Science, 10(4),
985–1008. https://doi.org/10.582/jums/v10i4pp985-1008
bibtex: '@article{Wiredu_2025, title={Who Bears the Costs of the UK Soft Drink Tax?
An Empirical Study of Medium-Term Effects}, volume={10}, DOI={10.582/jums/v10i4pp985-1008},
number={4}, journal={Junior Management Science}, author={Wiredu, Laura}, year={2025},
pages={985–1008} }'
chicago: 'Wiredu, Laura. “Who Bears the Costs of the UK Soft Drink Tax? An Empirical
Study of Medium-Term Effects.” Junior Management Science 10, no. 4 (2025):
985–1008. https://doi.org/10.582/jums/v10i4pp985-1008.'
ieee: 'L. Wiredu, “Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study
of Medium-Term Effects,” Junior Management Science, vol. 10, no. 4, pp.
985–1008, 2025, doi: 10.582/jums/v10i4pp985-1008.'
mla: Wiredu, Laura. “Who Bears the Costs of the UK Soft Drink Tax? An Empirical
Study of Medium-Term Effects.” Junior Management Science, vol. 10, no.
4, 2025, pp. 985–1008, doi:10.582/jums/v10i4pp985-1008.
short: L. Wiredu, Junior Management Science 10 (2025) 985–1008.
date_created: 2026-01-05T13:40:30Z
date_updated: 2026-03-19T10:17:07Z
department:
- _id: '187'
doi: 10.582/jums/v10i4pp985-1008
intvolume: ' 10'
issue: '4'
language:
- iso: eng
page: 985-1008
publication: Junior Management Science
quality_controlled: '1'
status: public
title: Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term
Effects
type: journal_article
user_id: '96670'
volume: 10
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: 2026-04-09T07:35:36Z
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
quality_controlled: '1'
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: '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: 2026-04-09T07:35:12Z
department:
- _id: '187'
doi: 10.1007/s10797-025-09930-8
language:
- iso: eng
publication: International Tax and Public Finance
quality_controlled: '1'
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: '74000'
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: 2026-04-09T07:34:57Z
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
quality_controlled: '1'
status: public
title: Anti-Tax Avoidance Rules and Tax Complexity
type: journal_article
user_id: '74000'
volume: 17
year: '2025'
...
---
_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: 2026-04-09T07:35:42Z
department:
- _id: '187'
intvolume: ' 102'
issue: '1'
language:
- iso: ger
page: 67 - 81
publication: Steuer und Wirtschaft
quality_controlled: '1'
status: public
title: Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien
type: journal_article
user_id: '74000'
volume: 102
year: '2025'
...
---
_id: '62110'
author:
- first_name: Korinna
full_name: Schönhärl, Korinna
last_name: Schönhärl
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Schönhärl K, Sureth-Sloane C. Steuern und Steuergerechtigkeit – Ein Gespräch.
Ethik und Gesellschaft. 2025;19 (2): Die andere Seite der sozialen Gerechtigkeit:
Eine gerechtere Finanzierung steigender öffentlicher Ausgaben:1-31. doi:10.18156/eug-2-2025-art-2.'
apa: 'Schönhärl, K., & Sureth-Sloane, C. (2025). Steuern und Steuergerechtigkeit
– Ein Gespräch. Ethik und Gesellschaft, 19 (2): Die andere Seite der
sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben,
1–31. https://doi.org/10.18156/eug-2-2025-art-2.'
bibtex: '@article{Schönhärl_Sureth-Sloane_2025, title={Steuern und Steuergerechtigkeit
– Ein Gespräch}, volume={19 (2): Die andere Seite der sozialen Gerechtigkeit:
Eine gerechtere Finanzierung steigender öffentlicher Ausgaben}, DOI={10.18156/eug-2-2025-art-2.},
journal={Ethik und Gesellschaft}, author={Schönhärl, Korinna and Sureth-Sloane,
Caren}, year={2025}, pages={1–31} }'
chicago: 'Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit
– Ein Gespräch.” Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen
Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025):
1–31. https://doi.org/10.18156/eug-2-2025-art-2.'
ieee: 'K. Schönhärl and C. Sureth-Sloane, “Steuern und Steuergerechtigkeit – Ein
Gespräch,” Ethik und Gesellschaft, vol. 19 (2): Die andere Seite der sozialen
Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben,
pp. 1–31, 2025, doi: 10.18156/eug-2-2025-art-2.'
mla: 'Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit
– Ein Gespräch.” Ethik und Gesellschaft, vol. 19 (2): Die andere Seite
der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher
Ausgaben, 2025, pp. 1–31, doi:10.18156/eug-2-2025-art-2.'
short: 'K. Schönhärl, C. Sureth-Sloane, Ethik und Gesellschaft 19 (2): Die andere
Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher
Ausgaben (2025) 1–31.'
date_created: 2025-11-06T10:38:32Z
date_updated: 2026-04-09T07:37:33Z
department:
- _id: '187'
doi: 10.18156/eug-2-2025-art-2.
language:
- iso: ger
page: 1-31
publication: Ethik und Gesellschaft
publication_status: published
quality_controlled: '1'
status: public
title: Steuern und Steuergerechtigkeit – Ein Gespräch
type: journal_article
user_id: '74000'
volume: '19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung
steigender öffentlicher Ausgaben'
year: '2025'
...
---
_id: '59096'
abstract:
- lang: eng
text: 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:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
citation:
ama: Dyck D. Corporate Tax Planning and Technology-Based Enforcement.; 2025.
doi:10.2139/ssrn.5186857
apa: Dyck, D. (2025). Corporate Tax Planning and Technology-Based 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 Technology-Based 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 Technology-Based 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 Technology-Based Enforcement. 2025.
mla: Dyck, Daniel. Corporate Tax Planning and Technology-Based Enforcement.
2025, doi:10.2139/ssrn.5186857.
short: D. Dyck, Corporate Tax Planning and Technology-Based Enforcement, 2025.
date_created: 2025-03-25T08:51:57Z
date_updated: 2026-05-26T06:37:14Z
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 Technology-Based Enforcement
type: working_paper
user_id: '74000'
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. 2025;102(Sonderheft NeSt):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, 102(Sonderheft
NeSt), 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={Sonderheft NeSt},
journal={Steuer und Wirtschaft}, 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
102, no. Sonderheft NeSt (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, vol. 102, no. Sonderheft
NeSt, 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, vol. 102, no. Sonderheft NeSt, 2025, pp. 26–44.
short: D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Steuer Und Wirtschaft
102 (2025) 26–44.
date_created: 2026-01-13T08:48:23Z
date_updated: 2026-06-29T07:41:47Z
department:
- _id: '187'
intvolume: ' 102'
issue: Sonderheft NeSt
language:
- iso: eng
page: 26-44
publication: Steuer und Wirtschaft
quality_controlled: '1'
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: '49868'
author:
- first_name: Lena
full_name: Schön, Lena
last_name: Schön
- first_name: Benjamin
full_name: Graßl, Benjamin
last_name: Graßl
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
citation:
ama: Schön L, Graßl B, Giese H. Die Kriterien und Zusammensetzung der EU-Blacklist
als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung. Steuer
und Wirtschaft. Published online 2024:71-92.
apa: Schön, L., Graßl, B., & Giese, H. (2024). Die Kriterien und Zusammensetzung
der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische
Würdigung. Steuer und Wirtschaft, 71–92.
bibtex: '@article{Schön_Graßl_Giese_2024, title={Die Kriterien und Zusammensetzung
der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische
Würdigung}, journal={Steuer und Wirtschaft}, author={Schön, Lena and Graßl, Benjamin
and Giese, Henning}, year={2024}, pages={71–92} }'
chicago: Schön, Lena, Benjamin Graßl, and Henning Giese. “Die Kriterien und Zusammensetzung
der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische
Würdigung.” Steuer und Wirtschaft, 2024, 71–92.
ieee: L. Schön, B. Graßl, and H. Giese, “Die Kriterien und Zusammensetzung der EU-Blacklist
als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung,” Steuer
und Wirtschaft, pp. 71–92, 2024.
mla: Schön, Lena, et al. “Die Kriterien und Zusammensetzung der EU-Blacklist als
Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung.” Steuer
und Wirtschaft, 2024, pp. 71–92.
short: L. Schön, B. Graßl, H. Giese, Steuer und Wirtschaft (2024) 71–92.
date_created: 2023-12-19T13:02:51Z
date_updated: 2024-02-01T12:20:46Z
department:
- _id: '187'
language:
- iso: ger
page: 71-92
publication: Steuer und Wirtschaft
status: public
title: Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes
– Eine kritische Würdigung
type: journal_article
user_id: '74000'
year: '2024'
...
---
_id: '50747'
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. Komplexität von Verrechnungspreisen
und Tax Compliance: Einblicke in deutsche Unternehmen. Deutsches Steuerrecht.
2024;62(17):914-921.'
apa: 'Greil, S., Kaluza-Thiesen, E., Schulz, K. A., & Sureth-Sloane, C. (2024).
Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche
Unternehmen. Deutsches Steuerrecht, 62(17), 914–921.'
bibtex: '@article{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2024, title={Komplexität
von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen},
volume={62}, number={17}, journal={Deutsches Steuerrecht}, author={Greil, Stefan
and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren},
year={2024}, pages={914–921} }'
chicago: 'Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane.
“Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche
Unternehmen.” Deutsches Steuerrecht 62, no. 17 (2024): 914–21.'
ieee: 'S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, “Komplexität
von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen,”
Deutsches Steuerrecht, vol. 62, no. 17, pp. 914–921, 2024.'
mla: 'Greil, Stefan, et al. “Komplexität von Verrechnungspreisen und Tax Compliance:
Einblicke in deutsche Unternehmen.” Deutsches Steuerrecht, vol. 62, no.
17, 2024, pp. 914–21.'
short: S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Deutsches Steuerrecht
62 (2024) 914–921.
date_created: 2024-01-23T10:18:15Z
date_updated: 2024-04-22T15:36:16Z
department:
- _id: '187'
intvolume: ' 62'
issue: '17'
language:
- iso: ger
page: 914-921
publication: Deutsches Steuerrecht
status: public
title: 'Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche
Unternehmen'
type: journal_article
user_id: '74000'
volume: 62
year: '2024'
...
---
_id: '56653'
author:
- first_name: Kirsten
full_name: Birnbaum, Kirsten
last_name: Birnbaum
- first_name: Jost H.
full_name: Heckemeyer, Jost H.
last_name: Heckemeyer
- first_name: Annette
full_name: Linau, Annette
last_name: Linau
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Birnbaum K, Heckemeyer JH, Linau A, Sureth-Sloane C. Steuerwettbewerb als Chance.
Schmalenbach IMPULSE. 2024;3:1-17. doi:https://doi.org/10.54585/OAHI2295
apa: Birnbaum, K., Heckemeyer, J. H., Linau, A., & Sureth-Sloane, C. (2024).
Steuerwettbewerb als Chance. Schmalenbach IMPULSE, 3, 1–17. https://doi.org/10.54585/OAHI2295
bibtex: '@article{Birnbaum_Heckemeyer_Linau_Sureth-Sloane_2024, title={Steuerwettbewerb
als Chance}, volume={3}, DOI={https://doi.org/10.54585/OAHI2295},
journal={Schmalenbach IMPULSE}, author={Birnbaum, Kirsten and Heckemeyer, Jost
H. and Linau, Annette and Sureth-Sloane, Caren}, year={2024}, pages={1–17} }'
chicago: 'Birnbaum, Kirsten, Jost H. Heckemeyer, Annette Linau, and Caren Sureth-Sloane.
“Steuerwettbewerb als Chance.” Schmalenbach IMPULSE 3 (2024): 1–17. https://doi.org/10.54585/OAHI2295.'
ieee: 'K. Birnbaum, J. H. Heckemeyer, A. Linau, and C. Sureth-Sloane, “Steuerwettbewerb
als Chance,” Schmalenbach IMPULSE, vol. 3, pp. 1–17, 2024, doi: https://doi.org/10.54585/OAHI2295.'
mla: Birnbaum, Kirsten, et al. “Steuerwettbewerb als Chance.” Schmalenbach IMPULSE,
vol. 3, 2024, pp. 1–17, doi:https://doi.org/10.54585/OAHI2295.
short: K. Birnbaum, J.H. Heckemeyer, A. Linau, C. Sureth-Sloane, Schmalenbach IMPULSE
3 (2024) 1–17.
date_created: 2024-10-17T07:08:29Z
date_updated: 2024-10-18T05:40:48Z
department:
- _id: '187'
doi: https://doi.org/10.54585/OAHI2295
intvolume: ' 3'
language:
- iso: ger
main_file_link:
- open_access: '1'
url: https://doi.org/10.54585/OAHI2295
oa: '1'
page: 1-17
publication: Schmalenbach IMPULSE
status: public
title: Steuerwettbewerb als Chance
type: journal_article
user_id: '68607'
volume: 3
year: '2024'
...
---
_id: '56814'
abstract:
- lang: eng
text: '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:
- first_name: Adrian
full_name: Schipp, Adrian
id: '44288'
last_name: Schipp
citation:
ama: Schipp A. Too Complex to Cooperate? Tax Complexity and Cooperative Compliance.;
2024. doi:https://dx.doi.org/10.2139/ssrn.4934559
apa: Schipp, A. (2024). Too Complex to Cooperate? Tax Complexity and Cooperative
Compliance. https://dx.doi.org/10.2139/ssrn.4934559
bibtex: '@book{Schipp_2024, series={TRR 266 Accounting for Transparency Working
Paper Series No. 152}, title={Too Complex to Cooperate? Tax Complexity and Cooperative
Compliance}, DOI={https://dx.doi.org/10.2139/ssrn.4934559},
author={Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting for Transparency
Working Paper Series No. 152} }'
chicago: Schipp, Adrian. Too Complex to Cooperate? Tax Complexity and Cooperative
Compliance. TRR 266 Accounting for Transparency Working Paper Series No. 152,
2024. https://dx.doi.org/10.2139/ssrn.4934559.
ieee: A. Schipp, Too Complex to Cooperate? Tax Complexity and Cooperative Compliance.
2024.
mla: Schipp, Adrian. Too Complex to Cooperate? Tax Complexity and Cooperative
Compliance. 2024, doi:https://dx.doi.org/10.2139/ssrn.4934559.
short: A. Schipp, Too Complex to Cooperate? Tax Complexity and Cooperative Compliance,
2024.
date_created: 2024-10-30T07:23:13Z
date_updated: 2024-10-30T07:23:18Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4934559
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=4934559
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 152
status: public
title: Too Complex to Cooperate? Tax Complexity and Cooperative Compliance
type: working_paper
user_id: '68607'
year: '2024'
...
---
_id: '56816'
abstract:
- lang: eng
text: 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:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Adrian
full_name: Schipp, Adrian
id: '44288'
last_name: Schipp
citation:
ama: Giese H, Schipp A. The Downsides of Democracy? The Case of Tax Complexity.;
2024. doi:https://dx.doi.org/10.2139/ssrn.4934571
apa: Giese, H., & Schipp, A. (2024). The Downsides of Democracy? The Case
of Tax Complexity. https://dx.doi.org/10.2139/ssrn.4934571
bibtex: '@book{Giese_Schipp_2024, series={TRR 266 Accounting for Transparency Working
Paper Series No. 153}, title={The Downsides of Democracy? The Case of Tax Complexity},
DOI={https://dx.doi.org/10.2139/ssrn.4934571},
author={Giese, Henning and Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting
for Transparency Working Paper Series No. 153} }'
chicago: Giese, Henning, and Adrian Schipp. The Downsides of Democracy? The Case
of Tax Complexity. TRR 266 Accounting for Transparency Working Paper Series
No. 153, 2024. https://dx.doi.org/10.2139/ssrn.4934571.
ieee: H. Giese and A. Schipp, The Downsides of Democracy? The Case of Tax Complexity.
2024.
mla: Giese, Henning, and Adrian Schipp. The Downsides of Democracy? The Case
of Tax Complexity. 2024, doi:https://dx.doi.org/10.2139/ssrn.4934571.
short: H. Giese, A. Schipp, The Downsides of Democracy? The Case of Tax Complexity,
2024.
date_created: 2024-10-30T07:27:46Z
date_updated: 2024-10-30T07:27:50Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4934571
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=4934571
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 153
status: public
title: The Downsides of Democracy? The Case of Tax Complexity
type: working_paper
user_id: '68607'
year: '2024'
...
---
_id: '56855'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
citation:
ama: Sureth-Sloane C, Giese H. Auswirkungen der Einführung eines Verlustrücktrags
in Österreich. Ergebnisse einer Simulationsstudie. SWK Steuer- und WirtschaftsKartei.
2024;(30):1260-1264.
apa: Sureth-Sloane, C., & Giese, H. (2024). Auswirkungen der Einführung eines
Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie. SWK Steuer-
und WirtschaftsKartei, 30, 1260–1264.
bibtex: '@article{Sureth-Sloane_Giese_2024, title={Auswirkungen der Einführung eines
Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie}, number={30},
journal={SWK Steuer- und WirtschaftsKartei}, author={Sureth-Sloane, Caren and
Giese, Henning}, year={2024}, pages={1260–1264} }'
chicago: 'Sureth-Sloane, Caren, and Henning Giese. “Auswirkungen der Einführung
eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie.” SWK
Steuer- und WirtschaftsKartei, no. 30 (2024): 1260–64.'
ieee: C. Sureth-Sloane and H. Giese, “Auswirkungen der Einführung eines Verlustrücktrags
in Österreich. Ergebnisse einer Simulationsstudie,” SWK Steuer- und WirtschaftsKartei,
no. 30, pp. 1260–1264, 2024.
mla: Sureth-Sloane, Caren, and Henning Giese. “Auswirkungen der Einführung eines
Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie.” SWK Steuer-
und WirtschaftsKartei, no. 30, 2024, pp. 1260–64.
short: C. Sureth-Sloane, H. Giese, SWK Steuer- und WirtschaftsKartei (2024) 1260–1264.
date_created: 2024-11-03T18:58:16Z
date_updated: 2025-01-22T09:36:44Z
department:
- _id: '187'
issue: '30'
language:
- iso: ger
page: 1260-1264
publication: SWK Steuer- und WirtschaftsKartei
status: public
title: Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse
einer Simulationsstudie
type: journal_article
user_id: '68607'
year: '2024'
...
---
_id: '35785'
author:
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
- first_name: Hans-Peter
full_name: Huber, Hans-Peter
last_name: Huber
- 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: Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Firms’ Tax Misperception.;
2024. doi:10.2139/ssrn.4300919
apa: Heinemann-Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2024).
Firms’ Tax Misperception. https://doi.org/10.2139/ssrn.4300919
bibtex: '@book{Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2024, series={TRR 266
Accounting for Transparency Working Paper Series No. 108}, title={Firms’ Tax Misperception},
DOI={10.2139/ssrn.4300919},
author={Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and
Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency
Working Paper Series No. 108} }'
chicago: Heinemann-Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane.
Firms’ Tax Misperception. TRR 266 Accounting for Transparency Working Paper
Series No. 108, 2024. https://doi.org/10.2139/ssrn.4300919.
ieee: V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Firms’
Tax Misperception. 2024.
mla: Heinemann-Heile, Vanessa, et al. Firms’ Tax Misperception. 2024, doi:10.2139/ssrn.4300919.
short: V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Firms’ Tax
Misperception, 2024.
date_created: 2023-01-10T10:49:31Z
date_updated: 2025-06-04T08:20:01Z
department:
- _id: '187'
doi: 10.2139/ssrn.4300919
language:
- iso: eng
main_file_link:
- open_access: '1'
url: ' https://doi.org/10.2139/ssrn.4300919'
oa: '1'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 108
status: public
title: Firms' Tax Misperception
type: working_paper
user_id: '21222'
year: '2024'
...
---
_id: '63578'
author:
- first_name: Adrian
full_name: Schipp, Adrian
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 in
Tax Regulations and Tax Procedures - Evidence from a Developing Country.
apa: Schipp, A., Siahaan, F., & Sureth-Sloane, C. (n.d.). Determinants of
Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing
Country.
bibtex: '@book{Schipp_Siahaan_Sureth-Sloane, series={TRR 266 Accounting for Transparency
Working Paper Series No. 151}, title={Determinants of Tax Complexity in Tax regulations
and Tax Procedures - Evidence from a Developing Country}, author={Schipp, Adrian
and Siahaan, Fernando and Sureth-Sloane, Caren}, collection={TRR 266 Accounting
for Transparency Working Paper Series No. 151} }'
chicago: Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. Determinants
of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing
Country. TRR 266 Accounting for Transparency Working Paper Series No. 151,
n.d.
ieee: A. Schipp, F. Siahaan, and C. Sureth-Sloane, Determinants of Tax Complexity
in Tax regulations and Tax Procedures - Evidence from a Developing Country.
.
mla: Schipp, Adrian, et al. Determinants of Tax Complexity in Tax Regulations
and Tax Procedures - Evidence from a Developing Country.
short: A. Schipp, F. Siahaan, C. Sureth-Sloane, Determinants of Tax Complexity in
Tax Regulations and Tax Procedures - Evidence from a Developing Country, n.d.
date_created: 2026-01-13T08:37:27Z
date_updated: 2026-01-13T09:24:40Z
department:
- _id: '187'
language:
- iso: eng
publication_status: unpublished
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 151
status: public
title: Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence
from a Developing Country
type: working_paper
user_id: '96670'
year: '2024'
...