---
_id: '63582'
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.; 2024.
apa: Maiterth, R., Piper, Y., & Sureth-Sloane, C. (2024). Liquiditätseffekte
einer Vermögensteuer bei Mietwohnimmobilien.
bibtex: '@book{Maiterth_Piper_Sureth-Sloane_2024, series={TRR 266 Accounting for
Transparency Working Paper Series No. 157}, title={Liquiditätseffekte einer Vermögensteuer
bei Mietwohnimmobilien}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane,
Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper
Series No. 157} }'
chicago: Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. Liquiditätseffekte
Einer Vermögensteuer Bei Mietwohnimmobilien. TRR 266 Accounting for Transparency
Working Paper Series No. 157, 2024.
ieee: R. Maiterth, Y. Piper, and C. Sureth-Sloane, Liquiditätseffekte einer Vermögensteuer
bei Mietwohnimmobilien. 2024.
mla: Maiterth, Ralf, et al. Liquiditätseffekte Einer Vermögensteuer Bei Mietwohnimmobilien.
2024.
short: R. Maiterth, Y. Piper, C. Sureth-Sloane, Liquiditätseffekte Einer Vermögensteuer
Bei Mietwohnimmobilien, 2024.
date_created: 2026-01-13T09:21:58Z
date_updated: 2026-01-13T09:22:02Z
department:
- _id: '187'
language:
- iso: eng
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 157
status: public
title: Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien
type: working_paper
user_id: '96670'
year: '2024'
...
---
_id: '62739'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
- first_name: Zoltán
full_name: Novotny–Farkas, Zoltán
last_name: Novotny–Farkas
citation:
ama: Bornemann T, Novotny–Farkas Z. Does the Accounting Classification of Hybrid
Financial Instruments as Debt or Equity Matter?; 2024. doi:10.2139/ssrn.4821642
apa: Bornemann, T., & Novotny–Farkas, Z. (2024). Does the Accounting Classification
of Hybrid Financial Instruments as Debt or Equity Matter? https://doi.org/10.2139/ssrn.4821642
bibtex: '@book{Bornemann_Novotny–Farkas_2024, title={Does the Accounting Classification
of Hybrid Financial Instruments as Debt or Equity Matter?}, DOI={10.2139/ssrn.4821642},
author={Bornemann, Tobias and Novotny–Farkas, Zoltán}, year={2024} }'
chicago: Bornemann, Tobias, and Zoltán Novotny–Farkas. Does the Accounting Classification
of Hybrid Financial Instruments as Debt or Equity Matter?, 2024. https://doi.org/10.2139/ssrn.4821642.
ieee: T. Bornemann and Z. Novotny–Farkas, Does the Accounting Classification
of Hybrid Financial Instruments as Debt or Equity Matter? 2024.
mla: Bornemann, Tobias, and Zoltán Novotny–Farkas. Does the Accounting Classification
of Hybrid Financial Instruments as Debt or Equity Matter? 2024, doi:10.2139/ssrn.4821642.
short: T. Bornemann, Z. Novotny–Farkas, Does the Accounting Classification of Hybrid
Financial Instruments as Debt or Equity Matter?, 2024.
date_created: 2025-12-02T08:50:03Z
date_updated: 2025-12-02T08:50:23Z
department:
- _id: '187'
doi: 10.2139/ssrn.4821642
language:
- iso: eng
status: public
title: Does the Accounting Classification of Hybrid Financial Instruments as Debt
or Equity Matter?
type: working_paper
user_id: '96670'
year: '2024'
...
---
_id: '56767'
abstract:
- lang: ger
text: 'Regulatorische Änderungen der vergangenen Jahre sowie die Umsetzung der „DAC
7“-EU‑Richtlinie haben dazu geführt, dass Tax Compliance Management Systeme (Tax
CMS) zu einem zunehmend relevanten Faktor in deutschen Betriebsprüfungen avanciert
sind. Unsere Interviewstudie, die sich auf Erfahrungen von Expertinnen und Experten
aus Industrie, Handel und Steuerberatung stützt, zeigt, dass die Anzahl an Tax
CMS in deutschen Unternehmen in den vergangenen Jahren gewachsen ist und insbesondere
große Unternehmen mehrheitlich ein solches Kontrollsystem implementiert haben.
Während aus Unternehmenssicht noch keine spürbaren Effekte auf die Betriebsprüfungsdauer,
-umfang und -schwerpunkte sowie die Anzahl an Steuerstreitigkeiten und Höhe der
Steuernachzahlungen feststellbar sind, nehmen die Befragten der steuerberatenden
Berufe eine erste positive Entwicklung des Betriebsprüfungsklimas und damit einhergehend
weniger Steuerstreitigkeiten sowie eine effizienzorientierte Verschiebung der
Prüfungsschwerpunkte hin zu zunehmenden Prozessprüfungen wahr. Die Ergebnisse
spiegeln Erfahrungen mit Tax CMS in Betriebsprüfungen wider und erlauben so Einblicke
in die Nutzung, sowie Vor- und Nachteile dieser Systeme. So verdeutlichen die
Ergebnisse etwa, dass Konkretisierungen der Vorschriften für den Aufbau und die
Zertifizierung von Tax CMS sowie konkretere Rahmenbedingungen, die die Einbeziehung
von Tax CMS in Betriebsprüfungen und daraus entstehende potentielle Betriebsprüfungserleichterungen
verlässlich regeln, besonders wichtig sind. Die Einblicke dieser Studie bieten
Orientierungspunkte für die Gestaltung der Nutzung von Tax CMS. Dies gilt insbesondere,
da Tax CMS im Zuge der regulatorischen Änderungen und der wachsenden Anzahl implementierter
Tax CMS zukünftig zunehmend eine relevante Rolle in Betriebsprüfungsprozessen
in Deutschland spielen werden. '
author:
- 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 Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.; 2024. doi:https://dx.doi.org/10.2139/ssrn.4999404
apa: Schulz, K. A., & Sureth-Sloane, C. (2024). Tax Compliance Management
Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.
https://dx.doi.org/10.2139/ssrn.4999404
bibtex: '@book{Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency
Working Paper Series No. 161}, title={Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, DOI={https://dx.doi.org/10.2139/ssrn.4999404},
author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, collection={TRR
266 Accounting for Transparency Working Paper Series No. 161} }'
chicago: Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management
Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.
TRR 266 Accounting for Transparency Working Paper Series No. 161, 2024. https://dx.doi.org/10.2139/ssrn.4999404.
ieee: K. A. Schulz and C. Sureth-Sloane, Tax Compliance Management Systeme in
deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. 2024.
mla: Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. 2024,
doi:https://dx.doi.org/10.2139/ssrn.4999404.
short: K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen, 2024.
date_created: 2024-10-28T13:50:19Z
date_updated: 2024-12-07T14:10:18Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4999404
language:
- iso: ger
main_file_link:
- open_access: '1'
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 161
status: public
title: Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse
praktischer Erfahrungen
type: working_paper
user_id: '530'
year: '2024'
...
---
_id: '56727'
author:
- first_name: Isabell
full_name: Euler, Isabell
last_name: Euler
- 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'
- first_name: Johannes
full_name: Voget, Johannes
last_name: Voget
citation:
ama: Euler I, Harst S, Schanz D, Sureth-Sloane C, Voget J. Tax Complexity and
Foreign Direct Investment.; 2024. doi:https://dx.doi.org/10.2139/ssrn.4990616
apa: Euler, I., Harst, S., Schanz, D., Sureth-Sloane, C., & Voget, J. (2024).
Tax Complexity and Foreign Direct Investment. https://dx.doi.org/10.2139/ssrn.4990616
bibtex: '@book{Euler_Harst_Schanz_Sureth-Sloane_Voget_2024, series={TRR 266 Accounting
for Transparency Working Paper Series No. 160}, title={Tax Complexity and Foreign
Direct Investment}, DOI={https://dx.doi.org/10.2139/ssrn.4990616},
author={Euler, Isabell and Harst, Simon and Schanz, Deborah and Sureth-Sloane,
Caren and Voget, Johannes}, year={2024}, collection={TRR 266 Accounting for Transparency
Working Paper Series No. 160} }'
chicago: Euler, Isabell, Simon Harst, Deborah Schanz, Caren Sureth-Sloane, and Johannes
Voget. Tax Complexity and Foreign Direct Investment. TRR 266 Accounting
for Transparency Working Paper Series No. 160, 2024. https://dx.doi.org/10.2139/ssrn.4990616.
ieee: I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, and J. Voget, Tax Complexity
and Foreign Direct Investment. 2024.
mla: Euler, Isabell, et al. Tax Complexity and Foreign Direct Investment.
2024, doi:https://dx.doi.org/10.2139/ssrn.4990616.
short: I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, J. Voget, Tax Complexity
and Foreign Direct Investment, 2024.
date_created: 2024-10-23T09:21:01Z
date_updated: 2024-12-07T14:12:52Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4990616
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=4990616
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 160
status: public
title: Tax Complexity and Foreign Direct Investment
type: working_paper
user_id: '530'
year: '2024'
...
---
_id: '57902'
abstract:
- lang: eng
text: This study examines the effect of major tax reform on firms’ demand for internal
tax department employees. Specifically, we analyze the effects of the Tax Cuts
and Jobs Act (TCJA) on the number of job postings and skill profiles for tax department
positions in large U.S. firms. Understanding how tax reform affects the demand
for tax employees is important for quantifying potential compliance costs and
assessing how firms adjust their tax planning capacity in response to new regulations.
Additionally, our findings provide insights into the evolving skill sets required
in the context of technological change and intensifying competition for talent.
To address our research question, we employ textual analyses and machine learning
techniques to identify and classify approximately 30,000 tax-related job postings
from 1,620 firms over the period of 2015-2020. Using a difference-in-differences
research design, we find a 26.7% increase in the number of tax-related job postings
in the three years following the TCJA enactment. This translates into approximately
1.5 new tax department employees, which, based on prior literature estimates of
tax department size, implies a 21% increase in the size of the average tax department.
Focusing on the dynamics, we find that this effect is concentrated in the second
year after the reform. Consistent with increased compliance costs and new tax
planning opportunities, we also find that firms seek tax department employees
for both compliance and planning roles, with some evidence of greater demand for
employees focused on tax compliance.
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Dan
full_name: Lynch, Dan
last_name: Lynch
- 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: Giese H, Lynch D, Schulz KA, Sureth-Sloane C. The Effects of Tax Reform
on Labor Demand within Tax Departments.; 2024. doi:https://dx.doi.org/10.2139/ssrn.5068550
apa: Giese, H., Lynch, D., Schulz, K. A., & Sureth-Sloane, C. (2024). The
Effects of Tax Reform on Labor Demand within Tax Departments. https://dx.doi.org/10.2139/ssrn.5068550
bibtex: '@book{Giese_Lynch_Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting
for Transparency Working Paper Series No. 171}, title={The Effects of Tax Reform
on Labor Demand within Tax Departments}, DOI={https://dx.doi.org/10.2139/ssrn.5068550},
author={Giese, Henning and Lynch, Dan and Schulz, Kim Alina and Sureth-Sloane,
Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper
Series No. 171} }'
chicago: Giese, Henning, Dan Lynch, Kim Alina Schulz, and Caren Sureth-Sloane. The
Effects of Tax Reform on Labor Demand within Tax Departments. TRR 266 Accounting
for Transparency Working Paper Series No. 171, 2024. https://dx.doi.org/10.2139/ssrn.5068550.
ieee: H. Giese, D. Lynch, K. A. Schulz, and C. Sureth-Sloane, The Effects of
Tax Reform on Labor Demand within Tax Departments. 2024.
mla: Giese, Henning, et al. The Effects of Tax Reform on Labor Demand within
Tax Departments. 2024, doi:https://dx.doi.org/10.2139/ssrn.5068550.
short: H. Giese, D. Lynch, K.A. Schulz, C. Sureth-Sloane, The Effects of Tax Reform
on Labor Demand within Tax Departments, 2024.
date_created: 2025-01-03T11:35:10Z
date_updated: 2025-03-18T13:31:37Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.5068550
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=5068550
oa: '1'
project:
- _id: '52'
name: 'PC2: Computing Resources Provided by the Paderborn Center for Parallel Computing'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 171
status: public
title: The Effects of Tax Reform on Labor Demand within Tax Departments
type: working_paper
user_id: '68607'
year: '2024'
...
---
_id: '55658'
author:
- first_name: Mehrzad
full_name: Azmi Shabestari, Mehrzad
last_name: Azmi Shabestari
- first_name: Reyhaneh
full_name: Safaei, Reyhaneh
last_name: Safaei
citation:
ama: Azmi Shabestari M, Safaei R. The Effect of Uncertainty Regarding Transfer
Pricing Regulations and Administrative Practices on Corporate Investment Decisions.
Bulletin for International Taxation. 2024;78(6):224-239. doi:10.59403/8cbkga
apa: Azmi Shabestari, M., & Safaei, R. (2024). The Effect of Uncertainty Regarding
Transfer Pricing Regulations and Administrative Practices on Corporate Investment
Decisions. Bulletin for International Taxation, 78(6), 224–239.
https://doi.org/10.59403/8cbkga
bibtex: '@article{Azmi Shabestari_Safaei_2024, title={The Effect of Uncertainty
Regarding Transfer Pricing Regulations and Administrative Practices on Corporate
Investment Decisions}, volume={78}, DOI={10.59403/8cbkga},
number={6}, journal={Bulletin for International Taxation}, author={Azmi Shabestari,
Mehrzad and Safaei, Reyhaneh}, year={2024}, pages={224–239} }'
chicago: 'Azmi Shabestari, Mehrzad, and Reyhaneh Safaei. “The Effect of Uncertainty
Regarding Transfer Pricing Regulations and Administrative Practices on Corporate
Investment Decisions.” Bulletin for International Taxation 78, no. 6 (2024):
224–39. https://doi.org/10.59403/8cbkga.'
ieee: 'M. Azmi Shabestari and R. Safaei, “The Effect of Uncertainty Regarding Transfer
Pricing Regulations and Administrative Practices on Corporate Investment Decisions,”
Bulletin for International Taxation, vol. 78, no. 6, pp. 224–239, 2024,
doi: 10.59403/8cbkga.'
mla: Azmi Shabestari, Mehrzad, and Reyhaneh Safaei. “The Effect of Uncertainty Regarding
Transfer Pricing Regulations and Administrative Practices on Corporate Investment
Decisions.” Bulletin for International Taxation, vol. 78, no. 6, 2024,
pp. 224–39, doi:10.59403/8cbkga.
short: M. Azmi Shabestari, R. Safaei, Bulletin for International Taxation 78 (2024)
224–239.
date_created: 2024-08-20T11:09:50Z
date_updated: 2026-04-09T07:38:19Z
department:
- _id: '187'
doi: 10.59403/8cbkga
extern: '1'
intvolume: ' 78'
issue: '6'
language:
- iso: eng
page: 224-239
publication: Bulletin for International Taxation
quality_controlled: '1'
status: public
title: The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices
on Corporate Investment Decisions
type: journal_article
user_id: '74000'
volume: 78
year: '2024'
...
---
_id: '57546'
author:
- first_name: Jannis
full_name: Bischof, Jannis
last_name: Bischof
- first_name: Joachim
full_name: Gassen, Joachim
last_name: Gassen
- first_name: Anna
full_name: Rohlfing-Bastian, Anna
last_name: Rohlfing-Bastian
- first_name: Davud
full_name: Rostam-Afschar, Davud
last_name: Rostam-Afschar
- first_name: Caren
full_name: Sureth-Sloane, Caren
last_name: Sureth-Sloane
citation:
ama: 'Bischof J, Gassen J, Rohlfing-Bastian A, Rostam-Afschar D, Sureth-Sloane C.
Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
and Financial Accounting. Schmalenbach Journal of Business Research . Published
online 2024. doi:10.1007/s41471-024-00200-7'
apa: 'Bischof, J., Gassen, J., Rohlfing-Bastian, A., Rostam-Afschar, D., & Sureth-Sloane,
C. (2024). Accounting for Transparency: a Framework and Three Applications in
Tax, Managerial, and Financial Accounting. Schmalenbach Journal of Business
Research . https://doi.org/10.1007/s41471-024-00200-7'
bibtex: '@article{Bischof_Gassen_Rohlfing-Bastian_Rostam-Afschar_Sureth-Sloane_2024,
title={Accounting for Transparency: a Framework and Three Applications in Tax,
Managerial, and Financial Accounting}, DOI={10.1007/s41471-024-00200-7},
journal={Schmalenbach Journal of Business Research }, author={Bischof, Jannis
and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane,
Caren}, year={2024} }'
chicago: 'Bischof, Jannis, Joachim Gassen, Anna Rohlfing-Bastian, Davud Rostam-Afschar,
and Caren Sureth-Sloane. “Accounting for Transparency: A Framework and Three Applications
in Tax, Managerial, and Financial Accounting.” Schmalenbach Journal of Business
Research , 2024. https://doi.org/10.1007/s41471-024-00200-7.'
ieee: 'J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, and C. Sureth-Sloane,
“Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
and Financial Accounting,” Schmalenbach Journal of Business Research ,
2024, doi: 10.1007/s41471-024-00200-7.'
mla: 'Bischof, Jannis, et al. “Accounting for Transparency: A Framework and Three
Applications in Tax, Managerial, and Financial Accounting.” Schmalenbach Journal
of Business Research , 2024, doi:10.1007/s41471-024-00200-7.'
short: J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, C. Sureth-Sloane,
Schmalenbach Journal of Business Research (2024).
date_created: 2024-12-03T08:10:52Z
date_updated: 2026-04-09T07:37:02Z
department:
- _id: '187'
doi: 10.1007/s41471-024-00200-7
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
publication: 'Schmalenbach Journal of Business Research '
quality_controlled: '1'
status: public
title: 'Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
and Financial Accounting'
type: journal_article
user_id: '74000'
year: '2024'
...
---
_id: '54530'
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 Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. Steuer und Wirtschaft.
2024;101(4):335-353.
apa: Schulz, K. A., & Sureth-Sloane, C. (2024). Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. Steuer
und Wirtschaft, 101(4), 335–353.
bibtex: '@article{Schulz_Sureth-Sloane_2024, title={Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, volume={101},
number={4}, journal={Steuer und Wirtschaft}, author={Schulz, Kim Alina and Sureth-Sloane,
Caren}, year={2024}, pages={335–353} }'
chicago: 'Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management
Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.”
Steuer und Wirtschaft 101, no. 4 (2024): 335–53.'
ieee: K. A. Schulz and C. Sureth-Sloane, “Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen,” Steuer und Wirtschaft,
vol. 101, no. 4, pp. 335–353, 2024.
mla: Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.” Steuer
und Wirtschaft, vol. 101, no. 4, 2024, pp. 335–53.
short: K.A. Schulz, C. Sureth-Sloane, Steuer und Wirtschaft 101 (2024) 335–353.
date_created: 2024-05-31T10:04:36Z
date_updated: 2026-04-09T07:37:06Z
department:
- _id: '187'
intvolume: ' 101'
issue: '4'
language:
- iso: ger
page: 335-353
publication: Steuer und Wirtschaft
quality_controlled: '1'
status: public
title: Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse
praktischer Erfahrungen
type: journal_article
user_id: '74000'
volume: 101
year: '2024'
...
---
_id: '56817'
abstract:
- lang: eng
text: This study analyzes whether and to what extent the provision of public goods
and firms' trust in local governments' handling of local business tax revenues
are associated with firms' willingness to pay local business tax. Using survey
data on German small-and medium-sized firms, we find that the average perceived
provision of public goods is not associated with the willingness to pay local
business tax. Separating public goods into private-and business-related public
goods, we find that the perception of public goods related to the private sphere
of firms' decision-makers is associated with an increase in firms' willingness
to pay local business tax by about 10%. However, public goods related to the business
sphere show no similar association. Contradictory to the perceived provision of
public goods, we find surprisingly no association between firms' willingness to
pay local business tax and the actual provision of public goods. Trust in local
governments' handling of tax revenue increases firms' willingness to pay local
business tax significantly, with an effect size of about twice as large as for
the perception of provided private-related public goods. These findings indicate
that the handling of tax revenues exerts a more pronounced influence on firms'
willingness to pay than the actual utilization of these revenues. Documenting
tax revenue implications, we further show that the average willingness to pay
local business tax within a local government is associated with a significant
decrease in tax avoidance by about 10%. Our results inform local governments about
how the provision of public goods and the building of trust can sustainably contribute
to firms' willingness to pay local business tax. Thus, our results contribute
to the understanding of how taxes can be efficiently collected and effectively
used.
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
citation:
ama: Giese H, Heinemann-Heile V. Firms’ Perception of a Fair Tax Burden - The
Impact of Trust and Public Goods.; 2024. doi:https://dx.doi.org/10.2139/ssrn.4972829
apa: Giese, H., & Heinemann-Heile, V. (2024). Firms’ Perception of a Fair
Tax Burden - The Impact of Trust and Public Goods. https://dx.doi.org/10.2139/ssrn.4972829
bibtex: '@book{Giese_Heinemann-Heile_2024, series={TRR 266 Accounting for Transparency
Working Paper Series No. 158}, title={Firms’ Perception of a Fair Tax Burden -
The Impact of Trust and Public Goods}, DOI={https://dx.doi.org/10.2139/ssrn.4972829},
author={Giese, Henning and Heinemann-Heile, Vanessa}, year={2024}, collection={TRR
266 Accounting for Transparency Working Paper Series No. 158} }'
chicago: Giese, Henning, and Vanessa Heinemann-Heile. Firms’ Perception of a
Fair Tax Burden - The Impact of Trust and Public Goods. TRR 266 Accounting
for Transparency Working Paper Series No. 158, 2024. https://dx.doi.org/10.2139/ssrn.4972829.
ieee: H. Giese and V. Heinemann-Heile, Firms’ Perception of a Fair Tax Burden
- The Impact of Trust and Public Goods. 2024.
mla: Giese, Henning, and Vanessa Heinemann-Heile. Firms’ Perception of a Fair
Tax Burden - The Impact of Trust and Public Goods. 2024, doi:https://dx.doi.org/10.2139/ssrn.4972829.
short: H. Giese, V. Heinemann-Heile, Firms’ Perception of a Fair Tax Burden - The
Impact of Trust and Public Goods, 2024.
date_created: 2024-10-30T07:30:08Z
date_updated: 2026-06-11T06:46:34Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4972829
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=4972829
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 158
status: public
title: Firms' Perception of a Fair Tax Burden - The Impact of Trust and Public Goods
type: working_paper
user_id: '96670'
year: '2024'
...
---
_id: '49873'
abstract:
- lang: eng
text: This study analyzes the impact of tax complexity on the location of tax employees
and tax risk. Using a hand-collected dataset of more than 7,500 tax employees
from 348 European-listed multinationals, we identify two types of firm-level costs
associated with tax complexity—tax employees, and tax risk. We find that firms
locate more tax employees in countries with greater tax complexity. This association
is particularly pronounced for complexity in tax procedures. We also find that
multinationals operating in countries with high tax complexity are associated
with higher tax risk. The incremental tax risk vanishes for firms that locate
more tax employees in countries with highly complex tax procedures, while we find
no risk reduction from additional tax employees in countries with complex tax
rules. Our results reveal that multinationals eliminate 25 percent of overall
tax complexity-related tax risk through targeted location of tax employees.
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- 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: 'Giese H, Koch R, Sureth-Sloane C. Tax Complexity and Tax Risk: The Role
of Tax Employees.; 2024. doi:10.2139/ssrn.4888151'
apa: 'Giese, H., Koch, R., & Sureth-Sloane, C. (2024). Tax Complexity and
Tax Risk: The Role of Tax Employees. https://doi.org/10.2139/ssrn.4888151'
bibtex: '@book{Giese_Koch_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency
Working Paper Series No. 149}, title={Tax Complexity and Tax Risk: The Role of
Tax Employees}, DOI={10.2139/ssrn.4888151},
author={Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}, year={2024},
collection={TRR 266 Accounting for Transparency Working Paper Series No. 149}
}'
chicago: 'Giese, Henning, Reinald Koch, and Caren Sureth-Sloane. Tax Complexity
and Tax Risk: The Role of Tax Employees. TRR 266 Accounting for Transparency
Working Paper Series No. 149, 2024. https://doi.org/10.2139/ssrn.4888151.'
ieee: 'H. Giese, R. Koch, and C. Sureth-Sloane, Tax Complexity and Tax Risk:
The Role of Tax Employees. 2024.'
mla: 'Giese, Henning, et al. Tax Complexity and Tax Risk: The Role of Tax Employees.
2024, doi:10.2139/ssrn.4888151.'
short: 'H. Giese, R. Koch, C. Sureth-Sloane, Tax Complexity and Tax Risk: The Role
of Tax Employees, 2024.'
date_created: 2023-12-19T13:22:08Z
date_updated: 2026-06-11T06:51:43Z
department:
- _id: '187'
doi: 10.2139/ssrn.4888151
keyword:
- tax complexity
- tax complexity cost
- tax department
- tax employees
- tax risk
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4888151
oa: '1'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 149
status: public
title: 'Tax Complexity and Tax Risk: The Role of Tax Employees'
type: working_paper
user_id: '96670'
year: '2024'
...
---
_id: '46044'
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Svea
full_name: Holtmann, Svea
last_name: Holtmann
citation:
ama: Giese H, Holtmann S. Towards Green Driving - Income Taxes Incentives for
Plug-In Hybrids. Vol 118.; 2023. doi:10.2139/ssrn.4394968
apa: Giese, H., & Holtmann, S. (2023). Towards Green Driving - Income Taxes
Incentives for Plug-In Hybrids (Vol. 118). https://doi.org/10.2139/ssrn.4394968
bibtex: '@book{Giese_Holtmann_2023, series={TRR 266 Working Paper Series}, title={Towards
Green Driving - Income Taxes Incentives for Plug-In Hybrids}, volume={118}, DOI={10.2139/ssrn.4394968}, author={Giese,
Henning and Holtmann, Svea}, year={2023}, collection={TRR 266 Working Paper Series}
}'
chicago: Giese, Henning, and Svea Holtmann. Towards Green Driving - Income Taxes
Incentives for Plug-In Hybrids. Vol. 118. TRR 266 Working Paper Series, 2023.
https://doi.org/10.2139/ssrn.4394968.
ieee: H. Giese and S. Holtmann, Towards Green Driving - Income Taxes Incentives
for Plug-In Hybrids, vol. 118. 2023.
mla: Giese, Henning, and Svea Holtmann. Towards Green Driving - Income Taxes
Incentives for Plug-In Hybrids. 2023, doi:10.2139/ssrn.4394968.
short: H. Giese, S. Holtmann, Towards Green Driving - Income Taxes Incentives for
Plug-In Hybrids, 2023.
date_created: 2023-07-13T11:41:54Z
date_updated: 2023-12-19T13:10:23Z
department:
- _id: '187'
doi: 10.2139/ssrn.4394968
intvolume: ' 118'
language:
- iso: eng
series_title: TRR 266 Working Paper Series
status: public
title: Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids
type: working_paper
user_id: '74000'
volume: 118
year: '2023'
...
---
_id: '22924'
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. The Tax Complexity Index – A Survey-Based
Country Measure of Tax Code and Framework Complexity. European Accounting Review.
2023;32(2):239-273. doi:10.1080/09638180.2021.1951316
apa: Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2023). The Tax Complexity
Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. European
Accounting Review, 32(2), 239–273. https://doi.org/10.1080/09638180.2021.1951316
bibtex: '@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2023, title={The Tax Complexity
Index – A Survey-Based Country Measure of Tax Code and Framework Complexity},
volume={32}, DOI={10.1080/09638180.2021.1951316},
number={2}, journal={European Accounting Review}, author={Hoppe, Thomas and Schanz,
Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2023}, pages={239–273}
}'
chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane.
“The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework
Complexity.” European Accounting Review 32, no. 2 (2023): 239–73. https://doi.org/10.1080/09638180.2021.1951316.'
ieee: 'T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “The Tax Complexity
Index – A Survey-Based Country Measure of Tax Code and Framework Complexity,”
European Accounting Review, vol. 32, no. 2, pp. 239–273, 2023, doi: 10.1080/09638180.2021.1951316.'
mla: Hoppe, Thomas, et al. “The Tax Complexity Index – A Survey-Based Country Measure
of Tax Code and Framework Complexity.” European Accounting Review, vol.
32, no. 2, 2023, pp. 239–73, doi:10.1080/09638180.2021.1951316.
short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, European Accounting Review
32 (2023) 239–273.
date_created: 2021-08-02T12:44:45Z
date_updated: 2024-01-30T12:42:18Z
department:
- _id: '187'
doi: 10.1080/09638180.2021.1951316
intvolume: ' 32'
issue: '2'
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 239-273
publication: European Accounting Review
publication_identifier:
eissn:
- 1468-4497
issn:
- 0963-8180
publication_status: published
quality_controlled: '1'
status: public
title: The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework
Complexity
type: journal_article
user_id: '74000'
volume: 32
year: '2023'
...
---
_id: '48414'
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. Umfrage: Tax Compliance
und Verrechnungspreise. TRR 266 Accounting for Transparency; 2023. doi:10.52569/hmje9021'
apa: 'Greil, S., Kaluza-Thiesen, E., Schulz, K. A., & Sureth-Sloane, C. (2023).
Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for
Transparency. https://doi.org/10.52569/hmje9021'
bibtex: '@book{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2023, title={Umfrage: Tax
Compliance und Verrechnungspreise}, DOI={10.52569/hmje9021},
publisher={TRR 266 Accounting for Transparency}, author={Greil, Stefan and Kaluza-Thiesen,
Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2023} }'
chicago: 'Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane.
Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for
Transparency, 2023. https://doi.org/10.52569/hmje9021.'
ieee: 'S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, Umfrage:
Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency,
2023.'
mla: 'Greil, Stefan, et al. Umfrage: Tax Compliance und Verrechnungspreise.
TRR 266 Accounting for Transparency, 2023, doi:10.52569/hmje9021.'
short: 'S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Umfrage: Tax
Compliance und Verrechnungspreise, TRR 266 Accounting for Transparency, 2023.'
date_created: 2023-10-24T08:06:50Z
date_updated: 2024-02-06T10:21:45Z
department:
- _id: '187'
doi: 10.52569/hmje9021
language:
- iso: ger
main_file_link:
- open_access: '1'
url: https://www.accounting-for-transparency.de/publications/umfrage-tax-compliance-und-verrechnungspreise/
oa: '1'
publication_status: published
publisher: TRR 266 Accounting for Transparency
status: public
title: 'Umfrage: Tax Compliance und Verrechnungspreise'
type: report
user_id: '74000'
year: '2023'
...
---
_id: '46471'
author:
- first_name: Rembert
full_name: Unterstell, Rembert
last_name: Unterstell
citation:
ama: Unterstell R. „Allowing the Economy to Breathe Even During the Crisis“ – Interview
with Tax Expert Caren Sureth-Sloane. german research – Magazine of the Deutsche
Forschungsgemeinschaft. 2023;(1):8-11.
apa: Unterstell, R. (2023). „Allowing the Economy to Breathe Even During the Crisis“
– Interview with Tax Expert Caren Sureth-Sloane. German Research – Magazine
of the Deutsche Forschungsgemeinschaft, 1, 8–11.
bibtex: '@article{Unterstell_2023, title={„Allowing the Economy to Breathe Even
During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane}, number={1},
journal={german research – Magazine of the Deutsche Forschungsgemeinschaft}, author={Unterstell,
Rembert}, year={2023}, pages={8–11} }'
chicago: 'Unterstell, Rembert. “„Allowing the Economy to Breathe Even During the
Crisis“ – Interview with Tax Expert Caren Sureth-Sloane.” German Research –
Magazine of the Deutsche Forschungsgemeinschaft, no. 1 (2023): 8–11.'
ieee: R. Unterstell, “„Allowing the Economy to Breathe Even During the Crisis“ –
Interview with Tax Expert Caren Sureth-Sloane,” german research – Magazine
of the Deutsche Forschungsgemeinschaft, no. 1, pp. 8–11, 2023.
mla: Unterstell, Rembert. “„Allowing the Economy to Breathe Even During the Crisis“
– Interview with Tax Expert Caren Sureth-Sloane.” German Research – Magazine
of the Deutsche Forschungsgemeinschaft, no. 1, 2023, pp. 8–11.
short: R. Unterstell, German Research – Magazine of the Deutsche Forschungsgemeinschaft
(2023) 8–11.
date_created: 2023-08-10T09:01:24Z
date_updated: 2023-08-10T09:01:30Z
department:
- _id: '187'
issue: '1'
language:
- iso: eng
main_file_link:
- url: https://www.dfg.de/download/pdf/dfg_im_profil/geschaeftsstelle/publikationen/forschung_magazin/2023/german_research_2023_01.pdf
page: 8-11
publication: german research – Magazine of the Deutsche Forschungsgemeinschaft
publication_status: published
status: public
title: „Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax
Expert Caren Sureth-Sloane
type: journal_article
user_id: '68544'
year: '2023'
...
---
_id: '37562'
abstract:
- lang: ger
text: "Der Verein für Socialpolitik hat zur Bearbeitung seines Schwerpunktthemas
„Nachwuchs“ für die Dauer der Kalenderjahre 2021-2022 eine Arbeitsgruppe eingerichtet
– im Folgenden: AG Nachwuchs –, deren Aufgabe das Vorlegen eines umfassenden Berichts
zur Situation der VWL-Promovierenden und -PostDocs im DACH-Raum ist. Gestützt
auf Datenerhebungen und strukturierte Interviews formuliert die AG Nachwuchs in
diesem Bericht zwei Empfehlungen, jeweils eine für den Doc- und den PostDoc-Bereich.\r\n\r\nSie
empfiehlt im PostDoc-Bereich, dass die Fakultäten bzw. verwandte VWL-Einrichtungen
den Übergang zu Tenure-Track beschleunigen und ihn durch eine systematische Planung
der Zahlenverhältnisse zwischen den Karrierestufen bei ihrem wissenschaftlichen
Personal begleiten. Dadurch sollen bessere Karriereperspektiven erreicht werden.
Sowohl die befragten Nachwuchskräfte als auch die befragten Professor:innen und
Programmleitungen betonen die Thematik der Stellenperspektiven stark.\r\n\r\nIm
Doc-Bereich dokumentieren die Erhebungsdaten eine überraschend geringe Zufriedenheit
der VWL-Promovierenden mit der Betreuungssituation durch die Professorenschaft.
Die AG Nachwuchs empfiehlt daher eine höhere Betreuungsdichte und eine stärkere
Vernetzung von Promovierenden. Weitere Hilfestellungen für Promovierende können
in Mehrfach- oder Teambetreuungen sowie in der Bereitstellung von Informationen
über die Vielfalt möglicher Karrierewege bestehen."
article_type: original
author:
- first_name: Christian
full_name: Bayer, Christian
last_name: Bayer
- first_name: Florian
full_name: Englmaier, Florian
last_name: Englmaier
- first_name: Regina
full_name: Riphahn, Regina
last_name: Riphahn
- first_name: Philipp
full_name: Schmidt-Dengler, Philipp
last_name: Schmidt-Dengler
- first_name: Virgina
full_name: Sondergeld, Virgina
last_name: Sondergeld
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Jonas
full_name: von Wangenheim, Jonas
last_name: von Wangenheim
- first_name: Georg
full_name: Weizsäcker, Georg
last_name: Weizsäcker
citation:
ama: Bayer C, Englmaier F, Riphahn R, et al. Beste Bedingungen für junge Ökonominnen
und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein
für Socialpolitik. Perspektiven der Wirtschaftspolitik. 2023;24(1):63-84.
doi:10.1515/pwp-2023-0002
apa: Bayer, C., Englmaier, F., Riphahn, R., Schmidt-Dengler, P., Sondergeld, V.,
Sureth-Sloane, C., von Wangenheim, J., & Weizsäcker, G. (2023). Beste Bedingungen
für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe
“Nachwuchs” im Verein für Socialpolitik. Perspektiven der Wirtschaftspolitik,
24(1), 63–84. https://doi.org/10.1515/pwp-2023-0002
bibtex: '@article{Bayer_Englmaier_Riphahn_Schmidt-Dengler_Sondergeld_Sureth-Sloane_von
Wangenheim_Weizsäcker_2023, title={Beste Bedingungen für junge Ökonominnen und
Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein
für Socialpolitik}, volume={24}, DOI={10.1515/pwp-2023-0002},
number={1}, journal={Perspektiven der Wirtschaftspolitik}, author={Bayer, Christian
and Englmaier, Florian and Riphahn, Regina and Schmidt-Dengler, Philipp and Sondergeld,
Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas and Weizsäcker, Georg},
year={2023}, pages={63–84} }'
chicago: 'Bayer, Christian, Florian Englmaier, Regina Riphahn, Philipp Schmidt-Dengler,
Virgina Sondergeld, Caren Sureth-Sloane, Jonas von Wangenheim, and Georg Weizsäcker.
“Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen
der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik.” Perspektiven der
Wirtschaftspolitik 24, no. 1 (2023): 63–84. https://doi.org/10.1515/pwp-2023-0002.'
ieee: 'C. Bayer et al., “Beste Bedingungen für junge Ökonominnen und Ökonomen?
Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik,”
Perspektiven der Wirtschaftspolitik, vol. 24, no. 1, pp. 63–84, 2023, doi:
10.1515/pwp-2023-0002.'
mla: Bayer, Christian, et al. “Beste Bedingungen für junge Ökonominnen und Ökonomen?
Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik.”
Perspektiven der Wirtschaftspolitik, vol. 24, no. 1, 2023, pp. 63–84, doi:10.1515/pwp-2023-0002.
short: C. Bayer, F. Englmaier, R. Riphahn, P. Schmidt-Dengler, V. Sondergeld, C.
Sureth-Sloane, J. von Wangenheim, G. Weizsäcker, Perspektiven der Wirtschaftspolitik
24 (2023) 63–84.
date_created: 2023-01-19T11:17:13Z
date_updated: 2025-02-04T08:29:13Z
department:
- _id: '187'
doi: 10.1515/pwp-2023-0002
intvolume: ' 24'
issue: '1'
language:
- iso: ger
page: 63 - 84
publication: Perspektiven der Wirtschaftspolitik
publication_status: published
status: public
title: Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen
der Arbeitsgruppe 'Nachwuchs' im Verein für Socialpolitik
type: journal_article
user_id: '74000'
volume: 24
year: '2023'
...
---
_id: '49548'
author:
- 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'
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
citation:
ama: 'Maiterth R, Sureth-Sloane C, Dyck D, Heinemann-Heile V. GBP-Monitor Q3/2023:
Das Wachstumschancengesetz – ein Investitionsimpuls? Schmalenbach IMPULSE.
2023;3(2):1-6. doi:10.54585/BCGK4022'
apa: 'Maiterth, R., Sureth-Sloane, C., Dyck, D., & Heinemann-Heile, V. (2023).
GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls? Schmalenbach
IMPULSE, 3(2), 1–6. https://doi.org/10.54585/BCGK4022'
bibtex: '@article{Maiterth_Sureth-Sloane_Dyck_Heinemann-Heile_2023, title={GBP-Monitor
Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?}, volume={3}, DOI={10.54585/BCGK4022}, number={2}, journal={Schmalenbach
IMPULSE}, author={Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and
Heinemann-Heile, Vanessa}, year={2023}, pages={1–6} }'
chicago: 'Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile.
“GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?” Schmalenbach
IMPULSE 3, no. 2 (2023): 1–6. https://doi.org/10.54585/BCGK4022.'
ieee: 'R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, “GBP-Monitor
Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?,” Schmalenbach
IMPULSE, vol. 3, no. 2, pp. 1–6, 2023, doi: 10.54585/BCGK4022.'
mla: 'Maiterth, Ralf, et al. “GBP-Monitor Q3/2023: Das Wachstumschancengesetz –
ein Investitionsimpuls?” Schmalenbach IMPULSE, vol. 3, no. 2, 2023, pp.
1–6, doi:10.54585/BCGK4022.'
short: R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, Schmalenbach
IMPULSE 3 (2023) 1–6.
date_created: 2023-12-07T13:57:00Z
date_updated: 2025-02-04T08:30:02Z
department:
- _id: '187'
doi: 10.54585/BCGK4022
intvolume: ' 3'
issue: '2'
language:
- iso: ger
main_file_link:
- open_access: '1'
url: 10.54585/BCGK4022
oa: '1'
page: 1 - 6
publication: Schmalenbach IMPULSE
status: public
title: 'GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?'
type: journal_article
user_id: '74000'
volume: 3
year: '2023'
...
---
_id: '62736'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
- first_name: Josef
full_name: Baumüller, Josef
last_name: Baumüller
citation:
ama: Bornemann T, Baumüller J. Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung.
Praxis der Internationalen Rechnungslegung. 2023;19(5):171-176.
apa: Bornemann, T., & Baumüller, J. (2023). Verschwiegenheitspflichten in der
GRI-Nachhaltigkeitsberichterstattung. Praxis Der Internationalen Rechnungslegung,
19(5), 171–176.
bibtex: '@article{Bornemann_Baumüller_2023, title={Verschwiegenheitspflichten in
der GRI-Nachhaltigkeitsberichterstattung}, volume={19}, number={5}, journal={Praxis
der Internationalen Rechnungslegung}, author={Bornemann, Tobias and Baumüller,
Josef}, year={2023}, pages={171–176} }'
chicago: 'Bornemann, Tobias, and Josef Baumüller. “Verschwiegenheitspflichten in
Der GRI-Nachhaltigkeitsberichterstattung.” Praxis Der Internationalen Rechnungslegung
19, no. 5 (2023): 171–76.'
ieee: T. Bornemann and J. Baumüller, “Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung,”
Praxis der Internationalen Rechnungslegung, vol. 19, no. 5, pp. 171–176,
2023.
mla: Bornemann, Tobias, and Josef Baumüller. “Verschwiegenheitspflichten in Der
GRI-Nachhaltigkeitsberichterstattung.” Praxis Der Internationalen Rechnungslegung,
vol. 19, no. 5, 2023, pp. 171–76.
short: T. Bornemann, J. Baumüller, Praxis Der Internationalen Rechnungslegung 19
(2023) 171–176.
date_created: 2025-12-02T08:44:57Z
date_updated: 2025-12-02T08:45:11Z
department:
- _id: '187'
intvolume: ' 19'
issue: '5'
language:
- iso: eng
page: 171-176
publication: Praxis der Internationalen Rechnungslegung
status: public
title: Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung
type: journal_article
user_id: '96670'
volume: 19
year: '2023'
...
---
_id: '49295'
author:
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
- 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, Maiterth R, Sureth-Sloane C. Umfrage: Beurteilung Investitionsfördernder
Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie.; 2023.
doi:doi.org/10.52569/JCNY6589'
apa: 'Heinemann-Heile, V., Maiterth, R., & Sureth-Sloane, C. (2023). Umfrage:
Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung
und Industrie. https://doi.org/doi.org/10.52569/JCNY6589'
bibtex: '@book{Heinemann-Heile_Maiterth_Sureth-Sloane_2023, series={TRR 266 Accounting
for Transparency}, title={Umfrage: Beurteilung Investitionsfördernder Maßnahmen
durch Unternehmen aus Handel, Dienstleistung und Industrie}, DOI={doi.org/10.52569/JCNY6589},
author={Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren},
year={2023}, collection={TRR 266 Accounting for Transparency} }'
chicago: 'Heinemann-Heile, Vanessa, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage:
Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung
und Industrie. TRR 266 Accounting for Transparency, 2023. https://doi.org/doi.org/10.52569/JCNY6589.'
ieee: 'V. Heinemann-Heile, R. Maiterth, and C. Sureth-Sloane, Umfrage: Beurteilung
Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung
und Industrie. 2023.'
mla: 'Heinemann-Heile, Vanessa, et al. Umfrage: Beurteilung Investitionsfördernder
Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie. 2023,
doi:doi.org/10.52569/JCNY6589.'
short: 'V. Heinemann-Heile, R. Maiterth, C. Sureth-Sloane, Umfrage: Beurteilung
Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung
und Industrie, 2023.'
date_created: 2023-11-28T12:36:09Z
date_updated: 2026-01-10T10:08:50Z
department:
- _id: '187'
doi: doi.org/10.52569/JCNY6589
language:
- iso: ger
main_file_link:
- open_access: '1'
url: doi.org/10.52569/JCNY6589
oa: '1'
series_title: TRR 266 Accounting for Transparency
status: public
title: 'Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus
Handel, Dienstleistung und Industrie'
type: report
user_id: '530'
year: '2023'
...
---
_id: '48979'
author:
- 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'
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
citation:
ama: 'Maiterth R, Sureth-Sloane C, Dyck D, Heinemann-Heile V. GBP-Monitor: Betriebswirtschaftliche
Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends
im November 2023. TRR 266 Accounting for Transparency; 2023. doi:10.52569/DURP4114'
apa: 'Maiterth, R., Sureth-Sloane, C., Dyck, D., & Heinemann-Heile, V. (2023).
GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen
in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for
Transparency. https://doi.org/10.52569/DURP4114'
bibtex: '@book{Maiterth_Sureth-Sloane_Dyck_Heinemann-Heile_2023, title={GBP-Monitor:
Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland.
Unternehmenstrends im November 2023}, DOI={10.52569/DURP4114},
publisher={TRR 266 Accounting for Transparency}, author={Maiterth, Ralf and Sureth-Sloane,
Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}, year={2023} }'
chicago: 'Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile.
GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen
in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for
Transparency, 2023. https://doi.org/10.52569/DURP4114.'
ieee: 'R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, GBP-Monitor:
Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland.
Unternehmenstrends im November 2023. TRR 266 Accounting for Transparency,
2023.'
mla: 'Maiterth, Ralf, et al. GBP-Monitor: Betriebswirtschaftliche Einschätzungen
und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November
2023. TRR 266 Accounting for Transparency, 2023, doi:10.52569/DURP4114.'
short: 'R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, GBP-Monitor:
Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland.
Unternehmenstrends im November 2023, TRR 266 Accounting for Transparency, 2023.'
date_created: 2023-11-16T15:22:25Z
date_updated: 2024-12-07T14:14:05Z
department:
- _id: '187'
doi: 10.52569/DURP4114
language:
- iso: ger
main_file_link:
- open_access: '1'
url: 10.52569/DURP4114
oa: '1'
publisher: TRR 266 Accounting for Transparency
status: public
title: 'GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen
in Deutschland. Unternehmenstrends im November 2023'
type: report
user_id: '530'
year: '2023'
...
---
_id: '49092'
author:
- first_name: Harald
full_name: Amberger, Harald
last_name: Amberger
- 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: 'Amberger H, Siahaan F, Sureth-Sloane C. The Cost of Tax Simplification:
Evidence from Risk-Taking in a Turnover-Based Corporate Tax System.; 2023.
doi:10.2139/ssrn.4589055'
apa: 'Amberger, H., Siahaan, F., & Sureth-Sloane, C. (2023). The Cost of
Tax Simplification: Evidence from Risk-taking in a Turnover-based Corporate Tax
System. https://doi.org/10.2139/ssrn.4589055'
bibtex: '@book{Amberger_Siahaan_Sureth-Sloane_2023, series={TRR 266 Accounting for
Transparency Working Paper Series No. 135}, title={The Cost of Tax Simplification:
Evidence from Risk-taking in a Turnover-based Corporate Tax System}, DOI={10.2139/ssrn.4589055},
author={Amberger, Harald and Siahaan, Fernando and Sureth-Sloane, Caren}, year={2023},
collection={TRR 266 Accounting for Transparency Working Paper Series No. 135}
}'
chicago: 'Amberger, Harald, Fernando Siahaan, and Caren Sureth-Sloane. The Cost
of Tax Simplification: Evidence from Risk-Taking in a Turnover-Based Corporate
Tax System. TRR 266 Accounting for Transparency Working Paper Series No. 135,
2023. https://doi.org/10.2139/ssrn.4589055.'
ieee: 'H. Amberger, F. Siahaan, and C. Sureth-Sloane, The Cost of Tax Simplification:
Evidence from Risk-taking in a Turnover-based Corporate Tax System. 2023.'
mla: 'Amberger, Harald, et al. The Cost of Tax Simplification: Evidence from
Risk-Taking in a Turnover-Based Corporate Tax System. 2023, doi:10.2139/ssrn.4589055.'
short: 'H. Amberger, F. Siahaan, C. Sureth-Sloane, The Cost of Tax Simplification:
Evidence from Risk-Taking in a Turnover-Based Corporate Tax System, 2023.'
date_created: 2023-11-21T12:20:38Z
date_updated: 2024-12-07T14:11:11Z
department:
- _id: '187'
doi: 10.2139/ssrn.4589055
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 135
status: public
title: 'The Cost of Tax Simplification: Evidence from Risk-taking in a Turnover-based
Corporate Tax System'
type: working_paper
user_id: '530'
year: '2023'
...