---
_id: '35749'
author:
- first_name: .
  full_name: Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre
    e.V., .
  last_name: Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre
    e.V.
- first_name: A
  full_name: 'lead authors: Kreuzer, A'
  last_name: 'lead authors: Kreuzer'
- first_name: H
  full_name: Maier, H
  last_name: Maier
- first_name: J. T.
  full_name: Martini, J. T.
  last_name: Martini
- first_name: Rainer
  full_name: Niemann, Rainer
  last_name: Niemann
- first_name: Maite
  full_name: Schachtebeck, Maite
  last_name: Schachtebeck
- first_name: Dirk
  full_name: Simons, Dirk
  last_name: Simons
- first_name: J
  full_name: Stoltenberg, J
  last_name: Stoltenberg
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: 'Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre
    e.V. ., lead authors: Kreuzer A, Maier H, et al. Chancen und Risiken eines Cooperative
    Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen
    – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter.
    <i>Internationales Steuerrecht</i>. 2022;31(22):824-829.'
  apa: 'Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre
    e.V., ., lead authors: Kreuzer, A., Maier, H., Martini, J. T., Niemann, R., Schachtebeck,
    M., Simons, D., Stoltenberg, J., &#38; Sureth-Sloane, C. (2022). Chancen und Risiken
    eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von
    multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher
    Unternehmensvertreter. <i>Internationales Steuerrecht</i>, <i>31</i>(22), 824–829.'
  bibtex: '@article{Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft
    für Betriebswirtschaftslehre e.V._lead authors: Kreuzer_Maier_Martini_Niemann_Schachtebeck_Simons_Stoltenberg_Sureth-Sloane_2022,
    title={Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche
    Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener
    Länder und Eindrücke deutscher Unternehmensvertreter}, volume={31}, number={22},
    journal={Internationales Steuerrecht}, author={Arbeitskreis Verrechnungspreise
    der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., . and lead authors:
    Kreuzer, A and Maier, H and Martini, J. T. and Niemann, Rainer and Schachtebeck,
    Maite and Simons, Dirk and Stoltenberg, J and Sureth-Sloane, Caren}, year={2022},
    pages={824–829} }'
  chicago: 'Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre
    e.V., ., A lead authors: Kreuzer, H Maier, J. T. Martini, Rainer Niemann, Maite
    Schachtebeck, Dirk Simons, J Stoltenberg, and Caren Sureth-Sloane. “Chancen und
    Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis
    von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke
    deutscher Unternehmensvertreter.” <i>Internationales Steuerrecht</i> 31, no. 22
    (2022): 824–29.'
  ieee: . Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre
    e.V. <i>et al.</i>, “Chancen und Risiken eines Cooperative Compliance-Ansatzes
    für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen
    verschiedener Länder und Eindrücke deutscher Unternehmensvertreter,” <i>Internationales
    Steuerrecht</i>, vol. 31, no. 22, pp. 824–829, 2022.
  mla: Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre
    e.V., ., et al. “Chancen und Risiken eines Cooperative Compliance-Ansatzes für
    die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen
    verschiedener Länder und Eindrücke deutscher Unternehmensvertreter.” <i>Internationales
    Steuerrecht</i>, vol. 31, no. 22, 2022, pp. 824–29.
  short: '. Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre
    e.V., A. lead authors: Kreuzer, H. Maier, J.T. Martini, R. Niemann, M. Schachtebeck,
    D. Simons, J. Stoltenberg, C. Sureth-Sloane, Internationales Steuerrecht 31 (2022)
    824–829.'
date_created: 2023-01-10T10:18:09Z
date_updated: 2024-04-11T12:05:34Z
department:
- _id: '187'
intvolume: '        31'
issue: '22'
language:
- iso: ger
page: 824-829
publication: Internationales Steuerrecht
publication_status: published
status: public
title: Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche
  Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder
  und Eindrücke deutscher Unternehmensvertreter
type: journal_article
user_id: '74000'
volume: 31
year: '2022'
...
---
_id: '35775'
alternative_title:
- 100 Schlaglichter der BWL
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: 'Sureth-Sloane C. <i>Steuerreformen: Investitionsstimulus oder bloß heiße Luft?
    Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB; 2022.'
  apa: 'Sureth-Sloane, C. (2022). <i>Steuerreformen: Investitionsstimulus oder bloß
    heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>.
    VHB.'
  bibtex: '@book{Sureth-Sloane_2022, title={Steuerreformen: Investitionsstimulus oder
    bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können},
    publisher={VHB}, author={Sureth-Sloane, Caren}, year={2022} }'
  chicago: 'Sureth-Sloane, Caren. <i>Steuerreformen: Investitionsstimulus oder bloß
    heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>.
    VHB, 2022.'
  ieee: 'C. Sureth-Sloane, <i>Steuerreformen: Investitionsstimulus oder bloß heiße
    Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB,
    2022.'
  mla: 'Sureth-Sloane, Caren. <i>Steuerreformen: Investitionsstimulus oder bloß heiße
    Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB,
    2022.'
  short: 'C. Sureth-Sloane, Steuerreformen: Investitionsstimulus oder bloß heiße Luft?
    Wann steuerliche Verlustrückträge der Wirtschaft helfen können, VHB, 2022.'
date_created: 2023-01-10T10:41:49Z
date_updated: 2023-01-31T07:58:52Z
department:
- _id: '187'
language:
- iso: ger
main_file_link:
- open_access: '1'
  url: ' https://vhbonline.org/ueber-uns/100-jahre-vhb/100-schlaglichter-der-bwl/steuerreformen'
oa: '1'
publisher: VHB
status: public
title: 'Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche
  Verlustrückträge der Wirtschaft helfen können'
type: misc
user_id: '21222'
year: '2022'
...
---
_id: '21405'
abstract:
- lang: eng
  text: Previous accounting research shows that taxes affect decision making by individuals
    and firms. Most studies assume that agents have an accurate perception regarding
    their tax burden. However, there is a growing body of literature analyzing whether
    taxes are indeed perceived correctly. We review 128 studies on the measurement
    of tax misperception and its behavioral implications. The review reveals that
    many taxpayers have substantial tax misperceptions that lead to biased decision
    making. We develop a Behavioral Taxpayer Response Model on the impact of provided
    tax information on tax perception. Besides individual traits, characteristics
    of the tax information and the decision environment determine the extent of tax
    misperception. We discuss opportunities for future research and methodological
    limitations. While there is much evidence on tax misperception at the individual
    level, we hardly find any research at the firm level. Little is known about the
    real effects of managers’ tax misperception and on how tax information is strategically
    managed to impact stakeholders. This research gap is surprising as a large part
    of the accounting literature analyzes decision making and disclosure of firms.
    We recommend a mixed-method approach combining experiments, surveys, and archival
    data analyses to improve the knowledge on tax misperception and its consequences.
article_type: original
author:
- first_name: Kay
  full_name: Blaufus, Kay
  last_name: Blaufus
- first_name: Malte
  full_name: Chirvi, Malte
  last_name: Chirvi
- 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: Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. Tax Misperception
    and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer
    Response Model. <i>European Accounting Review</i>. 2022;31(1):111-144. doi:<a
    href="https://doi.org/10.1080/09638180.2020.1852095">10.1080/09638180.2020.1852095</a>
  apa: Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C.
    (2022). Tax Misperception and Its Effects on Decision Making - Literature Review
    and Behavioral Taxpayer Response Model. <i>European Accounting Review</i>, <i>31</i>(1),
    111–144. <a href="https://doi.org/10.1080/09638180.2020.1852095">https://doi.org/10.1080/09638180.2020.1852095</a>
  bibtex: '@article{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2022, title={Tax Misperception
    and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer
    Response Model}, volume={31}, DOI={<a href="https://doi.org/10.1080/09638180.2020.1852095">10.1080/09638180.2020.1852095</a>},
    number={1}, journal={European Accounting Review}, author={Blaufus, Kay and Chirvi,
    Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2022},
    pages={111–144} }'
  chicago: 'Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren
    Sureth-Sloane. “Tax Misperception and Its Effects on Decision Making - Literature
    Review and Behavioral Taxpayer Response Model.” <i>European Accounting Review</i>
    31, no. 1 (2022): 111–44. <a href="https://doi.org/10.1080/09638180.2020.1852095">https://doi.org/10.1080/09638180.2020.1852095</a>.'
  ieee: 'K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Tax
    Misperception and Its Effects on Decision Making - Literature Review and Behavioral
    Taxpayer Response Model,” <i>European Accounting Review</i>, vol. 31, no. 1, pp.
    111–144, 2022, doi: <a href="https://doi.org/10.1080/09638180.2020.1852095">10.1080/09638180.2020.1852095</a>.'
  mla: Blaufus, Kay, et al. “Tax Misperception and Its Effects on Decision Making
    - Literature Review and Behavioral Taxpayer Response Model.” <i>European Accounting
    Review</i>, vol. 31, no. 1, 2022, pp. 111–44, doi:<a href="https://doi.org/10.1080/09638180.2020.1852095">10.1080/09638180.2020.1852095</a>.
  short: K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, European
    Accounting Review 31 (2022) 111–144.
date_created: 2021-03-09T08:07:40Z
date_updated: 2026-04-09T07:35:06Z
department:
- _id: '187'
doi: 10.1080/09638180.2020.1852095
intvolume: '        31'
issue: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.tandfonline.com/doi/epdf/10.1080/09638180.2020.1852095?needAccess=true&role=button
oa: '1'
page: 111-144
publication: European Accounting Review
publication_status: published
quality_controlled: '1'
related_material:
  link:
  - relation: supplementary_material
    url: https://www.tandfonline.com/doi/suppl/10.1080/09638180.2020.1852095/suppl_file/rear_a_1852095_sm0954.pdf
status: public
title: Tax Misperception and Its Effects on Decision Making - Literature Review and
  Behavioral Taxpayer Response Model
type: journal_article
user_id: '96670'
volume: 31
year: '2022'
...
---
_id: '29049'
abstract:
- lang: eng
  text: "This study investigates the conditions under which tax rate changes accelerate
    risky investments.\r\nWhile tax rate increases are often expected to harm investment,
    analytical\r\nstudies find tax rate increases may foster investment under flexibility.We
    design a theorybased\r\nexperimentwith a binomial random walk and entry–exit flexibility.We
    find accelerated\r\ninvestment upon tax rate increases irrespective of an exit
    option, but no corresponding\r\nresponse to tax cuts. This asymmetry may be due
    to tax salience and mechanisms\r\nfrom irreversible choice under uncertainty.
    Given this evidence of unexpected tax-reform\r\neffects, tax policymakers should
    carefully consider behavioral aspects."
article_type: original
author:
- first_name: René
  full_name: Fahr, René
  last_name: Fahr
- first_name: Elmar A.
  full_name: Janssen, Elmar A.
  last_name: Janssen
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Fahr R, Janssen EA, Sureth-Sloane C. Can Tax Rate Changes Accelerate Investment
    under Entry and Exit Flexibility? – Insights from an Economic Experiment. <i>FinanzArchiv
    / European Journal of Public Finance</i>. 2022;78(1-2):239-289.
  apa: Fahr, R., Janssen, E. A., &#38; Sureth-Sloane, C. (2022). Can Tax Rate Changes
    Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic
    Experiment. <i>FinanzArchiv / European Journal of Public Finance</i>, <i>78</i>(1–2),
    239–289.
  bibtex: '@article{Fahr_Janssen_Sureth-Sloane_2022, title={Can Tax Rate Changes Accelerate
    Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment},
    volume={78}, number={1–2}, journal={FinanzArchiv / European Journal of Public
    Finance}, author={Fahr, René and Janssen, Elmar A. and Sureth-Sloane, Caren},
    year={2022}, pages={239–289} }'
  chicago: 'Fahr, René, Elmar A. Janssen, and Caren Sureth-Sloane. “Can Tax Rate Changes
    Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic
    Experiment.” <i>FinanzArchiv / European Journal of Public Finance</i> 78, no.
    1–2 (2022): 239–89.'
  ieee: R. Fahr, E. A. Janssen, and C. Sureth-Sloane, “Can Tax Rate Changes Accelerate
    Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment,”
    <i>FinanzArchiv / European Journal of Public Finance</i>, vol. 78, no. 1–2, pp.
    239–289, 2022.
  mla: Fahr, René, et al. “Can Tax Rate Changes Accelerate Investment under Entry
    and Exit Flexibility? – Insights from an Economic Experiment.” <i>FinanzArchiv
    / European Journal of Public Finance</i>, vol. 78, no. 1–2, 2022, pp. 239–89.
  short: R. Fahr, E.A. Janssen, C. Sureth-Sloane, FinanzArchiv / European Journal
    of Public Finance 78 (2022) 239–289.
date_created: 2021-12-20T08:23:13Z
date_updated: 2026-04-09T07:25:41Z
department:
- _id: '187'
intvolume: '        78'
issue: 1-2
jel:
- H25
- H21
- C91
keyword:
- Economic ExperimentM
- Investment Decisions
- Tax Effects
- Timing Flexibility
- Uncertainty
language:
- iso: eng
page: 239-289
publication: FinanzArchiv / European Journal of Public Finance
publication_status: published
quality_controlled: '1'
status: public
title: Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility?
  – Insights from an Economic Experiment
type: journal_article
user_id: '96670'
volume: 78
year: '2022'
...
---
_id: '29048'
abstract:
- lang: eng
  text: "We study the bargaining behavior between auditor and auditee in a tax setting
    and scrutinize\r\nthe effect of interpersonal trust and trust in government on
    both parties’ concessions.\r\nWe find evidence that both kinds of trust affect
    the concessionary behavior, albeit\r\nin different ways. While trust in government
    affects concessionary behavior in line with\r\nintuitive predictions, we find
    that interpersonal trust only affects tax auditors. For high\r\ninterpersonal
    trust, the alleviating effect of high trust in government on tax auditors’\r\nconcessions
    is less pronounced. Our findings help tax authorities to shape programs to\r\nenhance
    compliance in an atmosphere of trust."
author:
- first_name: Eva
  full_name: Eberhartinger, Eva
  last_name: Eberhartinger
- first_name: Raffael
  full_name: Speitmann, Raffael
  last_name: Speitmann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
- first_name: Yuchen
  full_name: Wu, Yuchen
  last_name: Wu
citation:
  ama: Eberhartinger E, Speitmann R, Sureth-Sloane C, Wu Y. How Does Trust Affect
    Concessionary Behavior in Tax Bargaining? <i>FinanzArchiv / European Journal of
    Public Finance</i>. 2022;78(1-2):112-155.
  apa: Eberhartinger, E., Speitmann, R., Sureth-Sloane, C., &#38; Wu, Y. (2022). How
    Does Trust Affect Concessionary Behavior in Tax Bargaining? <i>FinanzArchiv /
    European Journal of Public Finance</i>, <i>78</i>(1–2), 112–155.
  bibtex: '@article{Eberhartinger_Speitmann_Sureth-Sloane_Wu_2022, title={How Does
    Trust Affect Concessionary Behavior in Tax Bargaining?}, volume={78}, number={1–2},
    journal={FinanzArchiv / European Journal of Public Finance}, author={Eberhartinger,
    Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen}, year={2022},
    pages={112–155} }'
  chicago: 'Eberhartinger, Eva, Raffael Speitmann, Caren Sureth-Sloane, and Yuchen
    Wu. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” <i>FinanzArchiv
    / European Journal of Public Finance</i> 78, no. 1–2 (2022): 112–55.'
  ieee: E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, and Y. Wu, “How Does Trust
    Affect Concessionary Behavior in Tax Bargaining?,” <i>FinanzArchiv / European
    Journal of Public Finance</i>, vol. 78, no. 1–2, pp. 112–155, 2022.
  mla: Eberhartinger, Eva, et al. “How Does Trust Affect Concessionary Behavior in
    Tax Bargaining?” <i>FinanzArchiv / European Journal of Public Finance</i>, vol.
    78, no. 1–2, 2022, pp. 112–55.
  short: E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Y. Wu, FinanzArchiv / European
    Journal of Public Finance 78 (2022) 112–155.
date_created: 2021-12-20T08:20:42Z
date_updated: 2026-04-09T07:26:00Z
department:
- _id: '187'
intvolume: '        78'
issue: 1-2
jel:
- C92
- M40
- H20
- H25
- H83
keyword:
- Behavioral Taxation
- Concessionary Behavior
- Interpersonal Trust
- Tax Audit
- Trust in Government
language:
- iso: eng
page: 112-155
publication: FinanzArchiv / European Journal of Public Finance
publication_status: published
quality_controlled: '1'
status: public
title: How Does Trust Affect Concessionary Behavior in Tax Bargaining?
type: journal_article
user_id: '96670'
volume: 78
year: '2022'
...
---
_id: '65833'
author:
- first_name: Eva
  full_name: Eberhartinger, Eva
  last_name: Eberhartinger
- first_name: Reyhaneh
  full_name: Safei, Reyhaneh
  last_name: Safei
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
- first_name: Yuchen
  full_name: Wu, Yuchen
  last_name: Wu
citation:
  ama: Eberhartinger E, Safei R, Sureth-Sloane C, Wu Y. <i>Is Risk Profiling in Tax
    Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance</i>.; 2022.
  apa: Eberhartinger, E., Safei, R., Sureth-Sloane, C., &#38; Wu, Y. (2022). <i>Is
    Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate
    Tax Avoidance</i>.
  bibtex: '@book{Eberhartinger_Safei_Sureth-Sloane_Wu_2022, series={arqus Discussion
    Paper No. 267}, title={Is Risk Profiling in Tax Audit Case Selection Rewarded?
    An Analysis of Corporate Tax Avoidance}, author={Eberhartinger, Eva and Safei,
    Reyhaneh and Sureth-Sloane, Caren and Wu, Yuchen}, year={2022}, collection={arqus
    Discussion Paper No. 267} }'
  chicago: Eberhartinger, Eva, Reyhaneh Safei, Caren Sureth-Sloane, and Yuchen Wu.
    <i>Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate
    Tax Avoidance</i>. Arqus Discussion Paper No. 267, 2022.
  ieee: E. Eberhartinger, R. Safei, C. Sureth-Sloane, and Y. Wu, <i>Is Risk Profiling
    in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance</i>.
    2022.
  mla: Eberhartinger, Eva, et al. <i>Is Risk Profiling in Tax Audit Case Selection
    Rewarded? An Analysis of Corporate Tax Avoidance</i>. 2022.
  short: E. Eberhartinger, R. Safei, C. Sureth-Sloane, Y. Wu, Is Risk Profiling in
    Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance, 2022.
date_created: 2026-06-11T08:57:56Z
date_updated: 2026-06-11T08:58:04Z
department:
- _id: '187'
language:
- iso: eng
series_title: arqus Discussion Paper No. 267
status: public
title: Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate
  Tax Avoidance
type: working_paper
user_id: '96670'
year: '2022'
...
---
_id: '29057'
author:
- first_name: Jelena
  full_name: Eberbach, Jelena
  last_name: Eberbach
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
- first_name: Marliese
  full_name: Uhrig-Homburg, Marliese
  last_name: Uhrig-Homburg
citation:
  ama: Eberbach J, Sureth-Sloane C, Uhrig-Homburg M. <i>Option Implied Tax Rate Expectations</i>.
    Working Paper; 2021.
  apa: Eberbach, J., Sureth-Sloane, C., &#38; Uhrig-Homburg, M. (2021). <i>Option
    Implied Tax Rate Expectations</i>. Working Paper.
  bibtex: '@book{Eberbach_Sureth-Sloane_Uhrig-Homburg_2021, title={Option Implied
    Tax Rate Expectations}, publisher={Working Paper}, author={Eberbach, Jelena and
    Sureth-Sloane, Caren and Uhrig-Homburg, Marliese}, year={2021} }'
  chicago: Eberbach, Jelena, Caren Sureth-Sloane, and Marliese Uhrig-Homburg. <i>Option
    Implied Tax Rate Expectations</i>. Working Paper, 2021.
  ieee: J. Eberbach, C. Sureth-Sloane, and M. Uhrig-Homburg, <i>Option Implied Tax
    Rate Expectations</i>. Working Paper, 2021.
  mla: Eberbach, Jelena, et al. <i>Option Implied Tax Rate Expectations</i>. Working
    Paper, 2021.
  short: J. Eberbach, C. Sureth-Sloane, M. Uhrig-Homburg, Option Implied Tax Rate
    Expectations, Working Paper, 2021.
date_created: 2021-12-20T09:24:50Z
date_updated: 2022-01-06T06:58:44Z
department:
- _id: '187'
language:
- iso: ger
main_file_link:
- open_access: '1'
  url: https://derivate.fbv.kit.edu/download/Eberbach_Sureth-Sloane_Uhrig-Homburg_2021.pdf
oa: '1'
publication_status: published
publisher: Working Paper
status: public
title: Option Implied Tax Rate Expectations
type: working_paper
user_id: '68607'
year: '2021'
...
---
_id: '22211'
author:
- first_name: Johannes
  full_name: Lorenz, Johannes
  last_name: Lorenz
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
- first_name: Markus
  full_name: Diller, Markus
  last_name: Diller
citation:
  ama: 'Lorenz J, Sureth-Sloane C, Diller M. <i>Inconsistent Tax Transfer Prices:
    Tax Filings, Audits, and Double Taxation</i>.; 2021. doi:<a href="https://doi.org/10.52569/acpj5634">10.52569/acpj5634</a>'
  apa: 'Lorenz, J., Sureth-Sloane, C., &#38; Diller, M. (2021). <i>Inconsistent tax
    transfer prices: tax filings, audits, and double taxation</i>. <a href="https://doi.org/10.52569/acpj5634">https://doi.org/10.52569/acpj5634</a>'
  bibtex: '@book{Lorenz_Sureth-Sloane_Diller_2021, title={Inconsistent tax transfer
    prices: tax filings, audits, and double taxation}, DOI={<a href="https://doi.org/10.52569/acpj5634">10.52569/acpj5634</a>},
    author={Lorenz, Johannes and Sureth-Sloane, Caren and Diller, Markus}, year={2021}
    }'
  chicago: 'Lorenz, Johannes, Caren Sureth-Sloane, and Markus Diller. <i>Inconsistent
    Tax Transfer Prices: Tax Filings, Audits, and Double Taxation</i>, 2021. <a href="https://doi.org/10.52569/acpj5634">https://doi.org/10.52569/acpj5634</a>.'
  ieee: 'J. Lorenz, C. Sureth-Sloane, and M. Diller, <i>Inconsistent tax transfer
    prices: tax filings, audits, and double taxation</i>. 2021.'
  mla: 'Lorenz, Johannes, et al. <i>Inconsistent Tax Transfer Prices: Tax Filings,
    Audits, and Double Taxation</i>. 2021, doi:<a href="https://doi.org/10.52569/acpj5634">10.52569/acpj5634</a>.'
  short: 'J. Lorenz, C. Sureth-Sloane, M. Diller, Inconsistent Tax Transfer Prices:
    Tax Filings, Audits, and Double Taxation, 2021.'
date_created: 2021-05-18T06:22:32Z
date_updated: 2022-01-06T06:55:29Z
department:
- _id: '187'
doi: 10.52569/acpj5634
language:
- iso: eng
publication_status: published
status: public
title: 'Inconsistent tax transfer prices: tax filings, audits, and double taxation'
type: report
user_id: '68751'
year: '2021'
...
---
_id: '22213'
author:
- first_name: Johannes
  full_name: Lorenz, Johannes
  last_name: Lorenz
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
- first_name: Markus
  full_name: Diller, Markus
  last_name: Diller
citation:
  ama: Lorenz J, Sureth-Sloane C, Diller M. <i>Abweichende steuerliche Verrechnungspreise
    in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen
    Staaten</i>. Executive Summary; 2021. doi:<a href="https://doi.org/10.52569/eexu5414">10.52569/eexu5414</a>
  apa: Lorenz, J., Sureth-Sloane, C., &#38; Diller, M. (2021). <i>Abweichende steuerliche
    Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung
    zwischen verschiedenen Staaten</i>. Executive Summary. <a href="https://doi.org/10.52569/eexu5414">https://doi.org/10.52569/eexu5414</a>
  bibtex: '@book{Lorenz_Sureth-Sloane_Diller_2021, title={Abweichende steuerliche
    Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung
    zwischen verschiedenen Staaten}, DOI={<a href="https://doi.org/10.52569/eexu5414">10.52569/eexu5414</a>},
    publisher={Executive Summary}, author={Lorenz, Johannes and Sureth-Sloane, Caren
    and Diller, Markus}, year={2021} }'
  chicago: Lorenz, Johannes, Caren Sureth-Sloane, and Markus Diller. <i>Abweichende
    steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer
    Betriebsprüfung zwischen verschiedenen Staaten</i>. Executive Summary, 2021. <a
    href="https://doi.org/10.52569/eexu5414">https://doi.org/10.52569/eexu5414</a>.
  ieee: J. Lorenz, C. Sureth-Sloane, and M. Diller, <i>Abweichende steuerliche Verrechnungspreise
    in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen
    Staaten</i>. Executive Summary, 2021.
  mla: Lorenz, Johannes, et al. <i>Abweichende steuerliche Verrechnungspreise in der
    Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen
    Staaten</i>. Executive Summary, 2021, doi:<a href="https://doi.org/10.52569/eexu5414">10.52569/eexu5414</a>.
  short: J. Lorenz, C. Sureth-Sloane, M. Diller, Abweichende steuerliche Verrechnungspreise
    in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen
    Staaten, Executive Summary, 2021.
date_created: 2021-05-18T06:28:19Z
date_updated: 2022-11-13T10:08:55Z
department:
- _id: '187'
doi: 10.52569/eexu5414
language:
- iso: ger
publication_status: published
publisher: Executive Summary
status: public
title: Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als
  Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten
type: report
user_id: '530'
year: '2021'
...
---
_id: '21402'
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
- first_name: Dirk
  full_name: Simons, Dirk
  last_name: Simons
citation:
  ama: Sureth-Sloane C, Simons D. Wie kompliziert darf eine Regel sein? <i>Frankfurter
    Allgemeine Zeitung</i>. 2021.
  apa: Sureth-Sloane, C., &#38; Simons, D. (2021). Wie kompliziert darf eine Regel
    sein? <i>Frankfurter Allgemeine Zeitung</i>, <i>Nr. 20</i>.
  bibtex: '@article{Sureth-Sloane_Simons_2021, title={Wie kompliziert darf eine Regel
    sein?}, number={Nr. 20}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane,
    Caren and Simons, Dirk}, year={2021} }'
  chicago: Sureth-Sloane, Caren, and Dirk Simons. “Wie kompliziert darf eine Regel
    sein?” <i>Frankfurter Allgemeine Zeitung</i>, 2021.
  ieee: C. Sureth-Sloane and D. Simons, “Wie kompliziert darf eine Regel sein?,” <i>Frankfurter
    Allgemeine Zeitung</i>, no. Nr. 20, 2021.
  mla: Sureth-Sloane, Caren, and Dirk Simons. “Wie kompliziert darf eine Regel sein?”
    <i>Frankfurter Allgemeine Zeitung</i>, no. Nr. 20, 2021.
  short: C. Sureth-Sloane, D. Simons, Frankfurter Allgemeine Zeitung (2021).
date_created: 2021-03-09T07:46:18Z
date_updated: 2022-11-13T10:06:09Z
department:
- _id: '187'
issue: Nr. 20
language:
- iso: ger
main_file_link:
- url: https://zeitung.faz.net/faz/wirtschaft/2021-01-25/wie-kompliziert-darf-eine-regel-sein/562759.html
page: '16'
publication: Frankfurter Allgemeine Zeitung
publication_date: 2021-01-25
status: public
title: Wie kompliziert darf eine Regel sein?
type: newspaper_article
user_id: '530'
year: '2021'
...
---
_id: '24517'
author:
- first_name: Simon
  full_name: Harst, Simon
  last_name: Harst
- 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: Harst S, Schanz D, Siegel F, Sureth-Sloane C. <i>2020 Global MNC Tax Complexity
    Survey</i>. TRR 266 Accounting for Transparency; 2021. doi:<a href="https://doi.org/10.52569/jtln9499">10.52569/jtln9499</a>
  apa: Harst, S., Schanz, D., Siegel, F., &#38; Sureth-Sloane, C. (2021). <i>2020
    Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency. <a
    href="https://doi.org/10.52569/jtln9499">https://doi.org/10.52569/jtln9499</a>
  bibtex: '@book{Harst_Schanz_Siegel_Sureth-Sloane_2021, title={2020 Global MNC Tax
    Complexity Survey}, DOI={<a href="https://doi.org/10.52569/jtln9499">10.52569/jtln9499</a>},
    publisher={TRR 266 Accounting for Transparency}, author={Harst, Simon and Schanz,
    Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2021} }'
  chicago: Harst, Simon, Deborah Schanz, Felix Siegel, and Caren Sureth-Sloane. <i>2020
    Global MNC Tax Complexity Survey</i>. TRR 266 Accounting for Transparency, 2021.
    <a href="https://doi.org/10.52569/jtln9499">https://doi.org/10.52569/jtln9499</a>.
  ieee: S. Harst, D. Schanz, F. Siegel, and C. Sureth-Sloane, <i>2020 Global MNC Tax
    Complexity Survey</i>. TRR 266 Accounting for Transparency, 2021.
  mla: Harst, Simon, et al. <i>2020 Global MNC Tax Complexity Survey</i>. TRR 266
    Accounting for Transparency, 2021, doi:<a href="https://doi.org/10.52569/jtln9499">10.52569/jtln9499</a>.
  short: S. Harst, D. Schanz, F. Siegel, C. Sureth-Sloane, 2020 Global MNC Tax Complexity
    Survey, TRR 266 Accounting for Transparency, 2021.
date_created: 2021-09-15T10:59:29Z
date_updated: 2022-11-13T10:12:13Z
department:
- _id: '187'
doi: 10.52569/jtln9499
language:
- iso: eng
publication_status: published
publisher: TRR 266 Accounting for Transparency
status: public
title: 2020 Global MNC Tax Complexity Survey
type: report
user_id: '530'
year: '2021'
...
---
_id: '29052'
author:
- first_name: Martin
  full_name: Lagarden, Martin
  last_name: Lagarden
- first_name: Ulrich
  full_name: Schreiber, Ulrich
  last_name: Schreiber
- first_name: Dirk
  full_name: Simons, Dirk
  last_name: Simons
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Lagarden M, Schreiber U, Simons D, Sureth-Sloane C. <i>Wem nutzt Public Country-by-Country
    Reporting?</i> Schmalenbach IMPULSE; 2021.
  apa: Lagarden, M., Schreiber, U., Simons, D., &#38; Sureth-Sloane, C. (2021). <i>Wem
    nutzt Public Country-by-Country Reporting?</i> Schmalenbach IMPULSE.
  bibtex: '@book{Lagarden_Schreiber_Simons_Sureth-Sloane_2021, title={Wem nutzt Public
    Country-by-Country Reporting?}, publisher={Schmalenbach IMPULSE}, author={Lagarden,
    Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}, year={2021}
    }'
  chicago: Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane.
    <i>Wem nutzt Public Country-by-Country Reporting?</i> Schmalenbach IMPULSE, 2021.
  ieee: M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, <i>Wem nutzt Public
    Country-by-Country Reporting?</i> Schmalenbach IMPULSE, 2021.
  mla: Lagarden, Martin, et al. <i>Wem nutzt Public Country-by-Country Reporting?</i>
    Schmalenbach IMPULSE, 2021.
  short: M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, Wem nutzt Public
    Country-by-Country Reporting?, Schmalenbach IMPULSE, 2021.
date_created: 2021-12-20T08:59:07Z
date_updated: 2022-11-13T10:14:08Z
department:
- _id: '187'
language:
- iso: ger
main_file_link:
- url: https://schmalenbach-impulse.de/wem-nutzt-public-country-by-country-reporting/
publication_status: published
publisher: Schmalenbach IMPULSE
status: public
title: Wem nutzt Public Country-by-Country Reporting?
type: misc
user_id: '530'
year: '2021'
...
---
_id: '29053'
author:
- first_name: Alexandra
  full_name: Maßbaum, Alexandra
  last_name: Maßbaum
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Maßbaum A, Sureth-Sloane C. <i>Besteuerung und Rechtsformwahl, 8., aktualisierte
    und erweiterte Auflage</i>. Neue Wirtschafts-Briefe; 2021.
  apa: Maßbaum, A., &#38; Sureth-Sloane, C. (2021). <i>Besteuerung und Rechtsformwahl,
    8., aktualisierte und erweiterte Auflage</i>. Neue Wirtschafts-Briefe.
  bibtex: '@book{Maßbaum_Sureth-Sloane_2021, place={Herne}, title={Besteuerung und
    Rechtsformwahl, 8., aktualisierte und erweiterte Auflage}, publisher={Neue Wirtschafts-Briefe},
    author={Maßbaum, Alexandra and Sureth-Sloane, Caren}, year={2021} }'
  chicago: 'Maßbaum, Alexandra, and Caren Sureth-Sloane. <i>Besteuerung und Rechtsformwahl,
    8., aktualisierte und erweiterte Auflage</i>. Herne: Neue Wirtschafts-Briefe,
    2021.'
  ieee: 'A. Maßbaum and C. Sureth-Sloane, <i>Besteuerung und Rechtsformwahl, 8., aktualisierte
    und erweiterte Auflage</i>. Herne: Neue Wirtschafts-Briefe, 2021.'
  mla: Maßbaum, Alexandra, and Caren Sureth-Sloane. <i>Besteuerung und Rechtsformwahl,
    8., aktualisierte und erweiterte Auflage</i>. Neue Wirtschafts-Briefe, 2021.
  short: A. Maßbaum, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 8., aktualisierte
    und erweiterte Auflage, Neue Wirtschafts-Briefe, Herne, 2021.
date_created: 2021-12-20T09:10:02Z
date_updated: 2022-11-13T10:12:42Z
department:
- _id: '187'
language:
- iso: ger
place: Herne
publication_status: published
publisher: Neue Wirtschafts-Briefe
status: public
title: Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage
type: book
user_id: '530'
year: '2021'
...
---
_id: '29055'
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Sureth-Sloane C. Zur Komplexität des Steuersystems. <i>Süddeutsche Zeitung</i>.
    2021.
  apa: Sureth-Sloane, C. (2021). Zur Komplexität des Steuersystems. <i>Süddeutsche
    Zeitung</i>.
  bibtex: '@article{Sureth-Sloane_2021, title={Zur Komplexität des Steuersystems},
    journal={Süddeutsche Zeitung}, author={Sureth-Sloane, Caren}, year={2021} }'
  chicago: Sureth-Sloane, Caren. “Zur Komplexität des Steuersystems.” <i>Süddeutsche
    Zeitung</i>, 2021.
  ieee: C. Sureth-Sloane, “Zur Komplexität des Steuersystems,” <i>Süddeutsche Zeitung</i>,
    2021.
  mla: Sureth-Sloane, Caren. “Zur Komplexität des Steuersystems.” <i>Süddeutsche Zeitung</i>,
    2021.
  short: C. Sureth-Sloane, Süddeutsche Zeitung (2021).
date_created: 2021-12-20T09:14:36Z
date_updated: 2022-11-13T10:11:39Z
department:
- _id: '187'
language:
- iso: ger
publication: Süddeutsche Zeitung
publication_date: '20210920'
publication_status: published
status: public
title: Zur Komplexität des Steuersystems
type: newspaper_article
user_id: '530'
year: '2021'
...
---
_id: '49876'
author:
- first_name: Henning
  full_name: Giese, Henning
  id: '92812'
  last_name: Giese
citation:
  ama: Giese H. <i>Tax Evasion Penalties and Aggressive Tax Avoidance</i>.; 2021.
  apa: Giese, H. (2021). <i>Tax Evasion Penalties and Aggressive Tax Avoidance</i>.
  bibtex: '@book{Giese_2021, title={Tax Evasion Penalties and Aggressive Tax Avoidance},
    author={Giese, Henning}, year={2021} }'
  chicago: Giese, Henning. <i>Tax Evasion Penalties and Aggressive Tax Avoidance</i>,
    2021.
  ieee: H. Giese, <i>Tax Evasion Penalties and Aggressive Tax Avoidance</i>. 2021.
  mla: Giese, Henning. <i>Tax Evasion Penalties and Aggressive Tax Avoidance</i>.
    2021.
  short: H. Giese, Tax Evasion Penalties and Aggressive Tax Avoidance, 2021.
date_created: 2023-12-19T13:24:58Z
date_updated: 2023-12-19T13:25:04Z
department:
- _id: '187'
language:
- iso: eng
status: public
title: Tax Evasion Penalties and Aggressive Tax Avoidance
type: working_paper
user_id: '74000'
year: '2021'
...
---
_id: '49870'
author:
- first_name: Benjamin
  full_name: Graßl, Benjamin
  last_name: Graßl
- first_name: Henning
  full_name: Giese, Henning
  id: '92812'
  last_name: Giese
citation:
  ama: Graßl B, Giese H. Überwälzung von Digitalsteuern. <i>beck.digitax</i>. 2021;(1):13-21.
  apa: Graßl, B., &#38; Giese, H. (2021). Überwälzung von Digitalsteuern. <i>beck.digitax</i>,
    <i>1</i>, 13–21.
  bibtex: '@article{Graßl_Giese_2021, title={Überwälzung von Digitalsteuern}, number={1},
    journal={beck.digitax}, author={Graßl, Benjamin and Giese, Henning}, year={2021},
    pages={13–21} }'
  chicago: 'Graßl, Benjamin, and Henning Giese. “Überwälzung von Digitalsteuern.”
    <i>beck.digitax</i>, no. 1 (2021): 13–21.'
  ieee: B. Graßl and H. Giese, “Überwälzung von Digitalsteuern,” <i>beck.digitax</i>,
    no. 1, pp. 13–21, 2021.
  mla: Graßl, Benjamin, and Henning Giese. “Überwälzung von Digitalsteuern.” <i>beck.digitax</i>,
    no. 1, 2021, pp. 13–21.
  short: B. Graßl, H. Giese, beck.digitax (2021) 13–21.
date_created: 2023-12-19T13:17:26Z
date_updated: 2024-02-06T10:20:03Z
department:
- _id: '187'
issue: '1'
language:
- iso: ger
page: 13-21
publication: beck.digitax
status: public
title: Überwälzung von Digitalsteuern
type: journal_article
user_id: '74000'
year: '2021'
...
---
_id: '22923'
author:
- first_name: Martin
  full_name: Fochmann, Martin
  last_name: Fochmann
- first_name: Vanessa
  full_name: Heile, Vanessa
  id: '83380'
  last_name: 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: 'Fochmann M, Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Umfrage: Steuerliche
    Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten</i>.; 2021.
    doi:<a href="https://doi.org/10.52569/xgkv7897">10.52569/xgkv7897</a>'
  apa: 'Fochmann, M., Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane,
    C. (2021). <i>Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast
    und Verwaltungskosten</i>. <a href="https://doi.org/10.52569/xgkv7897">https://doi.org/10.52569/xgkv7897</a>'
  bibtex: '@book{Fochmann_Heile_Huber_Maiterth_Sureth-Sloane_2021, series={TRR 266
    Accounting for Transparency}, title={Umfrage: Steuerliche Belastung deutscher
    Unternehmen – Steuerlast und Verwaltungskosten}, DOI={<a href="https://doi.org/10.52569/xgkv7897">10.52569/xgkv7897</a>},
    author={Fochmann, Martin and Heile, Vanessa and Huber, Hans-Peter and Maiterth,
    Ralf and Sureth-Sloane, Caren}, year={2021}, collection={TRR 266 Accounting for
    Transparency} }'
  chicago: 'Fochmann, Martin, Vanessa Heile, Hans-Peter Huber, Ralf Maiterth, and
    Caren Sureth-Sloane. <i>Umfrage: Steuerliche Belastung deutscher Unternehmen –
    Steuerlast und Verwaltungskosten</i>. TRR 266 Accounting for Transparency, 2021.
    <a href="https://doi.org/10.52569/xgkv7897">https://doi.org/10.52569/xgkv7897</a>.'
  ieee: 'M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Umfrage:
    Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten</i>.
    2021.'
  mla: 'Fochmann, Martin, et al. <i>Umfrage: Steuerliche Belastung deutscher Unternehmen
    – Steuerlast und Verwaltungskosten</i>. 2021, doi:<a href="https://doi.org/10.52569/xgkv7897">10.52569/xgkv7897</a>.'
  short: 'M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage:
    Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten,
    2021.'
date_created: 2021-08-02T12:37:50Z
date_updated: 2024-02-06T10:29:35Z
department:
- _id: '187'
doi: 10.52569/xgkv7897
language:
- iso: ger
publication_status: published
series_title: TRR 266 Accounting for Transparency
status: public
title: 'Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten'
type: report
user_id: '74000'
year: '2021'
...
---
_id: '49277'
author:
- first_name: Martin
  full_name: Fochmann, Martin
  last_name: Fochmann
- first_name: Vanessa
  full_name: Heile, Vanessa
  id: '83380'
  last_name: 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: Fochmann M, Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Tax Burden
    on German Companies – Income Tax Burden and Administrative Costs</i>.; 2021. doi:<a
    href="https://doi.org/10.52569/NCAI8648">10.52569/NCAI8648</a>
  apa: Fochmann, M., Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C.
    (2021). <i>Tax Burden on German Companies – Income Tax Burden and Administrative
    Costs</i>. <a href="https://doi.org/10.52569/NCAI8648">https://doi.org/10.52569/NCAI8648</a>
  bibtex: '@book{Fochmann_Heile_Huber_Maiterth_Sureth-Sloane_2021, series={TRR 266
    Accounting for Transparency}, title={Tax Burden on German Companies – Income Tax
    Burden and Administrative Costs}, DOI={<a href="https://doi.org/10.52569/NCAI8648">10.52569/NCAI8648</a>},
    author={Fochmann, Martin and Heile, Vanessa and Huber, Hans-Peter and Maiterth,
    Ralf and Sureth-Sloane, Caren}, year={2021}, collection={TRR 266 Accounting for
    Transparency} }'
  chicago: Fochmann, Martin, Vanessa Heile, Hans-Peter Huber, Ralf Maiterth, and Caren
    Sureth-Sloane. <i>Tax Burden on German Companies – Income Tax Burden and Administrative
    Costs</i>. TRR 266 Accounting for Transparency, 2021. <a href="https://doi.org/10.52569/NCAI8648">https://doi.org/10.52569/NCAI8648</a>.
  ieee: M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Tax
    Burden on German Companies – Income Tax Burden and Administrative Costs</i>. 2021.
  mla: Fochmann, Martin, et al. <i>Tax Burden on German Companies – Income Tax Burden
    and Administrative Costs</i>. 2021, doi:<a href="https://doi.org/10.52569/NCAI8648">10.52569/NCAI8648</a>.
  short: M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Burden
    on German Companies – Income Tax Burden and Administrative Costs, 2021.
date_created: 2023-11-28T12:19:31Z
date_updated: 2024-04-22T08:53:31Z
department:
- _id: '187'
doi: 10.52569/NCAI8648
language:
- iso: eng
series_title: TRR 266 Accounting for Transparency
status: public
title: Tax Burden on German Companies – Income Tax Burden and Administrative Costs
type: report
user_id: '74000'
year: '2021'
...
---
_id: '45855'
author:
- first_name: Stefan
  full_name: Asenkerschbaumer, Stefan
  last_name: Asenkerschbaumer
- first_name: Hans-Ulrich
  full_name: Buhl, Hans-Ulrich
  last_name: Buhl
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
- first_name: Barbara E.
  full_name: Weißenberger, Barbara E.
  last_name: Weißenberger
citation:
  ama: 'Asenkerschbaumer S, Buhl H-U, Sureth-Sloane C, Weißenberger BE. Georg Giersberg:
    die Stimme für die BWL. <i>Frankfurter Allgemeine Zeitung</i>. 2021.'
  apa: 'Asenkerschbaumer, S., Buhl, H.-U., Sureth-Sloane, C., &#38; Weißenberger,
    B. E. (2021). Georg Giersberg: die Stimme für die BWL. <i>Frankfurter Allgemeine
    Zeitung</i>, <i>101</i>.'
  bibtex: '@article{Asenkerschbaumer_Buhl_Sureth-Sloane_Weißenberger_2021, title={Georg
    Giersberg: die Stimme für die BWL}, number={101}, journal={Frankfurter Allgemeine
    Zeitung}, author={Asenkerschbaumer, Stefan and Buhl, Hans-Ulrich and Sureth-Sloane,
    Caren and Weißenberger, Barbara E.}, year={2021} }'
  chicago: 'Asenkerschbaumer, Stefan, Hans-Ulrich Buhl, Caren Sureth-Sloane, and Barbara
    E. Weißenberger. “Georg Giersberg: die Stimme für die BWL.” <i>Frankfurter Allgemeine
    Zeitung</i>, 2021.'
  ieee: 'S. Asenkerschbaumer, H.-U. Buhl, C. Sureth-Sloane, and B. E. Weißenberger,
    “Georg Giersberg: die Stimme für die BWL,” <i>Frankfurter Allgemeine Zeitung</i>,
    no. 101, 2021.'
  mla: 'Asenkerschbaumer, Stefan, et al. “Georg Giersberg: die Stimme für die BWL.”
    <i>Frankfurter Allgemeine Zeitung</i>, no. 101, 2021.'
  short: S. Asenkerschbaumer, H.-U. Buhl, C. Sureth-Sloane, B.E. Weißenberger, Frankfurter
    Allgemeine Zeitung (2021).
date_created: 2023-07-04T09:18:23Z
date_updated: 2026-02-23T16:30:04Z
department:
- _id: '187'
issue: '101'
language:
- iso: ger
page: '20'
publication: Frankfurter Allgemeine Zeitung
publication_date: 2021-03-31
status: public
title: 'Georg Giersberg: die Stimme für die BWL'
type: newspaper_article
user_id: '14972'
year: '2021'
...
---
_id: '21401'
author:
- first_name: Tobias
  full_name: Bornemann, Tobias
  id: '88419'
  last_name: Bornemann
  orcid: 0000-0003-4299-0551
- first_name: Adrian
  full_name: Schipp, Adrian
  id: '44288'
  last_name: Schipp
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Bornemann T, Schipp A, Sureth-Sloane C. Was treibt die Komplexität der Ertragsbesteuerung
    multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.
    <i>Deutsches Steuerrecht</i>. 2021;59(3):182-190.
  apa: Bornemann, T., Schipp, A., &#38; Sureth-Sloane, C. (2021). Was treibt die Komplexität
    der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung
    in der deutschen Finanzverwaltung. <i>Deutsches Steuerrecht</i>, <i>59</i>(3),
    182–190.
  bibtex: '@article{Bornemann_Schipp_Sureth-Sloane_2021, title={Was treibt die Komplexität
    der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung
    in der deutschen Finanzverwaltung}, volume={59}, number={3}, journal={Deutsches
    Steuerrecht}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane,
    Caren}, year={2021}, pages={182–190} }'
  chicago: 'Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. “Was treibt
    die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse
    einer Befragung in der deutschen Finanzverwaltung.” <i>Deutsches Steuerrecht</i>
    59, no. 3 (2021): 182–90.'
  ieee: T. Bornemann, A. Schipp, and C. Sureth-Sloane, “Was treibt die Komplexität
    der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung
    in der deutschen Finanzverwaltung,” <i>Deutsches Steuerrecht</i>, vol. 59, no.
    3, pp. 182–190, 2021.
  mla: Bornemann, Tobias, et al. “Was treibt die Komplexität der Ertragsbesteuerung
    multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.”
    <i>Deutsches Steuerrecht</i>, vol. 59, no. 3, 2021, pp. 182–90.
  short: T. Bornemann, A. Schipp, C. Sureth-Sloane, Deutsches Steuerrecht 59 (2021)
    182–190.
date_created: 2021-03-09T07:41:54Z
date_updated: 2025-12-02T08:41:50Z
department:
- _id: '187'
intvolume: '        59'
issue: '3'
language:
- iso: ger
page: 182-190
publication: Deutsches Steuerrecht
publication_status: published
status: public
title: Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen?
  – Ergebnisse einer Befragung in der deutschen Finanzverwaltung
type: journal_article
user_id: '96670'
volume: 59
year: '2021'
...