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291 Publications
2026 | Journal Article | LibreCat-ID: 56815
Determinants of Tax Complexity: Evidence from a Developing Country
A. Schipp, F. Siahaan, C. Sureth-Sloane, Intertax 54 (2026) 102–122.
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A. Schipp, F. Siahaan, C. Sureth-Sloane, Intertax 54 (2026) 102–122.
2026 | Working Paper | LibreCat-ID: 63835
Liquidity Effects of a Wealth Tax on Residential Rental Real Estate
R. Maiterth, Y. Piper, C. Sureth-Sloane, Liquidity Effects of a Wealth Tax on Residential Rental Real Estate, 2026.
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| DOI
R. Maiterth, Y. Piper, C. Sureth-Sloane, Liquidity Effects of a Wealth Tax on Residential Rental Real Estate, 2026.
2026 | Journal Article | LibreCat-ID: 63577
Banks' tax disclosure, financial secrecy, and tax haven heterogeneity
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Journal of International Accounting, Auditing and Taxation (JIAAT) (n.d.).
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E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Journal of International Accounting, Auditing and Taxation (JIAAT) (n.d.).
2025 | Journal Article | LibreCat-ID: 56482
Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien
R. Maiterth, Y. Piper, C. Sureth-Sloane, Steuer und Wirtschaft 102 (2025) 67–81.
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R. Maiterth, Y. Piper, C. Sureth-Sloane, Steuer und Wirtschaft 102 (2025) 67–81.
2025 | Working Paper | LibreCat-ID: 60596 | 
Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen
D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen, 2025.
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D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen, 2025.
2025 | Journal Article | LibreCat-ID: 63580
Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen
D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Steuer Und Wirtschaft, Sonderheft NeSt 102 (2025) 26–44.
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D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Steuer Und Wirtschaft, Sonderheft NeSt 102 (2025) 26–44.
2025 | Journal Article | LibreCat-ID: 63579
How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty
A. Chen, P. Hieber, C. Sureth-Sloane, International Tax and Public Finance (2025).
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| DOI
A. Chen, P. Hieber, C. Sureth-Sloane, International Tax and Public Finance (2025).
2025 | Journal Article | LibreCat-ID: 58500
Anti-Tax Avoidance Rules and Tax Complexity
D. Schanz, F. Siegel, C. Sureth-Sloane, World Tax Journal 17 (2025) 1–23.
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D. Schanz, F. Siegel, C. Sureth-Sloane, World Tax Journal 17 (2025) 1–23.
2025 | Journal Article | LibreCat-ID: 56641 |
Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency
M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review 100 (2025) 71–102.
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M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review 100 (2025) 71–102.
2025 | Working Paper | LibreCat-ID: 59096 |
Corporate Tax Planning and Enforcement
D. Dyck, Corporate Tax Planning and Enforcement, 2025.
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D. Dyck, Corporate Tax Planning and Enforcement, 2025.
2025 | Report | LibreCat-ID: 60733 |
2024 Global Tax Complexity Survey
K. Gerdes, S. Harst, D. Schanz, C. Sureth-Sloane, 2024 Global Tax Complexity Survey, TRR 266 Accounting for Transparency, 2025.
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K. Gerdes, S. Harst, D. Schanz, C. Sureth-Sloane, 2024 Global Tax Complexity Survey, TRR 266 Accounting for Transparency, 2025.
2025 | Working Paper | LibreCat-ID: 46048
Tax Disputes - The Role of Technology and Controversy Expertise
D. Dyck, J. Lorenz, C. Sureth-Sloane, Tax Disputes - The Role of Technology and Controversy Expertise, 2025.
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D. Dyck, J. Lorenz, C. Sureth-Sloane, Tax Disputes - The Role of Technology and Controversy Expertise, 2025.
2025 | Working Paper | LibreCat-ID: 60926 |
Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences
K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences, 2025.
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K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences, 2025.
2025 | Journal Article | LibreCat-ID: 60949
Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?
H. Giese, S. Holtmann, R. Koch, D. Langenmayr, ifo Schnelldienst 78 (2025) 34–40.
LibreCat
H. Giese, S. Holtmann, R. Koch, D. Langenmayr, ifo Schnelldienst 78 (2025) 34–40.
2025 | Working Paper | LibreCat-ID: 61491
Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice
K. Blaufus, R. Maiterth, M. Milde, C. Sureth-Sloane, Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice , 2025.
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| DOI
K. Blaufus, R. Maiterth, M. Milde, C. Sureth-Sloane, Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice , 2025.
2025 | Working Paper | LibreCat-ID: 61490
Tax Complexity and Firm Value
A.-S. Braun, R. Koch, C. Sureth-Sloane, Tax Complexity and Firm Value, 2025.
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| DOI
A.-S. Braun, R. Koch, C. Sureth-Sloane, Tax Complexity and Firm Value, 2025.
2025 | Working Paper | LibreCat-ID: 61508 |
An Economic Analysis of Joint Tax Audits
D. Dyck, T. Kourouxous, J. Lorenz, An Economic Analysis of Joint Tax Audits, 2025.
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D. Dyck, T. Kourouxous, J. Lorenz, An Economic Analysis of Joint Tax Audits, 2025.
2025 | Working Paper | LibreCat-ID: 61502
Sloppiness in Tax Disputes: How to Prevent Litigation?
D. Dyck, J. Lorenz, C. Sureth-Sloane, Sloppiness in Tax Disputes: How to Prevent Litigation?, 2025.
LibreCat
D. Dyck, J. Lorenz, C. Sureth-Sloane, Sloppiness in Tax Disputes: How to Prevent Litigation?, 2025.
2025 | Newspaper Article | LibreCat-ID: 62175
Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen.
H. Giese, K.A. Schulz, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 261 (2025).
LibreCat
H. Giese, K.A. Schulz, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 261 (2025).
2025 | Journal Article | LibreCat-ID: 62733
The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment
T. Bornemann, A.-L. Moosmann, Z. Novotny-Farkas, European Accounting Review 34 (2025) 89–122.
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| DOI
T. Bornemann, A.-L. Moosmann, Z. Novotny-Farkas, European Accounting Review 34 (2025) 89–122.