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299 Publications
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.
LibreCat
| DOI
R. Maiterth, Y. Piper, C. Sureth-Sloane, Liquidity Effects of a Wealth Tax on Residential Rental Real Estate, 2026.
2026 | Newspaper Article | LibreCat-ID: 64904
Schocks durch Zölle und Steuern. Handelskonflikte und Abkommen werden zur zentralen Frage für Unternehmen. Wie bewältigen sie die neue Unsicherheit?
S. Kombert, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung (2026) 16, Sp. 1-4.
LibreCat
S. Kombert, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung (2026) 16, Sp. 1-4.
2026 | Journal Article | LibreCat-ID: 64903
Steuerkomplexität: Wie lässt sie sich messen und welche Folgen hat sie?
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Schmalenbach IMPULSE (2026) 1–12.
LibreCat
| DOI
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Schmalenbach IMPULSE (2026) 1–12.
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) 60 (2026).
LibreCat
| DOI
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Journal of International Accounting, Auditing and Taxation (JIAAT) 60 (2026).
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: 65737 | 
Preferences for Taxing Wealth and Income
R. Maiterth, Y. Piper, C. Schneider, Preferences for Taxing Wealth and Income, 2026.
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R. Maiterth, Y. Piper, C. Schneider, Preferences for Taxing Wealth and Income, 2026.
2026 | Journal Article | LibreCat-ID: 65315
Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency
S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, EJournal of Tax Research 24 (2026) 1–37.
LibreCat
S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, EJournal of Tax Research 24 (2026) 1–37.
2026 | Journal Article | LibreCat-ID: 66443
Steuersicherheit als Standortfaktor: Planbarkeit statt Investitionshemmnis
C. Sureth, Betriebs-Berater 81 (2026) I.
LibreCat
C. Sureth, Betriebs-Berater 81 (2026) I.
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 | 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.
LibreCat
| 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.
LibreCat
| 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.
LibreCat
| DOI
T. Bornemann, A.-L. Moosmann, Z. Novotny-Farkas, European Accounting Review 34 (2025) 89–122.
2025 | Journal Article | LibreCat-ID: 62732
Does Fair Value Taxation Affect Banks' Investment Portfolio and Risk-Taking?
T. Bornemann, S. Auer, E. Eberhartinger, Journal of the American Taxation Association 47 (2025) 7–30.
LibreCat
| DOI
T. Bornemann, S. Auer, E. Eberhartinger, Journal of the American Taxation Association 47 (2025) 7–30.
2025 | Working Paper | LibreCat-ID: 46047 |
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, How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty, 2025.
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A. Chen, P. Hieber, C. Sureth-Sloane, How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty, 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.