---
_id: '63579'
author:
- first_name: An
  full_name: Chen, An
  last_name: Chen
- first_name: Peter
  full_name: Hieber, Peter
  last_name: Hieber
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Chen A, Hieber P, Sureth-Sloane C. How Much to Pay for Tax Certainty? The Role
    of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty.
    <i>International Tax and Public Finance</i>. Published online 2025. doi:<a href="https://doi.org/10.1007/s10797-025-09930-8">10.1007/s10797-025-09930-8</a>
  apa: Chen, A., Hieber, P., &#38; Sureth-Sloane, C. (2025). How Much to Pay for Tax
    Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset
    and Tax Uncertainty. <i>International Tax and Public Finance</i>. <a href="https://doi.org/10.1007/s10797-025-09930-8">https://doi.org/10.1007/s10797-025-09930-8</a>
  bibtex: '@article{Chen_Hieber_Sureth-Sloane_2025, title={How Much to Pay for Tax
    Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset
    and Tax Uncertainty}, DOI={<a href="https://doi.org/10.1007/s10797-025-09930-8">10.1007/s10797-025-09930-8</a>},
    journal={International Tax and Public Finance}, author={Chen, An and Hieber, Peter
    and Sureth-Sloane, Caren}, year={2025} }'
  chicago: Chen, An, Peter Hieber, and Caren Sureth-Sloane. “How Much to Pay for Tax
    Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset
    and Tax Uncertainty.” <i>International Tax and Public Finance</i>, 2025. <a href="https://doi.org/10.1007/s10797-025-09930-8">https://doi.org/10.1007/s10797-025-09930-8</a>.
  ieee: 'A. Chen, P. Hieber, and C. Sureth-Sloane, “How Much to Pay for Tax Certainty?
    The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax
    Uncertainty,” <i>International Tax and Public Finance</i>, 2025, doi: <a href="https://doi.org/10.1007/s10797-025-09930-8">10.1007/s10797-025-09930-8</a>.'
  mla: Chen, An, et al. “How Much to Pay for Tax Certainty? The Role of Advance Tax
    Rulings for Risky Investment under Loss Offset and Tax Uncertainty.” <i>International
    Tax and Public Finance</i>, 2025, doi:<a href="https://doi.org/10.1007/s10797-025-09930-8">10.1007/s10797-025-09930-8</a>.
  short: A. Chen, P. Hieber, C. Sureth-Sloane, International Tax and Public Finance
    (2025).
date_created: 2026-01-13T08:41:48Z
date_updated: 2026-04-09T07:35:12Z
department:
- _id: '187'
doi: 10.1007/s10797-025-09930-8
language:
- iso: eng
publication: International Tax and Public Finance
quality_controlled: '1'
status: public
title: How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky
  Investment under Loss Offset and Tax Uncertainty
type: journal_article
user_id: '74000'
year: '2025'
...