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589 Publications
2023 | Journal Article | LibreCat-ID: 47921
Hahn, Rüdiger, Daniel Reimsbach, and Christopher Wickert. “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.” Organization & Environment 36, no. 1 (2023): 3–16. https://doi.org/10.1177/10860266231151653.
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2023 | Journal Article | LibreCat-ID: 47922
De Meyst, Karen, Thomas Niederkofler, and Daniel Reimsbach. “DARC 2023 at Radboud University: Societal Challenges in Accounting Research and Education.” Maandblad Voor Accountancy En Bedrijfseconomie 97, no. 5/6 (2023): 153–55. https://doi.org/10.5117/mab.97.107215.
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2023 | Working Paper | LibreCat-ID: 46044
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.
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2023 | Journal Article | LibreCat-ID: 29050 |

Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research 53, no. 1 (2023): 1–37. https://doi.org/10.1080/00014788.2021.1958669.
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2023 | Journal Article | LibreCat-ID: 46042 |

Koch, Reinald, Svea Holtmann, and Henning Giese. “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.” Journal of Business Economics 93, no. 1–2 (2023): 59–109. https://doi.org/10.1007/s11573-022-01134-4.
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2023 | Journal Article | LibreCat-ID: 22924 |

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.
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2023 | Report | LibreCat-ID: 48414 |

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.
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2023 | Journal Article | LibreCat-ID: 46043
Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” forschung - Das Magazin der Deutschen Forschungsgemeinschaft, no. 1 (2023): 6–9.
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2023 | Working Paper | LibreCat-ID: 34798
Herwald, Sarah, Simone Voigt, and André Uhde. The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe, n.d.
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2023 | Journal Article | LibreCat-ID: 41192
Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate Accounting and Formula Apportionment on Factor Allocation.” Journal of Business Economics, 2023. https://doi.org/10.1007/s11573-022-01133-5.
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2023 | Journal Article | LibreCat-ID: 42635
Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber, and Caren Sureth-Sloane. “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing.” Intertax 51, no. 4 (2023): 272–89.
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2023 | Journal Article | LibreCat-ID: 42897
Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” Steuer und Wirtschaft 100, no. 2 (2023): 171–87.
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2023 | Journal Article | LibreCat-ID: 46471
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.
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2023 | Journal Article | LibreCat-ID: 37562
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.
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2023 | Journal Article | LibreCat-ID: 49548 |

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.
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2023 | Report | LibreCat-ID: 48979 |

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.
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2023 | Working Paper | LibreCat-ID: 49092 |

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.
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2023 | Report | LibreCat-ID: 49295 |

Heinemann-Heile, Vanessa, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie. TRR 266 Accounting for Transparency, 2023. https://doi.org/doi.org/10.52569/JCNY6589.
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2023 | Report | LibreCat-ID: 49293 |

Heinemann-Heile, Vanessa, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/URLT9672.
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2023 | Report | LibreCat-ID: 49549 |

Harst, Simon, Deborah Schanz, Felix Siegel, and Caren Sureth-Sloane. 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/VKAO7696.
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