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589 Publications
2023 | Journal Article | LibreCat-ID: 47921
R. Hahn, D. Reimsbach, and C. Wickert, “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated,” Organization & Environment, vol. 36, no. 1, pp. 3–16, 2023, doi: 10.1177/10860266231151653.
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2023 | Journal Article | LibreCat-ID: 47922
K. De Meyst, T. Niederkofler, and D. Reimsbach, “DARC 2023 at Radboud University: Societal challenges in accounting research and education,” Maandblad voor Accountancy en Bedrijfseconomie, vol. 97, no. 5/6, pp. 153–155, 2023, doi: 10.5117/mab.97.107215.
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2023 | Journal Article | LibreCat-ID: 29050 | 
V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their Effective Tax Rate?,” Accounting and Business Research, vol. 53, no. 1, pp. 1–37, 2023, doi: 10.1080/00014788.2021.1958669.
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2023 | Journal Article | LibreCat-ID: 46042 |
R. Koch, S. Holtmann, and H. Giese, “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises,” Journal of Business Economics, vol. 93, no. 1–2, pp. 59–109, 2023, doi: 10.1007/s11573-022-01134-4.
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2023 | Journal Article | LibreCat-ID: 22924 |
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity,” European Accounting Review, vol. 32, no. 2, pp. 239–273, 2023, doi: 10.1080/09638180.2021.1951316.
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2023 | Report | LibreCat-ID: 48414 |
S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency, 2023.
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2023 | Journal Article | LibreCat-ID: 46043
R. Unterstell, “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, pp. 6–9, 2023.
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2023 | Working Paper | LibreCat-ID: 34798
S. Herwald, S. Voigt, and A. Uhde, The conditional impact of market consolidation and market power on banking stability – Evidence from Europe. .
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2023 | Journal Article | LibreCat-ID: 41192
R. Ortmann and E. Pummerer, “Distortional effects of separate accounting and formula apportionment on factor allocation,” Journal of Business Economics, 2023, doi: 10.1007/s11573-022-01133-5.
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2023 | Journal Article | LibreCat-ID: 42635
S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane, “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing,” Intertax, vol. 51, no. 4, pp. 272–289, 2023.
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2023 | Journal Article | LibreCat-ID: 42897
M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung,” Steuer und Wirtschaft, vol. 100, no. 2, pp. 171–187, 2023.
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2023 | Journal Article | LibreCat-ID: 46471
R. Unterstell, “„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, pp. 8–11, 2023.
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2023 | Journal Article | LibreCat-ID: 37562
C. Bayer et al., “Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik,” Perspektiven der Wirtschaftspolitik, vol. 24, no. 1, pp. 63–84, 2023, doi: 10.1515/pwp-2023-0002.
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2023 | Journal Article | LibreCat-ID: 49548 |
R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?,” Schmalenbach IMPULSE, vol. 3, no. 2, pp. 1–6, 2023, doi: 10.54585/BCGK4022.
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2023 | Report | LibreCat-ID: 48979 |
R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for Transparency, 2023.
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2023 | Working Paper | LibreCat-ID: 49092 |
H. Amberger, F. Siahaan, and C. Sureth-Sloane, The Cost of Tax Simplification: Evidence from Risk-taking in a Turnover-based Corporate Tax System. 2023.
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2023 | Report | LibreCat-ID: 49295 |
V. Heinemann-Heile, R. Maiterth, and C. Sureth-Sloane, Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie. 2023.
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2023 | Report | LibreCat-ID: 49293 |
V. Heinemann-Heile, R. Maiterth, and C. Sureth-Sloane, Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. 2023.
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2023 | Report | LibreCat-ID: 49549 |
S. Harst, D. Schanz, F. Siegel, and C. Sureth-Sloane, 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2023.
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