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293 Publications
2026 | Journal Article | LibreCat-ID: 56815
Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. “Determinants of Tax Complexity: Evidence from a Developing Country.” Intertax 54, no. 2 (2026): 102–22. http://dx.doi.org/10.2139/ssrn.4924632.
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2026 | Working Paper | LibreCat-ID: 63835
Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. Liquidity Effects of a Wealth Tax on Residential Rental Real Estate. TRR 266 Accounting for Transparency Working Paper Series No. 221, 2026. https://doi.org/10.2139/ssrn.6147767.
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2026 | Journal Article | LibreCat-ID: 63577
Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. “Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneity.” Journal of International Accounting, Auditing and Taxation (JIAAT), n.d.
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2026 | Newspaper Article | LibreCat-ID: 64904
Kombert, Sounia, and Caren Sureth-Sloane. “Schocks Durch Zölle Und Steuern. Handelskonflikte Und Abkommen Werden Zur Zentralen Frage Für Unternehmen. Wie Bewältigen Sie Die Neue Unsicherheit?” Frankfurter Allgemeine Zeitung, 2026.
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2026 | Journal Article | LibreCat-ID: 64903
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “Steuerkomplexität: Wie Lässt Sie Sich Messen Und Welche Folgen Hat Sie?” Schmalenbach IMPULSE, no. 6 (2026): 1–12. https://doi.org/10.54585/IEZK8936.
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2025 | Journal Article | LibreCat-ID: 56482
Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.” Steuer und Wirtschaft 102, no. 1 (2025): 67–81.
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2025 | Working Paper | LibreCat-ID: 60596 | 
Dyck, Daniel, Frank Hechtner, Ralf Maiterth, and Caren Sureth-Sloane. Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen. TRR 266 Accounting for Transparency Working Paper Series No. 196, 2025. http://dx.doi.org/10.2139/ssrn.5337276 .
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2025 | Journal Article | LibreCat-ID: 63580
Dyck, Daniel, Frank Hechtner, Ralf Maiterth, and Caren Sureth-Sloane. “Abschreibungen Als Mittel Der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.” Steuer Und Wirtschaft, Sonderheft NeSt 102, no. 3 (2025): 26–44.
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2025 | Journal Article | LibreCat-ID: 63579
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.” International Tax and Public Finance, 2025. https://doi.org/10.1007/s10797-025-09930-8.
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2025 | Journal Article | LibreCat-ID: 58500
Schanz, Deborah, Felix Siegel, and Caren Sureth-Sloane. “Anti-Tax Avoidance Rules and Tax Complexity.” World Tax Journal 17, no. 1 (2025): 1–23.
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2025 | Journal Article | LibreCat-ID: 56641 |
Diller, Markus, Johannes Lorenz, Georg Schneider, and Caren Sureth-Sloane. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” The Accounting Review 100, no. 2 (2025): 71–102. https://doi.org/10.2308/TAR- 2021-0477.
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2025 | Working Paper | LibreCat-ID: 59096 |
Dyck, Daniel. Corporate Tax Planning and Enforcement. TRR 266 Accounting for Transparency Working Paper Series No. 186, 2025. https://doi.org/10.2139/ssrn.5186857.
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2025 | Report | LibreCat-ID: 60733 |
Gerdes, Kristin, Simon Harst, Deborah Schanz, and Caren Sureth-Sloane. 2024 Global Tax Complexity Survey. TRR 266 Accounting for Transparency, 2025. https://doi.org/10.52569/WEMV6812.
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2025 | Working Paper | LibreCat-ID: 46048
Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. Tax Disputes - The Role of Technology and Controversy Expertise. TRR 266 Working Paper Series, 2025. https://dx.doi.org/10.2139/ssrn.4214449 .
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2025 | Working Paper | LibreCat-ID: 60926 |
Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences. TRR 266 Accounting for Transparency Working Paper Series No. 204, 2025. https://dx.doi.org/10.2139/ssrn.5378524.
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2025 | Journal Article | LibreCat-ID: 60949
Giese, Henning, Svea Holtmann, Reinald Koch, and Dominika Langenmayr. “Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?” ifo Schnelldienst 78, no. 8 (2025): 34–40.
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2025 | Working Paper | LibreCat-ID: 61491
Blaufus, Kay, Ralf Maiterth, Michael Milde, and Caren Sureth-Sloane. Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice . TRR 266 Accounting for Transparency Working Paper Series No. 203, 2025. https://doi.org/10.2139/ssrn.5378466.
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2025 | Working Paper | LibreCat-ID: 61490
Braun, Anna-Sophie, Reinald Koch, and Caren Sureth-Sloane. Tax Complexity and Firm Value. TRR 266 Accounting for Transparency Working Paper Series No. 201, 2025. https://doi.org/10.2139/ssrn.5378221.
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2025 | Working Paper | LibreCat-ID: 61508 |
Dyck, Daniel, Thomas Kourouxous, and Johannes Lorenz. An Economic Analysis of Joint Tax Audits. TRR 266 Accounting for Transparency Working Paper Series No. 208, 2025. https://doi.org/10.2139/ssrn.5398645.
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2025 | Working Paper | LibreCat-ID: 61502
Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. Sloppiness in Tax Disputes: How to Prevent Litigation? Working Papers Dissertations 155, 2025.
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