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294 Publications
2025 | Journal Article | LibreCat-ID: 56482
R. Maiterth, Y. Piper, and C. Sureth-Sloane, “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien,” Steuer und Wirtschaft, vol. 102, no. 1, pp. 67–81, 2025.
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2025 | Journal Article | LibreCat-ID: 58500
D. Schanz, F. Siegel, and C. Sureth-Sloane, “Anti-Tax Avoidance Rules and Tax Complexity,” World Tax Journal, vol. 17, no. 1, pp. 1–23, 2025.
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2025 | Journal Article | LibreCat-ID: 56641 | 
M. Diller, J. Lorenz, G. Schneider, and C. Sureth-Sloane, “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency,” The Accounting Review, vol. 100, no. 2, pp. 71–102, 2025, doi: 10.2308/TAR- 2021-0477.
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2025 | Working Paper | LibreCat-ID: 59096 |
D. Dyck, Corporate Tax Planning and Enforcement. 2025.
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2025 | Report | LibreCat-ID: 60733 |
K. Gerdes, S. Harst, D. Schanz, and C. Sureth-Sloane, 2024 Global Tax Complexity Survey. TRR 266 Accounting for Transparency, 2025.
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2025 | Working Paper | LibreCat-ID: 46048
D. Dyck, J. Lorenz, and C. Sureth-Sloane, Tax Disputes - The Role of Technology and Controversy Expertise. 2025.
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2025 | Working Paper | LibreCat-ID: 60926 |
K. A. Schulz and C. Sureth-Sloane, Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences. 2025.
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2025 | Journal Article | LibreCat-ID: 60596 |
D. Dyck, F. Hechtner, R. Maiterth, and C. Sureth-Sloane, “Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen,” Steuer und Wirtschaft, vol. 102, no. 3, pp. 26–44, 2025, doi: http://dx.doi.org/10.2139/ssrn.5337276 .
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2025 | Journal Article | LibreCat-ID: 60949
H. Giese, S. Holtmann, R. Koch, and D. Langenmayr, “Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?,” ifo Schnelldienst, vol. 78, no. 8, pp. 34–40, 2025.
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2025 | Working Paper | LibreCat-ID: 61508 |
D. Dyck, T. Kourouxous, and J. Lorenz, An Economic Analysis of Joint Tax Audits. 2025.
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2025 | Working Paper | LibreCat-ID: 61502
D. Dyck, J. Lorenz, and C. Sureth-Sloane, Sloppiness in Tax Disputes: How to Prevent Litigation? 2025.
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2025 | Journal Article | LibreCat-ID: 56815 |
A. Schipp, F. Siahaan, and C. Sureth-Sloane, “Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country,” Intertax, vol. forthcoming, 2025, doi: http://dx.doi.org/10.2139/ssrn.4924632.
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2025 | Newspaper Article | LibreCat-ID: 62175
H. Giese, K. A. Schulz, and C. Sureth-Sloane, “Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. ,” Frankfurter Allgemeine Zeitung, vol. 261, no. 16, 2025.
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2025 | Journal Article | LibreCat-ID: 62733
T. Bornemann, A.-L. Moosmann, and Z. Novotny-Farkas, “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment,” European Accounting Review, vol. 34, no. 1, pp. 89–122, 2025, doi: 10.1080/09638180.2023.2239298.
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2025 | Journal Article | LibreCat-ID: 62732
T. Bornemann, S. Auer, and E. Eberhartinger, “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?,” Journal of the American Taxation Association, vol. 47, no. 1, pp. 7–30, 2025, doi: 10.2308/JATA-2022-019.
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2025 | Journal Article | LibreCat-ID: 62110
K. Schönhärl and C. Sureth-Sloane, “Steuern und Steuergerechtigkeit – Ein Gespräch,” Ethik und Gesellschaft, vol. 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben, pp. 1–31, 2025, doi: 10.18156/eug-2-2025-art-2.
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2025 | Journal Article | LibreCat-ID: 46047 |
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,” International Tax and Public Finance, 2025, doi: 10.1007/s10797-025-09930-8.
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2024 | Journal Article | LibreCat-ID: 49868
L. Schön, B. Graßl, and H. Giese, “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung,” Steuer und Wirtschaft, pp. 71–92, 2024.
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