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302 Publications
2026 | Working Paper | LibreCat-ID: 63835
Maiterth, Ralf, et al. Liquidity Effects of a Wealth Tax on Residential Rental Real Estate. 2026, doi:10.2139/ssrn.6147767.
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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, no. 51, 2026, pp. 16, Sp. 1-4.
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2026 | Journal Article | LibreCat-ID: 64903
Hoppe, Thomas, et al. “Steuerkomplexität: Wie Lässt Sie Sich Messen Und Welche Folgen Hat Sie?” Schmalenbach IMPULSE, no. 6, 2026, pp. 1–12, doi:10.54585/IEZK8936.
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2026 | Journal Article | LibreCat-ID: 63577
Eberhartinger, Eva, et al. “Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneity.” Journal of International Accounting, Auditing and Taxation (JIAAT), vol. 60, 2026, doi:10.1016/j.intaccaudtax.2026.100759.
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2026 | Journal Article | LibreCat-ID: 56815
Schipp, Adrian, et al. “Determinants of Tax Complexity: Evidence from a Developing Country.” Intertax, vol. 54, no. 2, 2026, pp. 102–22, doi:http://dx.doi.org/10.2139/ssrn.4924632.
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2026 | Working Paper | LibreCat-ID: 65737 | 
Maiterth, Ralf, et al. Preferences for Taxing Wealth and Income. 2026, doi:10.2139/ssrn.6832418.
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2026 | Journal Article | LibreCat-ID: 66497
Kaeser, Christian, et al. “Steuern, Standort, Unternehmensstrategie – Wie wettbewerbsfähig sind Deutschlands Steuer-, Zoll- und Investitionspolitik?” Schmalenbach IMPULSE, vol. 6, no. 1–4, 2026, doi:10.54585/CLIM8326.
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2026 | Journal Article | LibreCat-ID: 66840
Danner, Christian, et al. “Mandatory Binding Arbitration – Economic Evaluation of an International Norm.” International Transfer Pricing Journal, vol. 33, no. 5, 2026, doi:10.59403/pmxpqx.
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2026 | Journal Article | LibreCat-ID: 66839
Koch, Reinald, and Caren Sureth-Sloane. “Steuern und Zölle als strategische Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland.” Der Betrieb, vol. 79, no. 35, 2026, pp. 2110–77.
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2026 | Journal Article | LibreCat-ID: 65315
Greil, Stefan, et al. “Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency.” EJournal of Tax Research, vol. 24, no. 1, 2026, pp. 1–37.
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2026 | Journal Article | LibreCat-ID: 66443
Sureth, Caren. “Steuersicherheit Als Standortfaktor: Planbarkeit Statt Investitionshemmnis.” Betriebs-Berater, vol. 81, no. 29, 2026, p. I.
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2026 | Journal Article | LibreCat-ID: 63579
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.” International Tax and Public Finance, vol. 33, no. 4, 2026, pp. 1250–87, doi:10.1007/s10797-025-09930-8.
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2025 | Working Paper | LibreCat-ID: 60596 |
Dyck, Daniel, et al. Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen. 2025, doi:http://dx.doi.org/10.2139/ssrn.5337276 .
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2025 | Working Paper | LibreCat-ID: 61491
Blaufus, Kay, et al. Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice . 2025, doi:10.2139/ssrn.5378466.
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2025 | Working Paper | LibreCat-ID: 61490
Braun, Anna-Sophie, et al. Tax Complexity and Firm Value. 2025, doi:10.2139/ssrn.5378221.
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2025 | Working Paper | LibreCat-ID: 61508 |
Dyck, Daniel, et al. An Economic Analysis of Joint Tax Audits. 2025, doi:10.2139/ssrn.5398645.
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2025 | Working Paper | LibreCat-ID: 61502
Dyck, Daniel, et al. Sloppiness in Tax Disputes: How to Prevent Litigation? 2025.
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2025 | Newspaper Article | LibreCat-ID: 62175
Giese, Henning, et al. “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
Bornemann, Tobias, et al. “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment.” European Accounting Review, vol. 34, no. 1, 2025, pp. 89–122, doi:10.1080/09638180.2023.2239298.
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2025 | Journal Article | LibreCat-ID: 62732
Bornemann, Tobias, et al. “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?” Journal of the American Taxation Association, vol. 47, no. 1, 2025, pp. 7–30, doi:10.2308/JATA-2022-019.
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