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222 Publications
2025 | Journal Article | LibreCat-ID: 56482
Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien
R. Maiterth, Y. Piper, C. Sureth-Sloane, Steuer und Wirtschaft 102 (2025) 67–81.
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R. Maiterth, Y. Piper, C. Sureth-Sloane, Steuer und Wirtschaft 102 (2025) 67–81.
2025 | Journal Article | LibreCat-ID: 58500
Anti-Tax Avoidance Rules and Tax Complexity
D. Schanz, F. Siegel, C. Sureth-Sloane, World Tax Journal 17 (2025) 1–23.
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D. Schanz, F. Siegel, C. Sureth-Sloane, World Tax Journal 17 (2025) 1–23.
2025 | Journal Article | LibreCat-ID: 56641 | 
Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency
M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review 100 (2025) 71–102.
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M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review 100 (2025) 71–102.
2025 | Report | LibreCat-ID: 60733 |
2024 Global Tax Complexity Survey
K. Gerdes, S. Harst, D. Schanz, C. Sureth-Sloane, 2024 Global Tax Complexity Survey, TRR 266 Accounting for Transparency, 2025.
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K. Gerdes, S. Harst, D. Schanz, C. Sureth-Sloane, 2024 Global Tax Complexity Survey, TRR 266 Accounting for Transparency, 2025.
2025 | Working Paper | LibreCat-ID: 60926 |
Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences
K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences, 2025.
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K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences, 2025.
2025 | Journal Article | LibreCat-ID: 60596 |
Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen
D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Steuer und Wirtschaft 102 (2025) 26–44.
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D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Steuer und Wirtschaft 102 (2025) 26–44.
2025 | Working Paper | LibreCat-ID: 61491
Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice
K. Blaufus, R. Maiterth, M. Milde, C. Sureth-Sloane, Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice , 2025.
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K. Blaufus, R. Maiterth, M. Milde, C. Sureth-Sloane, Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice , 2025.
2025 | Working Paper | LibreCat-ID: 61490
Tax Complexity and Firm Value
A.-S. Braun, R. Koch, C. Sureth-Sloane, Tax Complexity and Firm Value, 2025.
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A.-S. Braun, R. Koch, C. Sureth-Sloane, Tax Complexity and Firm Value, 2025.
2025 | Working Paper | LibreCat-ID: 61502
Sloppiness in Tax Disputes: How to Prevent Litigation?
D. Dyck, J. Lorenz, C. Sureth-Sloane, Sloppiness in Tax Disputes: How to Prevent Litigation?, 2025.
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D. Dyck, J. Lorenz, C. Sureth-Sloane, Sloppiness in Tax Disputes: How to Prevent Litigation?, 2025.
2025 | Journal Article | LibreCat-ID: 46047 |
How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty
A. Chen, P. Hieber, C. Sureth-Sloane, International Tax and Public Finance forthcoming (2025).
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A. Chen, P. Hieber, C. Sureth-Sloane, International Tax and Public Finance forthcoming (2025).
2025 | Journal Article | LibreCat-ID: 56815 |
Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country
A. Schipp, F. Siahaan, C. Sureth-Sloane, Intertax forthcoming (2025).
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A. Schipp, F. Siahaan, C. Sureth-Sloane, Intertax forthcoming (2025).
2025 | Newspaper Article | LibreCat-ID: 62175
Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen.
H. Giese, K.A. Schulz, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 261 (2025).
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H. Giese, K.A. Schulz, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 261 (2025).
2025 | Journal Article | LibreCat-ID: 62110
Steuern und Steuergerechtigkeit – Ein Gespräch
K. Schönhärl, C. Sureth-Sloane, Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025) 1–31.
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K. Schönhärl, C. Sureth-Sloane, Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025) 1–31.
2024 | Journal Article | LibreCat-ID: 50747
Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen
S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Deutsches Steuerrecht 62 (2024) 914–921.
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S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Deutsches Steuerrecht 62 (2024) 914–921.
2024 | Journal Article | LibreCat-ID: 56653 |
Steuerwettbewerb als Chance
K. Birnbaum, J.H. Heckemeyer, A. Linau, C. Sureth-Sloane, Schmalenbach IMPULSE 3 (2024) 1–17.
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K. Birnbaum, J.H. Heckemeyer, A. Linau, C. Sureth-Sloane, Schmalenbach IMPULSE 3 (2024) 1–17.
2024 | Journal Article | LibreCat-ID: 56855
Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie
C. Sureth-Sloane, H. Giese, SWK Steuer- und WirtschaftsKartei (2024) 1260–1264.
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C. Sureth-Sloane, H. Giese, SWK Steuer- und WirtschaftsKartei (2024) 1260–1264.
2024 | Working Paper | LibreCat-ID: 35785 |
Firms' Tax Misperception
V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Firms’ Tax Misperception, 2024.
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V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Firms’ Tax Misperception, 2024.
2024 | Working Paper | LibreCat-ID: 56767 |
Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen
K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen, 2024.
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K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen, 2024.
2024 | Working Paper | LibreCat-ID: 49873 |
Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications
H. Giese, R. Koch, C. Sureth-Sloane, Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications, 2024.
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H. Giese, R. Koch, C. Sureth-Sloane, Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications, 2024.
2024 | Working Paper | LibreCat-ID: 56727 |
Tax Complexity and Foreign Direct Investment
I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, J. Voget, Tax Complexity and Foreign Direct Investment, 2024.
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I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, J. Voget, Tax Complexity and Foreign Direct Investment, 2024.