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221 Publications
2026 | Working Paper | LibreCat-ID: 63835
Maiterth R, Piper Y, Sureth-Sloane C. 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 S, Sureth-Sloane C. Schocks durch Zölle und Steuern. Handelskonflikte und Abkommen werden zur zentralen Frage für Unternehmen. Wie bewältigen sie die neue Unsicherheit? Frankfurter Allgemeine Zeitung. 2026:16, Sp. 1-4.
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2026 | Journal Article | LibreCat-ID: 64903
Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. Steuerkomplexität: Wie lässt sie sich messen und welche Folgen hat sie? Schmalenbach IMPULSE. 2026;(6):1-12. doi:10.54585/IEZK8936
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2026 | Journal Article | LibreCat-ID: 63577
Eberhartinger E, Speitmann R, Sureth-Sloane C. Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity. Journal of International Accounting, Auditing and Taxation (JIAAT). 2026;60. doi:10.1016/j.intaccaudtax.2026.100759
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2026 | Journal Article | LibreCat-ID: 56815
Schipp A, Siahaan F, Sureth-Sloane C. Determinants of Tax Complexity: Evidence from a Developing Country. Intertax. 2026;54(2):102-122. doi:http://dx.doi.org/10.2139/ssrn.4924632
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2026 | Journal Article | LibreCat-ID: 66839
Koch R, Sureth-Sloane C. Steuern und Zölle als strategische Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland. Der Betrieb. 2026;79(35):2110-2177.
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2026 | Journal Article | LibreCat-ID: 65315
Greil S, Kaluza-Thiesen E, Schulz KA, Sureth-Sloane C. Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency. eJournal of Tax Research. 2026;24(1):1-37.
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2026 | Journal Article | LibreCat-ID: 66443
Sureth C. Steuersicherheit als Standortfaktor: Planbarkeit statt Investitionshemmnis. Betriebs-Berater. 2026;81(29):I.
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2026 | Journal Article | LibreCat-ID: 63579
Chen A, Hieber P, Sureth-Sloane C. 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. 2026;33(4):1250-1287. doi:10.1007/s10797-025-09930-8
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2025 | Working Paper | LibreCat-ID: 60596 | 
Dyck D, Hechtner F, Maiterth R, Sureth-Sloane C. 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 K, Maiterth R, Milde M, Sureth-Sloane C. 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 A-S, Koch R, Sureth-Sloane C. Tax Complexity and Firm Value.; 2025. doi:10.2139/ssrn.5378221
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2025 | Working Paper | LibreCat-ID: 61502
Dyck D, Lorenz J, Sureth-Sloane C. Sloppiness in Tax Disputes: How to Prevent Litigation?; 2025.
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2025 | Newspaper Article | LibreCat-ID: 62175
Giese H, Schulz KA, Sureth-Sloane C. Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. . Frankfurter Allgemeine Zeitung. 2025.
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2025 | Working Paper | LibreCat-ID: 46047 |
Chen A, Hieber P, Sureth-Sloane C. How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty.; 2025. doi:10.1007/s10797-025-09930-8
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2025 | Report | LibreCat-ID: 60733 |
Gerdes K, Harst S, Schanz D, Sureth-Sloane C. 2024 Global Tax Complexity Survey. TRR 266 Accounting for Transparency; 2025. doi:10.52569/WEMV6812
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2025 | Working Paper | LibreCat-ID: 60926 |
Schulz KA, Sureth-Sloane C. Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences.; 2025. doi:https://dx.doi.org/10.2139/ssrn.5378524
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2025 | Journal Article | LibreCat-ID: 56641 |
Diller M, Lorenz J, Schneider G, Sureth-Sloane C. Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. The Accounting Review. 2025;100(2):71-102. doi:10.2308/TAR- 2021-0477
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2025 | Journal Article | LibreCat-ID: 58500
Schanz D, Siegel F, Sureth-Sloane C. Anti-Tax Avoidance Rules and Tax Complexity. World Tax Journal. 2025;17(1):1-23.
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2025 | Journal Article | LibreCat-ID: 56482
Maiterth R, Piper Y, Sureth-Sloane C. Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. Steuer und Wirtschaft. 2025;102(1):67-81.
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