Please note that LibreCat no longer supports Internet Explorer versions 8 or 9 (or earlier).
We recommend upgrading to the latest Internet Explorer, Google Chrome, or Firefox.
221 Publications
2026 | Newspaper Article | LibreCat-ID: 64904
S. Kombert and C. 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, pp. 16, Sp. 1-4, 2026.
LibreCat
2026 | Journal Article | LibreCat-ID: 64903
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “Steuerkomplexität: Wie lässt sie sich messen und welche Folgen hat sie?,” Schmalenbach IMPULSE, no. 6, pp. 1–12, 2026, doi: 10.54585/IEZK8936.
LibreCat
| DOI
2026 | Journal Article | LibreCat-ID: 63577
E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, “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.
LibreCat
| DOI
2026 | Journal Article | LibreCat-ID: 56815
A. Schipp, F. Siahaan, and C. Sureth-Sloane, “Determinants of Tax Complexity: Evidence from a Developing Country,” Intertax, vol. 54, no. 2, pp. 102–122, 2026, doi: http://dx.doi.org/10.2139/ssrn.4924632.
LibreCat
| DOI
| Download (ext.)
2026 | Journal Article | LibreCat-ID: 66839
R. Koch and C. Sureth-Sloane, “Steuern und Zölle als strategische Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland,” Der Betrieb, vol. 79, no. 35, pp. 2110–2177, 2026.
LibreCat
2026 | Journal Article | LibreCat-ID: 65315
S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, “Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency,” eJournal of Tax Research, vol. 24, no. 1, pp. 1–37, 2026.
LibreCat
2026 | Journal Article | LibreCat-ID: 66443
C. Sureth, “Steuersicherheit als Standortfaktor: Planbarkeit statt Investitionshemmnis,” Betriebs-Berater, vol. 81, no. 29, p. I, 2026.
LibreCat
2026 | Journal Article | LibreCat-ID: 63579
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, vol. 33, no. 4, pp. 1250–1287, 2026, doi: 10.1007/s10797-025-09930-8.
LibreCat
| DOI
2025 | Working Paper | 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. 2025.
LibreCat
| DOI
| Download (ext.)
2025 | Working Paper | LibreCat-ID: 61502
D. Dyck, J. Lorenz, and C. Sureth-Sloane, Sloppiness in Tax Disputes: How to Prevent Litigation? 2025.
LibreCat
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.
LibreCat
2025 | Working Paper | 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. 2025.
LibreCat
| DOI
| Download (ext.)
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.
LibreCat
| DOI
| Download (ext.)
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.
LibreCat
| DOI
| Download (ext.)
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.
LibreCat
| DOI
| Download (ext.)
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.
LibreCat
| Download (ext.)
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.
LibreCat