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214 Publications
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: 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 | 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).
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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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2025 | Journal Article | LibreCat-ID: 56482
Maiterth, Ralf, et al. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.” Steuer und Wirtschaft, vol. 102, no. 1, 2025, pp. 67–81.
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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 | Journal Article | LibreCat-ID: 63580
Dyck, Daniel, et al. “Abschreibungen Als Mittel Der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.” Steuer Und Wirtschaft, Sonderheft NeSt, vol. 102, no. 3, 2025, pp. 26–44.
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2025 | 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, 2025, doi:10.1007/s10797-025-09930-8.
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2025 | Journal Article | LibreCat-ID: 58500
Schanz, Deborah, et al. “Anti-Tax Avoidance Rules and Tax Complexity.” World Tax Journal, vol. 17, no. 1, 2025, pp. 1–23.
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2025 | Journal Article | LibreCat-ID: 56641 |
Diller, Markus, et al. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” The Accounting Review, vol. 100, no. 2, 2025, pp. 71–102, doi:10.2308/TAR- 2021-0477.
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2025 | Report | LibreCat-ID: 60733 |
Gerdes, Kristin, et al. 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, Kim Alina, and Caren Sureth-Sloane. 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 | 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: 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: 62110
Schönhärl, Korinna, and Caren 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, 2025, pp. 1–31, doi:10.18156/eug-2-2025-art-2.
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2025 | Working Paper | LibreCat-ID: 46047 |
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. 2025, doi:10.1007/s10797-025-09930-8.
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2024 | Journal Article | LibreCat-ID: 50747
Greil, Stefan, et al. “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen.” Deutsches Steuerrecht, vol. 62, no. 17, 2024, pp. 914–21.
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