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212 Publications
2024 | Working Paper | LibreCat-ID: 35785 | 
Heinemann-Heile, Vanessa, et al. Firms’ Tax Misperception. 2024, doi:10.2139/ssrn.4300919.
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2024 | Working Paper | LibreCat-ID: 56767 |
Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. 2024, doi:https://dx.doi.org/10.2139/ssrn.4999404.
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2024 | Working Paper | LibreCat-ID: 49873 |
Giese, Henning, et al. Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications. 2024, doi:10.2139/ssrn.4888151.
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2024 | Working Paper | LibreCat-ID: 56727 |
Euler, Isabell, et al. Tax Complexity and Foreign Direct Investment. 2024, doi:https://dx.doi.org/10.2139/ssrn.4990616.
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2024 | Journal Article | LibreCat-ID: 54530
Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.” Steuer und Wirtschaft, vol. 101, no. 4, 2024, pp. 335–53.
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2024 | Working Paper | LibreCat-ID: 57902 |
Giese, Henning, et al. The Effects of Tax Reform on Labor Demand within Tax Departments. 2024, doi:https://dx.doi.org/10.2139/ssrn.5068550.
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2024 | Working Paper | LibreCat-ID: 63578
Schipp, Adrian, et al. Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country.
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2024 | Working Paper | LibreCat-ID: 63582
Maiterth, Ralf, et al. Liquiditätseffekte Einer Vermögensteuer Bei Mietwohnimmobilien. 2024.
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2023 | Journal Article | LibreCat-ID: 29050 |
Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research, vol. 53, no. 1, 2023, pp. 1–37, doi:10.1080/00014788.2021.1958669.
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2023 | Journal Article | LibreCat-ID: 22924 |
Hoppe, Thomas, et al. “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity.” European Accounting Review, vol. 32, no. 2, 2023, pp. 239–73, doi:10.1080/09638180.2021.1951316.
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2023 | Report | LibreCat-ID: 48414 |
Greil, Stefan, et al. Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency, 2023, doi:10.52569/hmje9021.
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2023 | Journal Article | LibreCat-ID: 42635
Greil, Stefan, et al. “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing.” Intertax, vol. 51, no. 4, 2023, pp. 272–89.
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2023 | Journal Article | LibreCat-ID: 42897
Fochmann, Martin, et al. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” Steuer und Wirtschaft, vol. 100, no. 2, 2023, pp. 171–87.
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2023 | Journal Article | LibreCat-ID: 37562
Bayer, Christian, et al. “Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik.” Perspektiven der Wirtschaftspolitik, vol. 24, no. 1, 2023, pp. 63–84, doi:10.1515/pwp-2023-0002.
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2023 | Journal Article | LibreCat-ID: 49548 |
Maiterth, Ralf, et al. “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?” Schmalenbach IMPULSE, vol. 3, no. 2, 2023, pp. 1–6, doi:10.54585/BCGK4022.
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2023 | Report | LibreCat-ID: 48979 |
Maiterth, Ralf, et al. GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for Transparency, 2023, doi:10.52569/DURP4114.
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2023 | Working Paper | LibreCat-ID: 49092 |
Amberger, Harald, et al. The Cost of Tax Simplification: Evidence from Risk-Taking in a Turnover-Based Corporate Tax System. 2023, doi:10.2139/ssrn.4589055.
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2023 | Report | LibreCat-ID: 49293 |
Heinemann-Heile, Vanessa, et al. Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. 2023, doi:10.52569/URLT9672.
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2023 | Report | LibreCat-ID: 49549 |
Harst, Simon, et al. 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2023, doi:10.52569/VKAO7696.
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2023 | Report | LibreCat-ID: 49295 |
Heinemann-Heile, Vanessa, et al. Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie. 2023, doi:doi.org/10.52569/JCNY6589.
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