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222 Publications
2022 | Working Paper | LibreCat-ID: 35788 | 
M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation), vol. 100. 2022.
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2022 | Working Paper | LibreCat-ID: 35795 |
S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane, Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing, vol. 89. 2022.
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2022 | Journal Article | LibreCat-ID: 35749
. Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V. et al., “Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter,” Internationales Steuerrecht, vol. 31, no. 22, pp. 824–829, 2022.
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2022 | Misc | LibreCat-ID: 35775 |
C. Sureth-Sloane, Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können. VHB, 2022.
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2022 | Journal Article | LibreCat-ID: 21405 |
K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model,” European Accounting Review, vol. 31, no. 1, pp. 111–144, 2022, doi: 10.1080/09638180.2020.1852095.
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2021 | Misc | LibreCat-ID: 29051
S. Asenkerschbaumer and C. Sureth-Sloane, Schmalenbach IMPULSE: Will etwas in Bewegung setzen. Schmalenbach IMPULSE, 1(1), 1-2, 2021.
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2021 | Working Paper | LibreCat-ID: 29057 |
J. Eberbach, C. Sureth-Sloane, and M. Uhrig-Homburg, Option Implied Tax Rate Expectations. Working Paper, 2021.
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2021 | Working Paper | LibreCat-ID: 29058
E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity. WU International Taxation Research Paper Series No. #2020-01, 2021.
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2021 | Working Paper | LibreCat-ID: 29059
E. Eberhartinger, R. Safaei, C. Sureth-Sloane, and Y. Wu, Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance. TRR 266 Accounting for Transparency Working Paper Series No. 60, 2021.
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2021 | Working Paper | LibreCat-ID: 29060
J. Lorenz, M. Diller, and C. Sureth-Sloane, The Epidemiology of Tax Avoidance Narratives. TRR 266 Accounting for Transparency Working Paper Series No. 59, 2021.
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2021 | Journal Article | LibreCat-ID: 23400
R. Maiterth and C. Sureth-Sloane, “Wiedereinführung der Vermögensteuer – eine ökonomische Analyse,” Steuer und Wirtschaft, vol. 98, no. 3, pp. 201–216, 2021.
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2021 | Newspaper Article | LibreCat-ID: 21402
C. Sureth-Sloane and D. Simons, “Wie kompliziert darf eine Regel sein?,” Frankfurter Allgemeine Zeitung, no. Nr. 20, 2021.
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2021 | Misc | LibreCat-ID: 29052
M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, Wem nutzt Public Country-by-Country Reporting? Schmalenbach IMPULSE, 2021.
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2021 | Book | LibreCat-ID: 29053
A. Maßbaum and C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage. Herne: Neue Wirtschafts-Briefe, 2021.
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2021 | Newspaper Article | LibreCat-ID: 29055
C. Sureth-Sloane, “Zur Komplexität des Steuersystems,” Süddeutsche Zeitung, 2021.
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2021 | Journal Article | LibreCat-ID: 36065
V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When do firms highlight their effective tax rate?,” Accounting and Business Research, vol. 53, no. 1, pp. 1–37, 2021, doi: 10.1080/00014788.2021.1958669.
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