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214 Publications
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.
LibreCat
2021 | Journal Article | LibreCat-ID: 21401
T. Bornemann, A. Schipp, and C. Sureth-Sloane, “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung,” Deutsches Steuerrecht, vol. 59, no. 3, pp. 182–190, 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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2021 | Newspaper Article | LibreCat-ID: 45855
S. Asenkerschbaumer, H.-U. Buhl, C. Sureth-Sloane, and B. E. Weißenberger, “Georg Giersberg: die Stimme für die BWL,” Frankfurter Allgemeine Zeitung, no. 101, p. S. 20, Sp. 2-5, 2021.
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2021 | Working Paper | LibreCat-ID: 29056 | 
M. Diller, J. Lorenz, G. Schneider, and C. Sureth-Sloane, Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior. TRR 266 Accounting for Transparency Working Paper Series No. 57, 2021.
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2021 | Working Paper | LibreCat-ID: 17514 |
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. 2021.
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2021 | Working Paper | LibreCat-ID: 24676 |
E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, Banks’ tax disclosure, financial secrecy, and tax haven heterogeneitys. 2021.
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2021 | Journal Article | LibreCat-ID: 24677 |
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, WU International Taxation Research Paper Series No. 2021-07, 2021, doi: 10.2139/ssrn.3911228.
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2021 | Working Paper | LibreCat-ID: 24674 |
M. Diller, J. Lorenz, G. T. Schneider, and C. Sureth-Sloane, Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance. 2021.
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