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.
214 Publications
2021 | Working Paper | LibreCat-ID: 24661 |

The Epidemiology of Tax Avoidance Narratives
J. Lorenz, M. Diller, C. Sureth-Sloane, The Epidemiology of Tax Avoidance Narratives, 2021.
LibreCat
| DOI
| Download (ext.)
J. Lorenz, M. Diller, C. Sureth-Sloane, The Epidemiology of Tax Avoidance Narratives, 2021.
2021 | Report | LibreCat-ID: 49277
Tax Burden on German Companies – Income Tax Burden and Administrative Costs
M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Burden on German Companies – Income Tax Burden and Administrative Costs, 2021.
LibreCat
| DOI
M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Burden on German Companies – Income Tax Burden and Administrative Costs, 2021.
2021 | Journal Article | LibreCat-ID: 46051 |

Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen
S. Asenkerschbaumer, C. Sureth-Sloane, Schmalenbach IMPULSE 1 (2021) 1–2.
LibreCat
| Download (ext.)
S. Asenkerschbaumer, C. Sureth-Sloane, Schmalenbach IMPULSE 1 (2021) 1–2.
2020 | Working Paper | LibreCat-ID: 21406 |

Tax Misperception and Its Effects on Decision Making - a Literature Review
K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception and Its Effects on Decision Making - a Literature Review, 2020.
LibreCat
| Download (ext.)
K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception and Its Effects on Decision Making - a Literature Review, 2020.
2020 | Report | LibreCat-ID: 21407 |

2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen
T. Bornemann, A. Schipp, C. Sureth-Sloane, 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020.
LibreCat
| DOI
| Download (ext.)
T. Bornemann, A. Schipp, C. Sureth-Sloane, 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020.
2020 | Working Paper | LibreCat-ID: 21409 |

Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks, 2020.
LibreCat
| Download (ext.)
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks, 2020.
2020 | Working Paper | LibreCat-ID: 21410 |

How Does Trust Affect Concessionary Behavior in Tax Bargaining?
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, 2020.
LibreCat
| Download (ext.)
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, 2020.
2020 | Working Paper | LibreCat-ID: 21411 |

When Do Firms Highlight Their Effective Tax Rate?
V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, 2020.
LibreCat
| Download (ext.)
V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, 2020.
2020 | Journal Article | LibreCat-ID: 21412
Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung
V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Deutsches Steuerrecht 58 (2020) 2327–2334.
LibreCat
V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Deutsches Steuerrecht 58 (2020) 2327–2334.
2020 | Report | LibreCat-ID: 21414 |

Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise
V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020.
LibreCat
| DOI
| Download (ext.)
V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020.
2020 | Report | LibreCat-ID: 21417 |

2018 Global MNC Tax Complexity Survey
T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey, 2020.
LibreCat
| DOI
| Download (ext.)
T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey, 2020.
2020 | Working Paper | LibreCat-ID: 21418 |

Measuring Tax Complexity Across Countries: A Survey Study on MNCs
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2020.
LibreCat
| Download (ext.)
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2020.
2020 | Working Paper | LibreCat-ID: 21419 |

The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, J. Voget, The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, 2020.
LibreCat
| Download (ext.)
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, J. Voget, The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, 2020.
2020 | Journal Article | LibreCat-ID: 21422 |

Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland
C. Sureth-Sloane, AWV-Informationen (2020) 16–19.
LibreCat
| Download (ext.)
C. Sureth-Sloane, AWV-Informationen (2020) 16–19.
2020 | Journal Article | LibreCat-ID: 16486
Country-by-Country Reporting Goes Public - Cui Bono?
M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, International Transfer Pricing Journal 27 (2020).
LibreCat
M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, International Transfer Pricing Journal 27 (2020).
2020 | Report | LibreCat-ID: 49266
Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis
V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis, TRR 266 Accounting for Transparency, 2020.
LibreCat
| DOI
V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis, TRR 266 Accounting for Transparency, 2020.
2020 | Working Paper | LibreCat-ID: 14901 |

Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?
B. Osswald, C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?, TRR 266 Accounting for Transparency Working Paper Series No. 28, 2020.
LibreCat
| DOI
| Download (ext.)
B. Osswald, C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?, TRR 266 Accounting for Transparency Working Paper Series No. 28, 2020.
2020 | Journal Article | LibreCat-ID: 21420
Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren
C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Steuer und Wirtschaft 97 (2020) 317–329.
LibreCat
C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Steuer und Wirtschaft 97 (2020) 317–329.
2019 | Book Chapter | LibreCat-ID: 21426 |

Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey
T. Hoppe, R. Safaei, A. Singleton, C. Sureth-Sloane, in: C. Evans, R. Franzsen, E. Stack (Eds.), Tax Simplification - An African Perspective, Pretoria University Law Press, Pretoria, 2019, pp. 267–293.
LibreCat
| Download (ext.)
T. Hoppe, R. Safaei, A. Singleton, C. Sureth-Sloane, in: C. Evans, R. Franzsen, E. Stack (Eds.), Tax Simplification - An African Perspective, Pretoria University Law Press, Pretoria, 2019, pp. 267–293.
2019 | Working Paper | LibreCat-ID: 14902 |

Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern
C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern, 2019.
LibreCat
| Files available
| Download (ext.)
C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern, 2019.