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214 Publications
2025 | Journal Article | LibreCat-ID: 56482
@article{Maiterth_Piper_Sureth-Sloane_2025, title={Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}, volume={102}, number={1}, journal={Steuer und Wirtschaft}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}, year={2025}, pages={67–81} }
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2025 | Journal Article | LibreCat-ID: 58500
@article{Schanz_Siegel_Sureth-Sloane_2025, title={Anti-Tax Avoidance Rules and Tax Complexity}, volume={17}, number={1}, journal={World Tax Journal}, author={Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2025}, pages={1–23} }
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2025 | Journal Article | LibreCat-ID: 56641 | 
@article{Diller_Lorenz_Schneider_Sureth-Sloane_2025, title={Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency}, volume={100}, DOI={10.2308/TAR- 2021-0477}, number={2}, journal={The Accounting Review}, author={Diller, Markus and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}, year={2025}, pages={71–102} }
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2024 | Journal Article | LibreCat-ID: 50747
@article{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2024, title={Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen}, volume={62}, number={17}, journal={Deutsches Steuerrecht}, author={Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, pages={914–921} }
LibreCat
2024 | Journal Article | LibreCat-ID: 56653 |
@article{Birnbaum_Heckemeyer_Linau_Sureth-Sloane_2024, title={Steuerwettbewerb als Chance}, volume={3}, DOI={https://doi.org/10.54585/OAHI2295}, journal={Schmalenbach IMPULSE}, author={Birnbaum, Kirsten and Heckemeyer, Jost H. and Linau, Annette and Sureth-Sloane, Caren}, year={2024}, pages={1–17} }
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2024 | Journal Article | LibreCat-ID: 56855
@article{Sureth-Sloane_Giese_2024, title={Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie}, number={30}, journal={SWK Steuer- und WirtschaftsKartei}, author={Sureth-Sloane, Caren and Giese, Henning}, year={2024}, pages={1260–1264} }
LibreCat
2024 | Working Paper | LibreCat-ID: 56767 |
@book{Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 161}, title={Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, DOI={https://dx.doi.org/10.2139/ssrn.4999404}, author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 161} }
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2024 | Working Paper | LibreCat-ID: 49873 |
@book{Giese_Koch_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 149}, title={Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications}, DOI={10.2139/ssrn.4888151}, author={Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 149} }
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2024 | Working Paper | LibreCat-ID: 35785 |
@book{Fochmann_Heinemann-Heile_Huber_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 108}, title={Firms’ Tax Misperception}, DOI={10.2139/ssrn.4300919}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 108} }
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2024 | Working Paper | LibreCat-ID: 56727 |
@book{Euler_Harst_Schanz_Sureth-Sloane_Voget_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 160}, title={Tax Complexity and Foreign Direct Investment}, DOI={https://dx.doi.org/10.2139/ssrn.4990616}, author={Euler, Isabell and Harst, Simon and Schanz, Deborah and Sureth-Sloane, Caren and Voget, Johannes}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 160} }
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2024 | Journal Article | LibreCat-ID: 54530
@article{Schulz_Sureth-Sloane_2024, title={Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, volume={101}, number={4}, journal={Steuer und Wirtschaft}, author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, pages={335–353} }
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2024 | Working Paper | LibreCat-ID: 56815 |
@book{Schipp_Siahaan_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 151}, title={Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country}, DOI={http://dx.doi.org/10.2139/ssrn.4924632}, author={Schipp, Adrian and Siahaan, Fernando and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 151} }
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2024 | Working Paper | LibreCat-ID: 57902 |
@book{Giese_Lynch_Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 171}, title={The Effects of Tax Reform on Labor Demand within Tax Departments}, DOI={https://dx.doi.org/10.2139/ssrn.5068550}, author={Giese, Henning and Lynch, Dan and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 171} }
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2023 | Journal Article | LibreCat-ID: 29050 |
@article{Flagmeier_Müller_Sureth-Sloane_2023, title={When Do Firms Highlight Their Effective Tax Rate?}, volume={53}, DOI={10.1080/00014788.2021.1958669}, number={1}, journal={Accounting and Business Research}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2023}, pages={1–37} }
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2023 | Journal Article | LibreCat-ID: 22924 |
@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2023, title={The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity}, volume={32}, DOI={10.1080/09638180.2021.1951316}, number={2}, journal={European Accounting Review}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2023}, pages={239–273} }
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2023 | Report | LibreCat-ID: 48414 |
@book{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2023, title={Umfrage: Tax Compliance und Verrechnungspreise}, DOI={10.52569/hmje9021}, publisher={TRR 266 Accounting for Transparency}, author={Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2023} }
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2023 | Journal Article | LibreCat-ID: 42635
@article{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2023, title={Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing}, volume={51}, number={4}, journal={Intertax}, author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}, year={2023}, pages={272–289} }
LibreCat
2023 | Journal Article | LibreCat-ID: 42897
@article{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2023, title={Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung}, volume={100}, number={2}, journal={Steuer und Wirtschaft}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, pages={171–187} }
LibreCat
2023 | Journal Article | LibreCat-ID: 37562
@article{Bayer_Englmaier_Riphahn_Schmidt-Dengler_Sondergeld_Sureth-Sloane_von Wangenheim_Weizsäcker_2023, title={Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein für Socialpolitik}, volume={24}, DOI={10.1515/pwp-2023-0002}, number={1}, journal={Perspektiven der Wirtschaftspolitik}, author={Bayer, Christian and Englmaier, Florian and Riphahn, Regina and Schmidt-Dengler, Philipp and Sondergeld, Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas and Weizsäcker, Georg}, year={2023}, pages={63–84} }
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2023 | Journal Article | LibreCat-ID: 49548 |
@article{Maiterth_Sureth-Sloane_Dyck_Heinemann-Heile_2023, title={GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?}, volume={3}, DOI={10.54585/BCGK4022}, number={2}, journal={Schmalenbach IMPULSE}, author={Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}, year={2023}, pages={1–6} }
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