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214 Publications
2025 | Journal Article | LibreCat-ID: 56482
Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.” Steuer und Wirtschaft 102, no. 1 (2025): 67–81.
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2025 | Journal Article | LibreCat-ID: 58500
Schanz, Deborah, Felix Siegel, and Caren Sureth-Sloane. “Anti-Tax Avoidance Rules and Tax Complexity.” World Tax Journal 17, no. 1 (2025): 1–23.
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2025 | Journal Article | LibreCat-ID: 56641 | 
Diller, Markus, Johannes Lorenz, Georg Schneider, and Caren Sureth-Sloane. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” The Accounting Review 100, no. 2 (2025): 71–102. https://doi.org/10.2308/TAR- 2021-0477.
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2024 | Journal Article | LibreCat-ID: 50747
Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane. “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen.” Deutsches Steuerrecht 62, no. 17 (2024): 914–21.
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2024 | Journal Article | LibreCat-ID: 56653 |
Birnbaum, Kirsten, Jost H. Heckemeyer, Annette Linau, and Caren Sureth-Sloane. “Steuerwettbewerb als Chance.” Schmalenbach IMPULSE 3 (2024): 1–17. https://doi.org/10.54585/OAHI2295.
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2024 | Journal Article | LibreCat-ID: 56855
Sureth-Sloane, Caren, and Henning Giese. “Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie.” SWK Steuer- und WirtschaftsKartei, no. 30 (2024): 1260–64.
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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. TRR 266 Accounting for Transparency Working Paper Series No. 161, 2024. https://dx.doi.org/10.2139/ssrn.4999404.
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2024 | Working Paper | LibreCat-ID: 49873 |
Giese, Henning, Reinald Koch, and Caren Sureth-Sloane. Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications. TRR 266 Accounting for Transparency Working Paper Series No. 149, 2024. https://doi.org/10.2139/ssrn.4888151.
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2024 | Working Paper | LibreCat-ID: 35785 |
Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, and Caren Sureth-Sloane. Firms’ Tax Misperception. TRR 266 Accounting for Transparency Working Paper Series No. 108, 2024. https://doi.org/10.2139/ssrn.4300919.
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2024 | Working Paper | LibreCat-ID: 56727 |
Euler, Isabell, Simon Harst, Deborah Schanz, Caren Sureth-Sloane, and Johannes Voget. Tax Complexity and Foreign Direct Investment. TRR 266 Accounting for Transparency Working Paper Series No. 160, 2024. 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 101, no. 4 (2024): 335–53.
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2024 | Working Paper | LibreCat-ID: 56815 |
Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country. TRR 266 Accounting for Transparency Working Paper Series No. 151, 2024. http://dx.doi.org/10.2139/ssrn.4924632.
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2024 | Working Paper | LibreCat-ID: 57902 |
Giese, Henning, Dan Lynch, Kim Alina Schulz, and Caren Sureth-Sloane. The Effects of Tax Reform on Labor Demand within Tax Departments. TRR 266 Accounting for Transparency Working Paper Series No. 171, 2024. https://dx.doi.org/10.2139/ssrn.5068550.
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2023 | Journal Article | LibreCat-ID: 29050 |
Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research 53, no. 1 (2023): 1–37. https://doi.org/10.1080/00014788.2021.1958669.
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2023 | Journal Article | LibreCat-ID: 22924 |
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity.” European Accounting Review 32, no. 2 (2023): 239–73. https://doi.org/10.1080/09638180.2021.1951316.
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2023 | Report | LibreCat-ID: 48414 |
Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane. Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/hmje9021.
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2023 | Journal Article | LibreCat-ID: 42635
Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber, and Caren Sureth-Sloane. “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing.” Intertax 51, no. 4 (2023): 272–89.
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2023 | Journal Article | LibreCat-ID: 42897
Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” Steuer und Wirtschaft 100, no. 2 (2023): 171–87.
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2023 | Journal Article | LibreCat-ID: 37562
Bayer, Christian, Florian Englmaier, Regina Riphahn, Philipp Schmidt-Dengler, Virgina Sondergeld, Caren Sureth-Sloane, Jonas von Wangenheim, and Georg Weizsäcker. “Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik.” Perspektiven der Wirtschaftspolitik 24, no. 1 (2023): 63–84. https://doi.org/10.1515/pwp-2023-0002.
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2023 | Journal Article | LibreCat-ID: 49548 |
Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile. “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?” Schmalenbach IMPULSE 3, no. 2 (2023): 1–6. https://doi.org/10.54585/BCGK4022.
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