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222 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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2025 | Report | LibreCat-ID: 60733 |
Gerdes, Kristin, Simon Harst, Deborah Schanz, and Caren Sureth-Sloane. 2024 Global Tax Complexity Survey. TRR 266 Accounting for Transparency, 2025. https://doi.org/10.52569/WEMV6812.
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2025 | Working Paper | LibreCat-ID: 60926 |
Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences. TRR 266 Accounting for Transparency Working Paper Series No. 204, 2025. https://dx.doi.org/10.2139/ssrn.5378524.
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2025 | Journal Article | LibreCat-ID: 60596 |
Dyck, Daniel, Frank Hechtner, Ralf Maiterth, and Caren Sureth-Sloane. “Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen.” Steuer und Wirtschaft 102, no. 3 (2025): 26–44. http://dx.doi.org/10.2139/ssrn.5337276 .
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2025 | Working Paper | LibreCat-ID: 61491
Blaufus, Kay, Ralf Maiterth, Michael Milde, and Caren Sureth-Sloane. Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice . TRR 266 Accounting for Transparency Working Paper Series No. 203, 2025. https://doi.org/10.2139/ssrn.5378466.
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2025 | Working Paper | LibreCat-ID: 61490
Braun, Anna-Sophie, Reinald Koch, and Caren Sureth-Sloane. Tax Complexity and Firm Value. TRR 266 Accounting for Transparency Working Paper Series No. 201, 2025. https://doi.org/10.2139/ssrn.5378221.
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2025 | Working Paper | LibreCat-ID: 61502
Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. Sloppiness in Tax Disputes: How to Prevent Litigation? Working Papers Dissertations 155, 2025.
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2025 | Journal Article | LibreCat-ID: 46047 |
Chen, An, Peter Hieber, and Caren Sureth-Sloane. “How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty.” International Tax and Public Finance forthcoming (2025).
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2025 | Journal Article | 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.” Intertax forthcoming (2025). http://dx.doi.org/10.2139/ssrn.4924632.
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2025 | Newspaper Article | LibreCat-ID: 62175
Giese, Henning, Kim Alina Schulz, and Caren Sureth-Sloane. “Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. .” Frankfurter Allgemeine Zeitung, 2025.
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2025 | Journal Article | LibreCat-ID: 62110
Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit – Ein Gespräch.” Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025): 1–31. https://doi.org/10.18156/eug-2-2025-art-2.
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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: 35785 |
Heinemann-Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, 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: 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: 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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