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214 Publications
2025 | Journal Article | LibreCat-ID: 56482
Maiterth, Ralf, et al. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.” Steuer und Wirtschaft, vol. 102, no. 1, 2025, pp. 67–81.
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2025 | Journal Article | LibreCat-ID: 58500
Schanz, Deborah, et al. “Anti-Tax Avoidance Rules and Tax Complexity.” World Tax Journal, vol. 17, no. 1, 2025, pp. 1–23.
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2025 | Journal Article | LibreCat-ID: 56641 | 
Diller, Markus, et al. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” The Accounting Review, vol. 100, no. 2, 2025, pp. 71–102, doi:10.2308/TAR- 2021-0477.
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2024 | Journal Article | LibreCat-ID: 50747
Greil, Stefan, et al. “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen.” Deutsches Steuerrecht, vol. 62, no. 17, 2024, pp. 914–21.
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2024 | Journal Article | LibreCat-ID: 56653 |
Birnbaum, Kirsten, et al. “Steuerwettbewerb als Chance.” Schmalenbach IMPULSE, vol. 3, 2024, pp. 1–17, doi: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, pp. 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. 2024, doi:https://dx.doi.org/10.2139/ssrn.4999404.
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2024 | Working Paper | LibreCat-ID: 49873 |
Giese, Henning, et al. Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications. 2024, doi:10.2139/ssrn.4888151.
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2024 | Working Paper | LibreCat-ID: 35785 |
Fochmann, Martin, et al. Firms’ Tax Misperception. 2024, doi:10.2139/ssrn.4300919.
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2024 | Working Paper | LibreCat-ID: 56727 |
Euler, Isabell, et al. Tax Complexity and Foreign Direct Investment. 2024, doi: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, vol. 101, no. 4, 2024, pp. 335–53.
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2024 | Working Paper | LibreCat-ID: 56815 |
Schipp, Adrian, et al. Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country. 2024, doi:http://dx.doi.org/10.2139/ssrn.4924632.
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2024 | Working Paper | LibreCat-ID: 57902 |
Giese, Henning, et al. The Effects of Tax Reform on Labor Demand within Tax Departments. 2024, doi:https://dx.doi.org/10.2139/ssrn.5068550.
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2023 | Journal Article | LibreCat-ID: 29050 |
Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research, vol. 53, no. 1, 2023, pp. 1–37, doi:10.1080/00014788.2021.1958669.
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2023 | Journal Article | LibreCat-ID: 22924 |
Hoppe, Thomas, et al. “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity.” European Accounting Review, vol. 32, no. 2, 2023, pp. 239–73, doi:10.1080/09638180.2021.1951316.
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2023 | Report | LibreCat-ID: 48414 |
Greil, Stefan, et al. Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency, 2023, doi:10.52569/hmje9021.
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2023 | Journal Article | LibreCat-ID: 42635
Greil, Stefan, et al. “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing.” Intertax, vol. 51, no. 4, 2023, pp. 272–89.
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2023 | Journal Article | LibreCat-ID: 42897
Fochmann, Martin, et al. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” Steuer und Wirtschaft, vol. 100, no. 2, 2023, pp. 171–87.
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2023 | Journal Article | LibreCat-ID: 37562
Bayer, Christian, et al. “Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik.” Perspektiven der Wirtschaftspolitik, vol. 24, no. 1, 2023, pp. 63–84, doi:10.1515/pwp-2023-0002.
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2023 | Journal Article | LibreCat-ID: 49548 |
Maiterth, Ralf, et al. “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?” Schmalenbach IMPULSE, vol. 3, no. 2, 2023, pp. 1–6, doi:10.54585/BCGK4022.
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