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568 Publications


2024 | Working Paper | LibreCat-ID: 14901 | OA
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?, 2024.
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2024 | Journal Article | LibreCat-ID: 49868 LibreCat
 

2024 | Journal Article | LibreCat-ID: 50747
Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen
S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Deutsches Steuerrecht 62 (2024) 914–921.
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2024 | Journal Article | LibreCat-ID: 34802
The conditional impact of market consolidation and market power on banking stability – Evidence from Europe
S. Herwald, S. Voigt, A. Uhde, Journal of Risk Finance 25 (2024) 510–536.
LibreCat | DOI
 

2023 | Working Paper | LibreCat-ID: 46044
Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids
H. Giese, S. Holtmann, Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids, 2023.
LibreCat | DOI
 

2023 | Working Paper | LibreCat-ID: 49873
Tax Complexity, Tax Department Structure, and Tax Risk
H. Giese, R. Koch, C. Sureth-Sloane, Tax Complexity, Tax Department Structure, and Tax Risk, 2023.
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2023 | Working Paper | LibreCat-ID: 49092 | OA
Turnover-Based Corporate Income Taxation and Corporate Risk-Taking
H. Amberger, F. Siahaan, C. Sureth-Sloane, Turnover-Based Corporate Income Taxation and Corporate Risk-Taking, TRR 266 Accounting for Transparency, 2023.
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2023 | Working Paper | LibreCat-ID: 34798
The conditional impact of market consolidation and market power on banking stability – Evidence from Europe
S. Herwald, S. Voigt, A. Uhde, The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe, n.d.
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2023 | Report | LibreCat-ID: 48979
GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023
R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023, TRR 266 Accounting for Transparency, 2023.
LibreCat | DOI
 

2023 | Report | LibreCat-ID: 49549
2022 Global MNC Tax Complexity Survey
S. Harst, D. Schanz, F. Siegel, C. Sureth-Sloane, 2022 Global MNC Tax Complexity Survey, TRR 266 Accounting for Transparency, 2023.
LibreCat | DOI
 

2023 | Report | LibreCat-ID: 48414 | OA
Umfrage: Tax Compliance und Verrechnungspreise
S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Umfrage: Tax Compliance und Verrechnungspreise, TRR 266 Accounting for Transparency, 2023.
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2023 | Report | LibreCat-ID: 49295
Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie
V. Heinemann-Heile, R. Maiterth, C. Sureth-Sloane, Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie, 2023.
LibreCat | DOI
 

2023 | Report | LibreCat-ID: 49293
Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk
V. Heinemann-Heile, R. Maiterth, C. Sureth-Sloane, Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk, 2023.
LibreCat | DOI
 

2023 | Misc | LibreCat-ID: 51019
Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane
R. Unterstell, Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane, DFG, forschung - Das Magazin der Deutschen Forschungsgemeinschaft, 2023.
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2023 | Misc | LibreCat-ID: 51024
Allowing the Economy to Breathe Even During the Crisis – Interview with Tax Expert Caren Sureth-Sloane
R. Unterstell, Allowing the Economy to Breathe Even During the Crisis – Interview with Tax Expert Caren Sureth-Sloane, DFG, German Research – Magazine of the Deutsche Forschungsgemeinschaft, 2023.
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2023 | Journal Article | LibreCat-ID: 41192
Distortional effects of separate accounting and formula apportionment on factor allocation
R. Ortmann, E. Pummerer, Journal of Business Economics (2023).
LibreCat | DOI
 

2023 | Journal Article | LibreCat-ID: 37562
Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein für Socialpolitik
C. Bayer, F. Englmaier, R. Riphahn, P. Schmidt-Dengler, V. Sondergeld, C. Sureth-Sloane, J. von Wangenheim, G. Weizsäcker, Perspektiven der Wirtschaftspolitik (2023).
LibreCat | DOI
 

2023 | Journal Article | LibreCat-ID: 42635
Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing
S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane, Intertax 51 (2023) 272–289.
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2023 | Journal Article | LibreCat-ID: 42897
Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung
M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Steuer und Wirtschaft 100 (2023) 171–187.
LibreCat
 

2023 | Journal Article | LibreCat-ID: 46471
„Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane
R. Unterstell, German Research – Magazine of the Deutsche Forschungsgemeinschaft (2023) 8–11.
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2023 | Journal Article | LibreCat-ID: 47921
Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated
R. Hahn, D. Reimsbach, C. Wickert, Organization & Environment 36 (2023) 3–16.
LibreCat | DOI
 

2023 | Journal Article | LibreCat-ID: 47922
DARC 2023 at Radboud University: Societal challenges in accounting research and education
K. De Meyst, T. Niederkofler, D. Reimsbach, Maandblad Voor Accountancy En Bedrijfseconomie 97 (2023) 153–155.
LibreCat | DOI
 

2023 | Journal Article | LibreCat-ID: 29050 | OA
When Do Firms Highlight Their Effective Tax Rate?
V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research 53 (2023) 1–37.
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2023 | Journal Article | LibreCat-ID: 46042 | OA
Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises
R. Koch, S. Holtmann, H. Giese, Journal of Business Economics 93 (2023) 59–109.
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2023 | Journal Article | LibreCat-ID: 22924 | OA
The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, European Accounting Review 32 (2023) 239–273.
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2023 | Journal Article | LibreCat-ID: 49548
GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?
R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, Schmalenbach IMPULSE 3 (2023).
LibreCat | DOI
 

2023 | Journal Article | LibreCat-ID: 46043
Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane
R. Unterstell, forschung - Das Magazin der Deutschen Forschungsgemeinschaft (2023) 6–9.
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2022 | Working Paper | LibreCat-ID: 35097
Information Leaks and Voluntary Disclosure
M. Ebert, U. Schäfer, G.T. Schneider, Information Leaks and Voluntary Disclosure, 2022.
LibreCat | DOI
 

2022 | Working Paper | LibreCat-ID: 37070
Does private firms’ disclosure affect public peers’ information environment?
B. Beyer, V. Flagmeier, U. Kosi, Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, 2022.
LibreCat
 

2022 | Working Paper | LibreCat-ID: 37088
CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms
M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.
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2022 | Working Paper | LibreCat-ID: 41182
Income Shifting and Management Incentives
R. Ortmann, D. Schindler, Income Shifting and Management Incentives, 2022.
LibreCat
 

2022 | Working Paper | LibreCat-ID: 46047
Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty
A. Chen, P. Hieber, C. Sureth-Sloane, Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty, 2022.
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2022 | Working Paper | LibreCat-ID: 46048
How Do Tax Technology and Controversy Expertise Affect Tax Disputes?
D. Dyck, J. Lorenz, C. Sureth-Sloane, How Do Tax Technology and Controversy Expertise Affect Tax Disputes?, 2022.
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2022 | Working Paper | LibreCat-ID: 35799
Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises
R. Koch, S. Holtmann, H. Giese, Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises, 2022.
LibreCat | DOI
 

2022 | Working Paper | LibreCat-ID: 49875
Tax Avoidance and Vertical Interlocks within Multinational Enterprises
H. Giese, R. Koch, M. Gamm, Tax Avoidance and Vertical Interlocks within Multinational Enterprises, arqus, 2022.
LibreCat | DOI
 

2022 | Working Paper | LibreCat-ID: 35801 | OA
Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges
R. Safaei, Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges, 2022.
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2022 | Working Paper | LibreCat-ID: 35802 | OA
Changes in Transfer Pricing Regulations and Corporate Investment Decisions
M.A. Shabestari, R. Safaei, Changes in Transfer Pricing Regulations and Corporate Investment Decisions, 2022.
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2022 | Working Paper | LibreCat-ID: 35788 | OA
Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)
M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation), 2022.
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2022 | Working Paper | LibreCat-ID: 35795 | OA
Towards an Amended Arm's Length Principle - Tackling complexity and implementing destination rules in transfer pricing
S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane, Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing, 2022.
LibreCat | DOI | Download (ext.)
 

2022 | Working Paper | LibreCat-ID: 35785 | OA
Firms' Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects
M. Fochmann, V. Heinemann-Heile, H.-P. Huber, C. Sureth-Sloane, Firms’ Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects, 2022.
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2022 | Working Paper | LibreCat-ID: 37089
Insolvcency Process in Germany and the insol database: A research Note
T. Ahlers, F.W. Edossa, M. Uckert, U. Kosi, Insolvcency Process in Germany and the Insol Database: A Research Note, 2022.
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2022 | Working Paper | LibreCat-ID: 37131
Current developments in the European corporate bond market
B. Franke, U. Kosi, P. Stoczek, Current Developments in the European Corporate Bond Market, 2022.
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2022 | Report | LibreCat-ID: 35753 | OA
Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik
C. Bayer, F. Engelmaier, R.T. Riphahn, P. Schmidt-Dengler, V. Sondergeld, C. Sureth-Sloane, J. von Wangenheim, G. Weizsäcker, Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik, Verein für Socialpolitik und Joachim Herz Stiftung, 2022.
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2022 | Report | LibreCat-ID: 35768
Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien
D. Interdisziplinäre Kommission für Pandemieforschung, C. Sureth-Sloane, Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien, 2022.
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2022 | Report | LibreCat-ID: 35759
Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung
(DFG) Deutsche Forschungsgemeinschaft | AG Publikationswesen, C. Sureth-Sloane, Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung, 2022.
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2022 | Newspaper Article | LibreCat-ID: 49290
Steuerliche Maßnahmen als Anreiz für Investitionen?
C. Sureth-Sloane, Die Presse (2022).
LibreCat
 

2022 | Misc | LibreCat-ID: 35775 | OA
Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können
C. Sureth-Sloane, Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können, VHB, 2022.
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2022 | Journal Article | LibreCat-ID: 25041
The dark triad and corporate sustainability: An empirical analysis of personality traits of middle managers
M. Pelster, S. Schaltegger, Business Ethics, the Environment & Responsibility 31 (2022) 80–99.
LibreCat | DOI
 

2022 | Journal Article | LibreCat-ID: 29049
Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment
R. Fahr, E.A. Janssen, C. Sureth-Sloane, FinanzArchiv / Public Finance Analysis 78 (2022) 239–289.
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2022 | Journal Article | LibreCat-ID: 29048
How Does Trust Affect Concessionary Behavior in Tax Bargaining?
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Y. Wu, FinanzArchiv / Public Finance Analysis 78 (2022) 112–155.
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