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205 Publications
2024 | Working Paper | LibreCat-ID: 14901 | 
@book{Osswald_Sureth-Sloane_2024, title={Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?}, volume={TRR 266 Accounting for Transparency Working Paper Series No. 28}, DOI={10.2139/ssrn.3297418}, author={Osswald, Benjamin and Sureth-Sloane, Caren}, year={2024} }
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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
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}, DOI={10.1515/pwp-2023-0002}, 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} }
LibreCat
| DOI
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 | Report | LibreCat-ID: 48979
@book{Maiterth_Sureth-Sloane_Dyck_Heinemann-Heile_2023, title={GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023}, DOI={10.52569/DURP4114}, publisher={TRR 266 Accounting for Transparency}, author={Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}, year={2023} }
LibreCat
| DOI
2023 | Report | LibreCat-ID: 49549
@book{Harst_Schanz_Siegel_Sureth-Sloane_2023, title={2022 Global MNC Tax Complexity Survey}, DOI={10.52569/VKAO7696}, publisher={TRR 266 Accounting for Transparency}, author={Harst, Simon and Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2023} }
LibreCat
| DOI
2023 | Working Paper | LibreCat-ID: 49873
@book{Giese_Koch_Sureth-Sloane_2023, title={Tax Complexity, Tax Department Structure, and Tax Risk}, author={Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}, year={2023} }
LibreCat
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: 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={online first}, journal={Schmalenbach IMPULSE}, author={Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}, year={2023} }
LibreCat
| DOI
2023 | Report | LibreCat-ID: 49295
@book{Heinemann-Heile_Maiterth_Sureth-Sloane_2023, series={TRR 266 Accounting for Transparency}, title={Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie}, DOI={doi.org/10.52569/JCNY6589}, author={Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, collection={TRR 266 Accounting for Transparency} }
LibreCat
| DOI
2023 | Report | LibreCat-ID: 49293
@book{Heinemann-Heile_Maiterth_Sureth-Sloane_2023, series={TRR 266 Accounting for Transparency}, title={Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk}, DOI={10.52569/URLT9672}, author={Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, collection={TRR 266 Accounting for Transparency} }
LibreCat
| DOI
2023 | Working Paper | LibreCat-ID: 49092 |
@book{Amberger_Siahaan_Sureth-Sloane_2023, series={TRR 266 Accounting for Transparency Working Paper Series No. 135}, title={Turnover-Based Corporate Income Taxation and Corporate Risk-Taking}, DOI={10.2139/ssrn.4589055}, publisher={TRR 266 Accounting for Transparency}, author={Amberger, Harald and Siahaan, Fernando and Sureth-Sloane, Caren}, year={2023}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 135} }
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2022 | Journal Article | LibreCat-ID: 29049
@article{Fahr_Janssen_Sureth-Sloane_2022, title={Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment}, volume={78}, number={1–2}, journal={FinanzArchiv / Public Finance Analysis}, author={Fahr, René and Janssen, Elmar A. and Sureth-Sloane, Caren}, year={2022}, pages={239–289} }
LibreCat
2022 | Journal Article | LibreCat-ID: 29048
@article{Eberhartinger_Speitmann_Sureth-Sloane_Wu_2022, title={How Does Trust Affect Concessionary Behavior in Tax Bargaining?}, volume={78}, number={1–2}, journal={FinanzArchiv / Public Finance Analysis}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen}, year={2022}, pages={112–155} }
LibreCat
2022 | Misc | LibreCat-ID: 35775 |
@book{Sureth-Sloane_2022, title={Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können}, publisher={VHB}, author={Sureth-Sloane, Caren}, year={2022} }
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2022 | Journal Article | LibreCat-ID: 21405 |
@article{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2022, title={Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model}, volume={31}, DOI={10.1080/09638180.2020.1852095}, number={1}, journal={European Accounting Review}, author={Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2022}, pages={111–144} }
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2022 | Working Paper | LibreCat-ID: 46047
@book{Chen_Hieber_Sureth-Sloane_2022, series={arqus, Quantitative Research in Taxation, Discussion Paper}, title={Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty}, volume={273}, author={Chen, An and Hieber, Peter and Sureth-Sloane, Caren}, year={2022}, collection={arqus, Quantitative Research in Taxation, Discussion Paper} }
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2022 | Newspaper Article | LibreCat-ID: 49290
@article{Sureth-Sloane_2022, title={Steuerliche Maßnahmen als Anreiz für Investitionen?}, journal={Die Presse}, author={Sureth-Sloane, Caren}, year={2022} }
LibreCat
2022 | Report | LibreCat-ID: 35753 |
@book{Bayer_Engelmaier_Riphahn_Schmidt-Dengler_Sondergeld_Sureth-Sloane_von Wangenheim_Weizsäcker_2022, title={Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik}, publisher={Verein für Socialpolitik und Joachim Herz Stiftung}, author={Bayer, Christian and Engelmaier, Florian and Riphahn, Regina T. and Schmidt-Dengler, Philipp and Sondergeld, Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas and Weizsäcker, Georg}, year={2022} }
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2022 | Journal Article | LibreCat-ID: 35771
@article{Sureth-Sloane_2022, title={Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen}, volume={104}, number={8}, journal={FinanzRundschau}, author={Sureth-Sloane, Caren}, year={2022}, pages={325–331} }
LibreCat
2022 | Report | LibreCat-ID: 35768
@book{Interdisziplinäre Kommission für Pandemieforschung_Sureth-Sloane_2022, title={Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien}, author={Interdisziplinäre Kommission für Pandemieforschung, DFG and Sureth-Sloane, Caren}, year={2022} }
LibreCat
2022 | Report | LibreCat-ID: 35759
@book{Deutsche Forschungsgemeinschaft | AG Publikationswesen_Sureth-Sloane_2022, title={Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung}, DOI={10.5281/ZENODO.6538163}, author={Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG) and Sureth-Sloane, Caren}, year={2022} }
LibreCat
| DOI
2022 | Working Paper | LibreCat-ID: 35788 |
@book{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2022, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)}, volume={100}, DOI={10.2139/ssrn.4210460}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting for Transparency Working Paper Series} }
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2022 | Working Paper | LibreCat-ID: 35795 |
@book{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2022, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing}, volume={89}, DOI={10.2139/ssrn.4166972}, author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting for Transparency Working Paper Series} }
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2022 | Working Paper | LibreCat-ID: 35785 |
@book{Fochmann_Heinemann-Heile_Huber_Sureth-Sloane_2022, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Firms’ Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects}, volume={108}, DOI={10.2139/ssrn.4300919}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting for Transparency Working Paper Series} }
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2022 | Journal Article | LibreCat-ID: 35749
@article{Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V._lead authors: Kreuzer_Maier_Martini_Niemann_Schachtebeck_Simons_Stoltenberg_Sureth-Sloane_2022, title={Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter}, volume={31}, number={22}, journal={Internationales Steuerrecht}, author={Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., . and lead authors: Kreuzer, A and Maier, H and Martini, J. T. and Niemann, Rainer and Schachtebeck, Maite and Simons, Dirk and Stoltenberg, J and Sureth-Sloane, Caren}, year={2022}, pages={824–829} }
LibreCat
2021 | Misc | LibreCat-ID: 29051
@book{Asenkerschbaumer_Sureth-Sloane_2021, title={Schmalenbach IMPULSE: Will etwas in Bewegung setzen}, publisher={Schmalenbach IMPULSE, 1(1), 1-2}, author={Asenkerschbaumer, Stefan and Sureth-Sloane, Caren}, year={2021} }
LibreCat
2021 | Working Paper | LibreCat-ID: 29057 |
@book{Eberbach_Sureth-Sloane_Uhrig-Homburg_2021, title={Option Implied Tax Rate Expectations}, publisher={Working Paper}, author={Eberbach, Jelena and Sureth-Sloane, Caren and Uhrig-Homburg, Marliese}, year={2021} }
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2021 | Working Paper | LibreCat-ID: 29058
@book{Eberhartinger_Speitmann_Sureth-Sloane_2021, title={Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity}, publisher={WU International Taxation Research Paper Series No. #2020-01}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2021} }
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2021 | Working Paper | LibreCat-ID: 29059
@book{Eberhartinger_Safaei_Sureth-Sloane_Wu_2021, title={Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance}, publisher={TRR 266 Accounting for Transparency Working Paper Series No. 60}, author={Eberhartinger, Eva and Safaei, Reyhaneh and Sureth-Sloane, Caren and Wu, Yuchen}, year={2021} }
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2021 | Working Paper | LibreCat-ID: 29060
@book{Lorenz_Diller_Sureth-Sloane_2021, title={The Epidemiology of Tax Avoidance Narratives}, publisher={TRR 266 Accounting for Transparency Working Paper Series No. 59}, author={Lorenz, Johannes and Diller, Markus and Sureth-Sloane, Caren}, year={2021} }
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2021 | Journal Article | LibreCat-ID: 23400
@article{Maiterth_Sureth-Sloane_2021, title={Wiedereinführung der Vermögensteuer – eine ökonomische Analyse}, volume={98}, number={3}, journal={Steuer und Wirtschaft}, author={Maiterth, Ralf and Sureth-Sloane, Caren}, year={2021}, pages={201–216} }
LibreCat
2021 | Report | LibreCat-ID: 22211
@book{Lorenz_Sureth-Sloane_Diller_2021, title={Inconsistent tax transfer prices: tax filings, audits, and double taxation}, DOI={10.52569/acpj5634}, author={Lorenz, Johannes and Sureth-Sloane, Caren and Diller, Markus}, year={2021} }
LibreCat
| DOI
2021 | Journal Article | LibreCat-ID: 21401
@article{Bornemann_Schipp_Sureth-Sloane_2021, title={Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung}, volume={59}, number={3}, journal={Deutsches Steuerrecht}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2021}, pages={182–190} }
LibreCat
2021 | Report | LibreCat-ID: 22213
@book{Lorenz_Sureth-Sloane_Diller_2021, title={Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten}, DOI={10.52569/eexu5414}, publisher={Executive Summary}, author={Lorenz, Johannes and Sureth-Sloane, Caren and Diller, Markus}, year={2021} }
LibreCat
| DOI
2021 | Newspaper Article | LibreCat-ID: 21402
@article{Sureth-Sloane_Simons_2021, title={Wie kompliziert darf eine Regel sein?}, number={Nr. 20}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane, Caren and Simons, Dirk}, year={2021} }
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2021 | Report | LibreCat-ID: 24517
@book{Harst_Schanz_Siegel_Sureth-Sloane_2021, title={2020 Global MNC Tax Complexity Survey}, DOI={10.52569/jtln9499}, publisher={TRR 266 Accounting for Transparency}, author={Harst, Simon and Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2021} }
LibreCat
| DOI
2021 | Misc | LibreCat-ID: 29052
@book{Lagarden_Schreiber_Simons_Sureth-Sloane_2021, title={Wem nutzt Public Country-by-Country Reporting?}, publisher={Schmalenbach IMPULSE}, author={Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}, year={2021} }
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2021 | Book | LibreCat-ID: 29053
@book{Maßbaum_Sureth-Sloane_2021, place={Herne}, title={Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage}, publisher={Neue Wirtschafts-Briefe}, author={Maßbaum, Alexandra and Sureth-Sloane, Caren}, year={2021} }
LibreCat
2021 | Newspaper Article | LibreCat-ID: 29055
@article{Sureth-Sloane_2021, title={Zur Komplexität des Steuersystems}, journal={Süddeutsche Zeitung}, author={Sureth-Sloane, Caren}, year={2021} }
LibreCat
2021 | Journal Article | LibreCat-ID: 36065
@article{Flagmeier_Müller_Sureth-Sloane_2021, title={When do firms highlight their effective tax rate?}, volume={53}, DOI={10.1080/00014788.2021.1958669}, number={1}, journal={Accounting and Business Research}, publisher={Informa UK Limited}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2021}, pages={1–37} }
LibreCat
| DOI
2021 | Journal Article | LibreCat-ID: 46051
@article{Asenkerschbaumer_Sureth-Sloane_2021, title={Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen}, volume={1}, number={1}, journal={Schmalenbach IMPULSE}, author={Asenkerschbaumer, Stefan and Sureth-Sloane, Caren}, year={2021}, pages={1–2} }
LibreCat
2021 | Newspaper Article | LibreCat-ID: 45855
@article{Asenkerschbaumer_Buhl_Sureth-Sloane_Weißenberger_2021, title={Georg Giersberg: die Stimme für die BWL}, number={101}, journal={Frankfurter Allgemeine Zeitung}, author={Asenkerschbaumer, Stefan and Buhl, Hans-Ulrich and Sureth-Sloane, Caren and Weißenberger, Barbara E.}, year={2021}, pages={S. 20, Sp. 2-5} }
LibreCat
2021 | Report | LibreCat-ID: 22923
@book{Fochmann_Heile_Huber_Maiterth_Sureth-Sloane_2021, series={TRR 266 Accounting for Transparency}, title={Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten}, DOI={10.52569/xgkv7897}, author={Fochmann, Martin and Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2021}, collection={TRR 266 Accounting for Transparency} }
LibreCat
| DOI
2021 | Working Paper | LibreCat-ID: 29056 |
@book{Diller_Lorenz_Schneider_Sureth-Sloane_2021, title={Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior}, publisher={TRR 266 Accounting for Transparency Working Paper Series No. 57}, author={Diller, Markus and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}, year={2021} }
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2021 | Working Paper | LibreCat-ID: 17514 |
@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2021, series={TRR 266 Accounting for Transparency Working Paper Series No. 5}, title={The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity}, DOI={10.2139/ssrn.3469663}, author={Hoppe, Thomas and Schanz, Debora and Sturm, Susann and Sureth-Sloane, Caren}, year={2021}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 5} }
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2021 | Working Paper | LibreCat-ID: 24676 |
@book{Eberhartinger_Speitmann_Sureth-Sloane_2021, series={WU International Taxation Research Paper Series No. #2020-01 }, title={Banks’ tax disclosure, financial secrecy, and tax haven heterogeneitys}, DOI={10.2139/ssrn.3523909}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2021}, collection={WU International Taxation Research Paper Series No. #2020-01 } }
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2021 | Journal Article | LibreCat-ID: 24677 |
@article{Eberhartinger_Safaei_Sureth-Sloane_Wu_2021, title={Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance}, DOI={10.2139/ssrn.3911228}, journal={TRR 266 Accounting for Transparency Working Paper Series No. 60, WU International Taxation Research Paper Series No. 2021-07}, author={Eberhartinger, Eva and Safaei, Reyhaneh and Sureth-Sloane, Caren and Wu, Yuchen}, year={2021} }
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2021 | Working Paper | LibreCat-ID: 24674 |
@book{Diller_Lorenz_Schneider_Sureth-Sloane_2021, title={Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance}, DOI={10.2139/ssrn.3895611}, author={Diller, Markus and Lorenz, Johannes and Schneider, Georg Thomas and Sureth-Sloane, Caren}, year={2021} }
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2021 | Working Paper | LibreCat-ID: 24661 |
@book{Lorenz_Diller_Sureth-Sloane_2021, title={The Epidemiology of Tax Avoidance Narratives}, DOI={10.2139/ssrn.2992732}, author={Lorenz, Johannes and Diller, Markus and Sureth-Sloane, Caren}, year={2021} }
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2021 | Report | LibreCat-ID: 49277
@book{Fochmann_Heile_Huber_Maiterth_Sureth-Sloane_2021, series={TRR 266 Accounting for Transparency}, title={Tax Burden on German Companies – Income Tax Burden and Administrative Costs}, DOI={10.52569/NCAI8648}, author={Fochmann, Martin and Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2021}, collection={TRR 266 Accounting for Transparency} }
LibreCat
| DOI
2020 | Working Paper | LibreCat-ID: 21406 |
@book{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Tax Misperception and Its Effects on Decision Making - a Literature Review}, volume={No. 39}, author={Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }
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2020 | Report | LibreCat-ID: 21407 |
@book{Bornemann_Schipp_Sureth-Sloane_2020, title={ 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen}, DOI={10.52569/ILCP9945}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2020} }
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2020 | Working Paper | LibreCat-ID: 21409 |
@book{Eberhartinger_Speitmann_Sureth-Sloane_2020, series={WU International Taxation Research Paper Series}, title={Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks}, volume={#2020-01}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2020}, collection={WU International Taxation Research Paper Series} }
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2020 | Working Paper | LibreCat-ID: 21410 |
@book{Eberhartinger_Speitmann_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={How Does Trust Affect Concessionary Behavior in Tax Bargaining?}, volume={No. 41}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }
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2020 | Working Paper | LibreCat-ID: 21411 |
@book{Flagmeier_Müller_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={When Do Firms Highlight Their Effective Tax Rate?}, volume={No. 37}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }
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2020 | Journal Article | LibreCat-ID: 21412
@article{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung}, volume={58}, number={42}, journal={Deutsches Steuerrecht}, author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020}, pages={2327–2334} }
LibreCat
2020 | Report | LibreCat-ID: 21414 |
@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise}, DOI={10.52569/RUHF6645}, author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020} }
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2020 | Report | LibreCat-ID: 21417 |
@book{Hoppe_Schanz_Schipp_Siegel_Sturm_Sureth-Sloane_2020, title={2018 Global MNC Tax Complexity Survey}, DOI={10.52569/RPVO1003}, author={Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix and Sturm, Susann and Sureth-Sloane, Caren}, year={2020} }
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2020 | Working Paper | LibreCat-ID: 21418 |
@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Measuring Tax Complexity Across Countries: A Survey Study on MNCs}, volume={No. 5}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }
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2020 | Working Paper | LibreCat-ID: 21419 |
@book{Hoppe_Schanz_Sturm_Sureth-Sloane_Voget_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries}, volume={No. 13}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget, Johannes}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }
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2020 | Journal Article | LibreCat-ID: 21422 |
@article{Sureth-Sloane_2020, title={Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland}, number={5}, journal={AWV-Informationen}, author={Sureth-Sloane, Caren}, year={2020}, pages={16–19} }
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2020 | Journal Article | LibreCat-ID: 16486
@article{Lagarden_Schreiber_Simons_Sureth-Sloane_2020, title={Country-by-Country Reporting Goes Public - Cui Bono?}, volume={27}, number={2}, journal={International Transfer Pricing Journal}, author={Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}, year={2020} }
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2020 | Journal Article | LibreCat-ID: 21420
@article{Mair_Scheffler_Senger_Sureth-Sloane_2020, title={Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren}, volume={97}, number={4}, journal={Steuer und Wirtschaft}, author={Mair, Christina and Scheffler, Wolfram and Senger, Isabell and Sureth-Sloane, Caren}, year={2020}, pages={317–329} }
LibreCat
2020 | Report | LibreCat-ID: 49266
@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, series={Executive Summary}, title={Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis}, DOI={10.52569/DQPH9785}, publisher={TRR 266 Accounting for Transparency}, author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020}, collection={Executive Summary} }
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| DOI
2019 | Book Chapter | LibreCat-ID: 21426 |
@inbook{Hoppe_Safaei_Singleton_Sureth-Sloane_2019, place={Pretoria}, title={Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey}, booktitle={Tax Simplification - An African Perspective}, publisher={Pretoria University Law Press}, author={Hoppe, Thomas and Safaei, Reyhaneh and Singleton, Amanda and Sureth-Sloane, Caren}, editor={Evans, Chris and Franzsen, Riël and Stack, ElizabethEditors}, year={2019}, pages={267–293} }
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2019 | Working Paper | LibreCat-ID: 14902 |
@book{Mair_Scheffler_Senger_Sureth-Sloane_2019, series={TAF Wokring Paper Series}, title={Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern}, volume={42}, author={Mair, Christina and Scheffler, Wolfram and Senger, Isabell and Sureth-Sloane, Caren}, year={2019}, collection={TAF Wokring Paper Series} }
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2019 | Newspaper Article | LibreCat-ID: 14903
@article{Asenkerschbaumer_Sureth-Sloane_2019, title={Aus Daten müssen Informationen werden}, number={209}, journal={Frankfurter Allgemeine Zeitung}, author={Asenkerschbaumer, Stefan and Sureth-Sloane, Caren}, year={2019} }
LibreCat
2019 | Journal Article | LibreCat-ID: 4996 |
@article{Niemann_Sureth-Sloane_2019, title={Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility}, volume={89}, DOI={10.1007/s11573-018-0918-4}, number={4}, journal={Journal of Business Economics}, publisher={Springer Nature America, Inc}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2019}, pages={385–415} }
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2019 | Journal Article | LibreCat-ID: 17715
@article{Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft_Sureth-Sloane_2019, title={Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften}, volume={74}, number={25}, journal={Betriebs-Berater}, publisher={Deutscher Fachverlag GmbH }, author={Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, . and Sureth-Sloane, Caren}, year={2019}, pages={1438–1442} }
LibreCat
2018 | Journal Article | LibreCat-ID: 3902
@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2018, title={What are the Drivers of Tax Complexity for MNCs? Global Evidence}, volume={46}, number={8/9}, journal={Intertax}, publisher={Kluwer Law International}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2018}, pages={654–675} }
LibreCat
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2018 | Newspaper Article | LibreCat-ID: 17718
@article{Wolff_Sureth-Sloane_Weissenberger_2018, title={BWL greift gesellschaftlichen Wandel auf}, number={293}, journal={Frankfurter Allgemeine Zeitung}, author={Wolff, Birgitta and Sureth-Sloane, Caren and Weissenberger, Barbara}, year={2018} }
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2018 | Journal Article | LibreCat-ID: 4743
@article{Sievers_Sureth-Sloane_Uhde_2018, title={Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp}, volume={71}, number={9}, journal={Die Wirtschaftsprüfung}, author={Sievers, Sönke and Sureth-Sloane, Caren and Uhde, André}, year={2018}, pages={569–575} }
LibreCat
2018 | Newspaper Article | LibreCat-ID: 14900
@article{Sureth-Sloane_Wolff_2018, title={BWL greift gesellschaftlichen Wandel auf}, number={293}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane, Caren and Wolff, Birgitta}, year={2018} }
LibreCat
2018 | Journal Article | LibreCat-ID: 4874
@article{Sievers_Sureth-Sloane_Uhde_2018, title={Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp}, volume={71}, number={9}, journal={Die Wirtschaftsprüfung}, author={Sievers, Sönke and Sureth-Sloane, Caren and Uhde, André}, year={2018}, pages={569–575} }
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2018 | Journal Article | LibreCat-ID: 4678
@article{Sureth-Sloane_Sievers_Uhde_2018, title={Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp}, volume={71}, number={9}, journal={Die Wirtschaftsprüfung}, author={Sureth-Sloane, Caren and Sievers, Sönke and Uhde, André}, year={2018}, pages={569–575} }
LibreCat
2018 | Journal Article | LibreCat-ID: 17519
@article{Sievers_Sureth-Sloane_Uhde_2018, title={Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp}, volume={71}, number={9}, journal={Die Wirtschaftsprüfung}, author={Sievers, Sönke and Sureth-Sloane, Caren and Uhde, André}, year={2018} }
LibreCat
2017 | Journal Article | LibreCat-ID: 2241
@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse}, volume={70}, number={17}, journal={Die Wirtschaftsprüfung}, publisher={IDW}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017}, pages={1026–1033} }
LibreCat
2017 | Report | LibreCat-ID: 2247 |
@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={2016 Global MNC Tax Complexity Survey - Executive Summary}, DOI={10.13140/RG.2.2.23707.46881}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017} }
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2017 | Working Paper | LibreCat-ID: 2250 |
@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries}, DOI={10.2139/ssrn.3046546}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017} }
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2017 | Working Paper | LibreCat-ID: 4702
@book{Flagmeier_Müller_Sureth-Sloane_2017, series={arqus Working Paper}, title={When Do Managers Highlight Their Effective Tax Rate?}, volume={214}, DOI={arqus Working Paper No. 214}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2017}, collection={arqus Working Paper} }
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| DOI
2017 | Working Paper | LibreCat-ID: 4712
@book{Mehrmann_Sureth-Sloane_2017, series={arqus Working Paper Series}, title={Tax Loss Offset Restrictions and Biased Perception of Risky Investments}, volume={222}, DOI={arqus Working Paper No. 222}, author={Mehrmann, Annika and Sureth-Sloane, Caren}, year={2017}, collection={arqus Working Paper Series} }
LibreCat
| DOI
2017 | Book | LibreCat-ID: 4713
@book{Sureth-Sloane_2017, title={Die Fakultät für Wirtschaftswissenschaften an der Universität Paderborn: Zeitzeugen geben Einblicke in den Werdegang ihrer Fakultät}, publisher={Eusl-Verlag, Detmold}, author={Sureth-Sloane, Caren}, year={2017} }
LibreCat
2017 | Journal Article | LibreCat-ID: 4685
@article{Diller_Kortebusch_Schneider_Sureth-Sloane_2017, title={Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment}, volume={26}, DOI={10.1080/09638180.2016.1169939}, number={3}, journal={European Accounting Review}, author={Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2017}, pages={441–468} }
LibreCat
| DOI
2017 | Journal Article | LibreCat-ID: 4703 |
@article{Hegemann_Kunoth_Rupp_Sureth-Sloane_2017, title={Hold or Sell? How Capital Gains Taxation Affects Holding Decisions}, volume={11}, DOI={10.1007/s11846-016-0197-9 }, number={3}, journal={Review of Managerial Science}, author={Hegemann, Annika and Kunoth, Angela and Rupp, Kristina and Sureth-Sloane, Caren}, year={2017}, pages={571–603} }
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2017 | Book Chapter | LibreCat-ID: 5015
@inbook{Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft_Sureth-Sloane_2017, series={ZfbF 17}, title={Herausforderungen neuer digitaler Geschäftsmodelle für die Bestimmung von Verrechnungspreisen}, volume={72}, booktitle={Betriebswirtschaftliche Implikationen der digitalen Transformation}, author={Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, . and Sureth-Sloane, Caren}, editor={Krause, Stefan and Pellens, Bernhard}, year={2017}, pages={143–165}, collection={ZfbF 17} }
LibreCat
2017 | Book Chapter | LibreCat-ID: 5017
@inbook{Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft_Sureth-Sloane_2017, series={ZfbF-Sonderheft 17}, title={Digitalisierung und Besteuerung}, volume={72}, booktitle={Betriebswirtschaftliche Implikationen der digitalen Transformation}, publisher={ZfBF Schmalenbach-Gesellschaft}, author={Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, . and Sureth-Sloane, Caren}, editor={Krause, Stefan and Pellens, Bernhard}, year={2017}, pages={123–142}, collection={ZfbF-Sonderheft 17} }
LibreCat
2017 | Journal Article | LibreCat-ID: 5016
@article{Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft_Sureth-Sloane_2017, title={Immaterielle Vermögenswerte – ausgewählte Fragestellungen aus Sicht der unternehmerischen Praxis und der Wissenschaft}, volume={10}, number={9}, journal={Die Unternehmensbesteuerung}, publisher={Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft}, author={Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, . and Sureth-Sloane, Caren}, year={2017}, pages={537–542} }
LibreCat
2016 | Journal Article | LibreCat-ID: 1771 |
@article{Hoppe_Maiterth_Sureth-Sloane_2016, title={Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse}, volume={68}, DOI={10.1007/s41471-016-0005-x}, number={1}, journal={Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung}, publisher={Springer Nature}, author={Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2016}, pages={3–45} }
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2016 | Working Paper | LibreCat-ID: 17759
@book{Mehrmann_Sureth-Sloane_2016, series={TAF Working Paper No. 28}, title={Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments}, author={Mehrmann, Annika and Sureth-Sloane, Caren}, year={2016}, collection={TAF Working Paper No. 28} }
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2016 | Book | LibreCat-ID: 4714
@book{König_Sureth-Sloane_2016, edition={7}, title={Besteuerung und Rechtsformwahl}, publisher={Verlag Neue Wirtschafts-Briefe, Herne}, author={König, Rolf and Sureth-Sloane, Caren}, year={2016} }
LibreCat
2016 | Working Paper | LibreCat-ID: 4715
@book{Niemann_Sureth-Sloane_2016, series={WU International Taxation Research Paper Series}, title={Does Capital Tax Uncertainty Delay Irreversible Risky Investment?}, volume={209}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2016}, collection={WU International Taxation Research Paper Series} }
LibreCat
2016 | Journal Article | LibreCat-ID: 4739
@article{Ortmann_Sureth-Sloane_2016, title={Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?}, volume={86}, DOI={10.1007/s11573-015-0780-6}, number={5}, journal={Journal of Business Economics}, author={Ortmann, Regina and Sureth-Sloane, Caren}, year={2016}, pages={441–475} }
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| DOI
2016 | Working Paper | LibreCat-ID: 5022
@book{Alberternst_Sureth-Sloane_2016, series={arqus, Quantitative Research in Taxation}, title={Interest Barrier and Capital Structure Response}, volume={206}, author={Alberternst, Stephan and Sureth-Sloane, Caren}, year={2016}, collection={arqus, Quantitative Research in Taxation} }
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2016 | Journal Article | LibreCat-ID: 4744
@article{Ortmann_Sureth-Sloane_2016, title={Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?}, volume={86}, DOI={10.1007/s1007-015-0780-6}, number={5}, journal={Journal of Business Economics}, author={Ortmann, Regina and Sureth-Sloane, Caren}, year={2016}, pages={441–475} }
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| DOI
2015 | Working Paper | LibreCat-ID: 17951
@book{Alberternst_Sureth-Sloane_2015, series={TAF Working Paper No. 8}, title={The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier}, author={Alberternst, Stephan and Sureth-Sloane, Caren}, year={2015}, collection={TAF Working Paper No. 8} }
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2015 | Journal Article | LibreCat-ID: 4756
@article{Oßwald_Sureth-Sloane_2015, title={Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?}, volume={25}, number={10}, journal={Steuer und Wirtschaft International}, author={Oßwald, Benjamin and Sureth-Sloane, Caren}, year={2015}, pages={478–486} }
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