Please note that LibreCat no longer supports Internet Explorer versions 8 or 9 (or earlier).
We recommend upgrading to the latest Internet Explorer, Google Chrome, or Firefox.
205 Publications
2024 | Working Paper | LibreCat-ID: 14901 | 
Osswald, Benjamin, and Caren Sureth-Sloane. Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? Vol. TRR 266 Accounting for Transparency Working Paper Series No. 28, 2024. https://doi.org/10.2139/ssrn.3297418.
LibreCat
| DOI
| Download (ext.)
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.
LibreCat
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, 2023. https://doi.org/10.1515/pwp-2023-0002.
LibreCat
| DOI
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.
LibreCat
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.
LibreCat
2023 | Report | LibreCat-ID: 48979
Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile. GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/DURP4114.
LibreCat
| DOI
2023 | Report | LibreCat-ID: 49549
Harst, Simon, Deborah Schanz, Felix Siegel, and Caren Sureth-Sloane. 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/VKAO7696.
LibreCat
| DOI
2023 | Working Paper | LibreCat-ID: 49873
Giese, Henning, Reinald Koch, and Caren Sureth-Sloane. Tax Complexity, Tax Department Structure, and Tax Risk, 2023.
LibreCat
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.
LibreCat
| DOI
| Download (ext.)
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.
LibreCat
| DOI
| Download (ext.)
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.
LibreCat
| DOI
| Download (ext.)
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. online first (2023). https://doi.org/10.54585/BCGK4022.
LibreCat
| DOI
2023 | Report | LibreCat-ID: 49295
Heinemann-Heile, Vanessa, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie. TRR 266 Accounting for Transparency, 2023. https://doi.org/doi.org/10.52569/JCNY6589.
LibreCat
| DOI
2023 | Report | LibreCat-ID: 49293
Heinemann-Heile, Vanessa, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/URLT9672.
LibreCat
| DOI
2023 | Working Paper | LibreCat-ID: 49092 |
Amberger, Harald, Fernando Siahaan, and Caren Sureth-Sloane. Turnover-Based Corporate Income Taxation and Corporate Risk-Taking. TRR 266 Accounting for Transparency Working Paper Series No. 135. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.2139/ssrn.4589055.
LibreCat
| DOI
| Download (ext.)
2022 | Journal Article | LibreCat-ID: 29049
Fahr, René, Elmar A. Janssen, and Caren Sureth-Sloane. “Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment.” FinanzArchiv / Public Finance Analysis 78, no. 1–2 (2022): 239–89.
LibreCat
2022 | Journal Article | LibreCat-ID: 29048
Eberhartinger, Eva, Raffael Speitmann, Caren Sureth-Sloane, and Yuchen Wu. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” FinanzArchiv / Public Finance Analysis 78, no. 1–2 (2022): 112–55.
LibreCat
2022 | Misc | LibreCat-ID: 35775 |
Sureth-Sloane, Caren. Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können. VHB, 2022.
LibreCat
| Download (ext.)
2022 | Journal Article | LibreCat-ID: 21405 |
Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model.” European Accounting Review 31, no. 1 (2022): 111–44. https://doi.org/10.1080/09638180.2020.1852095.
LibreCat
| Files available
| DOI
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 46047
Chen, An, Peter Hieber, and Caren Sureth-Sloane. Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty. Vol. 273. Arqus, Quantitative Research in Taxation, Discussion Paper, 2022.
LibreCat
| Download (ext.)
2022 | Newspaper Article | LibreCat-ID: 49290
Sureth-Sloane, Caren. “Steuerliche Maßnahmen als Anreiz für Investitionen?” Die Presse, 2022.
LibreCat
2022 | Report | LibreCat-ID: 35753 |
Bayer, Christian, Florian Engelmaier, Regina T. 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 AG Nachwuchs im Verein für Socialpolitik. Verein für Socialpolitik und Joachim Herz Stiftung, 2022.
LibreCat
| Download (ext.)
2022 | Journal Article | LibreCat-ID: 35771
Sureth-Sloane, Caren. “Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen.” FinanzRundschau 104, no. 8 (2022): 325–31.
LibreCat
2022 | Report | LibreCat-ID: 35768
Interdisziplinäre Kommission für Pandemieforschung, DFG, and Caren Sureth-Sloane. Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien, 2022.
LibreCat
2022 | Report | LibreCat-ID: 35759
Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), and Caren Sureth-Sloane. Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung, 2022. https://doi.org/10.5281/ZENODO.6538163.
LibreCat
| DOI
2022 | Working Paper | LibreCat-ID: 35788 |
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 (An Empirical Analysis of Firms’ Hidden Cost of Taxation). Vol. 100. TRR 266 Accounting for Transparency Working Paper Series, 2022. https://doi.org/10.2139/ssrn.4210460.
LibreCat
| DOI
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 35795 |
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. Vol. 89. TRR 266 Accounting for Transparency Working Paper Series, 2022. https://doi.org/10.2139/ssrn.4166972.
LibreCat
| DOI
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 35785 |
Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, and Caren Sureth-Sloane. Firms’ Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects. Vol. 108. TRR 266 Accounting for Transparency Working Paper Series, 2022. https://doi.org/10.2139/ssrn.4300919.
LibreCat
| DOI
| Download (ext.)
2022 | Journal Article | LibreCat-ID: 35749
Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., ., A lead authors: Kreuzer, H Maier, J. T. Martini, Rainer Niemann, Maite Schachtebeck, Dirk Simons, J Stoltenberg, and Caren Sureth-Sloane. “Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter.” Internationales Steuerrecht 31, no. 22 (2022): 824–29.
LibreCat
2021 | Misc | LibreCat-ID: 29051
Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. Schmalenbach IMPULSE: Will etwas in Bewegung setzen. Schmalenbach IMPULSE, 1(1), 1-2, 2021.
LibreCat
2021 | Working Paper | LibreCat-ID: 29057 |
Eberbach, Jelena, Caren Sureth-Sloane, and Marliese Uhrig-Homburg. Option Implied Tax Rate Expectations. Working Paper, 2021.
LibreCat
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 29058
Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneity. WU International Taxation Research Paper Series No. #2020-01, 2021.
LibreCat
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 29059
Eberhartinger, Eva, Reyhaneh Safaei, Caren Sureth-Sloane, and Yuchen Wu. Are Risk-Based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance. TRR 266 Accounting for Transparency Working Paper Series No. 60, 2021.
LibreCat
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 29060
Lorenz, Johannes, Markus Diller, and Caren Sureth-Sloane. The Epidemiology of Tax Avoidance Narratives. TRR 266 Accounting for Transparency Working Paper Series No. 59, 2021.
LibreCat
| Download (ext.)
2021 | Journal Article | LibreCat-ID: 23400
Maiterth, Ralf, and Caren Sureth-Sloane. “Wiedereinführung der Vermögensteuer – eine ökonomische Analyse.” Steuer und Wirtschaft 98, no. 3 (2021): 201–16.
LibreCat
2021 | Report | LibreCat-ID: 22211
Lorenz, Johannes, Caren Sureth-Sloane, and Markus Diller. Inconsistent Tax Transfer Prices: Tax Filings, Audits, and Double Taxation, 2021. https://doi.org/10.52569/acpj5634.
LibreCat
| DOI
2021 | Journal Article | LibreCat-ID: 21401
Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” Deutsches Steuerrecht 59, no. 3 (2021): 182–90.
LibreCat
2021 | Report | LibreCat-ID: 22213
Lorenz, Johannes, Caren Sureth-Sloane, and Markus Diller. Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten. Executive Summary, 2021. https://doi.org/10.52569/eexu5414.
LibreCat
| DOI
2021 | Newspaper Article | LibreCat-ID: 21402
Sureth-Sloane, Caren, and Dirk Simons. “Wie kompliziert darf eine Regel sein?” Frankfurter Allgemeine Zeitung, 2021.
LibreCat
| Download (ext.)
2021 | Report | LibreCat-ID: 24517
Harst, Simon, Deborah Schanz, Felix Siegel, and Caren Sureth-Sloane. 2020 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2021. https://doi.org/10.52569/jtln9499.
LibreCat
| DOI
2021 | Misc | LibreCat-ID: 29052
Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane. Wem nutzt Public Country-by-Country Reporting? Schmalenbach IMPULSE, 2021.
LibreCat
| Download (ext.)
2021 | Book | LibreCat-ID: 29053
Maßbaum, Alexandra, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage. Herne: Neue Wirtschafts-Briefe, 2021.
LibreCat
2021 | Newspaper Article | LibreCat-ID: 29055
Sureth-Sloane, Caren. “Zur Komplexität des Steuersystems.” Süddeutsche Zeitung, 2021.
LibreCat
2021 | Journal Article | LibreCat-ID: 36065
Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research 53, no. 1 (2021): 1–37. https://doi.org/10.1080/00014788.2021.1958669.
LibreCat
| DOI
2021 | Journal Article | LibreCat-ID: 46051
Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen.” Schmalenbach IMPULSE 1, no. 1 (2021): 1–2.
LibreCat
2021 | Newspaper Article | LibreCat-ID: 45855
Asenkerschbaumer, Stefan, Hans-Ulrich Buhl, Caren Sureth-Sloane, and Barbara E. Weißenberger. “Georg Giersberg: die Stimme für die BWL.” Frankfurter Allgemeine Zeitung, 2021.
LibreCat
2021 | Report | LibreCat-ID: 22923
Fochmann, Martin, Vanessa Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten. TRR 266 Accounting for Transparency, 2021. https://doi.org/10.52569/xgkv7897.
LibreCat
| DOI
2021 | Working Paper | LibreCat-ID: 29056 |
Diller, Markus, Johannes Lorenz, Georg Schneider, and Caren Sureth-Sloane. Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior. TRR 266 Accounting for Transparency Working Paper Series No. 57, 2021.
LibreCat
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 17514 |
Hoppe, Thomas, Debora Schanz, Susann Sturm, and Caren Sureth-Sloane. The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. TRR 266 Accounting for Transparency Working Paper Series No. 5, 2021. https://doi.org/10.2139/ssrn.3469663.
LibreCat
| DOI
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 24676 |
Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneitys. WU International Taxation Research Paper Series No. #2020-01 , 2021. https://doi.org/10.2139/ssrn.3523909.
LibreCat
| DOI
| Download (ext.)
2021 | Journal Article | LibreCat-ID: 24677 |
Eberhartinger, Eva, Reyhaneh Safaei, Caren Sureth-Sloane, and Yuchen Wu. “Are Risk-Based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance.” TRR 266 Accounting for Transparency Working Paper Series No. 60, WU International Taxation Research Paper Series No. 2021-07, 2021. https://doi.org/10.2139/ssrn.3911228.
LibreCat
| DOI
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 24674 |
Diller, Markus, Johannes Lorenz, Georg Thomas Schneider, and Caren Sureth-Sloane. Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance, 2021. https://doi.org/10.2139/ssrn.3895611.
LibreCat
| DOI
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 24661 |
Lorenz, Johannes, Markus Diller, and Caren Sureth-Sloane. The Epidemiology of Tax Avoidance Narratives, 2021. https://doi.org/10.2139/ssrn.2992732.
LibreCat
| DOI
| Download (ext.)
2021 | Report | LibreCat-ID: 49277
Fochmann, Martin, Vanessa Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Tax Burden on German Companies – Income Tax Burden and Administrative Costs. TRR 266 Accounting for Transparency, 2021. https://doi.org/10.52569/NCAI8648.
LibreCat
| DOI
2020 | Working Paper | LibreCat-ID: 21406 |
Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Tax Misperception and Its Effects on Decision Making - a Literature Review. Vol. No. 39. TRR 266 Accounting for Transparency Working Paper Series, 2020.
LibreCat
| Download (ext.)
2020 | Report | LibreCat-ID: 21407 |
Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020. https://doi.org/10.52569/ILCP9945.
LibreCat
| DOI
| Download (ext.)
2020 | Working Paper | LibreCat-ID: 21409 |
Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks. Vol. #2020-01. WU International Taxation Research Paper Series, 2020.
LibreCat
| Download (ext.)
2020 | Working Paper | LibreCat-ID: 21410 |
Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. How Does Trust Affect Concessionary Behavior in Tax Bargaining? Vol. No. 41. TRR 266 Accounting for Transparency Working Paper Series, 2020.
LibreCat
| Download (ext.)
2020 | Working Paper | LibreCat-ID: 21411 |
Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. When Do Firms Highlight Their Effective Tax Rate? Vol. No. 37. TRR 266 Accounting for Transparency Working Paper Series, 2020.
LibreCat
| Download (ext.)
2020 | Journal Article | LibreCat-ID: 21412
Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.” Deutsches Steuerrecht 58, no. 42 (2020): 2327–34.
LibreCat
2020 | Report | LibreCat-ID: 21414 |
Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020. https://doi.org/10.52569/RUHF6645.
LibreCat
| DOI
| Download (ext.)
2020 | Report | LibreCat-ID: 21417 |
Hoppe, Thomas, Deborah Schanz, Adrian Schipp, Felix Siegel, Susann Sturm, and Caren Sureth-Sloane. 2018 Global MNC Tax Complexity Survey, 2020. https://doi.org/10.52569/RPVO1003.
LibreCat
| DOI
| Download (ext.)
2020 | Working Paper | LibreCat-ID: 21418 |
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. Vol. No. 5. TRR 266 Accounting for Transparency Working Paper Series, 2020.
LibreCat
| Download (ext.)
2020 | Working Paper | LibreCat-ID: 21419 |
Hoppe, Thomas, Deborah Schanz, Susann Sturm, Caren Sureth-Sloane, and Johannes Voget. The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries. Vol. No. 13. TRR 266 Accounting for Transparency Working Paper Series, 2020.
LibreCat
| Download (ext.)
2020 | Journal Article | LibreCat-ID: 21422 |
Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland.” AWV-Informationen, no. 5 (2020): 16–19.
LibreCat
| Download (ext.)
2020 | Journal Article | LibreCat-ID: 16486
Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane. “Country-by-Country Reporting Goes Public - Cui Bono?” International Transfer Pricing Journal 27, no. 2 (2020).
LibreCat
2020 | Journal Article | LibreCat-ID: 21420
Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane. “Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren.” Steuer und Wirtschaft 97, no. 4 (2020): 317–29.
LibreCat
2020 | Report | LibreCat-ID: 49266
Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis. Executive Summary. TRR 266 Accounting for Transparency, 2020. https://doi.org/10.52569/DQPH9785.
LibreCat
| DOI
2019 | Book Chapter | LibreCat-ID: 21426 |
Hoppe, Thomas, Reyhaneh Safaei, Amanda Singleton, and Caren Sureth-Sloane. “Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey.” In Tax Simplification - An African Perspective, edited by Chris Evans, Riël Franzsen, and Elizabeth Stack, 267–93. Pretoria: Pretoria University Law Press, 2019.
LibreCat
| Download (ext.)
2019 | Working Paper | LibreCat-ID: 14902 |
Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane. Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern. Vol. 42. TAF Wokring Paper Series, 2019.
LibreCat
| Files available
| Download (ext.)
2019 | Newspaper Article | LibreCat-ID: 14903
Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Aus Daten müssen Informationen werden.” Frankfurter Allgemeine Zeitung, 2019.
LibreCat
2019 | Journal Article | LibreCat-ID: 4996 |
Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility.” Journal of Business Economics 89, no. 4 (2019): 385–415. https://doi.org/10.1007/s11573-018-0918-4.
LibreCat
| DOI
| Download (ext.)
2019 | Journal Article | LibreCat-ID: 17715
Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften.” Betriebs-Berater 74, no. 25 (2019): 1438–42.
LibreCat
2018 | Journal Article | LibreCat-ID: 3902
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” Intertax 46, no. 8/9 (2018): 654–75.
LibreCat
| Files available
2018 | Newspaper Article | LibreCat-ID: 17718
Wolff, Birgitta, Caren Sureth-Sloane, and Barbara Weissenberger. “BWL Greift Gesellschaftlichen Wandel Auf.” Frankfurter Allgemeine Zeitung, 2018.
LibreCat
| Download (ext.)
2018 | Journal Article | LibreCat-ID: 4743
Sievers, Sönke, Caren Sureth-Sloane, and André Uhde. “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” Die Wirtschaftsprüfung 71, no. 9 (2018): 569–75.
LibreCat
2018 | Newspaper Article | LibreCat-ID: 14900
Sureth-Sloane, Caren, and Birgitta Wolff. “BWL greift gesellschaftlichen Wandel auf.” Frankfurter Allgemeine Zeitung, 2018.
LibreCat
2018 | Journal Article | LibreCat-ID: 4874
Sievers, Sönke, Caren Sureth-Sloane, and André Uhde. “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” Die Wirtschaftsprüfung 71, no. 9 (2018): 569–75.
LibreCat
| Download (ext.)
2018 | Journal Article | LibreCat-ID: 4678
Sureth-Sloane, Caren, Sönke Sievers, and André Uhde. “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” Die Wirtschaftsprüfung 71, no. 9 (2018): 569–75.
LibreCat
2018 | Journal Article | LibreCat-ID: 17519
Sievers, Sönke, Caren Sureth-Sloane, and André Uhde. “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” Die Wirtschaftsprüfung 71, no. 9 (2018).
LibreCat
2017 | Journal Article | LibreCat-ID: 2241
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse.” Die Wirtschaftsprüfung 70, no. 17 (2017): 1026–33.
LibreCat
2017 | Report | LibreCat-ID: 2247 |
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. 2016 Global MNC Tax Complexity Survey - Executive Summary, 2017. https://doi.org/10.13140/RG.2.2.23707.46881.
LibreCat
| Files available
| DOI
| Download (ext.)
2017 | Working Paper | LibreCat-ID: 2250 |
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017. https://doi.org/10.2139/ssrn.3046546.
LibreCat
| Files available
| DOI
| Download (ext.)
2017 | Working Paper | LibreCat-ID: 4702
Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. When Do Managers Highlight Their Effective Tax Rate? Vol. 214. Arqus Working Paper, 2017. https://doi.org/arqus Working Paper No. 214.
LibreCat
| DOI
2017 | Working Paper | LibreCat-ID: 4712
Mehrmann, Annika, and Caren Sureth-Sloane. Tax Loss Offset Restrictions and Biased Perception of Risky Investments. Vol. 222. Arqus Working Paper Series, 2017. https://doi.org/arqus Working Paper No. 222.
LibreCat
| DOI
2017 | Book | LibreCat-ID: 4713
Sureth-Sloane, Caren. Die Fakultät für Wirtschaftswissenschaften an der Universität Paderborn: Zeitzeugen geben Einblicke in den Werdegang ihrer Fakultät. Eusl-Verlag, Detmold, 2017.
LibreCat
2017 | Journal Article | LibreCat-ID: 4685
Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane. “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment.” European Accounting Review 26, no. 3 (2017): 441–68. https://doi.org/10.1080/09638180.2016.1169939.
LibreCat
| DOI
2017 | Journal Article | LibreCat-ID: 4703 |
Hegemann, Annika, Angela Kunoth, Kristina Rupp, and Caren Sureth-Sloane. “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions.” Review of Managerial Science 11, no. 3 (2017): 571–603. https://doi.org/10.1007/s11846-016-0197-9 .
LibreCat
| DOI
| Download (ext.)
2017 | Book Chapter | LibreCat-ID: 5015
Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Herausforderungen neuer digitaler Geschäftsmodelle für die Bestimmung von Verrechnungspreisen.” In Betriebswirtschaftliche Implikationen der digitalen Transformation, edited by Stefan Krause and Bernhard Pellens, 72:143–65. ZfbF 17, 2017.
LibreCat
2017 | Book Chapter | LibreCat-ID: 5017
Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Digitalisierung und Besteuerung.” In Betriebswirtschaftliche Implikationen der digitalen Transformation, edited by Stefan Krause and Bernhard Pellens, 72:123–42. ZfbF-Sonderheft 17. ZfBF Schmalenbach-Gesellschaft, 2017.
LibreCat
2017 | Journal Article | LibreCat-ID: 5016
Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Immaterielle Vermögenswerte – ausgewählte Fragestellungen aus Sicht der unternehmerischen Praxis und der Wissenschaft.” Die Unternehmensbesteuerung 10, no. 9 (2017): 537–42.
LibreCat
2016 | Journal Article | LibreCat-ID: 1771 |
Hoppe, Thomas, Ralf Maiterth, and Caren Sureth-Sloane. “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse.” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 68, no. 1 (2016): 3–45. https://doi.org/10.1007/s41471-016-0005-x.
LibreCat
| DOI
| Download (ext.)
2016 | Working Paper | LibreCat-ID: 17759
Mehrmann, Annika, and Caren Sureth-Sloane. Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments. TAF Working Paper No. 28, 2016.
LibreCat
| Download (ext.)
2016 | Book | LibreCat-ID: 4714
König, Rolf, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl. 7th ed. Verlag Neue Wirtschafts-Briefe, Herne, 2016.
LibreCat
2016 | Working Paper | LibreCat-ID: 4715
Niemann, Rainer, and Caren Sureth-Sloane. Does Capital Tax Uncertainty Delay Irreversible Risky Investment? Vol. 209. WU International Taxation Research Paper Series, 2016.
LibreCat
2016 | Journal Article | LibreCat-ID: 4739
Ortmann, Regina, and Caren Sureth-Sloane. “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?” Journal of Business Economics 86, no. 5 (2016): 441–75. https://doi.org/10.1007/s11573-015-0780-6.
LibreCat
| DOI
2016 | Working Paper | LibreCat-ID: 5022
Alberternst, Stephan, and Caren Sureth-Sloane. Interest Barrier and Capital Structure Response. Vol. 206. Arqus, Quantitative Research in Taxation, 2016.
LibreCat
| Files available
2016 | Journal Article | LibreCat-ID: 4744
Ortmann, Regina, and Caren Sureth-Sloane. “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?” Journal of Business Economics 86, no. 5 (2016): 441–75. https://doi.org/10.1007/s1007-015-0780-6.
LibreCat
| DOI
2015 | Working Paper | LibreCat-ID: 17951
Alberternst, Stephan, and Caren Sureth-Sloane. The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier. TAF Working Paper No. 8, 2015.
LibreCat
| Download (ext.)
2015 | Journal Article | LibreCat-ID: 4756
Oßwald, Benjamin, and Caren Sureth-Sloane. “Entscheidungskalküle US-Amerikanischer Unternehmen Bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?” Steuer Und Wirtschaft International 25, no. 10 (2015): 478–86.
LibreCat