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205 Publications
2024 | Working Paper | LibreCat-ID: 14901 | 
B. Osswald and C. 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.
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2024 | Journal Article | LibreCat-ID: 50747
S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen,” Deutsches Steuerrecht, vol. 62, no. 17, pp. 914–921, 2024.
LibreCat
2023 | Journal Article | LibreCat-ID: 37562
C. Bayer et al., “Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik,” Perspektiven der Wirtschaftspolitik, 2023, doi: 10.1515/pwp-2023-0002.
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2023 | Journal Article | LibreCat-ID: 42635
S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane, “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing,” Intertax, vol. 51, no. 4, pp. 272–289, 2023.
LibreCat
2023 | Journal Article | LibreCat-ID: 42897
M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung,” Steuer und Wirtschaft, vol. 100, no. 2, pp. 171–187, 2023.
LibreCat
2023 | Working Paper | LibreCat-ID: 49873
H. Giese, R. Koch, and C. Sureth-Sloane, Tax Complexity, Tax Department Structure, and Tax Risk. 2023.
LibreCat
2023 | Journal Article | LibreCat-ID: 29050 |
V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their Effective Tax Rate?,” Accounting and Business Research, vol. 53, no. 1, pp. 1–37, 2023, doi: 10.1080/00014788.2021.1958669.
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2023 | Journal Article | LibreCat-ID: 22924 |
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity,” European Accounting Review, vol. 32, no. 2, pp. 239–273, 2023, doi: 10.1080/09638180.2021.1951316.
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2023 | Report | LibreCat-ID: 48414 |
S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency, 2023.
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2023 | Journal Article | LibreCat-ID: 49548
R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?,” Schmalenbach IMPULSE, vol. 3, no. online first, 2023, doi: 10.54585/BCGK4022.
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2023 | Working Paper | LibreCat-ID: 49092 |
H. Amberger, F. Siahaan, and C. Sureth-Sloane, Turnover-Based Corporate Income Taxation and Corporate Risk-Taking. TRR 266 Accounting for Transparency, 2023.
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2022 | Journal Article | LibreCat-ID: 29049
R. Fahr, E. A. Janssen, and C. Sureth-Sloane, “Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment,” FinanzArchiv / Public Finance Analysis, vol. 78, no. 1–2, pp. 239–289, 2022.
LibreCat
2022 | Journal Article | LibreCat-ID: 29048
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, and Y. Wu, “How Does Trust Affect Concessionary Behavior in Tax Bargaining?,” FinanzArchiv / Public Finance Analysis, vol. 78, no. 1–2, pp. 112–155, 2022.
LibreCat
2022 | Misc | LibreCat-ID: 35775 |
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: 21405 |
K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model,” European Accounting Review, vol. 31, no. 1, pp. 111–144, 2022, doi: 10.1080/09638180.2020.1852095.
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2022 | Working Paper | LibreCat-ID: 46047
A. Chen, P. Hieber, and C. Sureth-Sloane, Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty, vol. 273. 2022.
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