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623 Publications
2026 | Working Paper | LibreCat-ID: 63835
Liquidity Effects of a Wealth Tax on Residential Rental Real Estate
R. Maiterth, Y. Piper, C. Sureth-Sloane, Liquidity Effects of a Wealth Tax on Residential Rental Real Estate, 2026.
LibreCat
| DOI
R. Maiterth, Y. Piper, C. Sureth-Sloane, Liquidity Effects of a Wealth Tax on Residential Rental Real Estate, 2026.
2026 | Newspaper Article | LibreCat-ID: 64904
Schocks durch Zölle und Steuern. Handelskonflikte und Abkommen werden zur zentralen Frage für Unternehmen. Wie bewältigen sie die neue Unsicherheit?
S. Kombert, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung (2026) 16, Sp. 1-4.
LibreCat
S. Kombert, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung (2026) 16, Sp. 1-4.
2026 | Journal Article | LibreCat-ID: 64903
Steuerkomplexität: Wie lässt sie sich messen und welche Folgen hat sie?
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Schmalenbach IMPULSE (2026) 1–12.
LibreCat
| DOI
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Schmalenbach IMPULSE (2026) 1–12.
2026 | Journal Article | LibreCat-ID: 63577
Banks' tax disclosure, financial secrecy, and tax haven heterogeneity
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Journal of International Accounting, Auditing and Taxation (JIAAT) 60 (2026).
LibreCat
| DOI
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Journal of International Accounting, Auditing and Taxation (JIAAT) 60 (2026).
2026 | Journal Article | LibreCat-ID: 56815
Determinants of Tax Complexity: Evidence from a Developing Country
A. Schipp, F. Siahaan, C. Sureth-Sloane, Intertax 54 (2026) 102–122.
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A. Schipp, F. Siahaan, C. Sureth-Sloane, Intertax 54 (2026) 102–122.
2026 | Working Paper | LibreCat-ID: 65737 | 
Preferences for Taxing Wealth and Income
R. Maiterth, Y. Piper, C. Schneider, Preferences for Taxing Wealth and Income, 2026.
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R. Maiterth, Y. Piper, C. Schneider, Preferences for Taxing Wealth and Income, 2026.
2026 | Journal Article | LibreCat-ID: 65894 |
Cost of debt for private firms revisited: voluntary audits as a reflection of risk
R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, International Review of Economics & Finance 109 (2026).
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R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, International Review of Economics & Finance 109 (2026).
2026 | Journal Article | LibreCat-ID: 65860 |
The Role of Stakeholders in CSR Reporting of Non-Listed Banks
M. Gulenko, S. Kohlhase, U. Kosi, Accounting in Europe (2026) 1–35.
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M. Gulenko, S. Kohlhase, U. Kosi, Accounting in Europe (2026) 1–35.
2026 | Working Paper | LibreCat-ID: 66348
Neue Mikrodaten zu Unternehmensinsolvenzen in Deutschland: Die insol Datenbank
M. Rahali, B. Beyer, J. Gassen, S. Geschonke, Neue Mikrodaten Zu Unternehmensinsolvenzen in Deutschland: Die Insol Datenbank, n.d.
LibreCat
M. Rahali, B. Beyer, J. Gassen, S. Geschonke, Neue Mikrodaten Zu Unternehmensinsolvenzen in Deutschland: Die Insol Datenbank, n.d.
2026 | Working Paper | LibreCat-ID: 66357
COVID-19 insolvency moratoria, firm selection, and allocative efficiency
M. Rahali, COVID-19 Insolvency Moratoria, Firm Selection, and Allocative Efficiency, n.d.
LibreCat
M. Rahali, COVID-19 Insolvency Moratoria, Firm Selection, and Allocative Efficiency, n.d.
2026 | Working Paper | LibreCat-ID: 65862
Private Peers’ Disclosure Transparency and Public Firms’ Information Environment
B. Beyer, V. Flagmeier, U. Kosi, Private Peers’ Disclosure Transparency and Public Firms’ Information Environment, TRR 266 Accounting for Transparency, 2026.
LibreCat
| DOI
B. Beyer, V. Flagmeier, U. Kosi, Private Peers’ Disclosure Transparency and Public Firms’ Information Environment, TRR 266 Accounting for Transparency, 2026.
2026 | Working Paper | LibreCat-ID: 65896
Dissemination of information by small caps
D. Böing, U. Kosi, Dissemination of Information by Small Caps, n.d.
LibreCat
D. Böing, U. Kosi, Dissemination of Information by Small Caps, n.d.
2026 | Journal Article | LibreCat-ID: 65315
Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency
S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, EJournal of Tax Research 24 (2026) 1–37.
LibreCat
S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, EJournal of Tax Research 24 (2026) 1–37.
2026 | Working Paper | LibreCat-ID: 66347
The spatial and sectoral incidence of Germany’s COVID-19 insolvency gap
M. Rahali, U. Kosi, J. Gassen, The Spatial and Sectoral Incidence of Germany’s COVID-19 Insolvency Gap, n.d.
LibreCat
M. Rahali, U. Kosi, J. Gassen, The Spatial and Sectoral Incidence of Germany’s COVID-19 Insolvency Gap, n.d.
2025 | Working Paper | LibreCat-ID: 60596 |
Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen
D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen, 2025.
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D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen, 2025.
2025 | Working Paper | LibreCat-ID: 61491
Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice
K. Blaufus, R. Maiterth, M. Milde, C. Sureth-Sloane, Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice , 2025.
LibreCat
| DOI
K. Blaufus, R. Maiterth, M. Milde, C. Sureth-Sloane, Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice , 2025.
2025 | Working Paper | LibreCat-ID: 61490
Tax Complexity and Firm Value
A.-S. Braun, R. Koch, C. Sureth-Sloane, Tax Complexity and Firm Value, 2025.
LibreCat
| DOI
A.-S. Braun, R. Koch, C. Sureth-Sloane, Tax Complexity and Firm Value, 2025.
2025 | Working Paper | LibreCat-ID: 61508 |
An Economic Analysis of Joint Tax Audits
D. Dyck, T. Kourouxous, J. Lorenz, An Economic Analysis of Joint Tax Audits, 2025.
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D. Dyck, T. Kourouxous, J. Lorenz, An Economic Analysis of Joint Tax Audits, 2025.
2025 | Working Paper | LibreCat-ID: 61502
Sloppiness in Tax Disputes: How to Prevent Litigation?
D. Dyck, J. Lorenz, C. Sureth-Sloane, Sloppiness in Tax Disputes: How to Prevent Litigation?, 2025.
LibreCat
D. Dyck, J. Lorenz, C. Sureth-Sloane, Sloppiness in Tax Disputes: How to Prevent Litigation?, 2025.
2025 | Newspaper Article | LibreCat-ID: 62175
Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen.
H. Giese, K.A. Schulz, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 261 (2025).
LibreCat
H. Giese, K.A. Schulz, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 261 (2025).