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568 Publications
2022 | Newspaper Article | LibreCat-ID: 49290
C. Sureth-Sloane, “Steuerliche Maßnahmen als Anreiz für Investitionen?,” Die Presse, 2022.
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2022 | Report | LibreCat-ID: 35753 | 
C. Bayer et al., 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 | Journal Article | LibreCat-ID: 35771
C. Sureth-Sloane, “Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen,” FinanzRundschau, vol. 104, no. 8, pp. 325–331, 2022.
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2022 | Report | LibreCat-ID: 35768
D. Interdisziplinäre Kommission für Pandemieforschung and 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 | Working Paper | LibreCat-ID: 35788 |
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 (An Empirical Analysis of Firms’ Hidden Cost of Taxation), vol. 100. 2022.
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2022 | Working Paper | LibreCat-ID: 35795 |
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, vol. 89. 2022.
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2022 | Working Paper | LibreCat-ID: 35785 |
M. Fochmann, V. Heinemann-Heile, H.-P. Huber, and C. Sureth-Sloane, Firms’ Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects, vol. 108. 2022.
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2022 | Journal Article | LibreCat-ID: 35749
. Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V. et al., “Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter,” Internationales Steuerrecht, vol. 31, no. 22, pp. 824–829, 2022.
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2022 | Journal Article | LibreCat-ID: 29317
S. Letmathe, Y. Feng, and A. Uhde, “Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall,” Journal of Risk, doi: 10.21314/JOR.2022.044.
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2021 | Journal Article | LibreCat-ID: 25042
M. Mutschmann, T. Hasso, and M. Pelster, “Dark triad managerial personality and financial reporting manipulation,” Journal of Business Ethics, doi: 10.1007/s10551-021-04959-1.
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2021 | Misc | LibreCat-ID: 29051
S. Asenkerschbaumer and C. Sureth-Sloane, Schmalenbach IMPULSE: Will etwas in Bewegung setzen. Schmalenbach IMPULSE, 1(1), 1-2, 2021.
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2021 | Working Paper | LibreCat-ID: 29057 |
J. Eberbach, C. Sureth-Sloane, and M. Uhrig-Homburg, Option Implied Tax Rate Expectations. Working Paper, 2021.
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2021 | Working Paper | LibreCat-ID: 29058
E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity. WU International Taxation Research Paper Series No. #2020-01, 2021.
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2021 | Working Paper | LibreCat-ID: 29059
E. Eberhartinger, R. Safaei, C. Sureth-Sloane, and Y. 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.
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2021 | Working Paper | LibreCat-ID: 29060
J. Lorenz, M. Diller, and C. Sureth-Sloane, The Epidemiology of Tax Avoidance Narratives. TRR 266 Accounting for Transparency Working Paper Series No. 59, 2021.
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2021 | Journal Article | LibreCat-ID: 23400
R. Maiterth and C. Sureth-Sloane, “Wiedereinführung der Vermögensteuer – eine ökonomische Analyse,” Steuer und Wirtschaft, vol. 98, no. 3, pp. 201–216, 2021.
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2021 | Journal Article | LibreCat-ID: 23524
C. Cox, A. Karam, and M. Pelster, “Two-period duopolies with forward markets,” Review of Industrial Organization, 2021.
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2021 | Journal Article | LibreCat-ID: 22205
T. Hasso, D. Müller, M. Pelster, and S. Warkulat, “Who participated in the GameStop frenzy? Evidence from brokerage accounts,” Finance Research Letters.
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2021 | Book Chapter | LibreCat-ID: 22221
M. Blankenfeldt, J. Müller, and A. Weinrich, “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis,” in Intangibles - Immaterielle Werte, 2nd ed., A. Vögele, Ed. München: C.H.Beck, 2021.
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2021 | Journal Article | LibreCat-ID: 22523 |
S. Warkulat, S. Krull, R. Ortmann, N. Klocke, and M. Pelster, “COVID-19 reporting and willingness to pay for leisure activities,” Covid Economics, no. 83, pp. 183–205, 2021.
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2021 | Journal Article | LibreCat-ID: 21401
T. Bornemann, A. Schipp, and C. Sureth-Sloane, “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung,” Deutsches Steuerrecht, vol. 59, no. 3, pp. 182–190, 2021.
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2021 | Newspaper Article | LibreCat-ID: 21402
C. Sureth-Sloane and D. Simons, “Wie kompliziert darf eine Regel sein?,” Frankfurter Allgemeine Zeitung, no. Nr. 20, 2021.
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2021 | Misc | LibreCat-ID: 29052
M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, Wem nutzt Public Country-by-Country Reporting? Schmalenbach IMPULSE, 2021.
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2021 | Book | LibreCat-ID: 29053
A. Maßbaum and C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage. Herne: Neue Wirtschafts-Briefe, 2021.
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2021 | Newspaper Article | LibreCat-ID: 29055
C. Sureth-Sloane, “Zur Komplexität des Steuersystems,” Süddeutsche Zeitung, 2021.
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2021 | Journal Article | LibreCat-ID: 26775
M. Pelster, A. Hofmann, N. Klocke, and S. Warkulat, “Dark Triad Personality Traits and Selective Hedging,” Journal of Business Ethics, doi: 10.1007/s10551-021-04985-z.
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2021 | Journal Article | LibreCat-ID: 36065
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, 2021, doi: 10.1080/00014788.2021.1958669.
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2021 | Dissertation | LibreCat-ID: 37396
M. Fiedler, Development of a Strategic Controlling Concept. Hamburg: Dr. Kovac, 2021.
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2021 | Working Paper | LibreCat-ID: 37136
R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, and A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. 2021.
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2021 | Working Paper | LibreCat-ID: 41197
R. Ortmann, S. Warkulat, S. Krull, N. Klocke, and M. Pelster, COVID-19 Reporting and Willingness to Pay for Leisure Activities, vol. 83. 2021.
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2021 | Working Paper | LibreCat-ID: 41184
R. Ortmann, D. Simons, and D. Voeller, Real effects of an international tax reform for MNEs, vol. 64. 2021.
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2021 | Journal Article | LibreCat-ID: 46049
D. Dyck, “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken,” Junior Management Science, vol. 6, no. 1, pp. 100–148, 2021.
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2021 | Journal Article | LibreCat-ID: 46051
S. Asenkerschbaumer and C. Sureth-Sloane, “Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen,” Schmalenbach IMPULSE, vol. 1, no. 1, pp. 1–2, 2021.
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2021 | Working Paper | LibreCat-ID: 36060
B. Hippert and A. Uhde, CDS Investors’ Risk Perceptions of M&A Announcements. .
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2021 | Working Paper | LibreCat-ID: 36063
B. Hippert, A. Uhde, and S. T. Wengerek, Determinants of CDS Trading on Major Banks. .
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2021 | Working Paper | LibreCat-ID: 49876
H. Giese, Tax Evasion Penalties and Aggressive Tax Avoidance. 2021.
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2021 | Journal Article | LibreCat-ID: 49870
B. Graßl and H. Giese, “Überwälzung von Digitalsteuern,” beck.digitax, no. 1, pp. 13–21, 2021.
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2021 | Newspaper Article | LibreCat-ID: 45855
S. Asenkerschbaumer, H.-U. Buhl, C. Sureth-Sloane, and B. E. Weißenberger, “Georg Giersberg: die Stimme für die BWL,” Frankfurter Allgemeine Zeitung, no. 101, p. S. 20, Sp. 2-5, 2021.
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2021 | Working Paper | LibreCat-ID: 29056 |
M. Diller, J. Lorenz, G. Schneider, and C. 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.
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2021 | Working Paper | LibreCat-ID: 29313
S. T. Wengerek and A. Uhde, Share Price Reactions to Tariff Imposition Announcements in the Trump Era – an Event Study of the Trade Conflict. 2021.
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2021 | Working Paper | LibreCat-ID: 29315
B. Hippert and A. Uhde, CDS investors’ risk perceptions of M&A announcements. 2021.
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2021 | Working Paper | LibreCat-ID: 29316
B. Hippert, A. Uhde, and S. T. Wengerek, Risk allocation through securitization - Evidence from non-performing loans. 2021.
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2020 | Journal Article | LibreCat-ID: 21403
S. Binder and J. Lorenz, “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung,” Der Konzern, vol. 18, no. 3, pp. 98–104, 2020.
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2020 | Working Paper | LibreCat-ID: 21406 |
K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Tax Misperception and Its Effects on Decision Making - a Literature Review, vol. No. 39. 2020.
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2020 | Report | LibreCat-ID: 21407 |
T. Bornemann, A. Schipp, and C. Sureth-Sloane, 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen. 2020.
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2020 | Working Paper | LibreCat-ID: 21409 |
E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks, vol. #2020-01. 2020.
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2020 | Working Paper | LibreCat-ID: 21410 |
E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, vol. No. 41. 2020.
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2020 | Working Paper | LibreCat-ID: 21411 |
V. Flagmeier, J. Müller, and C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, vol. No. 37. 2020.
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2020 | Journal Article | LibreCat-ID: 21412
V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung,” Deutsches Steuerrecht, vol. 58, no. 42, pp. 2327–2334, 2020.
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2020 | Report | LibreCat-ID: 21414 |
V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise. 2020.
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2020 | Journal Article | LibreCat-ID: 21415
T. Hoppe, “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average,” Australian Tax Forum, vol. 35, no. 4, pp. 451–475, 2020.
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2020 | Working Paper | LibreCat-ID: 21416 |
T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, vol. No. 14. 2020.
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2020 | Report | LibreCat-ID: 21417 |
T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, and C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey. 2020.
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2020 | Working Paper | LibreCat-ID: 21418 |
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, vol. No. 5. 2020.
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2020 | Working Paper | LibreCat-ID: 21419 |
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, and J. Voget, The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, vol. No. 13. 2020.
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2020 | Journal Article | LibreCat-ID: 21422 |
C. Sureth-Sloane, “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland,” AWV-Informationen, no. 5, pp. 16–19, 2020.
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2020 | Working Paper | LibreCat-ID: 17703
S. T. Wengerek, Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict. 2020.
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2020 | Report | LibreCat-ID: 20873
S. Sievers, G. Keienburg, D. Degen, T. Söllner, and A. Kashyrkin, Alternative Deals Gain Traction. The Boston Consulting Group, Inc., M&A Report, 2020.
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2020 | Journal Article | LibreCat-ID: 20874
S. Sievers, D. Degen, D. Kim, and J. Kengelbach, “Downturn M&A: Die Erfolgsstrategie der Stunde?,” M&A Review, pp. 266–271, 2020.
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2020 | Journal Article | LibreCat-ID: 16486
M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, “Country-by-Country Reporting Goes Public - Cui Bono?,” International Transfer Pricing Journal, vol. 27, no. 2, 2020.
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2020 | Book Chapter | LibreCat-ID: 15788
S. Betz, “Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements,” in Neuere Entwicklungen in Produktion und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 65–114.
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2020 | Book Chapter | LibreCat-ID: 15790
L. Osthoff, “Zieloptimale Anzahl von Partnern in Beschaffungskollaborationen,” in Neuere Entwicklungen in Produktion und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 49–64.
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2020 | Book Chapter | LibreCat-ID: 15789
S. Betz, “Zieloptimale Variantenvielfalt in der Produktionsplanung,” in Neuere Entwicklungen in Produktion und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 185–214.
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2020 | Book (Editor) | LibreCat-ID: 15787
S. Betz, Ed., Neuere Entwicklungen in Produktion und Controlling. Hamburg: Dr. Kovac, 2020.
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2020 | Book Chapter | LibreCat-ID: 37390
D. Plückebaum, “Produktionsprogrammplanung bei variierender Fertigungstiefe,” in Neuere Entwicklungen in Produktion und Controlling , S. Betz, Ed. Hamburg : Dr. Kovac, 2020, pp. 115–147.
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2020 | Book Chapter | LibreCat-ID: 37394
M. Heidmann , “Eignung ausgewählter Entscheidungsunterstützungsinstrumente für die Planung, Steuerung und Kontrolle von Produktinnovationen,” in Neuere Entwicklungen in Produktion und Controlling , Hamburg: Dr. Kovac, 2020, pp. 151–183.
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2020 | Dissertation | LibreCat-ID: 37395
L. Osthoff, Kollaborationsentscheidungen im Supply Chain Management . Hamburg: Dr. Kovac, 2020.
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2020 | Journal Article | LibreCat-ID: 21420
C. Mair, W. Scheffler, I. Senger, and C. Sureth-Sloane, “Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren,” Steuer und Wirtschaft, vol. 97, no. 4, pp. 317–329, 2020.
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2020 | Journal Article | LibreCat-ID: 41180
R. Ortmann, M. Pelster, and S. T. Wengerek, “COVID-19 and investor behavior,” Finance Research Letters, vol. 37, Art. no. 101717, 2020, doi: 10.1016/j.frl.2020.101717.
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2020 | Journal Article | LibreCat-ID: 47919
Z. Wang, G. Braam, D. Reimsbach, and J. Wang, “Political embeddedness and firms’ choices of earnings management strategies in China,” Accounting & Finance, vol. 60, no. 5, pp. 4723–4755, 2020, doi: 10.1111/acfi.12690.
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2020 | Journal Article | LibreCat-ID: 47918
R. Hahn and D. Reimsbach, “Bringing Signaling Theory to Intermediated Voluntary Disclosure. Commentary on ‘Detecting False Accounts in Intermediated Voluntary Disclosure’ by Patrick Callery and Jessica Perkins,” Academy of Management Discoveries, vol. 7, no. 1, pp. 155–157, 2020, doi: 10.5465/amd.2020.0015.
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2020 | Book Chapter | LibreCat-ID: 50354
I. Heitmann, “Erfolgsfaktoren digitaler Transformationsprozesse in KMU,” in Neuere Entwicklungen in Produktionn und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 249–276.
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2020 | Book Chapter | LibreCat-ID: 50374
C. Puls, “Varianten- und Komplexitätsmanagement im produzierenden Gewerbe,” in Neuere Entwicklungen in Produktionn und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 215–246.
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2020 | Book Chapter | LibreCat-ID: 50365
C. Koch, “Digitalisierung des Produktionscontrollings in KMU,” in Neuere Entwicklungen in Produktionn und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 317–347.
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2020 | Book Chapter | LibreCat-ID: 50394
O. Opitz, “Kapazitätsplanung unter besonderer Berücksichtigung produktionsseitiger Risiken,” in Neuere Entwicklungen in Produktion und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 11–48.
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2020 | Journal Article | LibreCat-ID: 49871
H. Giese, B. Graßl, S. Holtmann, and P. Krug, “Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie,” Deutsches Steuerrecht, vol. 59, no. 16–16, pp. 752–760, 2020.
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2019 | Journal Article | LibreCat-ID: 21424
J. Lorenz, “Population Dynamics of Tax Avoidance with Crowding Effects,” Journal of Evolutionary Economics, vol. 29, pp. 581–609, 2019.
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2019 | Journal Article | LibreCat-ID: 21425
M. Kittl and J. Lorenz, “Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel,” Deutsches Steuerrecht, vol. 57, no. 18, pp. 897–903, 2019.
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2019 | Book Chapter | LibreCat-ID: 21426 |
T. Hoppe, R. Safaei, A. Singleton, and C. Sureth-Sloane, “Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey,” in Tax Simplification - An African Perspective, C. Evans, R. Franzsen, and E. Stack, Eds. Pretoria: Pretoria University Law Press, 2019, pp. 267–293.
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2019 | Journal Article | LibreCat-ID: 21427
M. Diller, T. Späth, and J. Lorenz, “Inheritance Tax Planning with Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal Choice between Full and Standard Exemption,” Journal of Business Economics, vol. 89, no. 5, pp. 599–626, 2019.
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2019 | Journal Article | LibreCat-ID: 20688
N. Hüther, D. T. Robinson, S. Sievers, and T. Hartmann-Wendels, “Paying for Performance in Private Equity: Evidence from Venture Capital Partnerships,” Management Science (VHB-JOURQUAL 3 Ranking A+), vol. 66, no. 4, pp. 1756–1782, 2019.
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2019 | Report | LibreCat-ID: 20875
S. Sievers et al., Downturns Are a Better Time For Deal Hunting. The Boston Consulting Group, Inc., M&A Report, 2019.
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