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.
568 Publications
2024 | Journal Article | LibreCat-ID: 49868
Schön, Lena, Benjamin Graßl, and Henning Giese. “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung.” Steuer und Wirtschaft, 2024, 71–92.
LibreCat
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: 34802
Herwald, Sarah, Simone Voigt, and André Uhde. “The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe.” Journal of Risk Finance, 2024. https://doi.org/10.1108/JRF-03-2023-0075.
LibreCat
| DOI
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: 41192
Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate Accounting and Formula Apportionment on Factor Allocation.” Journal of Business Economics, 2023. https://doi.org/10.1007/s11573-022-01133-5.
LibreCat
| DOI
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 | Journal Article | LibreCat-ID: 46471
Unterstell, Rembert. “„Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane.” German Research – Magazine of the Deutsche Forschungsgemeinschaft, no. 1 (2023): 8–11.
LibreCat
| Download (ext.)
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 | Journal Article | LibreCat-ID: 47921
Hahn, Rüdiger, Daniel Reimsbach, and Christopher Wickert. “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.” Organization & Environment 36, no. 1 (2023): 3–16. https://doi.org/10.1177/10860266231151653.
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 47922
De Meyst, Karen, Thomas Niederkofler, and Daniel Reimsbach. “DARC 2023 at Radboud University: Societal Challenges in Accounting Research and Education.” Maandblad Voor Accountancy En Bedrijfseconomie 97, no. 5/6 (2023): 153–55. https://doi.org/10.5117/mab.97.107215.
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: 46044
Giese, Henning, and Svea Holtmann. Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids. Vol. 118. TRR 266 Working Paper Series, 2023. https://doi.org/10.2139/ssrn.4394968.
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: 46042 |
Koch, Reinald, Svea Holtmann, and Henning Giese. “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.” Journal of Business Economics 93, no. 1–2 (2023): 59–109. https://doi.org/10.1007/s11573-022-01134-4.
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 | Journal Article | LibreCat-ID: 46043
Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” forschung - Das Magazin der Deutschen Forschungsgemeinschaft, no. 1 (2023): 6–9.
LibreCat
| Download (ext.)
2023 | Misc | LibreCat-ID: 51019
Unterstell, Rembert. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. 1. forschung - Das Magazin der Deutschen Forschungsgemeinschaft: DFG, 2023.
LibreCat
| Files available
2023 | Misc | LibreCat-ID: 51024
Unterstell, Rembert. Allowing the Economy to Breathe Even During the Crisis – Interview with Tax Expert Caren Sureth-Sloane. 1. German Research – Magazine of the Deutsche Forschungsgemeinschaft: DFG, 2023.
LibreCat
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.)
2023 | Working Paper | LibreCat-ID: 34798
Herwald, Sarah, Simone Voigt, and André Uhde. The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe, n.d.
LibreCat
2022 | Journal Article | LibreCat-ID: 25041
Pelster, Matthias, and Stefan Schaltegger. “The Dark Triad and Corporate Sustainability: An Empirical Analysis of Personality Traits of Middle Managers.” Business Ethics, the Environment & Responsibility 31, no. 1 (2022): 80–99. https://doi.org/10.1111/beer.12398.
LibreCat
| DOI
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 | Journal Article | LibreCat-ID: 13147
Wengerek, Sascha Tobias, Benjamin Hippert, and André Uhde. “Risk Allocation through Securitization – Evidence from Non-Performing Loans.” The Quarterly Review of Economics and Finance Vol. 86 (11) (2022): 48–64. https://doi.org/10.1016/j.qref.2022.06.005.
LibreCat
| DOI
2022 | Journal Article | LibreCat-ID: 21571
Arnold, Marc, Matthias Pelster, and Marti G. Subrahmanyam. “Attention Triggers and Investors’ Risk-Taking.” Journal of Financial Economics 143, no. 2 (2022): 846–75. https://doi.org/10.1016/j.jfineco.2021.05.031.
LibreCat
| Files available
| DOI
2022 | Journal Article | LibreCat-ID: 35719
Kengelbach, Jens, Georg Keienburg, Tobias Söllner, Yiran Wang, Sönke Sievers, Daniel Friedmann, and Jesper Nielsen. “Green Deals Gain Steam .” BCG M&A Report 2022, 2022.
LibreCat
2022 | Journal Article | LibreCat-ID: 35722
Kengelbach, Jens, Daniel Friedman, Georg Keienburg, Dominik Degen, Tobias Söllner, Yiran Wang, and Sönke Sievers. “Do Green Deals Create Value? .” BCG M&A Report 2022, 2022.
LibreCat
2022 | Working Paper | LibreCat-ID: 35097
Ebert, Michael, Ulrich Schäfer, and Georg Thomas Schneider. Information Leaks and Voluntary Disclosure, 2022. https://doi.org/10.2139/ssrn.4168084.
LibreCat
| DOI
2022 | Working Paper | LibreCat-ID: 37070
Beyer, Bianca, Vanessa Flagmeier, and Urska Kosi. Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, 2022.
LibreCat
2022 | Working Paper | LibreCat-ID: 37131
Franke, Benedikt, Urska Kosi, and Pia Stoczek. Current Developments in the European Corporate Bond Market, 2022.
LibreCat
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 37088
Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.
LibreCat
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 37089
Ahlers, Theresa, Fikir Worku Edossa, Matthias Uckert, and Urska Kosi. Insolvcency Process in Germany and the Insol Database: A Research Note, 2022.
LibreCat
| Download (ext.)
2022 | Journal Article | LibreCat-ID: 34449 |
Crépellière, Tommy, Matthias Pelster, and Stefan Zeisberger. “Arbitrage in the Market for Cryptocurrencies.” Journal of Financial Markets, 2022. https://doi.org/10.1016/j.finmar.2023.100817.
LibreCat
| DOI
| Download (ext.)
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 | Working Paper | LibreCat-ID: 41182
Ortmann, Regina, and Dirk Schindler. Income Shifting and Management Incentives. TAF Working Paper Serie, 2022.
LibreCat
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 | Working Paper | LibreCat-ID: 46048
Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. How Do Tax Technology and Controversy Expertise Affect Tax Disputes? Vol. 101. TRR 266 Working Paper Series, 2022.
LibreCat
| Download (ext.)
2022 | Journal Article | LibreCat-ID: 47920
Reimsbach, Daniel, and Geert Braam. “Creating Social and Environmental Value through Integrated Thinking: International Evidence.” Business Strategy and the Environment 32, no. 1 (2022): 304–20. https://doi.org/10.1002/bse.3131.
LibreCat
| DOI
2022 | Journal Article | LibreCat-ID: 35992
Letmathe, Sebastian, Yuanhua Feng, and André Uhde. “Semiparametric GARCH Models with Long Memory Applied to Value at Risk and Expected Shortfall.” Journal of Risk 25, no. 2 (n.d.).
LibreCat
2022 | Journal Article | LibreCat-ID: 47923
Endenich, Christoph, Rüdiger Hahn, Daniel Reimsbach, and Christopher Wickert. “Wait-and-See-Ism as Partial Adoption of Management Practices: The Rise and Stall of Integrated Reporting.” Strategic Organization 21, no. 3 (2022): 566–95. https://doi.org/10.1177/14761270221078605.
LibreCat
| DOI
2022 | Working Paper | LibreCat-ID: 35799
Koch, Reinald, Svea Holtmann, and Henning Giese. Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. Vol. 269. Arqus-Working Paper Serie, 2022. https://doi.org/10.2139/ssrn.4096944.
LibreCat
| DOI
2022 | Book Chapter | LibreCat-ID: 49748
Betz, Stefan. “Lagerkapazitätsdimensionierung als betriebswirtschaftliches Entscheidungsproblem.” In Aktuelle Fragestellungen zu Produktion, Controlling und Logistik, edited by Stefan Betz, 2nd ed., 307–37. Hamburg: Dr. Kovac, 2022.
LibreCat
2022 | Book Chapter | LibreCat-ID: 49743
Betz, Stefan. “Strategische Erfolgsplanung für Produktinnovationen.” In Aktuelle Fragestellungen zu Produktion, Controlling und Logistik, edited by Stefan Betz, 2nd ed., 89–115. Hamburg: Dr. Kovac, 2022.
LibreCat
2022 | Working Paper | LibreCat-ID: 49875
Giese, Henning, Reinald Koch, and Markus Gamm. Tax Avoidance and Vertical Interlocks within Multinational Enterprises. Quantitative Research in Taxation, Discussion Paper No. 270. arqus, 2022. https://doi.org/10.2139/ssrn.4137265.
LibreCat
| DOI
2022 | Book Chapter | LibreCat-ID: 50382
Hrnjadovic, Damir. “Möglichkeiten und Grenzen der Messung, Kontrolle und Sicherung der Qualität logistischer Prozesse.” In Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 2nd ed., 145–91. Hamburg: Dr. Kovac, 2022.
LibreCat
2022 | Book Chapter | LibreCat-ID: 50384
Fiedler, Moritz. “Implikationen einer wertorientierten Unternehmensführung für Standortplanungsentscheidungen.” In Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 2nd ed., 193–235. Hamburg: Dr. Kovac, 2022.
LibreCat
2022 | Book Chapter | LibreCat-ID: 50386
Osthoff, Lennart. “Betriebliche Standortplanung international agierender Unternehmen.” In Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 2nd ed., 239–68. Hamburg: Dr. Kovac, 2022.
LibreCat
2022 | Book Chapter | LibreCat-ID: 50395
Opitz, Oliver. “Kategorisierungsmöglichkeiten für die Erzeugung von Dienstleistungen.” In Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, 2nd ed., 13–46. Hamburg: Dr. Kovac, 2022.
LibreCat
2022 | Book Chapter | LibreCat-ID: 50405
Faupel, Christian. “Entscheidungsunterstützung durch das Controlling mittels Reporting Design.” In Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 2nd ed., 119–43. Hamburg: Dr. Kovac, 2022.
LibreCat
2022 | Book (Editor) | LibreCat-ID: 37399
Betz, Stefan, ed. Aktuelle Fragestellungen Zu Produktion, Controlling Und Logistik. Hamburg: Dr. Kovac, 2022.
LibreCat
2022 | Working Paper | LibreCat-ID: 35801 |
Safaei, Reyhaneh. Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges. Vol. 79. TAF Working Paper Serie, 2022.
LibreCat
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 35802 |
Shabestari, Mehrzad Azmi, and Reyhaneh Safaei. Changes in Transfer Pricing Regulations and Corporate Investment Decisions, 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
2022 | Journal Article | LibreCat-ID: 29317
Letmathe, Sebastian, Yuanhua Feng, and André Uhde. “Semiparametric GARCH Models with Long Memory Applied to Value at Risk and Expected Shortfall.” Journal of Risk, n.d. https://doi.org/10.21314/JOR.2022.044.
LibreCat
| DOI
2021 | Journal Article | LibreCat-ID: 25042
Mutschmann, Martin, Tim Hasso, and Matthias Pelster. “Dark Triad Managerial Personality and Financial Reporting Manipulation.” Journal of Business Ethics, n.d. https://doi.org/10.1007/s10551-021-04959-1.
LibreCat
| DOI
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 | Journal Article | LibreCat-ID: 23524
Cox, Caleb, Arzé Karam, and Matthias Pelster. “Two-Period Duopolies with Forward Markets.” Review of Industrial Organization, 2021. https://doi.org/10.1007/s11151-021-09839-6.
LibreCat
| Files available
| DOI
| Download (ext.)
2021 | Journal Article | LibreCat-ID: 22205
Hasso, Tim, Daniel Müller, Matthias Pelster, and Sonja Warkulat. “Who Participated in the GameStop Frenzy? Evidence from Brokerage Accounts.” Finance Research Letters, n.d. https://doi.org/10.1016/j.frl.2021.102140.
LibreCat
| Files available
| DOI
| Download (ext.)
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 | Book Chapter | LibreCat-ID: 22221
Blankenfeldt, Maximilian, Jens Müller, and Arndt Weinrich. “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis.” In Intangibles - Immaterielle Werte, edited by Alexander Vögele, 2nd ed. München: C.H.Beck, 2021.
LibreCat
2021 | Journal Article | LibreCat-ID: 22523 |
Warkulat, Sonja, Sebastian Krull, Regina Ortmann, Nina Klocke, and Matthias Pelster. “COVID-19 Reporting and Willingness to Pay for Leisure Activities.” Covid Economics, no. 83 (2021): 183–205.
LibreCat
| Download (ext.)
2021 | Journal Article | LibreCat-ID: 22631
Krull, Sebastian, David D. Loschelder, and Lea Boecker. “The Power and Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use.” Frontiers in Psychology, 2021. https://doi.org/10.3389/fpsyg.2021.624198.
LibreCat
| DOI
2021 | Journal Article | LibreCat-ID: 5163
Uhde, André. “Tax Avoidance through Securitization.” The Quarterly Review of Economics and Finance 79 (2021): 411–21. https://doi.org/10.1016/j.qref.2020.07.008.
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: 26775
Pelster, Matthias, Annette Hofmann, Nina Klocke, and Sonja Warkulat. “Dark Triad Personality Traits and Selective Hedging.” Journal of Business Ethics, n.d. https://doi.org/10.1007/s10551-021-04985-z.
LibreCat
| DOI
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 | Dissertation | LibreCat-ID: 37396
Fiedler, Moritz. Development of a Strategic Controlling Concept. Hamburg: Dr. Kovac, 2021.
LibreCat
2021 | Working Paper | LibreCat-ID: 37136
Ichev, Riste, Jernej Koren, Urska Kosi, Katarina Sitar Sustar, and Aljosa Valentincic. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2021.
LibreCat
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 41197
Ortmann, Regina, Sonja Warkulat, Sebastian Krull, Nina Klocke, and Matthias Pelster. COVID-19 Reporting and Willingness to Pay for Leisure Activities. Vol. 83. Working Paper in Covid Economics: Vetted and REal-Time Papers, 2021.
LibreCat
2021 | Working Paper | LibreCat-ID: 41184
Ortmann, Regina, Dirk Simons, and Dennis Voeller. Real Effects of an International Tax Reform for MNEs. Vol. 64. TRR 266 Working Paper Series, 2021.
LibreCat
2021 | Journal Article | LibreCat-ID: 46049
Dyck, Daniel. “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken.” Junior Management Science 6, no. 1 (2021): 100–148.
LibreCat
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 | Working Paper | LibreCat-ID: 36060
Hippert, Benjamin, and André Uhde. CDS Investors’ Risk Perceptions of M&A Announcements, n.d.
LibreCat