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568 Publications
2021 | Book Chapter | LibreCat-ID: 22221
Blankenfeldt, M., Müller, J., & Weinrich, A. (2021). Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis. In A. Vögele (Ed.), Intangibles - Immaterielle Werte (2nd ed.). C.H.Beck.
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2021 | Journal Article | LibreCat-ID: 22523 | 
Warkulat, S., Krull, S., Ortmann, R., Klocke, N., & Pelster, M. (2021). COVID-19 reporting and willingness to pay for leisure activities. Covid Economics, 83, 183–205.
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2021 | Journal Article | LibreCat-ID: 22631
Krull, S., Loschelder, D. D., & Boecker, L. (2021). The Power and Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use. Frontiers in Psychology. https://doi.org/10.3389/fpsyg.2021.624198
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2021 | Journal Article | LibreCat-ID: 5163
Uhde, A. (2021). Tax avoidance through securitization. The Quarterly Review of Economics and Finance, 79, 411–421. https://doi.org/10.1016/j.qref.2020.07.008
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2021 | Journal Article | LibreCat-ID: 21401
Bornemann, T., Schipp, A., & Sureth-Sloane, C. (2021). Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung. Deutsches Steuerrecht, 59(3), 182–190.
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2021 | Report | LibreCat-ID: 22213
Lorenz, J., Sureth-Sloane, C., & Diller, M. (2021). Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten. Executive Summary. https://doi.org/10.52569/eexu5414
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2021 | Newspaper Article | LibreCat-ID: 21402
Sureth-Sloane, C., & Simons, D. (2021). Wie kompliziert darf eine Regel sein? Frankfurter Allgemeine Zeitung, Nr. 20.
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2021 | Report | LibreCat-ID: 24517
Harst, S., Schanz, D., Siegel, F., & Sureth-Sloane, C. (2021). 2020 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency. https://doi.org/10.52569/jtln9499
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2021 | Misc | LibreCat-ID: 29052
Lagarden, M., Schreiber, U., Simons, D., & Sureth-Sloane, C. (2021). Wem nutzt Public Country-by-Country Reporting? Schmalenbach IMPULSE.
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2021 | Book | LibreCat-ID: 29053
Maßbaum, A., & Sureth-Sloane, C. (2021). Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage. Neue Wirtschafts-Briefe.
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2021 | Newspaper Article | LibreCat-ID: 29055
Sureth-Sloane, C. (2021). Zur Komplexität des Steuersystems. Süddeutsche Zeitung.
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2021 | Journal Article | LibreCat-ID: 26775
Pelster, M., Hofmann, A., Klocke, N., & Warkulat, S. (n.d.). Dark Triad Personality Traits and Selective Hedging. Journal of Business Ethics. https://doi.org/10.1007/s10551-021-04985-z
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2021 | Journal Article | LibreCat-ID: 36065
Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2021). When do firms highlight their effective tax rate? Accounting and Business Research, 53(1), 1–37. https://doi.org/10.1080/00014788.2021.1958669
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2021 | Dissertation | LibreCat-ID: 37396
Fiedler, M. (2021). Development of a Strategic Controlling Concept. Dr. Kovac.
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2021 | Working Paper | LibreCat-ID: 37136
Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., & Valentincic, A. (2021). Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.
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2021 | Working Paper | LibreCat-ID: 41197
Ortmann, R., Warkulat, S., Krull, S., Klocke, N., & Pelster, M. (2021). COVID-19 Reporting and Willingness to Pay for Leisure Activities (Vol. 83).
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2021 | Working Paper | LibreCat-ID: 41184
Ortmann, R., Simons, D., & Voeller, D. (2021). Real effects of an international tax reform for MNEs (Vol. 64).
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2021 | Journal Article | LibreCat-ID: 46049
Dyck, D. (2021). Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken. Junior Management Science, 6(1), 100–148.
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2021 | Journal Article | LibreCat-ID: 46051
Asenkerschbaumer, S., & Sureth-Sloane, C. (2021). Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen. Schmalenbach IMPULSE, 1(1), 1–2.
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2021 | Working Paper | LibreCat-ID: 36060
Hippert, B., & Uhde, A. (n.d.). CDS Investors’ Risk Perceptions of M&A Announcements.
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2021 | Working Paper | LibreCat-ID: 36063
Hippert, B., Uhde, A., & Wengerek, S. T. (n.d.). Determinants of CDS Trading on Major Banks.
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2021 | Working Paper | LibreCat-ID: 49876
Giese, H. (2021). Tax Evasion Penalties and Aggressive Tax Avoidance.
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2021 | Journal Article | LibreCat-ID: 49870
Graßl, B., & Giese, H. (2021). Überwälzung von Digitalsteuern. beck.digitax, 1, 13–21.
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2021 | Newspaper Article | LibreCat-ID: 45855
Asenkerschbaumer, S., Buhl, H.-U., Sureth-Sloane, C., & Weißenberger, B. E. (2021). Georg Giersberg: die Stimme für die BWL. Frankfurter Allgemeine Zeitung, 101, S. 20, Sp. 2-5.
LibreCat
2021 | Report | LibreCat-ID: 22923
Fochmann, M., Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2021). Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten. https://doi.org/10.52569/xgkv7897
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| DOI
2021 | Working Paper | LibreCat-ID: 29056 |
Diller, M., Lorenz, J., Schneider, G., & Sureth-Sloane, C. (2021). 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.
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2021 | Working Paper | LibreCat-ID: 29313
Wengerek, S. T., & Uhde, A. (2021). Share Price Reactions to Tariff Imposition Announcements in the Trump Era – an Event Study of the Trade Conflict.
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2021 | Working Paper | LibreCat-ID: 29315
Hippert, B., & Uhde, A. (2021). CDS investors’ risk perceptions of M&A announcements.
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2021 | Working Paper | LibreCat-ID: 29316
Hippert, B., Uhde, A., & Wengerek, S. T. (2021). Risk allocation through securitization - Evidence from non-performing loans.
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2021 | Report | LibreCat-ID: 49277
Fochmann, M., Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2021). Tax Burden on German Companies – Income Tax Burden and Administrative Costs. https://doi.org/10.52569/NCAI8648
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| DOI
2020 | Journal Article | LibreCat-ID: 19895
Steiger, S., & Pelster, M. (2020). Social interactions and asset pricing bubbles. Journal of Economic Behavior & Organization, 179, 503–522. https://doi.org/10.1016/j.jebo.2020.09.020
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| DOI
2020 | Journal Article | LibreCat-ID: 21403
Binder, S., & Lorenz, J. (2020). Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung. Der Konzern, 18(3), 98–104.
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2020 | Working Paper | LibreCat-ID: 21406 |
Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2020). Tax Misperception and Its Effects on Decision Making - a Literature Review (Vol. No. 39).
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2020 | Report | LibreCat-ID: 21407 |
Bornemann, T., Schipp, A., & Sureth-Sloane, C. (2020). 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen. https://doi.org/10.52569/ILCP9945
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2020 | Book Chapter | LibreCat-ID: 21408
Diller, M., Lorenz, J., & Meier, D. (2020). Tax Avoidance and Social Control. In J. S. Neufeld, U. Buscher, R. Lasch, D. Möst, & J. Schönberger (Eds.), Operations Research Proceedings 2019 (pp. 633–639). Springer. https://doi.org/10.1007/978-3-030-48439-2_77
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| DOI
2020 | Working Paper | LibreCat-ID: 21409 |
Eberhartinger, E., Speitmann, R., & Sureth-Sloane, C. (2020). Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks (Vol. #2020-01).
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2020 | Working Paper | LibreCat-ID: 21410 |
Eberhartinger, E., Speitmann, R., & Sureth-Sloane, C. (2020). How Does Trust Affect Concessionary Behavior in Tax Bargaining? (Vol. No. 41).
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2020 | Working Paper | LibreCat-ID: 21411 |
Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2020). When Do Firms Highlight Their Effective Tax Rate? (Vol. No. 37).
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2020 | Journal Article | LibreCat-ID: 21412
Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2020). Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung. Deutsches Steuerrecht, 58(42), 2327–2334.
LibreCat
2020 | Report | LibreCat-ID: 21414 |
Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2020). Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise. https://doi.org/10.52569/RUHF6645
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2020 | Journal Article | LibreCat-ID: 21415
Hoppe, T. (2020). Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average. Australian Tax Forum, 35(4), 451–475.
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2020 | Working Paper | LibreCat-ID: 21416 |
Hoppe, T. (2020). Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average (Vol. No. 14).
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2020 | Report | LibreCat-ID: 21417 |
Hoppe, T., Schanz, D., Schipp, A., Siegel, F., Sturm, S., & Sureth-Sloane, C. (2020). 2018 Global MNC Tax Complexity Survey. https://doi.org/10.52569/RPVO1003
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2020 | Working Paper | LibreCat-ID: 21418 |
Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2020). Measuring Tax Complexity Across Countries: A Survey Study on MNCs (Vol. No. 5).
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2020 | Working Paper | LibreCat-ID: 21419 |
Hoppe, T., Schanz, D., Sturm, S., Sureth-Sloane, C., & Voget, J. (2020). The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries (Vol. No. 13).
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2020 | Journal Article | LibreCat-ID: 21422 |
Sureth-Sloane, C. (2020). Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland. AWV-Informationen, (5), 16–19.
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2020 | Journal Article | LibreCat-ID: 21539
Ortmann, R., Pelster, M., & Wengerek, S. T. (2020). COVID-19 and investor behavior. Finance Research Letters. https://doi.org/10.1016/j.frl.2020.101717
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2020 | Working Paper | LibreCat-ID: 17703
Wengerek, S. T. (2020). Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict.
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2020 | Journal Article | LibreCat-ID: 17730
Ortmann, R., Pelster, M., & Wengerek, S. T. (2020). COVID-19 and investor behavior. Finance Research Letters, 37. https://doi.org/10.1016/j.frl.2020.101717
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2020 | Journal Article | LibreCat-ID: 19043
Hasso, T., Pelster, M., & Breitmayer, B. (2020). Terror attacks and individual investor behavior: Evidence from the 2015–2017 European terror attacks. Journal of Behavioral and Experimental Finance, 28. https://doi.org/10.1016/j.jbef.2020.100397
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