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629 Publications


2026 | Working Paper | LibreCat-ID: 63835
@book{Maiterth_Piper_Sureth-Sloane_2026, series={TRR 266 Accounting for Transparency Working Paper Series No. 221}, title={Liquidity Effects of a Wealth Tax on Residential Rental Real Estate}, DOI={10.2139/ssrn.6147767}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}, year={2026}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 221} }
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2026 | Newspaper Article | LibreCat-ID: 64904
@article{Kombert_Sureth-Sloane_2026, title={Schocks durch Zölle und Steuern. Handelskonflikte und Abkommen werden zur zentralen Frage für Unternehmen. Wie bewältigen sie die neue Unsicherheit?}, number={51}, journal={Frankfurter Allgemeine Zeitung}, author={Kombert, Sounia and Sureth-Sloane, Caren}, year={2026}, pages={16, Sp. 1-4} }
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2026 | Journal Article | LibreCat-ID: 64903
@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2026, title={Steuerkomplexität: Wie lässt sie sich messen und welche Folgen hat sie?}, DOI={10.54585/IEZK8936}, number={6}, journal={Schmalenbach IMPULSE}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2026}, pages={1–12} }
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2026 | Journal Article | LibreCat-ID: 63577
@article{Eberhartinger_Speitmann_Sureth-Sloane_2026, title={Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity}, volume={60}, DOI={10.1016/j.intaccaudtax.2026.100759}, journal={Journal of International Accounting, Auditing and Taxation (JIAAT)}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2026} }
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2026 | Journal Article | LibreCat-ID: 56815
@article{Schipp_Siahaan_Sureth-Sloane_2026, title={Determinants of Tax Complexity: Evidence from a Developing Country}, volume={54}, DOI={http://dx.doi.org/10.2139/ssrn.4924632}, number={2}, journal={Intertax}, author={Schipp, Adrian and Siahaan, Fernando and Sureth-Sloane, Caren}, year={2026}, pages={102–122} }
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2026 | Working Paper | LibreCat-ID: 65737 | OA
@book{Maiterth_Piper_Schneider_2026, series={TRR 266 Accounting for Transparency Working Paper Series No. 239}, title={Preferences for Taxing Wealth and Income}, DOI={10.2139/ssrn.6832418}, author={Maiterth, Ralf and Piper, Yuri and Schneider, Cornelius}, year={2026}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 239} }
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2026 | Working Paper | LibreCat-ID: 66348
@book{Rahali_Beyer_Gassen_Geschonke, title={Neue Mikrodaten zu Unternehmensinsolvenzen in Deutschland: Die insol Datenbank}, author={Rahali, Mahdi and Beyer, Bianca and Gassen, Joachim and Geschonke, Sebastian} }
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2026 | Working Paper | LibreCat-ID: 66357
@book{Rahali, title={COVID-19 insolvency moratoria, firm selection, and allocative efficiency}, author={Rahali, Mahdi} }
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2026 | Journal Article | LibreCat-ID: 66497
@article{Kaeser_Schanz_Sureth-Sloane_2026, title={Steuern, Standort, Unternehmensstrategie – Wie wettbewerbsfähig sind Deutschlands Steuer-, Zoll- und Investitionspolitik?}, volume={6}, DOI={10.54585/CLIM8326}, number={1–4}, journal={Schmalenbach IMPULSE}, author={Kaeser, Christian and Schanz, Deborah and Sureth-Sloane, Caren}, year={2026} }
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2026 | Journal Article | LibreCat-ID: 66840
@article{Danner_Lagarden_Martini_Niemann_Oestreicher_Sassmann_Schreiber_Simons_Sureth-Sloane_Voeller_2026, title={Mandatory Binding Arbitration – Economic Evaluation of an International Norm}, volume={33}, DOI={10.59403/pmxpqx}, number={5}, journal={International Transfer Pricing Journal}, author={Danner, Christian and Lagarden, Martin and Martini, Jan Thomas and Niemann, Rainer and Oestreicher, Andreas and Sassmann, Juliane and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren and Voeller, Dennis}, year={2026} }
LibreCat | DOI
 

2026 | Journal Article | LibreCat-ID: 66839
@article{Koch_Sureth-Sloane_2026, title={Steuern und Zölle als strategische Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland}, volume={79}, number={35}, journal={Der Betrieb}, author={Koch, Reinald and Sureth-Sloane, Caren}, year={2026}, pages={2110–2177} }
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2026 | Journal Article | LibreCat-ID: 65894 | OA
@article{Ichev_Koren_Kosi_Sitar Sustar_Valentincic_2026, title={Cost of debt for private firms revisited: voluntary audits as a reflection of risk}, volume={109}, DOI={10.1016/j.iref.2026.105474}, number={105474}, journal={International Review of Economics & Finance}, publisher={Elsevier }, author={Ichev, Riste and Koren, Jernej and Kosi, Urska and Sitar Sustar, Katarina and Valentincic, Aljosa}, year={2026} }
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2026 | Journal Article | LibreCat-ID: 65860 | OA
@article{Gulenko_Kohlhase_Kosi_2026, title={The Role of Stakeholders in CSR Reporting of Non-Listed Banks}, DOI={10.1080/17449480.2026.2631702}, journal={Accounting in Europe}, publisher={Informa UK Limited}, author={Gulenko, Maryna and Kohlhase, Saskia and Kosi, Urska}, year={2026}, pages={1–35} }
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2026 | Journal Article | LibreCat-ID: 65315
@article{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2026, title={Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency}, volume={24}, number={1}, journal={eJournal of Tax Research}, author={Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2026}, pages={1–37} }
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2026 | Journal Article | LibreCat-ID: 66443
@article{Sureth_2026, title={Steuersicherheit als Standortfaktor: Planbarkeit statt Investitionshemmnis}, volume={81}, number={29}, journal={Betriebs-Berater}, author={Sureth, Caren}, year={2026}, pages={I} }
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2026 | Working Paper | LibreCat-ID: 66449 | OA
@book{Hanke_Uhde_Feng_2026, title={Application of Novel Exponential (Semi-)Parametric Short and Long  Memory GARCH Models under Regulatory Requirements of Basel III}, author={Hanke, Dominik Christian and Uhde, André and Feng, Yuanhua}, year={2026} }
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2026 | Working Paper | LibreCat-ID: 66447 | OA
@book{Hanke_Feng_Uhde_2026, title={Comparing the behaviors of some original short  and long memory exponential volatility models}, author={Hanke, Dominik Christian and Feng, Yuanhua and Uhde, André}, year={2026} }
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2026 | Working Paper | LibreCat-ID: 65862
@book{Beyer_Flagmeier_Kosi_2026, series={TRR 266 Accounting for Transparency Working Paper Series No. 143}, title={Private Peers’ Disclosure Transparency and Public Firms’ Information Environment}, DOI={10.2139/ssrn.4438123}, publisher={TRR 266 Accounting for Transparency}, author={Beyer, Bianca and Flagmeier, Vanessa and Kosi, Urska}, year={2026}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 143} }
LibreCat | DOI
 

2026 | Working Paper | LibreCat-ID: 66347
@book{Rahali_Kosi_Gassen, title={The spatial and sectoral incidence of Germany’s COVID-19 insolvency gap}, author={Rahali, Mahdi and Kosi, Urska and Gassen, Joachim} }
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2026 | Working Paper | LibreCat-ID: 65896
@book{Böing_Kosi, title={Dissemination of information by small caps}, author={Böing, Dennis and Kosi, Urska} }
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