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.
623 Publications
2025 | Journal Article | LibreCat-ID: 62733
The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment
T. Bornemann, A.-L. Moosmann, Z. Novotny-Farkas, European Accounting Review 34 (2025) 89–122.
LibreCat
| DOI
T. Bornemann, A.-L. Moosmann, Z. Novotny-Farkas, European Accounting Review 34 (2025) 89–122.
2025 | Journal Article | LibreCat-ID: 62732
Does Fair Value Taxation Affect Banks' Investment Portfolio and Risk-Taking?
T. Bornemann, S. Auer, E. Eberhartinger, Journal of the American Taxation Association 47 (2025) 7–30.
LibreCat
| DOI
T. Bornemann, S. Auer, E. Eberhartinger, Journal of the American Taxation Association 47 (2025) 7–30.
2025 | Working Paper | LibreCat-ID: 46047 | 
How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty
A. Chen, P. Hieber, C. Sureth-Sloane, How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty, 2025.
LibreCat
| DOI
| Download (ext.)
A. Chen, P. Hieber, C. Sureth-Sloane, How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty, 2025.
2025 | Report | LibreCat-ID: 60733 |
2024 Global Tax Complexity Survey
K. Gerdes, S. Harst, D. Schanz, C. Sureth-Sloane, 2024 Global Tax Complexity Survey, TRR 266 Accounting for Transparency, 2025.
LibreCat
| DOI
| Download (ext.)
K. Gerdes, S. Harst, D. Schanz, C. Sureth-Sloane, 2024 Global Tax Complexity Survey, TRR 266 Accounting for Transparency, 2025.
2025 | Working Paper | LibreCat-ID: 46048
Tax Disputes - The Role of Technology and Controversy Expertise
D. Dyck, J. Lorenz, C. Sureth-Sloane, Tax Disputes - The Role of Technology and Controversy Expertise, 2025.
LibreCat
| DOI
| Download (ext.)
D. Dyck, J. Lorenz, C. Sureth-Sloane, Tax Disputes - The Role of Technology and Controversy Expertise, 2025.
2025 | Working Paper | LibreCat-ID: 60926 |
Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences
K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences, 2025.
LibreCat
| DOI
| Download (ext.)
K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences, 2025.
2025 | Journal Article | LibreCat-ID: 60949
Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?
H. Giese, S. Holtmann, R. Koch, D. Langenmayr, ifo Schnelldienst 78 (2025) 34–40.
LibreCat
H. Giese, S. Holtmann, R. Koch, D. Langenmayr, ifo Schnelldienst 78 (2025) 34–40.
2025 | Journal Article | LibreCat-ID: 63470
Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects
L. Wiredu, Junior Management Science 10 (2025) 985–1008.
LibreCat
| DOI
L. Wiredu, Junior Management Science 10 (2025) 985–1008.
2025 | Working Paper | LibreCat-ID: 65379
ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen
P. Hofmann, S. Sievers, R. Li, ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen, KoR, 2025.
LibreCat
| DOI
P. Hofmann, S. Sievers, R. Li, ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen, KoR, 2025.
2025 | Journal Article | LibreCat-ID: 56641 |
Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency
M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review 100 (2025) 71–102.
LibreCat
| DOI
| Download (ext.)
M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review 100 (2025) 71–102.
2025 | Journal Article | LibreCat-ID: 63579
How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty
A. Chen, P. Hieber, C. Sureth-Sloane, International Tax and Public Finance (2025).
LibreCat
| DOI
A. Chen, P. Hieber, C. Sureth-Sloane, International Tax and Public Finance (2025).
2025 | Journal Article | LibreCat-ID: 58500
Anti-Tax Avoidance Rules and Tax Complexity
D. Schanz, F. Siegel, C. Sureth-Sloane, World Tax Journal 17 (2025) 1–23.
LibreCat
| Download (ext.)
D. Schanz, F. Siegel, C. Sureth-Sloane, World Tax Journal 17 (2025) 1–23.
2025 | Journal Article | LibreCat-ID: 56482
Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien
R. Maiterth, Y. Piper, C. Sureth-Sloane, Steuer und Wirtschaft 102 (2025) 67–81.
LibreCat
R. Maiterth, Y. Piper, C. Sureth-Sloane, Steuer und Wirtschaft 102 (2025) 67–81.
2025 | Journal Article | LibreCat-ID: 62110
Steuern und Steuergerechtigkeit – Ein Gespräch
K. Schönhärl, C. Sureth-Sloane, Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025) 1–31.
LibreCat
| DOI
K. Schönhärl, C. Sureth-Sloane, Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025) 1–31.
2025 | Working Paper | LibreCat-ID: 65383
Beer, Cars & Fundamentals: Predicting German M& A activity
S. Sievers, R. Li, D. Degen, J. Kengelbach, F. Pietrogrande, Beer, Cars & Fundamentals: Predicting German M& A Activity, 2025.
LibreCat
| DOI
S. Sievers, R. Li, D. Degen, J. Kengelbach, F. Pietrogrande, Beer, Cars & Fundamentals: Predicting German M& A Activity, 2025.
2025 | Working Paper | LibreCat-ID: 59096 |
Corporate Tax Planning and Technology-Based Enforcement
D. Dyck, Corporate Tax Planning and Technology-Based Enforcement, 2025.
LibreCat
| DOI
| Download (ext.)
D. Dyck, Corporate Tax Planning and Technology-Based Enforcement, 2025.
2025 | Working Paper | LibreCat-ID: 65863 |
Brexit and European Corporate Bond Markets
B. Franke, U. Kosi, P. Stoczek, Brexit and European Corporate Bond Markets, TRR 266 Accounting for Transparency , 2025.
LibreCat
| DOI
| Download (ext.)
B. Franke, U. Kosi, P. Stoczek, Brexit and European Corporate Bond Markets, TRR 266 Accounting for Transparency , 2025.
2025 | Journal Article | LibreCat-ID: 63580
Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen
D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Steuer Und Wirtschaft 102 (2025) 26–44.
LibreCat
D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Steuer Und Wirtschaft 102 (2025) 26–44.
2024 | Journal Article | LibreCat-ID: 49868
Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung
L. Schön, B. Graßl, H. Giese, Steuer und Wirtschaft (2024) 71–92.
LibreCat
L. Schön, B. Graßl, H. Giese, Steuer und Wirtschaft (2024) 71–92.
2024 | Journal Article | LibreCat-ID: 50747
Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen
S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Deutsches Steuerrecht 62 (2024) 914–921.
LibreCat
S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Deutsches Steuerrecht 62 (2024) 914–921.