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588 Publications
2024 | Journal Article | LibreCat-ID: 56855
Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie
C. Sureth-Sloane, H. Giese, SWK Steuer- und WirtschaftsKartei (2024) 1260–1264.
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C. Sureth-Sloane, H. Giese, SWK Steuer- und WirtschaftsKartei (2024) 1260–1264.
2024 | Journal Article | LibreCat-ID: 57546 |

Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting
J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, C. Sureth-Sloane, Schmalenbach Journal of Business Research (2024).
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J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, C. Sureth-Sloane, Schmalenbach Journal of Business Research (2024).
2024 | Working Paper | LibreCat-ID: 56767 |

Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen
K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen, 2024.
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K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen, 2024.
2024 | Working Paper | LibreCat-ID: 49873 |

Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications
H. Giese, R. Koch, C. Sureth-Sloane, Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications, 2024.
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H. Giese, R. Koch, C. Sureth-Sloane, Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications, 2024.
2024 | Working Paper | LibreCat-ID: 35785 |

Firms' Tax Misperception
M. Fochmann, V. Heinemann-Heile, H.-P. Huber, C. Sureth-Sloane, Firms’ Tax Misperception, 2024.
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M. Fochmann, V. Heinemann-Heile, H.-P. Huber, C. Sureth-Sloane, Firms’ Tax Misperception, 2024.
2024 | Working Paper | LibreCat-ID: 56727 |

Tax Complexity and Foreign Direct Investment
I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, J. Voget, Tax Complexity and Foreign Direct Investment, 2024.
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I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, J. Voget, Tax Complexity and Foreign Direct Investment, 2024.
2024 | Journal Article | LibreCat-ID: 54530
Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen
K.A. Schulz, C. Sureth-Sloane, Steuer und Wirtschaft 101 (2024) 335–353.
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K.A. Schulz, C. Sureth-Sloane, Steuer und Wirtschaft 101 (2024) 335–353.
2024 | Working Paper | LibreCat-ID: 56815 |

Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country
A. Schipp, F. Siahaan, C. Sureth-Sloane, Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country, 2024.
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A. Schipp, F. Siahaan, C. Sureth-Sloane, Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country, 2024.
2024 | Working Paper | LibreCat-ID: 57902 |

The Effects of Tax Reform on Labor Demand within Tax Departments
H. Giese, D. Lynch, K.A. Schulz, C. Sureth-Sloane, The Effects of Tax Reform on Labor Demand within Tax Departments, 2024.
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H. Giese, D. Lynch, K.A. Schulz, C. Sureth-Sloane, The Effects of Tax Reform on Labor Demand within Tax Departments, 2024.
2023 | Journal Article | LibreCat-ID: 47921
Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated
R. Hahn, D. Reimsbach, C. Wickert, Organization & Environment 36 (2023) 3–16.
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R. Hahn, D. Reimsbach, C. Wickert, Organization & Environment 36 (2023) 3–16.
2023 | Journal Article | LibreCat-ID: 47922
DARC 2023 at Radboud University: Societal challenges in accounting research and education
K. De Meyst, T. Niederkofler, D. Reimsbach, Maandblad Voor Accountancy En Bedrijfseconomie 97 (2023) 153–155.
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K. De Meyst, T. Niederkofler, D. Reimsbach, Maandblad Voor Accountancy En Bedrijfseconomie 97 (2023) 153–155.
2023 | Working Paper | LibreCat-ID: 46044
Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids
H. Giese, S. Holtmann, Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids, 2023.
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H. Giese, S. Holtmann, Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids, 2023.
2023 | Journal Article | LibreCat-ID: 29050 |

When Do Firms Highlight Their Effective Tax Rate?
V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research 53 (2023) 1–37.
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V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research 53 (2023) 1–37.
2023 | Journal Article | LibreCat-ID: 46042 |

Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises
R. Koch, S. Holtmann, H. Giese, Journal of Business Economics 93 (2023) 59–109.
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R. Koch, S. Holtmann, H. Giese, Journal of Business Economics 93 (2023) 59–109.
2023 | Journal Article | LibreCat-ID: 22924 |

The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, European Accounting Review 32 (2023) 239–273.
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T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, European Accounting Review 32 (2023) 239–273.
2023 | Report | LibreCat-ID: 48414 |

Umfrage: Tax Compliance und Verrechnungspreise
S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Umfrage: Tax Compliance und Verrechnungspreise, TRR 266 Accounting for Transparency, 2023.
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S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Umfrage: Tax Compliance und Verrechnungspreise, TRR 266 Accounting for Transparency, 2023.
2023 | Journal Article | LibreCat-ID: 46043
Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane
R. Unterstell, forschung - Das Magazin der Deutschen Forschungsgemeinschaft (2023) 6–9.
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R. Unterstell, forschung - Das Magazin der Deutschen Forschungsgemeinschaft (2023) 6–9.
2023 | Working Paper | LibreCat-ID: 34798
The conditional impact of market consolidation and market power on banking stability – Evidence from Europe
S. Herwald, S. Voigt, A. Uhde, The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe, n.d.
LibreCat
S. Herwald, S. Voigt, A. Uhde, The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe, n.d.
2023 | Journal Article | LibreCat-ID: 41192
Distortional effects of separate accounting and formula apportionment on factor allocation
R. Ortmann, E. Pummerer, Journal of Business Economics (2023).
LibreCat
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R. Ortmann, E. Pummerer, Journal of Business Economics (2023).
2023 | Journal Article | LibreCat-ID: 42635
Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing
S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane, Intertax 51 (2023) 272–289.
LibreCat
S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane, Intertax 51 (2023) 272–289.