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593 Publications
2024 | Book (Editor) | LibreCat-ID: 55890
Produktion, Logistik und Controlling im Zeitalter der Digitalisierung
S. Betz, ed., Produktion, Logistik und Controlling im Zeitalter der Digitalisierung, Dr. Kovac, Hamburg, 2024.
LibreCat
S. Betz, ed., Produktion, Logistik und Controlling im Zeitalter der Digitalisierung, Dr. Kovac, Hamburg, 2024.
2024 | Journal Article | LibreCat-ID: 56653 |

Steuerwettbewerb als Chance
K. Birnbaum, J.H. Heckemeyer, A. Linau, C. Sureth-Sloane, Schmalenbach IMPULSE 3 (2024) 1–17.
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K. Birnbaum, J.H. Heckemeyer, A. Linau, C. Sureth-Sloane, Schmalenbach IMPULSE 3 (2024) 1–17.
2024 | Working Paper | LibreCat-ID: 56814 |

Too Complex to Cooperate? Tax Complexity and Cooperative Compliance
A. Schipp, Too Complex to Cooperate? Tax Complexity and Cooperative Compliance, 2024.
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A. Schipp, Too Complex to Cooperate? Tax Complexity and Cooperative Compliance, 2024.
2024 | Working Paper | LibreCat-ID: 56817 |

Firms' Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods
H. Giese, V. Heinemann-Heile, Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods, 2024.
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H. Giese, V. Heinemann-Heile, Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods, 2024.
2024 | Working Paper | LibreCat-ID: 56816 |

The Downsides of Democracy? The Case of Tax Complexity
H. Giese, A. Schipp, The Downsides of Democracy? The Case of Tax Complexity, 2024.
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H. Giese, A. Schipp, The Downsides of Democracy? The Case of Tax Complexity, 2024.
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: 35785 |

Firms' Tax Misperception
V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Firms’ Tax Misperception, 2024.
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V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Firms’ Tax Misperception, 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: 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.
LibreCat
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.
LibreCat
| DOI
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.
LibreCat
| DOI
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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| DOI
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.