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.
589 Publications
2024 | Working Paper | LibreCat-ID: 56816 | 
@book{Giese_Schipp_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 153}, title={The Downsides of Democracy? The Case of Tax Complexity}, DOI={https://dx.doi.org/10.2139/ssrn.4934571}, author={Giese, Henning and Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 153} }
LibreCat
| DOI
| Download (ext.)
2024 | Journal Article | LibreCat-ID: 56855
@article{Sureth-Sloane_Giese_2024, title={Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie}, number={30}, journal={SWK Steuer- und WirtschaftsKartei}, author={Sureth-Sloane, Caren and Giese, Henning}, year={2024}, pages={1260–1264} }
LibreCat
2024 | Journal Article | LibreCat-ID: 57546 |
@article{Bischof_Gassen_Rohlfing-Bastian_Rostam-Afschar_Sureth-Sloane_2024, title={Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting}, DOI={10.1007/s41471-024-00200-7}, journal={Schmalenbach Journal of Business Research }, author={Bischof, Jannis and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane, Caren}, year={2024} }
LibreCat
| DOI
| Download (ext.)
2024 | Working Paper | LibreCat-ID: 35785 |
@book{Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 108}, title={Firms’ Tax Misperception}, DOI={10.2139/ssrn.4300919}, author={Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 108} }
LibreCat
| DOI
| Download (ext.)
2024 | Working Paper | LibreCat-ID: 56767 |
@book{Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 161}, title={Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, DOI={https://dx.doi.org/10.2139/ssrn.4999404}, author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 161} }
LibreCat
| DOI
| Download (ext.)
2024 | Working Paper | LibreCat-ID: 49873 |
@book{Giese_Koch_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 149}, title={Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications}, DOI={10.2139/ssrn.4888151}, author={Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 149} }
LibreCat
| DOI
| Download (ext.)
2024 | Working Paper | LibreCat-ID: 56727 |
@book{Euler_Harst_Schanz_Sureth-Sloane_Voget_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 160}, title={Tax Complexity and Foreign Direct Investment}, DOI={https://dx.doi.org/10.2139/ssrn.4990616}, author={Euler, Isabell and Harst, Simon and Schanz, Deborah and Sureth-Sloane, Caren and Voget, Johannes}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 160} }
LibreCat
| DOI
| Download (ext.)
2024 | Journal Article | LibreCat-ID: 54530
@article{Schulz_Sureth-Sloane_2024, title={Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, volume={101}, number={4}, journal={Steuer und Wirtschaft}, author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, pages={335–353} }
LibreCat
2024 | Working Paper | LibreCat-ID: 56815 |
@book{Schipp_Siahaan_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 151}, title={Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country}, DOI={http://dx.doi.org/10.2139/ssrn.4924632}, author={Schipp, Adrian and Siahaan, Fernando and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 151} }
LibreCat
| DOI
| Download (ext.)
2024 | Working Paper | LibreCat-ID: 57902 |
@book{Giese_Lynch_Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 171}, title={The Effects of Tax Reform on Labor Demand within Tax Departments}, DOI={https://dx.doi.org/10.2139/ssrn.5068550}, author={Giese, Henning and Lynch, Dan and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 171} }
LibreCat
| DOI
| Download (ext.)
2023 | Journal Article | LibreCat-ID: 47921
@article{Hahn_Reimsbach_Wickert_2023, title={Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated}, volume={36}, DOI={10.1177/10860266231151653}, number={1}, journal={Organization & Environment}, publisher={SAGE Publications}, author={Hahn, Rüdiger and Reimsbach, Daniel and Wickert, Christopher}, year={2023}, pages={3–16} }
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 47922
@article{De Meyst_Niederkofler_Reimsbach_2023, title={DARC 2023 at Radboud University: Societal challenges in accounting research and education}, volume={97}, DOI={10.5117/mab.97.107215}, number={5/6}, journal={Maandblad voor Accountancy en Bedrijfseconomie}, publisher={Amsterdam University Press}, author={De Meyst, Karen and Niederkofler, Thomas and Reimsbach, Daniel}, year={2023}, pages={153–155} }
LibreCat
| DOI
2023 | Working Paper | LibreCat-ID: 46044
@book{Giese_Holtmann_2023, series={TRR 266 Working Paper Series}, title={Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids}, volume={118}, DOI={10.2139/ssrn.4394968}, author={Giese, Henning and Holtmann, Svea}, year={2023}, collection={TRR 266 Working Paper Series} }
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 29050 |
@article{Flagmeier_Müller_Sureth-Sloane_2023, title={When Do Firms Highlight Their Effective Tax Rate?}, volume={53}, DOI={10.1080/00014788.2021.1958669}, number={1}, journal={Accounting and Business Research}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2023}, pages={1–37} }
LibreCat
| DOI
| Download (ext.)
2023 | Journal Article | LibreCat-ID: 46042 |
@article{Koch_Holtmann_Giese_2023, title={Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}, volume={93}, DOI={10.1007/s11573-022-01134-4}, number={1–2}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Koch, Reinald and Holtmann, Svea and Giese, Henning}, year={2023}, pages={59–109} }
LibreCat
| DOI
| Download (ext.)
2023 | Journal Article | LibreCat-ID: 22924 |
@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2023, title={The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity}, volume={32}, DOI={10.1080/09638180.2021.1951316}, number={2}, journal={European Accounting Review}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2023}, pages={239–273} }
LibreCat
| DOI
| Download (ext.)
2023 | Report | LibreCat-ID: 48414 |
@book{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2023, title={Umfrage: Tax Compliance und Verrechnungspreise}, DOI={10.52569/hmje9021}, publisher={TRR 266 Accounting for Transparency}, author={Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2023} }
LibreCat
| DOI
| Download (ext.)
2023 | Journal Article | LibreCat-ID: 46043
@article{Unterstell_2023, title={Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane}, number={1}, journal={forschung - Das Magazin der Deutschen Forschungsgemeinschaft}, publisher={DFG}, author={Unterstell, Rembert}, year={2023}, pages={6–9} }
LibreCat
| Download (ext.)
2023 | Working Paper | LibreCat-ID: 34798
@book{Herwald_Voigt_Uhde, title={The conditional impact of market consolidation and market power on banking stability – Evidence from Europe}, author={Herwald, Sarah and Voigt, Simone and Uhde, André} }
LibreCat
2023 | Journal Article | LibreCat-ID: 41192
@article{Ortmann_Pummerer_2023, title={Distortional effects of separate accounting and formula apportionment on factor allocation}, DOI={10.1007/s11573-022-01133-5}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Ortmann, Regina and Pummerer, Erich}, year={2023} }
LibreCat
| DOI