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589 Publications
2024 | Working Paper | LibreCat-ID: 56816 | 
Giese, Henning, and Adrian Schipp. The Downsides of Democracy? The Case of Tax Complexity. TRR 266 Accounting for Transparency Working Paper Series No. 153, 2024. https://dx.doi.org/10.2139/ssrn.4934571.
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2024 | Journal Article | LibreCat-ID: 56855
Sureth-Sloane, Caren, and Henning Giese. “Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie.” SWK Steuer- und WirtschaftsKartei, no. 30 (2024): 1260–64.
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2024 | Journal Article | LibreCat-ID: 57546 |
Bischof, Jannis, Joachim Gassen, Anna Rohlfing-Bastian, Davud Rostam-Afschar, and Caren Sureth-Sloane. “Accounting for Transparency: A Framework and Three Applications in Tax, Managerial, and Financial Accounting.” Schmalenbach Journal of Business Research , 2024. https://doi.org/10.1007/s41471-024-00200-7.
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2024 | Working Paper | LibreCat-ID: 56767 |
Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. TRR 266 Accounting for Transparency Working Paper Series No. 161, 2024. https://dx.doi.org/10.2139/ssrn.4999404.
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2024 | Working Paper | LibreCat-ID: 49873 |
Giese, Henning, Reinald Koch, and Caren Sureth-Sloane. Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications. TRR 266 Accounting for Transparency Working Paper Series No. 149, 2024. https://doi.org/10.2139/ssrn.4888151.
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2024 | Working Paper | LibreCat-ID: 35785 |
Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, and Caren Sureth-Sloane. Firms’ Tax Misperception. TRR 266 Accounting for Transparency Working Paper Series No. 108, 2024. https://doi.org/10.2139/ssrn.4300919.
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2024 | Working Paper | LibreCat-ID: 56727 |
Euler, Isabell, Simon Harst, Deborah Schanz, Caren Sureth-Sloane, and Johannes Voget. Tax Complexity and Foreign Direct Investment. TRR 266 Accounting for Transparency Working Paper Series No. 160, 2024. https://dx.doi.org/10.2139/ssrn.4990616.
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2024 | Journal Article | LibreCat-ID: 54530
Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.” Steuer und Wirtschaft 101, no. 4 (2024): 335–53.
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2024 | Working Paper | LibreCat-ID: 56815 |
Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country. TRR 266 Accounting for Transparency Working Paper Series No. 151, 2024. http://dx.doi.org/10.2139/ssrn.4924632.
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2024 | Working Paper | LibreCat-ID: 57902 |
Giese, Henning, Dan Lynch, Kim Alina Schulz, and Caren Sureth-Sloane. The Effects of Tax Reform on Labor Demand within Tax Departments. TRR 266 Accounting for Transparency Working Paper Series No. 171, 2024. https://dx.doi.org/10.2139/ssrn.5068550.
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2023 | Journal Article | LibreCat-ID: 47921
Hahn, Rüdiger, Daniel Reimsbach, and Christopher Wickert. “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.” Organization & Environment 36, no. 1 (2023): 3–16. https://doi.org/10.1177/10860266231151653.
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2023 | Journal Article | LibreCat-ID: 47922
De Meyst, Karen, Thomas Niederkofler, and Daniel Reimsbach. “DARC 2023 at Radboud University: Societal Challenges in Accounting Research and Education.” Maandblad Voor Accountancy En Bedrijfseconomie 97, no. 5/6 (2023): 153–55. https://doi.org/10.5117/mab.97.107215.
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2023 | Working Paper | LibreCat-ID: 46044
Giese, Henning, and Svea Holtmann. Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids. Vol. 118. TRR 266 Working Paper Series, 2023. https://doi.org/10.2139/ssrn.4394968.
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2023 | Journal Article | LibreCat-ID: 29050 |
Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research 53, no. 1 (2023): 1–37. https://doi.org/10.1080/00014788.2021.1958669.
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2023 | Journal Article | LibreCat-ID: 46042 |
Koch, Reinald, Svea Holtmann, and Henning Giese. “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.” Journal of Business Economics 93, no. 1–2 (2023): 59–109. https://doi.org/10.1007/s11573-022-01134-4.
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2023 | Journal Article | LibreCat-ID: 22924 |
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity.” European Accounting Review 32, no. 2 (2023): 239–73. https://doi.org/10.1080/09638180.2021.1951316.
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2023 | Report | LibreCat-ID: 48414 |
Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane. Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/hmje9021.
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2023 | Journal Article | LibreCat-ID: 46043
Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” forschung - Das Magazin der Deutschen Forschungsgemeinschaft, no. 1 (2023): 6–9.
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2023 | Working Paper | LibreCat-ID: 34798
Herwald, Sarah, Simone Voigt, and André Uhde. The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe, n.d.
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2023 | Journal Article | LibreCat-ID: 41192
Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate Accounting and Formula Apportionment on Factor Allocation.” Journal of Business Economics, 2023. https://doi.org/10.1007/s11573-022-01133-5.
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