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592 Publications
2024 | Journal Article | LibreCat-ID: 56653 | 
Birnbaum, Kirsten, et al. “Steuerwettbewerb als Chance.” Schmalenbach IMPULSE, vol. 3, 2024, pp. 1–17, doi:https://doi.org/10.54585/OAHI2295.
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2024 | Working Paper | LibreCat-ID: 56814 |
Schipp, Adrian. Too Complex to Cooperate? Tax Complexity and Cooperative Compliance. 2024, doi:https://dx.doi.org/10.2139/ssrn.4934559.
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2024 | Working Paper | LibreCat-ID: 56817 |
Giese, Henning, and Vanessa Heinemann-Heile. Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods. 2024, doi:https://dx.doi.org/10.2139/ssrn.4972829.
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2024 | Working Paper | LibreCat-ID: 56816 |
Giese, Henning, and Adrian Schipp. The Downsides of Democracy? The Case of Tax Complexity. 2024, doi: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, pp. 1260–64.
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2024 | Journal Article | LibreCat-ID: 57546 |
Bischof, Jannis, et al. “Accounting for Transparency: A Framework and Three Applications in Tax, Managerial, and Financial Accounting.” Schmalenbach Journal of Business Research , 2024, doi:10.1007/s41471-024-00200-7.
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2024 | Working Paper | LibreCat-ID: 35785 |
Heinemann-Heile, Vanessa, et al. Firms’ Tax Misperception. 2024, doi:10.2139/ssrn.4300919.
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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. 2024, doi:https://dx.doi.org/10.2139/ssrn.4999404.
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2024 | Working Paper | LibreCat-ID: 49873 |
Giese, Henning, et al. Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications. 2024, doi:10.2139/ssrn.4888151.
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2024 | Working Paper | LibreCat-ID: 56727 |
Euler, Isabell, et al. Tax Complexity and Foreign Direct Investment. 2024, doi: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, vol. 101, no. 4, 2024, pp. 335–53.
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2024 | Working Paper | LibreCat-ID: 56815 |
Schipp, Adrian, et al. Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country. 2024, doi:http://dx.doi.org/10.2139/ssrn.4924632.
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2024 | Working Paper | LibreCat-ID: 57902 |
Giese, Henning, et al. The Effects of Tax Reform on Labor Demand within Tax Departments. 2024, doi:https://dx.doi.org/10.2139/ssrn.5068550.
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2023 | Journal Article | LibreCat-ID: 47921
Hahn, Rüdiger, et al. “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.” Organization & Environment, vol. 36, no. 1, SAGE Publications, 2023, pp. 3–16, doi:10.1177/10860266231151653.
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2023 | Journal Article | LibreCat-ID: 47922
De Meyst, Karen, et al. “DARC 2023 at Radboud University: Societal Challenges in Accounting Research and Education.” Maandblad Voor Accountancy En Bedrijfseconomie, vol. 97, no. 5/6, Amsterdam University Press, 2023, pp. 153–55, doi: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. 2023, doi:10.2139/ssrn.4394968.
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2023 | Journal Article | LibreCat-ID: 29050 |
Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research, vol. 53, no. 1, 2023, pp. 1–37, doi:10.1080/00014788.2021.1958669.
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2023 | Journal Article | LibreCat-ID: 46042 |
Koch, Reinald, et al. “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.” Journal of Business Economics, vol. 93, no. 1–2, Springer Science and Business Media LLC, 2023, pp. 59–109, doi:10.1007/s11573-022-01134-4.
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2023 | Journal Article | LibreCat-ID: 22924 |
Hoppe, Thomas, et al. “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity.” European Accounting Review, vol. 32, no. 2, 2023, pp. 239–73, doi:10.1080/09638180.2021.1951316.
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2023 | Report | LibreCat-ID: 48414 |
Greil, Stefan, et al. Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency, 2023, doi:10.52569/hmje9021.
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