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624 Publications
2025 | Newspaper Article | LibreCat-ID: 62175
Giese, Henning, et al. “Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. .” Frankfurter Allgemeine Zeitung, vol. 261, no. 16, 2025.
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2025 | Journal Article | LibreCat-ID: 62733
Bornemann, Tobias, et al. “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment.” European Accounting Review, vol. 34, no. 1, 2025, pp. 89–122, doi:10.1080/09638180.2023.2239298.
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2025 | Journal Article | LibreCat-ID: 62732
Bornemann, Tobias, et al. “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?” Journal of the American Taxation Association, vol. 47, no. 1, 2025, pp. 7–30, doi:10.2308/JATA-2022-019.
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2025 | Working Paper | LibreCat-ID: 46047 | 
Chen, An, et al. How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty. 2025, doi:10.1007/s10797-025-09930-8.
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2025 | Report | LibreCat-ID: 60733 |
Gerdes, Kristin, et al. 2024 Global Tax Complexity Survey. TRR 266 Accounting for Transparency, 2025, doi:10.52569/WEMV6812.
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2025 | Working Paper | LibreCat-ID: 46048
Dyck, Daniel, et al. Tax Disputes - The Role of Technology and Controversy Expertise. 2025, doi:https://dx.doi.org/10.2139/ssrn.4214449 .
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2025 | Working Paper | LibreCat-ID: 60926 |
Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences. 2025, doi:https://dx.doi.org/10.2139/ssrn.5378524.
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2025 | Journal Article | LibreCat-ID: 60949
Giese, Henning, et al. “Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?” ifo Schnelldienst, vol. 78, no. 8, 2025, pp. 34–40.
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2025 | Journal Article | LibreCat-ID: 63470
Wiredu, Laura. “Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects.” Junior Management Science, vol. 10, no. 4, 2025, pp. 985–1008, doi:10.582/jums/v10i4pp985-1008.
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2025 | Working Paper | LibreCat-ID: 65379
Hofmann, Philipp, et al. ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen. KoR, 2025, pp. 251–58, doi:KORKOR1476665.
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2025 | Journal Article | LibreCat-ID: 56641 |
Diller, Markus, et al. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” The Accounting Review, vol. 100, no. 2, 2025, pp. 71–102, doi:10.2308/TAR- 2021-0477.
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2025 | Journal Article | LibreCat-ID: 63579
Chen, An, et al. “How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty.” International Tax and Public Finance, 2025, doi:10.1007/s10797-025-09930-8.
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2025 | Journal Article | LibreCat-ID: 58500
Schanz, Deborah, et al. “Anti-Tax Avoidance Rules and Tax Complexity.” World Tax Journal, vol. 17, no. 1, 2025, pp. 1–23.
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2025 | Journal Article | LibreCat-ID: 56482
Maiterth, Ralf, et al. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.” Steuer und Wirtschaft, vol. 102, no. 1, 2025, pp. 67–81.
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2025 | Journal Article | LibreCat-ID: 62110
Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit – Ein Gespräch.” Ethik und Gesellschaft, vol. 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben, 2025, pp. 1–31, doi:10.18156/eug-2-2025-art-2.
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2025 | Working Paper | LibreCat-ID: 65383
Sievers, Sönke, et al. Beer, Cars & Fundamentals: Predicting German M& A Activity. 2025, pp. 302–08, doi:CFCF1480783.
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2025 | Working Paper | LibreCat-ID: 59096 |
Dyck, Daniel. Corporate Tax Planning and Technology-Based Enforcement. 2025, doi:10.2139/ssrn.5186857.
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2025 | Working Paper | LibreCat-ID: 65863 |
Franke, Benedikt, et al. Brexit and European Corporate Bond Markets. TRR 266 Accounting for Transparency , 2025, doi:10.2139/ssrn.5230141.
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2025 | Journal Article | LibreCat-ID: 63580
Dyck, Daniel, et al. “Abschreibungen Als Mittel Der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.” Steuer Und Wirtschaft, vol. 102, no. Sonderheft NeSt, 2025, pp. 26–44.
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2024 | Journal Article | LibreCat-ID: 49868
Schön, Lena, et al. “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung.” Steuer und Wirtschaft, 2024, pp. 71–92.
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