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623 Publications
2026 | Newspaper Article | LibreCat-ID: 64904
S. Kombert and C. Sureth-Sloane, “Schocks durch Zölle und Steuern. Handelskonflikte und Abkommen werden zur zentralen Frage für Unternehmen. Wie bewältigen sie die neue Unsicherheit?,” Frankfurter Allgemeine Zeitung, no. 51, pp. 16, Sp. 1-4, 2026.
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2026 | Journal Article | LibreCat-ID: 64903
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “Steuerkomplexität: Wie lässt sie sich messen und welche Folgen hat sie?,” Schmalenbach IMPULSE, no. 6, pp. 1–12, 2026, doi: 10.54585/IEZK8936.
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2026 | Journal Article | LibreCat-ID: 63577
E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, “Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity,” Journal of International Accounting, Auditing and Taxation (JIAAT), vol. 60, 2026, doi: 10.1016/j.intaccaudtax.2026.100759.
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2026 | Journal Article | LibreCat-ID: 56815
A. Schipp, F. Siahaan, and C. Sureth-Sloane, “Determinants of Tax Complexity: Evidence from a Developing Country,” Intertax, vol. 54, no. 2, pp. 102–122, 2026, doi: http://dx.doi.org/10.2139/ssrn.4924632.
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2026 | Working Paper | LibreCat-ID: 65737 | 
R. Maiterth, Y. Piper, and C. Schneider, Preferences for Taxing Wealth and Income. 2026.
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2026 | Journal Article | LibreCat-ID: 65894 |
R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, and A. Valentincic, “Cost of debt for private firms revisited: voluntary audits as a reflection of risk,” International Review of Economics & Finance, vol. 109, Art. no. 105474, 2026, doi: 10.1016/j.iref.2026.105474.
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2026 | Journal Article | LibreCat-ID: 65860 |
M. Gulenko, S. Kohlhase, and U. Kosi, “The Role of Stakeholders in CSR Reporting of Non-Listed Banks,” Accounting in Europe, pp. 1–35, 2026, doi: 10.1080/17449480.2026.2631702.
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2026 | Working Paper | LibreCat-ID: 66348
M. Rahali, B. Beyer, J. Gassen, and S. Geschonke, Neue Mikrodaten zu Unternehmensinsolvenzen in Deutschland: Die insol Datenbank. .
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2026 | Working Paper | LibreCat-ID: 66357
M. Rahali, COVID-19 insolvency moratoria, firm selection, and allocative efficiency. .
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2026 | Working Paper | LibreCat-ID: 65896
D. Böing and U. Kosi, Dissemination of information by small caps. .
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2026 | Journal Article | LibreCat-ID: 65315
S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, “Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency,” eJournal of Tax Research, vol. 24, no. 1, pp. 1–37, 2026.
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2026 | Working Paper | LibreCat-ID: 66347
M. Rahali, U. Kosi, and J. Gassen, The spatial and sectoral incidence of Germany’s COVID-19 insolvency gap. .
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2025 | Working Paper | LibreCat-ID: 60596 |
D. Dyck, F. Hechtner, R. Maiterth, and C. Sureth-Sloane, Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen. 2025.
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2025 | Working Paper | LibreCat-ID: 61508 |
D. Dyck, T. Kourouxous, and J. Lorenz, An Economic Analysis of Joint Tax Audits. 2025.
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2025 | Working Paper | LibreCat-ID: 61502
D. Dyck, J. Lorenz, and C. Sureth-Sloane, Sloppiness in Tax Disputes: How to Prevent Litigation? 2025.
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2025 | Newspaper Article | LibreCat-ID: 62175
H. Giese, K. A. Schulz, and C. Sureth-Sloane, “Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. ,” Frankfurter Allgemeine Zeitung, vol. 261, no. 16, 2025.
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