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.
261 Publications
2024 | Journal Article | LibreCat-ID: 49868
Schön, Lena, Benjamin Graßl, and Henning Giese. “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung.” Steuer und Wirtschaft, 2024, 71–92.
LibreCat
2024 | Working Paper | LibreCat-ID: 14901 | 
Osswald, Benjamin, and Caren Sureth-Sloane. Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? Vol. TRR 266 Accounting for Transparency Working Paper Series No. 28, 2024. https://doi.org/10.2139/ssrn.3297418.
LibreCat
| DOI
| Download (ext.)
2024 | Journal Article | LibreCat-ID: 50747
Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane. “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen.” Deutsches Steuerrecht 62, no. 17 (2024): 914–21.
LibreCat
2023 | Journal Article | LibreCat-ID: 37562
Bayer, Christian, Florian Englmaier, Regina Riphahn, Philipp Schmidt-Dengler, Virgina Sondergeld, Caren Sureth-Sloane, Jonas von Wangenheim, and Georg Weizsäcker. “Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik.” Perspektiven der Wirtschaftspolitik, 2023. https://doi.org/10.1515/pwp-2023-0002.
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 42635
Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber, and Caren Sureth-Sloane. “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing.” Intertax 51, no. 4 (2023): 272–89.
LibreCat
2023 | Journal Article | LibreCat-ID: 42897
Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” Steuer und Wirtschaft 100, no. 2 (2023): 171–87.
LibreCat
2023 | Journal Article | LibreCat-ID: 46471
Unterstell, Rembert. “„Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane.” German Research – Magazine of the Deutsche Forschungsgemeinschaft, no. 1 (2023): 8–11.
LibreCat
| Download (ext.)
2023 | Report | LibreCat-ID: 48979
Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile. GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/DURP4114.
LibreCat
| DOI
2023 | Report | LibreCat-ID: 49549
Harst, Simon, Deborah Schanz, Felix Siegel, and Caren Sureth-Sloane. 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/VKAO7696.
LibreCat
| DOI
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.
LibreCat
| DOI
2023 | Working Paper | LibreCat-ID: 49873
Giese, Henning, Reinald Koch, and Caren Sureth-Sloane. Tax Complexity, Tax Department Structure, and Tax Risk, 2023.
LibreCat
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.
LibreCat
| DOI
| Download (ext.)
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.
LibreCat
| DOI
| Download (ext.)
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.
LibreCat
| DOI
| Download (ext.)
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.
LibreCat
| DOI
| Download (ext.)
2023 | Journal Article | LibreCat-ID: 49548
Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile. “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?” Schmalenbach IMPULSE 3, no. online first (2023). https://doi.org/10.54585/BCGK4022.
LibreCat
| DOI
2023 | Report | LibreCat-ID: 49295
Heinemann-Heile, Vanessa, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie. TRR 266 Accounting for Transparency, 2023. https://doi.org/doi.org/10.52569/JCNY6589.
LibreCat
| DOI
2023 | Report | LibreCat-ID: 49293
Heinemann-Heile, Vanessa, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/URLT9672.
LibreCat
| DOI
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.
LibreCat
| Download (ext.)
2023 | Misc | LibreCat-ID: 51019
Unterstell, Rembert. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. 1. forschung - Das Magazin der Deutschen Forschungsgemeinschaft: DFG, 2023.
LibreCat
| Files available
2023 | Misc | LibreCat-ID: 51024
Unterstell, Rembert. Allowing the Economy to Breathe Even During the Crisis – Interview with Tax Expert Caren Sureth-Sloane. 1. German Research – Magazine of the Deutsche Forschungsgemeinschaft: DFG, 2023.
LibreCat
2023 | Working Paper | LibreCat-ID: 49092 |
Amberger, Harald, Fernando Siahaan, and Caren Sureth-Sloane. Turnover-Based Corporate Income Taxation and Corporate Risk-Taking. TRR 266 Accounting for Transparency Working Paper Series No. 135. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.2139/ssrn.4589055.
LibreCat
| DOI
| Download (ext.)
2022 | Journal Article | LibreCat-ID: 29049
Fahr, René, Elmar A. Janssen, and Caren Sureth-Sloane. “Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment.” FinanzArchiv / Public Finance Analysis 78, no. 1–2 (2022): 239–89.
LibreCat
2022 | Journal Article | LibreCat-ID: 29048
Eberhartinger, Eva, Raffael Speitmann, Caren Sureth-Sloane, and Yuchen Wu. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” FinanzArchiv / Public Finance Analysis 78, no. 1–2 (2022): 112–55.
LibreCat
2022 | Misc | LibreCat-ID: 35775 |
Sureth-Sloane, Caren. Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können. VHB, 2022.
LibreCat
| Download (ext.)
2022 | Journal Article | LibreCat-ID: 21405 |
Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model.” European Accounting Review 31, no. 1 (2022): 111–44. https://doi.org/10.1080/09638180.2020.1852095.
LibreCat
| Files available
| DOI
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 46047
Chen, An, Peter Hieber, and Caren Sureth-Sloane. Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty. Vol. 273. Arqus, Quantitative Research in Taxation, Discussion Paper, 2022.
LibreCat
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 46048
Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. How Do Tax Technology and Controversy Expertise Affect Tax Disputes? Vol. 101. TRR 266 Working Paper Series, 2022.
LibreCat
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 35799
Koch, Reinald, Svea Holtmann, and Henning Giese. Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. Vol. 269. Arqus-Working Paper Serie, 2022. https://doi.org/10.2139/ssrn.4096944.
LibreCat
| DOI
2022 | Working Paper | LibreCat-ID: 49875
Giese, Henning, Reinald Koch, and Markus Gamm. Tax Avoidance and Vertical Interlocks within Multinational Enterprises. Quantitative Research in Taxation, Discussion Paper No. 270. arqus, 2022. https://doi.org/10.2139/ssrn.4137265.
LibreCat
| DOI
2022 | Working Paper | LibreCat-ID: 35801 |
Safaei, Reyhaneh. Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges. Vol. 79. TAF Working Paper Serie, 2022.
LibreCat
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 35802 |
Shabestari, Mehrzad Azmi, and Reyhaneh Safaei. Changes in Transfer Pricing Regulations and Corporate Investment Decisions, 2022.
LibreCat
| Download (ext.)
2022 | Newspaper Article | LibreCat-ID: 49290
Sureth-Sloane, Caren. “Steuerliche Maßnahmen als Anreiz für Investitionen?” Die Presse, 2022.
LibreCat
2022 | Report | LibreCat-ID: 35753 |
Bayer, Christian, Florian Engelmaier, Regina T. Riphahn, Philipp Schmidt-Dengler, Virgina Sondergeld, Caren Sureth-Sloane, Jonas von Wangenheim, and Georg Weizsäcker. Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik. Verein für Socialpolitik und Joachim Herz Stiftung, 2022.
LibreCat
| Download (ext.)
2022 | Journal Article | LibreCat-ID: 35771
Sureth-Sloane, Caren. “Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen.” FinanzRundschau 104, no. 8 (2022): 325–31.
LibreCat
2022 | Report | LibreCat-ID: 35768
Interdisziplinäre Kommission für Pandemieforschung, DFG, and Caren Sureth-Sloane. Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien, 2022.
LibreCat
2022 | Report | LibreCat-ID: 35759
Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), and Caren Sureth-Sloane. Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung, 2022. https://doi.org/10.5281/ZENODO.6538163.
LibreCat
| DOI
2022 | Working Paper | LibreCat-ID: 35788 |
Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation). Vol. 100. TRR 266 Accounting for Transparency Working Paper Series, 2022. https://doi.org/10.2139/ssrn.4210460.
LibreCat
| DOI
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 35795 |
Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber, and Caren Sureth-Sloane. Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. Vol. 89. TRR 266 Accounting for Transparency Working Paper Series, 2022. https://doi.org/10.2139/ssrn.4166972.
LibreCat
| DOI
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 35785 |
Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, and Caren Sureth-Sloane. Firms’ Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects. Vol. 108. TRR 266 Accounting for Transparency Working Paper Series, 2022. https://doi.org/10.2139/ssrn.4300919.
LibreCat
| DOI
| Download (ext.)
2022 | Journal Article | LibreCat-ID: 35749
Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., ., A lead authors: Kreuzer, H Maier, J. T. Martini, Rainer Niemann, Maite Schachtebeck, Dirk Simons, J Stoltenberg, and Caren Sureth-Sloane. “Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter.” Internationales Steuerrecht 31, no. 22 (2022): 824–29.
LibreCat
2021 | Misc | LibreCat-ID: 29051
Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. Schmalenbach IMPULSE: Will etwas in Bewegung setzen. Schmalenbach IMPULSE, 1(1), 1-2, 2021.
LibreCat
2021 | Working Paper | LibreCat-ID: 29057 |
Eberbach, Jelena, Caren Sureth-Sloane, and Marliese Uhrig-Homburg. Option Implied Tax Rate Expectations. Working Paper, 2021.
LibreCat
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 29058
Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneity. WU International Taxation Research Paper Series No. #2020-01, 2021.
LibreCat
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 29059
Eberhartinger, Eva, Reyhaneh Safaei, Caren Sureth-Sloane, and Yuchen Wu. Are Risk-Based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance. TRR 266 Accounting for Transparency Working Paper Series No. 60, 2021.
LibreCat
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 29060
Lorenz, Johannes, Markus Diller, and Caren Sureth-Sloane. The Epidemiology of Tax Avoidance Narratives. TRR 266 Accounting for Transparency Working Paper Series No. 59, 2021.
LibreCat
| Download (ext.)
2021 | Journal Article | LibreCat-ID: 23400
Maiterth, Ralf, and Caren Sureth-Sloane. “Wiedereinführung der Vermögensteuer – eine ökonomische Analyse.” Steuer und Wirtschaft 98, no. 3 (2021): 201–16.
LibreCat
2021 | Report | LibreCat-ID: 22211
Lorenz, Johannes, Caren Sureth-Sloane, and Markus Diller. Inconsistent Tax Transfer Prices: Tax Filings, Audits, and Double Taxation, 2021. https://doi.org/10.52569/acpj5634.
LibreCat
| DOI
2021 | Journal Article | LibreCat-ID: 21401
Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” Deutsches Steuerrecht 59, no. 3 (2021): 182–90.
LibreCat
2021 | Report | LibreCat-ID: 22213
Lorenz, Johannes, Caren Sureth-Sloane, and Markus Diller. Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten. Executive Summary, 2021. https://doi.org/10.52569/eexu5414.
LibreCat
| DOI
2021 | Newspaper Article | LibreCat-ID: 21402
Sureth-Sloane, Caren, and Dirk Simons. “Wie kompliziert darf eine Regel sein?” Frankfurter Allgemeine Zeitung, 2021.
LibreCat
| Download (ext.)
2021 | Report | LibreCat-ID: 24517
Harst, Simon, Deborah Schanz, Felix Siegel, and Caren Sureth-Sloane. 2020 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2021. https://doi.org/10.52569/jtln9499.
LibreCat
| DOI
2021 | Misc | LibreCat-ID: 29052
Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane. Wem nutzt Public Country-by-Country Reporting? Schmalenbach IMPULSE, 2021.
LibreCat
| Download (ext.)
2021 | Book | LibreCat-ID: 29053
Maßbaum, Alexandra, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage. Herne: Neue Wirtschafts-Briefe, 2021.
LibreCat
2021 | Newspaper Article | LibreCat-ID: 29055
Sureth-Sloane, Caren. “Zur Komplexität des Steuersystems.” Süddeutsche Zeitung, 2021.
LibreCat
2021 | Journal Article | LibreCat-ID: 46049
Dyck, Daniel. “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken.” Junior Management Science 6, no. 1 (2021): 100–148.
LibreCat
2021 | Journal Article | LibreCat-ID: 46051
Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen.” Schmalenbach IMPULSE 1, no. 1 (2021): 1–2.
LibreCat
2021 | Working Paper | LibreCat-ID: 49876
Giese, Henning. Tax Evasion Penalties and Aggressive Tax Avoidance, 2021.
LibreCat
2021 | Journal Article | LibreCat-ID: 49870
Graßl, Benjamin, and Henning Giese. “Überwälzung von Digitalsteuern.” beck.digitax, no. 1 (2021): 13–21.
LibreCat
2021 | Newspaper Article | LibreCat-ID: 45855
Asenkerschbaumer, Stefan, Hans-Ulrich Buhl, Caren Sureth-Sloane, and Barbara E. Weißenberger. “Georg Giersberg: die Stimme für die BWL.” Frankfurter Allgemeine Zeitung, 2021.
LibreCat
2021 | Report | LibreCat-ID: 22923
Fochmann, Martin, Vanessa Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten. TRR 266 Accounting for Transparency, 2021. https://doi.org/10.52569/xgkv7897.
LibreCat
| DOI
2021 | Working Paper | LibreCat-ID: 29056 |
Diller, Markus, Johannes Lorenz, Georg Schneider, and Caren Sureth-Sloane. Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior. TRR 266 Accounting for Transparency Working Paper Series No. 57, 2021.
LibreCat
| Download (ext.)
2021 | Report | LibreCat-ID: 49277
Fochmann, Martin, Vanessa Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Tax Burden on German Companies – Income Tax Burden and Administrative Costs. TRR 266 Accounting for Transparency, 2021. https://doi.org/10.52569/NCAI8648.
LibreCat
| DOI
2020 | Journal Article | LibreCat-ID: 21403
Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” Der Konzern 18, no. 3 (2020): 98–104.
LibreCat
| Download (ext.)
2020 | Working Paper | LibreCat-ID: 21406 |
Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Tax Misperception and Its Effects on Decision Making - a Literature Review. Vol. No. 39. TRR 266 Accounting for Transparency Working Paper Series, 2020.
LibreCat
| Download (ext.)
2020 | Report | LibreCat-ID: 21407 |
Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020. https://doi.org/10.52569/ILCP9945.
LibreCat
| DOI
| Download (ext.)
2020 | Book Chapter | LibreCat-ID: 21408
Diller, Markus, Johannes Lorenz, and David Meier. “Tax Avoidance and Social Control.” In Operations Research Proceedings 2019, edited by Janis S. Neufeld, Udo Buscher, Rainer Lasch, Dominik Möst, and Jörn Schönberger, 633–39. Springer, 2020. https://doi.org/10.1007/978-3-030-48439-2_77.
LibreCat
| DOI
2020 | Working Paper | LibreCat-ID: 21409 |
Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks. Vol. #2020-01. WU International Taxation Research Paper Series, 2020.
LibreCat
| Download (ext.)
2020 | Working Paper | LibreCat-ID: 21410 |
Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. How Does Trust Affect Concessionary Behavior in Tax Bargaining? Vol. No. 41. TRR 266 Accounting for Transparency Working Paper Series, 2020.
LibreCat
| Download (ext.)
2020 | Working Paper | LibreCat-ID: 21411 |
Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. When Do Firms Highlight Their Effective Tax Rate? Vol. No. 37. TRR 266 Accounting for Transparency Working Paper Series, 2020.
LibreCat
| Download (ext.)
2020 | Journal Article | LibreCat-ID: 21412
Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.” Deutsches Steuerrecht 58, no. 42 (2020): 2327–34.
LibreCat
2020 | Report | LibreCat-ID: 21414 |
Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020. https://doi.org/10.52569/RUHF6645.
LibreCat
| DOI
| Download (ext.)
2020 | Journal Article | LibreCat-ID: 21415
Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average.” Australian Tax Forum 35, no. 4 (2020): 451–75.
LibreCat
2020 | Working Paper | LibreCat-ID: 21416 |
Hoppe, Thomas. Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average. Vol. No. 14. TRR 266 Accounting for Transparency Working Paper Series, 2020.
LibreCat
| Download (ext.)
2020 | Report | LibreCat-ID: 21417 |
Hoppe, Thomas, Deborah Schanz, Adrian Schipp, Felix Siegel, Susann Sturm, and Caren Sureth-Sloane. 2018 Global MNC Tax Complexity Survey, 2020. https://doi.org/10.52569/RPVO1003.
LibreCat
| DOI
| Download (ext.)
2020 | Working Paper | LibreCat-ID: 21418 |
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. Vol. No. 5. TRR 266 Accounting for Transparency Working Paper Series, 2020.
LibreCat
| Download (ext.)
2020 | Working Paper | LibreCat-ID: 21419 |
Hoppe, Thomas, Deborah Schanz, Susann Sturm, Caren Sureth-Sloane, and Johannes Voget. The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries. Vol. No. 13. TRR 266 Accounting for Transparency Working Paper Series, 2020.
LibreCat
| Download (ext.)
2020 | Journal Article | LibreCat-ID: 21422 |
Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland.” AWV-Informationen, no. 5 (2020): 16–19.
LibreCat
| Download (ext.)
2020 | Journal Article | LibreCat-ID: 21539
Ortmann, Regina, Matthias Pelster, and Sascha Tobias Wengerek. “COVID-19 and Investor Behavior.” Finance Research Letters, 2020. https://doi.org/10.1016/j.frl.2020.101717.
LibreCat
| DOI
2020 | Journal Article | LibreCat-ID: 16486
Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane. “Country-by-Country Reporting Goes Public - Cui Bono?” International Transfer Pricing Journal 27, no. 2 (2020).
LibreCat
2020 | Journal Article | LibreCat-ID: 21420
Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane. “Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren.” Steuer und Wirtschaft 97, no. 4 (2020): 317–29.
LibreCat
2020 | Journal Article | LibreCat-ID: 49871
Giese, Henning, Benjamin Graßl, Svea Holtmann, and Philipp Krug. “Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie.” Deutsches Steuerrecht 59, no. 16–16 (2020): 752–60.
LibreCat
2020 | Report | LibreCat-ID: 49266
Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis. Executive Summary. TRR 266 Accounting for Transparency, 2020. https://doi.org/10.52569/DQPH9785.
LibreCat
| DOI
2019 | Journal Article | LibreCat-ID: 21424
Lorenz, Johannes. “Population Dynamics of Tax Avoidance with Crowding Effects.” Journal of Evolutionary Economics 29 (2019): 581–609. https://doi.org/10.1007/s00191-018-0572-6.
LibreCat
| DOI
| Download (ext.)
2019 | Journal Article | LibreCat-ID: 21425
Kittl, Maximilian, and Johannes Lorenz. “Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel.” Deutsches Steuerrecht 57, no. 18 (2019): 897–903.
LibreCat
2019 | Book Chapter | LibreCat-ID: 21426 |
Hoppe, Thomas, Reyhaneh Safaei, Amanda Singleton, and Caren Sureth-Sloane. “Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey.” In Tax Simplification - An African Perspective, edited by Chris Evans, Riël Franzsen, and Elizabeth Stack, 267–93. Pretoria: Pretoria University Law Press, 2019.
LibreCat
| Download (ext.)
2019 | Journal Article | LibreCat-ID: 21427
Diller, Markus, Thomas Späth, and Johannes Lorenz. “Inheritance Tax Planning with Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal Choice between Full and Standard Exemption.” Journal of Business Economics 89, no. 5 (2019): 599–626.
LibreCat
| Download (ext.)
2019 | Working Paper | LibreCat-ID: 12077
Hoppe, Thomas, Martina Rechbauer, and Susann Sturm. Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo, n.d.
LibreCat
| Files available
2019 | Working Paper | LibreCat-ID: 14902 |
Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane. Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern. Vol. 42. TAF Wokring Paper Series, 2019.
LibreCat
| Files available
| Download (ext.)
2019 | Journal Article | LibreCat-ID: 14904
Hoppe, Thomas, Martina Rechbauer, and Susann Sturm. “Steuerkomplexität im Vergleich zwischen Deutschland und Österreich - Eine Analyse des Status quo.” Steuer und Wirtschaft 96, no. 4 (2019): 397–412.
LibreCat
2019 | Journal Article | LibreCat-ID: 14905
Kourouxous, Thomas, and Thomas Bauer. “Violations of Dominance in Decision-Making.” Business Research 12, no. 1 (2019): 209–39. https://doi.org/10.1007/s40685-019-0093-7.
LibreCat
| DOI
| Download (ext.)
2019 | Journal Article | LibreCat-ID: 14910
Majdanska, Alicja, and Yuchen Wu. “Using Impact Evaluation to Examine Domestic and International Cooperative Compliance Programs.” Tax Notes International 93, no. 10 (2019): 1045–65.
LibreCat
2019 | Newspaper Article | LibreCat-ID: 14903
Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Aus Daten müssen Informationen werden.” Frankfurter Allgemeine Zeitung, 2019.
LibreCat
2019 | Journal Article | LibreCat-ID: 4996 |
Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility.” Journal of Business Economics 89, no. 4 (2019): 385–415. https://doi.org/10.1007/s11573-018-0918-4.
LibreCat
| DOI
| Download (ext.)
2019 | Journal Article | LibreCat-ID: 17715
Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften.” Betriebs-Berater 74, no. 25 (2019): 1438–42.
LibreCat
2018 | Journal Article | LibreCat-ID: 3902
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” Intertax 46, no. 8/9 (2018): 654–75.
LibreCat
| Files available
2018 | Working Paper | LibreCat-ID: 5007 |
Bornemann, Tobias. Tax Avoidance and Accounting Conservatism. Vol. No. 2018-04. WU International Taxation Research Paper Series, 2018.
LibreCat
| Download (ext.)
2018 | Working Paper | LibreCat-ID: 5008
Bornemann, Tobias. Do Transfer Pricing Rules Distort R&D Investment Decisions? Vol. No. 2018-02. WU International Taxation Research Paper Series, 2018.
LibreCat
| Download (ext.)
2018 | Journal Article | LibreCat-ID: 5009 |
Bauer, Thomas, Thomas Kourouxous, and Peter Krenn. “Taxation and Agency Conflicts between Firm Owners and Managers: A Review.” Business Research 11, no. 1 (2018): 33–76.
LibreCat
| Download (ext.)
2018 | Journal Article | LibreCat-ID: 4743
Sievers, Sönke, Caren Sureth-Sloane, and André Uhde. “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” Die Wirtschaftsprüfung 71, no. 9 (2018): 569–75.
LibreCat