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
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