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261 Publications
2021 | Report | LibreCat-ID: 22923
@book{Fochmann_Heile_Huber_Maiterth_Sureth-Sloane_2021, series={TRR 266 Accounting for Transparency}, title={Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten}, DOI={10.52569/xgkv7897}, author={Fochmann, Martin and Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2021}, collection={TRR 266 Accounting for Transparency} }
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| DOI
2021 | Working Paper | LibreCat-ID: 29056 | 
@book{Diller_Lorenz_Schneider_Sureth-Sloane_2021, title={Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior}, publisher={TRR 266 Accounting for Transparency Working Paper Series No. 57}, author={Diller, Markus and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}, year={2021} }
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2021 | Report | LibreCat-ID: 49277
@book{Fochmann_Heile_Huber_Maiterth_Sureth-Sloane_2021, series={TRR 266 Accounting for Transparency}, title={Tax Burden on German Companies – Income Tax Burden and Administrative Costs}, DOI={10.52569/NCAI8648}, author={Fochmann, Martin and Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2021}, collection={TRR 266 Accounting for Transparency} }
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2020 | Journal Article | LibreCat-ID: 21403
@article{Binder_Lorenz_2020, title={Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung}, volume={18}, number={3}, journal={Der Konzern}, author={Binder, Sebastian and Lorenz, Johannes}, year={2020}, pages={98–104} }
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2020 | Working Paper | LibreCat-ID: 21406 |
@book{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Tax Misperception and Its Effects on Decision Making - a Literature Review}, volume={No. 39}, author={Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }
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2020 | Report | LibreCat-ID: 21407 |
@book{Bornemann_Schipp_Sureth-Sloane_2020, title={ 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen}, DOI={10.52569/ILCP9945}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2020} }
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2020 | Book Chapter | LibreCat-ID: 21408
@inbook{Diller_Lorenz_Meier_2020, title={Tax Avoidance and Social Control}, DOI={10.1007/978-3-030-48439-2_77}, booktitle={ Operations Research Proceedings 2019}, publisher={Springer}, author={Diller, Markus and Lorenz, Johannes and Meier, David}, editor={Neufeld, Janis S. and Buscher, Udo and Lasch, Rainer and Möst, Dominik and Schönberger, JörnEditors}, year={2020}, pages={633–639} }
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| DOI
2020 | Working Paper | LibreCat-ID: 21409 |
@book{Eberhartinger_Speitmann_Sureth-Sloane_2020, series={WU International Taxation Research Paper Series}, title={Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks}, volume={#2020-01}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2020}, collection={WU International Taxation Research Paper Series} }
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2020 | Working Paper | LibreCat-ID: 21410 |
@book{Eberhartinger_Speitmann_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={How Does Trust Affect Concessionary Behavior in Tax Bargaining?}, volume={No. 41}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }
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2020 | Working Paper | LibreCat-ID: 21411 |
@book{Flagmeier_Müller_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={When Do Firms Highlight Their Effective Tax Rate?}, volume={No. 37}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }
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2020 | Journal Article | LibreCat-ID: 21412
@article{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung}, volume={58}, number={42}, journal={Deutsches Steuerrecht}, author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020}, pages={2327–2334} }
LibreCat
2020 | Report | LibreCat-ID: 21414 |
@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise}, DOI={10.52569/RUHF6645}, author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020} }
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2020 | Journal Article | LibreCat-ID: 21415
@article{Hoppe_2020, title={Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average}, volume={35}, number={4}, journal={Australian Tax Forum}, author={Hoppe, Thomas}, year={2020}, pages={451–475} }
LibreCat
2020 | Working Paper | LibreCat-ID: 21416 |
@book{Hoppe_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average}, volume={No. 14}, author={Hoppe, Thomas}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }
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2020 | Report | LibreCat-ID: 21417 |
@book{Hoppe_Schanz_Schipp_Siegel_Sturm_Sureth-Sloane_2020, title={2018 Global MNC Tax Complexity Survey}, DOI={10.52569/RPVO1003}, author={Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix and Sturm, Susann and Sureth-Sloane, Caren}, year={2020} }
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2020 | Working Paper | LibreCat-ID: 21418 |
@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Measuring Tax Complexity Across Countries: A Survey Study on MNCs}, volume={No. 5}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }
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2020 | Working Paper | LibreCat-ID: 21419 |
@book{Hoppe_Schanz_Sturm_Sureth-Sloane_Voget_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries}, volume={No. 13}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget, Johannes}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }
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2020 | Journal Article | LibreCat-ID: 21422 |
@article{Sureth-Sloane_2020, title={Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland}, number={5}, journal={AWV-Informationen}, author={Sureth-Sloane, Caren}, year={2020}, pages={16–19} }
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2020 | Journal Article | LibreCat-ID: 21539
@article{Ortmann_Pelster_Wengerek_2020, title={COVID-19 and investor behavior}, DOI={10.1016/j.frl.2020.101717}, number={101717}, journal={Finance Research Letters}, author={Ortmann, Regina and Pelster, Matthias and Wengerek, Sascha Tobias}, year={2020} }
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2020 | Journal Article | LibreCat-ID: 16486
@article{Lagarden_Schreiber_Simons_Sureth-Sloane_2020, title={Country-by-Country Reporting Goes Public - Cui Bono?}, volume={27}, number={2}, journal={International Transfer Pricing Journal}, author={Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}, year={2020} }
LibreCat
2020 | Journal Article | LibreCat-ID: 21420
@article{Mair_Scheffler_Senger_Sureth-Sloane_2020, title={Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren}, volume={97}, number={4}, journal={Steuer und Wirtschaft}, author={Mair, Christina and Scheffler, Wolfram and Senger, Isabell and Sureth-Sloane, Caren}, year={2020}, pages={317–329} }
LibreCat
2020 | Journal Article | LibreCat-ID: 49871
@article{Giese_Graßl_Holtmann_Krug_2020, title={Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie}, volume={59}, number={16–16}, journal={Deutsches Steuerrecht}, author={Giese, Henning and Graßl, Benjamin and Holtmann, Svea and Krug, Philipp}, year={2020}, pages={752–760} }
LibreCat
2020 | Report | LibreCat-ID: 49266
@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, series={Executive Summary}, title={Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis}, DOI={10.52569/DQPH9785}, publisher={TRR 266 Accounting for Transparency}, author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020}, collection={Executive Summary} }
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| DOI
2019 | Journal Article | LibreCat-ID: 21424
@article{Lorenz_2019, title={Population Dynamics of Tax Avoidance with Crowding Effects}, volume={29}, DOI={10.1007/s00191-018-0572-6}, journal={Journal of Evolutionary Economics}, author={Lorenz, Johannes}, year={2019}, pages={581–609} }
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2019 | Journal Article | LibreCat-ID: 21425
@article{Kittl_Lorenz_2019, title={Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel}, volume={57}, number={18}, journal={Deutsches Steuerrecht}, author={Kittl, Maximilian and Lorenz, Johannes}, year={2019}, pages={897–903} }
LibreCat
2019 | Book Chapter | LibreCat-ID: 21426 |
@inbook{Hoppe_Safaei_Singleton_Sureth-Sloane_2019, place={Pretoria}, title={Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey}, booktitle={Tax Simplification - An African Perspective}, publisher={Pretoria University Law Press}, author={Hoppe, Thomas and Safaei, Reyhaneh and Singleton, Amanda and Sureth-Sloane, Caren}, editor={Evans, Chris and Franzsen, Riël and Stack, ElizabethEditors}, year={2019}, pages={267–293} }
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2019 | Journal Article | LibreCat-ID: 21427
@article{Diller_Späth_Lorenz_2019, title={Inheritance Tax Planning with Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal Choice between Full and Standard Exemption}, volume={89}, number={5}, journal={Journal of Business Economics}, author={Diller, Markus and Späth, Thomas and Lorenz, Johannes}, year={2019}, pages={599–626} }
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2019 | Working Paper | LibreCat-ID: 12077
@book{Hoppe_Rechbauer_Sturm, title={Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo}, author={Hoppe, Thomas and Rechbauer, Martina and Sturm, Susann} }
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2019 | Working Paper | LibreCat-ID: 14902 |
@book{Mair_Scheffler_Senger_Sureth-Sloane_2019, series={TAF Wokring Paper Series}, title={Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern}, volume={42}, author={Mair, Christina and Scheffler, Wolfram and Senger, Isabell and Sureth-Sloane, Caren}, year={2019}, collection={TAF Wokring Paper Series} }
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2019 | Journal Article | LibreCat-ID: 14904
@article{Hoppe_Rechbauer_Sturm_2019, title={Steuerkomplexität im Vergleich zwischen Deutschland und Österreich - Eine Analyse des Status quo}, volume={96}, number={4}, journal={Steuer und Wirtschaft}, author={Hoppe, Thomas and Rechbauer, Martina and Sturm, Susann}, year={2019}, pages={397–412} }
LibreCat
2019 | Journal Article | LibreCat-ID: 14905
@article{Kourouxous_Bauer_2019, title={Violations of Dominance in Decision-Making}, volume={12}, DOI={10.1007/s40685-019-0093-7}, number={1}, journal={Business Research}, author={Kourouxous, Thomas and Bauer, Thomas}, year={2019}, pages={209–239} }
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2019 | Journal Article | LibreCat-ID: 14910
@article{Majdanska_Wu_2019, title={Using Impact Evaluation to Examine Domestic and International Cooperative Compliance Programs}, volume={93}, number={10}, journal={Tax Notes International}, author={Majdanska, Alicja and Wu, Yuchen}, year={2019}, pages={1045–1065} }
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2019 | Newspaper Article | LibreCat-ID: 14903
@article{Asenkerschbaumer_Sureth-Sloane_2019, title={Aus Daten müssen Informationen werden}, number={209}, journal={Frankfurter Allgemeine Zeitung}, author={Asenkerschbaumer, Stefan and Sureth-Sloane, Caren}, year={2019} }
LibreCat
2019 | Journal Article | LibreCat-ID: 4996 |
@article{Niemann_Sureth-Sloane_2019, title={Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility}, volume={89}, DOI={10.1007/s11573-018-0918-4}, number={4}, journal={Journal of Business Economics}, publisher={Springer Nature America, Inc}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2019}, pages={385–415} }
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2019 | Journal Article | LibreCat-ID: 17715
@article{Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft_Sureth-Sloane_2019, title={Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften}, volume={74}, number={25}, journal={Betriebs-Berater}, publisher={Deutscher Fachverlag GmbH }, author={Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, . and Sureth-Sloane, Caren}, year={2019}, pages={1438–1442} }
LibreCat
2018 | Journal Article | LibreCat-ID: 3902
@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2018, title={What are the Drivers of Tax Complexity for MNCs? Global Evidence}, volume={46}, number={8/9}, journal={Intertax}, publisher={Kluwer Law International}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2018}, pages={654–675} }
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2018 | Working Paper | LibreCat-ID: 5007 |
@book{Bornemann_2018, series={WU International Taxation Research Paper Series}, title={Tax Avoidance and Accounting Conservatism}, volume={No. 2018-04}, author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation Research Paper Series} }
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2018 | Working Paper | LibreCat-ID: 5008
@book{Bornemann_2018, series={WU International Taxation Research Paper Series}, title={Do Transfer Pricing Rules Distort R&D Investment Decisions?}, volume={No. 2018-02}, author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation Research Paper Series} }
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2018 | Journal Article | LibreCat-ID: 5009 |
@article{Bauer_Kourouxous_Krenn_2018, title={Taxation and Agency Conflicts between Firm Owners and Managers: A Review}, volume={11}, number={1}, journal={Business Research}, author={Bauer, Thomas and Kourouxous, Thomas and Krenn, Peter}, year={2018}, pages={33–76} }
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2018 | Journal Article | LibreCat-ID: 4743
@article{Sievers_Sureth-Sloane_Uhde_2018, title={Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp}, volume={71}, number={9}, journal={Die Wirtschaftsprüfung}, author={Sievers, Sönke and Sureth-Sloane, Caren and Uhde, André}, year={2018}, pages={569–575} }
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2018 | Newspaper Article | LibreCat-ID: 14900
@article{Sureth-Sloane_Wolff_2018, title={BWL greift gesellschaftlichen Wandel auf}, number={293}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane, Caren and Wolff, Birgitta}, year={2018} }
LibreCat
2018 | Journal Article | LibreCat-ID: 4678
@article{Sureth-Sloane_Sievers_Uhde_2018, title={Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp}, volume={71}, number={9}, journal={Die Wirtschaftsprüfung}, author={Sureth-Sloane, Caren and Sievers, Sönke and Uhde, André}, year={2018}, pages={569–575} }
LibreCat
2017 | Journal Article | LibreCat-ID: 2241
@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse}, volume={70}, number={17}, journal={Die Wirtschaftsprüfung}, publisher={IDW}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017}, pages={1026–1033} }
LibreCat
2017 | Report | LibreCat-ID: 2247 |
@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={2016 Global MNC Tax Complexity Survey - Executive Summary}, DOI={10.13140/RG.2.2.23707.46881}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017} }
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2017 | Working Paper | LibreCat-ID: 2250 |
@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries}, DOI={10.2139/ssrn.3046546}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017} }
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2017 | Working Paper | LibreCat-ID: 4702
@book{Flagmeier_Müller_Sureth-Sloane_2017, series={arqus Working Paper}, title={When Do Managers Highlight Their Effective Tax Rate?}, volume={214}, DOI={arqus Working Paper No. 214}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2017}, collection={arqus Working Paper} }
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| DOI
2017 | Working Paper | LibreCat-ID: 4712
@book{Mehrmann_Sureth-Sloane_2017, series={arqus Working Paper Series}, title={Tax Loss Offset Restrictions and Biased Perception of Risky Investments}, volume={222}, DOI={arqus Working Paper No. 222}, author={Mehrmann, Annika and Sureth-Sloane, Caren}, year={2017}, collection={arqus Working Paper Series} }
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| DOI
2017 | Book | LibreCat-ID: 4713
@book{Sureth-Sloane_2017, title={Die Fakultät für Wirtschaftswissenschaften an der Universität Paderborn: Zeitzeugen geben Einblicke in den Werdegang ihrer Fakultät}, publisher={Eusl-Verlag, Detmold}, author={Sureth-Sloane, Caren}, year={2017} }
LibreCat
2017 | Dissertation | LibreCat-ID: 5011
@book{Mehrmann_2017, place={Hamburg}, title={Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente}, publisher={Verlag Dr. Kovac}, author={Mehrmann, Annika}, year={2017} }
LibreCat
2017 | Dissertation | LibreCat-ID: 5012
@book{Brinkmann_2017, place={Hamburg}, title={Die Bewertung der Steuerstrategie von Unternehmen}, publisher={Verlag Dr. Kovac}, author={Brinkmann, Bastian}, year={2017} }
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