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278 Publications
2025 | Journal Article | LibreCat-ID: 56482
Maiterth, R., Piper, Y., & Sureth-Sloane, C. (2025). Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. Steuer und Wirtschaft, 102(1), 67–81.
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2025 | Journal Article | LibreCat-ID: 58500
Schanz, D., Siegel, F., & Sureth-Sloane, C. (2025). Anti-Tax Avoidance Rules and Tax Complexity. World Tax Journal, 17(1), 1–23.
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2025 | Journal Article | LibreCat-ID: 56641 | 
Diller, M., Lorenz, J., Schneider, G., & Sureth-Sloane, C. (2025). Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. The Accounting Review, 100(2), 71–102. https://doi.org/10.2308/TAR- 2021-0477
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2025 | Working Paper | LibreCat-ID: 59096 |
Dyck, D. (2025). Corporate Tax Planning and Enforcement. https://doi.org/10.2139/ssrn.5186857
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2025 | Report | LibreCat-ID: 60733 |
Gerdes, K., Harst, S., Schanz, D., & Sureth-Sloane, C. (2025). 2024 Global Tax Complexity Survey. TRR 266 Accounting for Transparency. https://doi.org/10.52569/WEMV6812
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2025 | Working Paper | LibreCat-ID: 46048
Dyck, D., Lorenz, J., & Sureth-Sloane, C. (2025). Tax Disputes - The Role of Technology and Controversy Expertise. https://dx.doi.org/10.2139/ssrn.4214449
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2025 | Working Paper | LibreCat-ID: 60926 |
Schulz, K. A., & Sureth-Sloane, C. (2025). Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences. https://dx.doi.org/10.2139/ssrn.5378524
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2025 | Journal Article | LibreCat-ID: 60596 |
Dyck, D., Hechtner, F., Maiterth, R., & Sureth-Sloane, C. (2025). Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen. Steuer Und Wirtschaft, 102(3), 26–44. http://dx.doi.org/10.2139/ssrn.5337276
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2025 | Journal Article | LibreCat-ID: 60949
Giese, H., Holtmann, S., Koch, R., & Langenmayr, D. (2025). Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland? Ifo Schnelldienst, 78(8), 34–40.
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2024 | Journal Article | LibreCat-ID: 49868
Schön, L., Graßl, B., & Giese, H. (2024). Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung. Steuer und Wirtschaft, 71–92.
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2024 | Journal Article | LibreCat-ID: 50747
Greil, S., Kaluza-Thiesen, E., Schulz, K. A., & Sureth-Sloane, C. (2024). Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen. Deutsches Steuerrecht, 62(17), 914–921.
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2024 | Journal Article | LibreCat-ID: 55658
Azmi Shabestari, M., & Safaei, R. (2024). The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions. Bulletin for International Taxation, 78(6), 224–239. https://doi.org/10.59403/8cbkga
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2024 | Journal Article | LibreCat-ID: 56653 |
Birnbaum, K., Heckemeyer, J. H., Linau, A., & Sureth-Sloane, C. (2024). Steuerwettbewerb als Chance. Schmalenbach IMPULSE, 3, 1–17. https://doi.org/10.54585/OAHI2295
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2024 | Working Paper | LibreCat-ID: 56814 |
Schipp, A. (2024). Too Complex to Cooperate? Tax Complexity and Cooperative Compliance. https://dx.doi.org/10.2139/ssrn.4934559
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2024 | Working Paper | LibreCat-ID: 56817 |
Giese, H., & Heinemann-Heile, V. (2024). Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods. https://dx.doi.org/10.2139/ssrn.4972829
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2024 | Working Paper | LibreCat-ID: 56816 |
Giese, H., & Schipp, A. (2024). The Downsides of Democracy? The Case of Tax Complexity. https://dx.doi.org/10.2139/ssrn.4934571
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2024 | Journal Article | LibreCat-ID: 56855
Sureth-Sloane, C., & Giese, H. (2024). Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie. SWK Steuer- und WirtschaftsKartei, 30, 1260–1264.
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2024 | Journal Article | LibreCat-ID: 57546 |
Bischof, J., Gassen, J., Rohlfing-Bastian, A., Rostam-Afschar, D., & Sureth-Sloane, C. (2024). Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting. Schmalenbach Journal of Business Research . https://doi.org/10.1007/s41471-024-00200-7
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2024 | Working Paper | LibreCat-ID: 35785 |
Heinemann-Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2024). Firms’ Tax Misperception. https://doi.org/10.2139/ssrn.4300919
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2024 | Working Paper | LibreCat-ID: 56767 |
Schulz, K. A., & Sureth-Sloane, C. (2024). Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. https://dx.doi.org/10.2139/ssrn.4999404
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