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273 Publications
2025 | Journal Article | LibreCat-ID: 56482
@article{Maiterth_Piper_Sureth-Sloane_2025, title={Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}, volume={102}, number={1}, journal={Steuer und Wirtschaft}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}, year={2025}, pages={67–81} }
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2025 | Journal Article | LibreCat-ID: 58500
@article{Schanz_Siegel_Sureth-Sloane_2025, title={Anti-Tax Avoidance Rules and Tax Complexity}, volume={17}, number={1}, journal={World Tax Journal}, author={Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2025}, pages={1–23} }
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2025 | Journal Article | LibreCat-ID: 56641 | 
@article{Diller_Lorenz_Schneider_Sureth-Sloane_2025, title={Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency}, volume={100}, DOI={10.2308/TAR- 2021-0477}, number={2}, journal={The Accounting Review}, author={Diller, Markus and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}, year={2025}, pages={71–102} }
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2024 | Journal Article | LibreCat-ID: 49868
@article{Schön_Graßl_Giese_2024, title={Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung}, journal={Steuer und Wirtschaft}, author={Schön, Lena and Graßl, Benjamin and Giese, Henning}, year={2024}, pages={71–92} }
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2024 | Journal Article | LibreCat-ID: 50747
@article{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2024, title={Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen}, volume={62}, number={17}, journal={Deutsches Steuerrecht}, author={Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, pages={914–921} }
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2024 | Journal Article | LibreCat-ID: 55658
@article{Azmi Shabestari_Safaei_2024, title={The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions}, volume={78}, DOI={10.59403/8cbkga}, number={6}, journal={Bulletin for International Taxation}, author={Azmi Shabestari, Mehrzad and Safaei, Reyhaneh}, year={2024}, pages={224–239} }
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2024 | Journal Article | LibreCat-ID: 56653 |
@article{Birnbaum_Heckemeyer_Linau_Sureth-Sloane_2024, title={Steuerwettbewerb als Chance}, volume={3}, DOI={https://doi.org/10.54585/OAHI2295}, journal={Schmalenbach IMPULSE}, author={Birnbaum, Kirsten and Heckemeyer, Jost H. and Linau, Annette and Sureth-Sloane, Caren}, year={2024}, pages={1–17} }
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2024 | Working Paper | LibreCat-ID: 56814 |
@book{Schipp_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 152}, title={Too Complex to Cooperate? Tax Complexity and Cooperative Compliance}, DOI={https://dx.doi.org/10.2139/ssrn.4934559}, author={Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 152} }
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2024 | Working Paper | LibreCat-ID: 56817 |
@book{Giese_Heinemann-Heile_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 158}, title={Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods}, DOI={https://dx.doi.org/10.2139/ssrn.4972829}, author={Giese, Henning and Heinemann-Heile, Vanessa}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 158} }
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2024 | Working Paper | LibreCat-ID: 56816 |
@book{Giese_Schipp_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 153}, title={The Downsides of Democracy? The Case of Tax Complexity}, DOI={https://dx.doi.org/10.2139/ssrn.4934571}, author={Giese, Henning and Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 153} }
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2024 | Journal Article | LibreCat-ID: 56855
@article{Sureth-Sloane_Giese_2024, title={Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie}, number={30}, journal={SWK Steuer- und WirtschaftsKartei}, author={Sureth-Sloane, Caren and Giese, Henning}, year={2024}, pages={1260–1264} }
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2024 | Journal Article | LibreCat-ID: 57546 |
@article{Bischof_Gassen_Rohlfing-Bastian_Rostam-Afschar_Sureth-Sloane_2024, title={Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting}, DOI={10.1007/s41471-024-00200-7}, journal={Schmalenbach Journal of Business Research }, author={Bischof, Jannis and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane, Caren}, year={2024} }
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2024 | Working Paper | LibreCat-ID: 56767 |
@book{Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 161}, title={Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, DOI={https://dx.doi.org/10.2139/ssrn.4999404}, author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 161} }
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2024 | Working Paper | LibreCat-ID: 49873 |
@book{Giese_Koch_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 149}, title={Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications}, DOI={10.2139/ssrn.4888151}, author={Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 149} }
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2024 | Working Paper | LibreCat-ID: 35785 |
@book{Fochmann_Heinemann-Heile_Huber_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 108}, title={Firms’ Tax Misperception}, DOI={10.2139/ssrn.4300919}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 108} }
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2024 | Working Paper | LibreCat-ID: 56727 |
@book{Euler_Harst_Schanz_Sureth-Sloane_Voget_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 160}, title={Tax Complexity and Foreign Direct Investment}, DOI={https://dx.doi.org/10.2139/ssrn.4990616}, author={Euler, Isabell and Harst, Simon and Schanz, Deborah and Sureth-Sloane, Caren and Voget, Johannes}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 160} }
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2024 | Journal Article | LibreCat-ID: 54530
@article{Schulz_Sureth-Sloane_2024, title={Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, volume={101}, number={4}, journal={Steuer und Wirtschaft}, author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, pages={335–353} }
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2024 | Working Paper | LibreCat-ID: 57902 |
@book{Giese_Lynch_Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 171}, title={The Effects of Tax Reform on Labor Demand within Tax Departments}, DOI={https://dx.doi.org/10.2139/ssrn.5068550}, author={Giese, Henning and Lynch, Dan and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 171} }
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2024 | Working Paper | LibreCat-ID: 56815 |
@book{Schipp_Siahaan_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 151}, title={Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country}, DOI={http://dx.doi.org/10.2139/ssrn.4924632}, author={Schipp, Adrian and Siahaan, Fernando and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 151} }
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2023 | Working Paper | LibreCat-ID: 46044
@book{Giese_Holtmann_2023, series={TRR 266 Working Paper Series}, title={Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids}, volume={118}, DOI={10.2139/ssrn.4394968}, author={Giese, Henning and Holtmann, Svea}, year={2023}, collection={TRR 266 Working Paper Series} }
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