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.
282 Publications
2025 | Journal Article | LibreCat-ID: 56482
R. Maiterth, Y. Piper, and C. Sureth-Sloane, “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien,” Steuer und Wirtschaft, vol. 102, no. 1, pp. 67–81, 2025.
LibreCat
2025 | Journal Article | LibreCat-ID: 58500
D. Schanz, F. Siegel, and C. Sureth-Sloane, “Anti-Tax Avoidance Rules and Tax Complexity,” World Tax Journal, vol. 17, no. 1, pp. 1–23, 2025.
LibreCat
| Download (ext.)
2025 | Journal Article | LibreCat-ID: 56641 | 
M. Diller, J. Lorenz, G. Schneider, and C. Sureth-Sloane, “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency,” The Accounting Review, vol. 100, no. 2, pp. 71–102, 2025, doi: 10.2308/TAR- 2021-0477.
LibreCat
| DOI
| Download (ext.)
2025 | Working Paper | LibreCat-ID: 59096 |
D. Dyck, Corporate Tax Planning and Enforcement. 2025.
LibreCat
| DOI
| Download (ext.)
2025 | Report | LibreCat-ID: 60733 |
K. Gerdes, S. Harst, D. Schanz, and C. Sureth-Sloane, 2024 Global Tax Complexity Survey. TRR 266 Accounting for Transparency, 2025.
LibreCat
| DOI
| Download (ext.)
2025 | Working Paper | LibreCat-ID: 46048
D. Dyck, J. Lorenz, and C. Sureth-Sloane, Tax Disputes - The Role of Technology and Controversy Expertise. 2025.
LibreCat
| DOI
| Download (ext.)
2025 | Working Paper | LibreCat-ID: 60926 |
K. A. Schulz and C. Sureth-Sloane, Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences. 2025.
LibreCat
| DOI
| Download (ext.)
2025 | Journal Article | LibreCat-ID: 60596 |
D. Dyck, F. Hechtner, R. Maiterth, and C. Sureth-Sloane, “Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen,” Steuer und Wirtschaft, vol. 102, no. 3, pp. 26–44, 2025, doi: http://dx.doi.org/10.2139/ssrn.5337276 .
LibreCat
| DOI
| Download (ext.)
2025 | Journal Article | LibreCat-ID: 60949
H. Giese, S. Holtmann, R. Koch, and D. Langenmayr, “Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?,” ifo Schnelldienst, vol. 78, no. 8, pp. 34–40, 2025.
LibreCat
2025 | Working Paper | LibreCat-ID: 46047 |
A. Chen, P. Hieber, and C. Sureth-Sloane, How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty, vol. 273. 2025.
LibreCat
| Download (ext.)
2025 | Working Paper | LibreCat-ID: 61508 |
D. Dyck, T. Kourouxous, and J. Lorenz, An Economic Analysis of Joint Tax Audits. 2025.
LibreCat
| DOI
| Download (ext.)
2025 | Working Paper | LibreCat-ID: 61502
D. Dyck, J. Lorenz, and C. Sureth-Sloane, Sloppiness in Tax Disputes: How to Prevent Litigation? 2025.
LibreCat
2024 | Journal Article | LibreCat-ID: 49868
L. Schön, B. Graßl, and H. Giese, “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung,” Steuer und Wirtschaft, pp. 71–92, 2024.
LibreCat
2024 | Journal Article | LibreCat-ID: 50747
S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen,” Deutsches Steuerrecht, vol. 62, no. 17, pp. 914–921, 2024.
LibreCat
2024 | Journal Article | LibreCat-ID: 55658
M. Azmi Shabestari and R. Safaei, “The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions,” Bulletin for International Taxation, vol. 78, no. 6, pp. 224–239, 2024, doi: 10.59403/8cbkga.
LibreCat
| DOI
2024 | Journal Article | LibreCat-ID: 56653 |
K. Birnbaum, J. H. Heckemeyer, A. Linau, and C. Sureth-Sloane, “Steuerwettbewerb als Chance,” Schmalenbach IMPULSE, vol. 3, pp. 1–17, 2024, doi: https://doi.org/10.54585/OAHI2295.
LibreCat
| DOI
| Download (ext.)
2024 | Working Paper | LibreCat-ID: 56814 |
A. Schipp, Too Complex to Cooperate? Tax Complexity and Cooperative Compliance. 2024.
LibreCat
| DOI
| Download (ext.)
2024 | Working Paper | LibreCat-ID: 56817 |
H. Giese and V. Heinemann-Heile, Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods. 2024.
LibreCat
| DOI
| Download (ext.)