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273 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.
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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.
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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.
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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.
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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.
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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.
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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.
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2024 | Working Paper | LibreCat-ID: 56814 |
A. Schipp, Too Complex to Cooperate? Tax Complexity and Cooperative Compliance. 2024.
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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.
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2024 | Working Paper | LibreCat-ID: 56816 |
H. Giese and A. Schipp, The Downsides of Democracy? The Case of Tax Complexity. 2024.
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2024 | Journal Article | LibreCat-ID: 56855
C. Sureth-Sloane and H. Giese, “Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie,” SWK Steuer- und WirtschaftsKartei, no. 30, pp. 1260–1264, 2024.
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2024 | Journal Article | LibreCat-ID: 57546 |
J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, and C. Sureth-Sloane, “Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting,” Schmalenbach Journal of Business Research , 2024, doi: 10.1007/s41471-024-00200-7.
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2024 | Working Paper | LibreCat-ID: 56767 |
K. A. Schulz and C. Sureth-Sloane, Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. 2024.
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2024 | Working Paper | LibreCat-ID: 49873 |
H. Giese, R. Koch, and C. Sureth-Sloane, Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications. 2024.
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2024 | Working Paper | LibreCat-ID: 35785 |
M. Fochmann, V. Heinemann-Heile, H.-P. Huber, and C. Sureth-Sloane, Firms’ Tax Misperception. 2024.
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2024 | Working Paper | LibreCat-ID: 56727 |
I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, and J. Voget, Tax Complexity and Foreign Direct Investment. 2024.
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2024 | Journal Article | LibreCat-ID: 54530
K. A. Schulz and C. Sureth-Sloane, “Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen,” Steuer und Wirtschaft, vol. 101, no. 4, pp. 335–353, 2024.
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2024 | Working Paper | LibreCat-ID: 57902 |
H. Giese, D. Lynch, K. A. Schulz, and C. Sureth-Sloane, The Effects of Tax Reform on Labor Demand within Tax Departments. 2024.
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2024 | Working Paper | LibreCat-ID: 56815 |
A. Schipp, F. Siahaan, and C. Sureth-Sloane, Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country. 2024.
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