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278 Publications
2025 | Journal Article | LibreCat-ID: 56482
Maiterth, Ralf, et al. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.” Steuer und Wirtschaft, vol. 102, no. 1, 2025, pp. 67–81.
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2025 | Journal Article | LibreCat-ID: 58500
Schanz, Deborah, et al. “Anti-Tax Avoidance Rules and Tax Complexity.” World Tax Journal, vol. 17, no. 1, 2025, pp. 1–23.
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2025 | Journal Article | LibreCat-ID: 56641 | 
Diller, Markus, et al. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” The Accounting Review, vol. 100, no. 2, 2025, pp. 71–102, doi:10.2308/TAR- 2021-0477.
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2025 | Working Paper | LibreCat-ID: 59096 |
Dyck, Daniel. Corporate Tax Planning and Enforcement. 2025, doi:10.2139/ssrn.5186857.
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2025 | Report | LibreCat-ID: 60733 |
Gerdes, Kristin, et al. 2024 Global Tax Complexity Survey. TRR 266 Accounting for Transparency, 2025, doi:10.52569/WEMV6812.
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2025 | Working Paper | LibreCat-ID: 46048
Dyck, Daniel, et al. Tax Disputes - The Role of Technology and Controversy Expertise. 2025, doi:https://dx.doi.org/10.2139/ssrn.4214449 .
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2025 | Working Paper | LibreCat-ID: 60926 |
Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences. 2025, doi:https://dx.doi.org/10.2139/ssrn.5378524.
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2025 | Journal Article | LibreCat-ID: 60596 |
Dyck, Daniel, et al. “Abschreibungen Als Mittel Der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.” Steuer Und Wirtschaft, vol. 102, no. 3, 2025, pp. 26–44, doi:http://dx.doi.org/10.2139/ssrn.5337276 .
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2025 | Journal Article | LibreCat-ID: 60949
Giese, Henning, et al. “Steuerliches Investitionssofortprogramm: Ausreichender Schritt Zur Stärkung Des Wirtschaftsstandorts Deutschland?” Ifo Schnelldienst, vol. 78, no. 8, 2025, pp. 34–40.
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2024 | Journal Article | LibreCat-ID: 49868
Schön, Lena, et al. “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung.” Steuer und Wirtschaft, 2024, pp. 71–92.
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2024 | Journal Article | LibreCat-ID: 50747
Greil, Stefan, et al. “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen.” Deutsches Steuerrecht, vol. 62, no. 17, 2024, pp. 914–21.
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2024 | Journal Article | LibreCat-ID: 55658
Azmi Shabestari, Mehrzad, and Reyhaneh Safaei. “The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions.” Bulletin for International Taxation, vol. 78, no. 6, 2024, pp. 224–39, doi:10.59403/8cbkga.
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2024 | Journal Article | LibreCat-ID: 56653 |
Birnbaum, Kirsten, et al. “Steuerwettbewerb als Chance.” Schmalenbach IMPULSE, vol. 3, 2024, pp. 1–17, doi:https://doi.org/10.54585/OAHI2295.
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2024 | Working Paper | LibreCat-ID: 56814 |
Schipp, Adrian. Too Complex to Cooperate? Tax Complexity and Cooperative Compliance. 2024, doi:https://dx.doi.org/10.2139/ssrn.4934559.
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2024 | Working Paper | LibreCat-ID: 56817 |
Giese, Henning, and Vanessa Heinemann-Heile. Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods. 2024, doi:https://dx.doi.org/10.2139/ssrn.4972829.
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2024 | Working Paper | LibreCat-ID: 56816 |
Giese, Henning, and Adrian Schipp. The Downsides of Democracy? The Case of Tax Complexity. 2024, doi:https://dx.doi.org/10.2139/ssrn.4934571.
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2024 | Journal Article | LibreCat-ID: 56855
Sureth-Sloane, Caren, and Henning Giese. “Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie.” SWK Steuer- und WirtschaftsKartei, no. 30, 2024, pp. 1260–64.
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2024 | Journal Article | LibreCat-ID: 57546 |
Bischof, Jannis, et al. “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: 35785 |
Heinemann-Heile, Vanessa, et al. Firms’ Tax Misperception. 2024, doi:10.2139/ssrn.4300919.
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2024 | Working Paper | LibreCat-ID: 56767 |
Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. 2024, doi:https://dx.doi.org/10.2139/ssrn.4999404.
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