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274 Publications
2024 | Working Paper | LibreCat-ID: 56817 | 
Giese H, Heinemann-Heile V. 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 H, Schipp A. 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 C, Giese H. Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie. SWK Steuer- und WirtschaftsKartei. 2024;(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. Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting. Schmalenbach Journal of Business Research . Published online 2024. doi: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. Firms’ Tax Misperception.; 2024. doi:10.2139/ssrn.4300919
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2024 | Working Paper | LibreCat-ID: 56767 |
Schulz KA, Sureth-Sloane C. 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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2024 | Working Paper | LibreCat-ID: 49873 |
Giese H, Koch R, Sureth-Sloane C. Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications.; 2024. doi:10.2139/ssrn.4888151
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2024 | Working Paper | LibreCat-ID: 56727 |
Euler I, Harst S, Schanz D, Sureth-Sloane C, Voget J. Tax Complexity and Foreign Direct Investment.; 2024. doi:https://dx.doi.org/10.2139/ssrn.4990616
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2024 | Journal Article | LibreCat-ID: 54530
Schulz KA, Sureth-Sloane C. Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. Steuer und Wirtschaft. 2024;101(4):335-353.
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2024 | Working Paper | LibreCat-ID: 56815 |
Schipp A, Siahaan F, Sureth-Sloane C. Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country.; 2024. doi:http://dx.doi.org/10.2139/ssrn.4924632
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2024 | Working Paper | LibreCat-ID: 57902 |
Giese H, Lynch D, Schulz KA, Sureth-Sloane C. The Effects of Tax Reform on Labor Demand within Tax Departments.; 2024. doi:https://dx.doi.org/10.2139/ssrn.5068550
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2023 | Working Paper | LibreCat-ID: 46044
Giese H, Holtmann S. Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids. Vol 118.; 2023. doi:10.2139/ssrn.4394968
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2023 | Journal Article | LibreCat-ID: 29050 |
Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective Tax Rate? Accounting and Business Research. 2023;53(1):1-37. doi:10.1080/00014788.2021.1958669
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2023 | Journal Article | LibreCat-ID: 46042 |
Koch R, Holtmann S, Giese H. Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. Journal of Business Economics. 2023;93(1-2):59-109. doi:10.1007/s11573-022-01134-4
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2023 | Journal Article | LibreCat-ID: 22924 |
Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. European Accounting Review. 2023;32(2):239-273. doi:10.1080/09638180.2021.1951316
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2023 | Report | LibreCat-ID: 48414 |
Greil S, Kaluza-Thiesen E, Schulz KA, Sureth-Sloane C. Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency; 2023. doi:10.52569/hmje9021
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2023 | Journal Article | LibreCat-ID: 46043
Unterstell R. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. forschung - Das Magazin der Deutschen Forschungsgemeinschaft. 2023;(1):6-9.
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2023 | Journal Article | LibreCat-ID: 42635
Greil S, Overesch M, Rohlfing-Bastian A, Schreiber U, Sureth-Sloane C. Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. Intertax. 2023;51(4):272-289.
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2023 | Journal Article | LibreCat-ID: 42897
Fochmann M, Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung. Steuer und Wirtschaft. 2023;100(2):171-187.
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2023 | Journal Article | LibreCat-ID: 46471
Unterstell R. „Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane. german research – Magazine of the Deutsche Forschungsgemeinschaft. 2023;(1):8-11.
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