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291 Publications
2025 | Report | LibreCat-ID: 60733 | 
@book{Gerdes_Harst_Schanz_Sureth-Sloane_2025, title={2024 Global Tax Complexity Survey}, DOI={10.52569/WEMV6812}, publisher={TRR 266 Accounting for Transparency}, author={Gerdes, Kristin and Harst, Simon and Schanz, Deborah and Sureth-Sloane, Caren}, year={2025} }
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2025 | Working Paper | LibreCat-ID: 46048
@book{Dyck_Lorenz_Sureth-Sloane_2025, series={TRR 266 Working Paper Series}, title={Tax Disputes - The Role of Technology and Controversy Expertise}, DOI={https://dx.doi.org/10.2139/ssrn.4214449 }, author={Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Working Paper Series} }
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2025 | Working Paper | LibreCat-ID: 60926 |
@book{Schulz_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 204}, title={Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences}, DOI={https://dx.doi.org/10.2139/ssrn.5378524}, author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 204} }
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2025 | Journal Article | LibreCat-ID: 60949
@article{Giese_Holtmann_Koch_Langenmayr_2025, title={Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?}, volume={78}, number={8}, journal={ifo Schnelldienst}, author={Giese, Henning and Holtmann, Svea and Koch, Reinald and Langenmayr, Dominika}, year={2025}, pages={34–40} }
LibreCat
2025 | Working Paper | LibreCat-ID: 61491
@book{Blaufus_Maiterth_Milde_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 203}, title={Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice }, DOI={10.2139/ssrn.5378466}, author={Blaufus, Kay and Maiterth, Ralf and Milde, Michael and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 203} }
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2025 | Working Paper | LibreCat-ID: 61490
@book{Braun_Koch_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 201}, title={Tax Complexity and Firm Value}, DOI={10.2139/ssrn.5378221}, author={Braun, Anna-Sophie and Koch, Reinald and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 201} }
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2025 | Working Paper | LibreCat-ID: 61508 |
@book{Dyck_Kourouxous_Lorenz_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 208}, title={An Economic Analysis of Joint Tax Audits}, DOI={10.2139/ssrn.5398645}, author={Dyck, Daniel and Kourouxous, Thomas and Lorenz, Johannes}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 208} }
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2025 | Working Paper | LibreCat-ID: 61502
@book{Dyck_Lorenz_Sureth-Sloane_2025, series={Working Papers Dissertations 155}, title={Sloppiness in Tax Disputes: How to Prevent Litigation?}, author={Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}, year={2025}, collection={Working Papers Dissertations 155} }
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2025 | Newspaper Article | LibreCat-ID: 62175
@article{Giese_Schulz_Sureth-Sloane_2025, title={Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. }, volume={261}, number={16}, journal={Frankfurter Allgemeine Zeitung}, author={Giese, Henning and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2025} }
LibreCat
2025 | Journal Article | LibreCat-ID: 62733
@article{Bornemann_Moosmann_Novotny-Farkas_2025, title={The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment}, volume={34}, DOI={10.1080/09638180.2023.2239298}, number={1}, journal={European Accounting Review}, author={Bornemann, Tobias and Moosmann, Anna-Lena and Novotny-Farkas, Zoltán}, year={2025}, pages={89–122} }
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2025 | Journal Article | LibreCat-ID: 62732
@article{Bornemann_Auer_Eberhartinger_2025, title={Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?}, volume={47}, DOI={10.2308/JATA-2022-019}, number={1}, journal={Journal of the American Taxation Association}, author={Bornemann, Tobias and Auer, Sylvia and Eberhartinger, Eva}, year={2025}, pages={7–30} }
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2025 | Journal Article | LibreCat-ID: 62110
@article{Schönhärl_Sureth-Sloane_2025, title={Steuern und Steuergerechtigkeit – Ein Gespräch}, volume={19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben}, DOI={10.18156/eug-2-2025-art-2.}, journal={Ethik und Gesellschaft}, author={Schönhärl, Korinna and Sureth-Sloane, Caren}, year={2025}, pages={1–31} }
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2025 | Journal Article | LibreCat-ID: 63470
@article{Wiredu_2025, title={Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects}, volume={10}, DOI={10.582/jums/v10i4pp985-1008}, number={4}, journal={Junior Management Science}, author={Wiredu, Laura Docia Akosua}, year={2025}, pages={985–1008} }
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2025 | Working Paper | LibreCat-ID: 46047 |
@book{Chen_Hieber_Sureth-Sloane_2025, title={How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty}, DOI={10.1007/s10797-025-09930-8}, author={Chen, An and Hieber, Peter and Sureth-Sloane, Caren}, year={2025} }
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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} }
LibreCat
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} }
LibreCat
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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