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291 Publications
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.
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2025 | Working Paper | LibreCat-ID: 46048
D. Dyck, J. Lorenz, and C. Sureth-Sloane, Tax Disputes - The Role of Technology and Controversy Expertise. 2025.
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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.
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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.
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2025 | Working Paper | LibreCat-ID: 61508 |
D. Dyck, T. Kourouxous, and J. Lorenz, An Economic Analysis of Joint Tax Audits. 2025.
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2025 | Working Paper | LibreCat-ID: 61502
D. Dyck, J. Lorenz, and C. Sureth-Sloane, Sloppiness in Tax Disputes: How to Prevent Litigation? 2025.
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2025 | Newspaper Article | LibreCat-ID: 62175
H. Giese, K. A. Schulz, and C. Sureth-Sloane, “Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. ,” Frankfurter Allgemeine Zeitung, vol. 261, no. 16, 2025.
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2025 | Journal Article | LibreCat-ID: 62733
T. Bornemann, A.-L. Moosmann, and Z. Novotny-Farkas, “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment,” European Accounting Review, vol. 34, no. 1, pp. 89–122, 2025, doi: 10.1080/09638180.2023.2239298.
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2025 | Journal Article | LibreCat-ID: 62732
T. Bornemann, S. Auer, and E. Eberhartinger, “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?,” Journal of the American Taxation Association, vol. 47, no. 1, pp. 7–30, 2025, doi: 10.2308/JATA-2022-019.
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2025 | Journal Article | LibreCat-ID: 62110
K. Schönhärl and C. Sureth-Sloane, “Steuern und Steuergerechtigkeit – Ein Gespräch,” Ethik und Gesellschaft, vol. 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben, pp. 1–31, 2025, doi: 10.18156/eug-2-2025-art-2.
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2025 | Journal Article | LibreCat-ID: 63470
L. D. A. Wiredu, “Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects,” Junior Management Science, vol. 10, no. 4, pp. 985–1008, 2025, doi: 10.582/jums/v10i4pp985-1008.
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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. 2025.
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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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