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291 Publications
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: 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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2025 | Working Paper | LibreCat-ID: 61491
Blaufus, Kay, et al. Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice . 2025, doi:10.2139/ssrn.5378466.
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2025 | Working Paper | LibreCat-ID: 61490
Braun, Anna-Sophie, et al. Tax Complexity and Firm Value. 2025, doi:10.2139/ssrn.5378221.
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2025 | Working Paper | LibreCat-ID: 61508 |
Dyck, Daniel, et al. An Economic Analysis of Joint Tax Audits. 2025, doi:10.2139/ssrn.5398645.
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2025 | Working Paper | LibreCat-ID: 61502
Dyck, Daniel, et al. Sloppiness in Tax Disputes: How to Prevent Litigation? 2025.
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2025 | Newspaper Article | LibreCat-ID: 62175
Giese, Henning, et al. “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
Bornemann, Tobias, et al. “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment.” European Accounting Review, vol. 34, no. 1, 2025, pp. 89–122, doi:10.1080/09638180.2023.2239298.
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2025 | Journal Article | LibreCat-ID: 62732
Bornemann, Tobias, et al. “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?” Journal of the American Taxation Association, vol. 47, no. 1, 2025, pp. 7–30, doi:10.2308/JATA-2022-019.
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2025 | Journal Article | LibreCat-ID: 62110
Schönhärl, Korinna, and Caren 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, 2025, pp. 1–31, doi:10.18156/eug-2-2025-art-2.
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2025 | Journal Article | LibreCat-ID: 63470
Wiredu, Laura Docia Akosua. “Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects.” Junior Management Science, vol. 10, no. 4, 2025, pp. 985–1008, doi:10.582/jums/v10i4pp985-1008.
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2025 | Working Paper | LibreCat-ID: 46047 |
Chen, An, et al. How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty. 2025, doi:10.1007/s10797-025-09930-8.
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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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