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291 Publications
2020 | Report | LibreCat-ID: 49266
Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis. Executive Summary. TRR 266 Accounting for Transparency, 2020. https://doi.org/10.52569/DQPH9785.
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2020 | Working Paper | LibreCat-ID: 14901 | 
Osswald, Benjamin, and Caren Sureth-Sloane. Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? TRR 266 Accounting for Transparency Working Paper Series No. 28, 2020. https://doi.org/10.2139/ssrn.3297418.
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2020 | Journal Article | LibreCat-ID: 21420
Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane. “Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren.” Steuer und Wirtschaft 97, no. 4 (2020): 317–29.
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2020 | Report | LibreCat-ID: 21407 |
Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020. https://doi.org/10.52569/ILCP9945.
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2019 | Journal Article | LibreCat-ID: 21424
Lorenz, Johannes. “Population Dynamics of Tax Avoidance with Crowding Effects.” Journal of Evolutionary Economics 29 (2019): 581–609. https://doi.org/10.1007/s00191-018-0572-6.
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2019 | Journal Article | LibreCat-ID: 21425
Kittl, Maximilian, and Johannes Lorenz. “Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel.” Deutsches Steuerrecht 57, no. 18 (2019): 897–903.
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2019 | Book Chapter | LibreCat-ID: 21426 |
Hoppe, Thomas, Reyhaneh Safaei, Amanda Singleton, and Caren Sureth-Sloane. “Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey.” In Tax Simplification - An African Perspective, edited by Chris Evans, Riël Franzsen, and Elizabeth Stack, 267–93. Pretoria: Pretoria University Law Press, 2019.
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2019 | Journal Article | LibreCat-ID: 21427
Diller, Markus, Thomas Späth, and Johannes Lorenz. “Inheritance Tax Planning with Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal Choice between Full and Standard Exemption.” Journal of Business Economics 89, no. 5 (2019): 599–626.
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2019 | Working Paper | LibreCat-ID: 12077
Hoppe, Thomas, Martina Rechbauer, and Susann Sturm. Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo, n.d.
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2019 | Working Paper | LibreCat-ID: 14902 |
Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane. Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern. Vol. 42. TAF Wokring Paper Series, 2019.
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2019 | Journal Article | LibreCat-ID: 14904
Hoppe, Thomas, Martina Rechbauer, and Susann Sturm. “Steuerkomplexität im Vergleich zwischen Deutschland und Österreich - Eine Analyse des Status quo.” Steuer und Wirtschaft 96, no. 4 (2019): 397–412.
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2019 | Journal Article | LibreCat-ID: 14905
Kourouxous, Thomas, and Thomas Bauer. “Violations of Dominance in Decision-Making.” Business Research 12, no. 1 (2019): 209–39. https://doi.org/10.1007/s40685-019-0093-7.
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2019 | Journal Article | LibreCat-ID: 14910
Majdanska, Alicja, and Yuchen Wu. “Using Impact Evaluation to Examine Domestic and International Cooperative Compliance Programs.” Tax Notes International 93, no. 10 (2019): 1045–65.
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2019 | Journal Article | LibreCat-ID: 4996 |
Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility.” Journal of Business Economics 89, no. 4 (2019): 385–415. https://doi.org/10.1007/s11573-018-0918-4.
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2019 | Journal Article | LibreCat-ID: 17715
Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften.” Betriebs-Berater 74, no. 25 (2019): 1438–42.
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2019 | Newspaper Article | LibreCat-ID: 14903
Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Aus Daten müssen Informationen werden.” Frankfurter Allgemeine Zeitung, 2019.
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2018 | Journal Article | LibreCat-ID: 3902
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” Intertax 46, no. 8/9 (2018): 654–75.
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2018 | Working Paper | LibreCat-ID: 5007 |
Bornemann, Tobias. Tax Avoidance and Accounting Conservatism. Vol. No. 2018-04. WU International Taxation Research Paper Series, 2018.
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2018 | Working Paper | LibreCat-ID: 5008
Bornemann, Tobias. Do Transfer Pricing Rules Distort R&D Investment Decisions? Vol. No. 2018-02. WU International Taxation Research Paper Series, 2018.
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2018 | Journal Article | LibreCat-ID: 5009 |
Bauer, Thomas, Thomas Kourouxous, and Peter Krenn. “Taxation and Agency Conflicts between Firm Owners and Managers: A Review.” Business Research 11, no. 1 (2018): 33–76.
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