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261 Publications
2016 | Working Paper | LibreCat-ID: 5020
@book{Hegemann_2016, series={arqus, Quantitative Research in Taxation}, title={Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?}, volume={203}, author={Hegemann, Annika}, year={2016}, collection={arqus, Quantitative Research in Taxation} }
LibreCat
2016 | Dissertation | LibreCat-ID: 5021
@book{Hegemann_2016, place={Paderborn}, title={ Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung}, publisher={Universität Paderborn}, author={Hegemann, Annika}, year={2016} }
LibreCat
2016 | Working Paper | LibreCat-ID: 5022
@book{Alberternst_Sureth-Sloane_2016, series={arqus, Quantitative Research in Taxation}, title={Interest Barrier and Capital Structure Response}, volume={206}, author={Alberternst, Stephan and Sureth-Sloane, Caren}, year={2016}, collection={arqus, Quantitative Research in Taxation} }
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| Files available
2016 | Working Paper | LibreCat-ID: 5023
@book{Alberternst_2016, series={arqus, Quantitative Research in Taxation}, title={Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit}, volume={207}, author={Alberternst, Stephan}, year={2016}, collection={arqus, Quantitative Research in Taxation} }
LibreCat
2016 | Dissertation | LibreCat-ID: 5024
@book{Alberternst_2016, place={Paderborn}, title={Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen}, publisher={Universität Paderborn}, author={Alberternst, Stephan}, year={2016} }
LibreCat
2016 | Journal Article | LibreCat-ID: 4744
@article{Ortmann_Sureth-Sloane_2016, title={Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?}, volume={86}, DOI={10.1007/s1007-015-0780-6}, number={5}, journal={Journal of Business Economics}, author={Ortmann, Regina and Sureth-Sloane, Caren}, year={2016}, pages={441–475} }
LibreCat
| DOI
2015 | Working Paper | LibreCat-ID: 4749
@book{Ortmann_Pummerer_2015, series={arqus, Quantitative Research in Taxation}, title={Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions}, volume={198}, author={Ortmann, Regina and Pummerer, Erich}, year={2015}, collection={arqus, Quantitative Research in Taxation} }
LibreCat
2015 | Journal Article | LibreCat-ID: 4756
@article{Oßwald_Sureth-Sloane_2015, title={Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?}, volume={25}, number={10}, journal={Steuer und Wirtschaft International}, author={Oßwald, Benjamin and Sureth-Sloane, Caren}, year={2015}, pages={478–486} }
LibreCat
2015 | Working Paper | LibreCat-ID: 4757
@book{Niemann_Sureth-Sloane_2015, series={arqus, Quantitative Research in Taxation}, title={Investment Effects of Wealth Taxes under Uncertainty and Irreversibility}, volume={209}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2015}, collection={arqus, Quantitative Research in Taxation} }
LibreCat
2015 | Working Paper | LibreCat-ID: 4758
@book{Hegemann_Kunoth_Rupp_Sureth-Sloane_2015, series={arqus, Quantitative Research in Taxation}, title={Hold or Sell? How Capital Gains Taxation Affects Holding Decisions}, volume={183}, author={Hegemann, Annika and Kunoth, Angela and Rupp, Kristina and Sureth-Sloane, Caren}, year={2015}, collection={arqus, Quantitative Research in Taxation} }
LibreCat
2015 | Working Paper | LibreCat-ID: 4759
@book{Alberternst_Sureth-Sloane_2015, series={arqus, Quantitative Research in Taxation}, title={The Effect of Taxes on Corporate Financing Decision - Evidence from the German Interest Barrier}, volume={182}, author={Alberternst, Stephan and Sureth-Sloane, Caren}, year={2015}, collection={arqus, Quantitative Research in Taxation} }
LibreCat
2015 | Working Paper | LibreCat-ID: 5025
@book{Alberternst_Schwar_2015, series={arqus, Quantitative Research in Taxation}, title={Relevanz der Zinsschranke – eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012}, volume={200}, author={Alberternst, Stephan and Schwar, Torben}, year={2015}, collection={arqus, Quantitative Research in Taxation} }
LibreCat
2015 | Dissertation | LibreCat-ID: 5026
@book{Rickermann_2015, place={Hamburg}, title={Die Besteuerung von Personengesellschaften unter besonderer Berücksichtigung der Verlustnutzungskonzeptionen und Gewinnverwendungsoptionen - Eine Analyse der Wechselwirkungen zwischen § 10d, § 15a, § 32a und § 34a EStG}, publisher={Verlag Dr. Kovac}, author={Rickermann, Anja}, year={2015} }
LibreCat
2015 | Journal Article | LibreCat-ID: 5047
@article{Sureth_2015, title={Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?}, volume={42}, DOI={10.15358/0340-1650_2013_5_257}, number={5}, journal={WiSt - Wirtschaftswissenschaftliches Studium}, publisher={C.H. Beck}, author={Sureth, Caren}, year={2015}, pages={257–260} }
LibreCat
| DOI
2015 | Working Paper | LibreCat-ID: 14913
@book{Ortmann_2015, series={arqus - Quantitative Research in Taxation}, title={Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups}, volume={198}, author={Ortmann, Regina}, year={2015}, collection={arqus - Quantitative Research in Taxation} }
LibreCat
2015 | Journal Article | LibreCat-ID: 46057
@article{Ortmann_2015, title={Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?}, volume={75}, number={3}, journal={Die Betriebswirtschaft}, author={Ortmann, Regina}, year={2015}, pages={161–177} }
LibreCat
2015 | Journal Article | LibreCat-ID: 46058
@article{Diller_Grottke_Lorenz_2015, title={Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge}, volume={44}, number={11}, journal={Wirtschaftswissenschaftliches Studium (WiSt)}, author={Diller, Markus and Grottke, Markus and Lorenz, Johannes}, year={2015}, pages={606–641} }
LibreCat
2015 | Journal Article | LibreCat-ID: 46056
@article{Diller_Lorenz_2015, title={Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income}, volume={71}, number={4}, journal={FinanzArchiv / Public Finance Analysis}, author={Diller, Markus and Lorenz, Johannes}, year={2015}, pages={506–530} }
LibreCat
2015 | Working Paper | LibreCat-ID: 2254 | 
@book{Hoppe_Maiterth_Sureth-Sloane_2015, title={Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse}, DOI={10.2139/ssrn.2548398}, author={Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2015} }
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2014 | Working Paper | LibreCat-ID: 4750
@book{Ortmann_Sureth-Sloane_2014, series={arqus, Quantitative Research in Taxation}, title={Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?}, volume={165}, author={Ortmann, Regina and Sureth-Sloane, Caren}, year={2014}, collection={arqus, Quantitative Research in Taxation} }
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