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300 Publications
2020 | Journal Article | LibreCat-ID: 49871
H. Giese, B. Graßl, S. Holtmann, and P. Krug, “Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie,” Deutsches Steuerrecht, vol. 59, no. 16–16, pp. 752–760, 2020.
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2019 | Journal Article | LibreCat-ID: 21425
M. Kittl and J. Lorenz, “Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel,” Deutsches Steuerrecht, vol. 57, no. 18, pp. 897–903, 2019.
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2019 | Book Chapter | LibreCat-ID: 21426 | 
T. Hoppe, R. Safaei, A. Singleton, and C. Sureth-Sloane, “Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey,” in Tax Simplification - An African Perspective, C. Evans, R. Franzsen, and E. Stack, Eds. Pretoria: Pretoria University Law Press, 2019, pp. 267–293.
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2019 | Working Paper | LibreCat-ID: 12077
T. Hoppe, M. Rechbauer, and S. Sturm, Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo. .
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2019 | Working Paper | LibreCat-ID: 14902 |
C. Mair, W. Scheffler, I. Senger, and C. Sureth-Sloane, Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern, vol. 42. 2019.
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2019 | Journal Article | LibreCat-ID: 14904
T. Hoppe, M. Rechbauer, and S. Sturm, “Steuerkomplexität im Vergleich zwischen Deutschland und Österreich - Eine Analyse des Status quo,” Steuer und Wirtschaft, vol. 96, no. 4, pp. 397–412, 2019.
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2019 | Journal Article | LibreCat-ID: 4996 |
R. Niemann and C. Sureth-Sloane, “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility,” Journal of Business Economics, vol. 89, no. 4, pp. 385–415, 2019, doi: 10.1007/s11573-018-0918-4.
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2019 | Journal Article | LibreCat-ID: 17715
. Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft and C. Sureth-Sloane, “Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften,” Betriebs-Berater, vol. 74, no. 25, pp. 1438–1442, 2019.
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2019 | Newspaper Article | LibreCat-ID: 14903
S. Asenkerschbaumer and C. Sureth-Sloane, “Aus Daten müssen Informationen werden,” Frankfurter Allgemeine Zeitung, no. 209, 2019.
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2019 | Journal Article | LibreCat-ID: 21427
M. Diller, T. Späth, and J. 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, vol. 89, no. 5, pp. 599–626, 2019.
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2019 | Journal Article | LibreCat-ID: 21424
J. Lorenz, “Population Dynamics of Tax Avoidance with Crowding Effects,” Journal of Evolutionary Economics, vol. 29, pp. 581–609, 2019, doi: 10.1007/s00191-018-0572-6.
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2019 | Journal Article | LibreCat-ID: 14905
T. Kourouxous and T. Bauer, “Violations of Dominance in Decision-Making,” Business Research, vol. 12, no. 1, pp. 209–239, 2019, doi: 10.1007/s40685-019-0093-7.
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2019 | Journal Article | LibreCat-ID: 14910
A. Majdanska and Y. Wu, “Using Impact Evaluation to Examine Domestic and International Cooperative Compliance Programs,” Tax Notes International, vol. 93, no. 10, pp. 1045–1065, 2019.
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2018 | Journal Article | LibreCat-ID: 3902
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “What are the Drivers of Tax Complexity for MNCs? Global Evidence,” Intertax, vol. 46, no. 8/9, pp. 654–675, 2018.
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2018 | Working Paper | LibreCat-ID: 5007 |
T. Bornemann, Tax Avoidance and Accounting Conservatism, vol. No. 2018-04. 2018.
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2018 | Working Paper | LibreCat-ID: 5008
T. Bornemann, Do Transfer Pricing Rules Distort R&D Investment Decisions?, vol. No. 2018-02. 2018.
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2018 | Book Chapter | LibreCat-ID: 62742
T. Bornemann and M. Petutschnig, “Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel,” in Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern, 3rd ed., E. Eberhartinger, Ed. 2018, pp. 122–134.
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2018 | Journal Article | LibreCat-ID: 5009 |
T. Bauer, T. Kourouxous, and P. Krenn, “Taxation and Agency Conflicts between Firm Owners and Managers: A Review,” Business Research, vol. 11, no. 1, pp. 33–76, 2018.
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