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293 Publications
2025 | Newspaper Article | LibreCat-ID: 62175
Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen.
H. Giese, K.A. Schulz, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 261 (2025).
LibreCat
H. Giese, K.A. Schulz, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 261 (2025).
2025 | Journal Article | LibreCat-ID: 62733
The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment
T. Bornemann, A.-L. Moosmann, Z. Novotny-Farkas, European Accounting Review 34 (2025) 89–122.
LibreCat
| DOI
T. Bornemann, A.-L. Moosmann, Z. Novotny-Farkas, European Accounting Review 34 (2025) 89–122.
2025 | Journal Article | LibreCat-ID: 62732
Does Fair Value Taxation Affect Banks' Investment Portfolio and Risk-Taking?
T. Bornemann, S. Auer, E. Eberhartinger, Journal of the American Taxation Association 47 (2025) 7–30.
LibreCat
| DOI
T. Bornemann, S. Auer, E. Eberhartinger, Journal of the American Taxation Association 47 (2025) 7–30.
2025 | Journal Article | LibreCat-ID: 62110
Steuern und Steuergerechtigkeit – Ein Gespräch
K. Schönhärl, C. Sureth-Sloane, Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025) 1–31.
LibreCat
| DOI
K. Schönhärl, C. Sureth-Sloane, Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025) 1–31.
2025 | Working Paper | LibreCat-ID: 46047 | 
How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty
A. Chen, P. Hieber, 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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A. Chen, P. Hieber, 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.
2025 | Journal Article | LibreCat-ID: 63470
Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects
L. Wiredu, Junior Management Science 10 (2025) 985–1008.
LibreCat
| DOI
L. Wiredu, Junior Management Science 10 (2025) 985–1008.
2024 | Journal Article | LibreCat-ID: 49868
Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung
L. Schön, B. Graßl, H. Giese, Steuer und Wirtschaft (2024) 71–92.
LibreCat
L. Schön, B. Graßl, H. Giese, Steuer und Wirtschaft (2024) 71–92.
2024 | Journal Article | LibreCat-ID: 50747
Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen
S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Deutsches Steuerrecht 62 (2024) 914–921.
LibreCat
S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Deutsches Steuerrecht 62 (2024) 914–921.
2024 | Journal Article | LibreCat-ID: 55658
The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions
M. Azmi Shabestari, R. Safaei, Bulletin for International Taxation 78 (2024) 224–239.
LibreCat
| DOI
M. Azmi Shabestari, R. Safaei, Bulletin for International Taxation 78 (2024) 224–239.
2024 | Journal Article | LibreCat-ID: 56653 |
Steuerwettbewerb als Chance
K. Birnbaum, J.H. Heckemeyer, A. Linau, C. Sureth-Sloane, Schmalenbach IMPULSE 3 (2024) 1–17.
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K. Birnbaum, J.H. Heckemeyer, A. Linau, C. Sureth-Sloane, Schmalenbach IMPULSE 3 (2024) 1–17.
2024 | Working Paper | LibreCat-ID: 56814 |
Too Complex to Cooperate? Tax Complexity and Cooperative Compliance
A. Schipp, Too Complex to Cooperate? Tax Complexity and Cooperative Compliance, 2024.
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A. Schipp, Too Complex to Cooperate? Tax Complexity and Cooperative Compliance, 2024.
2024 | Working Paper | LibreCat-ID: 56817 |
Firms' Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods
H. Giese, V. Heinemann-Heile, Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods, 2024.
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H. Giese, V. Heinemann-Heile, Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods, 2024.
2024 | Working Paper | LibreCat-ID: 56816 |
The Downsides of Democracy? The Case of Tax Complexity
H. Giese, A. Schipp, The Downsides of Democracy? The Case of Tax Complexity, 2024.
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H. Giese, A. Schipp, The Downsides of Democracy? The Case of Tax Complexity, 2024.
2024 | Journal Article | LibreCat-ID: 56855
Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie
C. Sureth-Sloane, H. Giese, SWK Steuer- und WirtschaftsKartei (2024) 1260–1264.
LibreCat
C. Sureth-Sloane, H. Giese, SWK Steuer- und WirtschaftsKartei (2024) 1260–1264.
2024 | Journal Article | LibreCat-ID: 57546 |
Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting
J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, C. Sureth-Sloane, Schmalenbach Journal of Business Research (2024).
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J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, C. Sureth-Sloane, Schmalenbach Journal of Business Research (2024).
2024 | Working Paper | LibreCat-ID: 35785 |
Firms' Tax Misperception
V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Firms’ Tax Misperception, 2024.
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V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Firms’ Tax Misperception, 2024.
2024 | Working Paper | LibreCat-ID: 63578
Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country
A. Schipp, F. Siahaan, C. Sureth-Sloane, Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country, n.d.
LibreCat
A. Schipp, F. Siahaan, C. Sureth-Sloane, Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country, n.d.
2024 | Working Paper | LibreCat-ID: 63582
Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien
R. Maiterth, Y. Piper, C. Sureth-Sloane, Liquiditätseffekte Einer Vermögensteuer Bei Mietwohnimmobilien, 2024.
LibreCat
R. Maiterth, Y. Piper, C. Sureth-Sloane, Liquiditätseffekte Einer Vermögensteuer Bei Mietwohnimmobilien, 2024.
2024 | Working Paper | LibreCat-ID: 56767 |
Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen
K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen, 2024.
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K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen, 2024.
2024 | Working Paper | LibreCat-ID: 49873 |
Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications
H. Giese, R. Koch, C. Sureth-Sloane, Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications, 2024.
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H. Giese, R. Koch, C. Sureth-Sloane, Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications, 2024.