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278 Publications
2024 | Working Paper | LibreCat-ID: 49873 | 
Giese, H., Koch, R., & Sureth-Sloane, C. (2024). Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications. https://doi.org/10.2139/ssrn.4888151
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2024 | Working Paper | LibreCat-ID: 56727 |
Euler, I., Harst, S., Schanz, D., Sureth-Sloane, C., & Voget, J. (2024). Tax Complexity and Foreign Direct Investment. https://dx.doi.org/10.2139/ssrn.4990616
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2024 | Journal Article | LibreCat-ID: 54530
Schulz, K. A., & Sureth-Sloane, C. (2024). Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. Steuer und Wirtschaft, 101(4), 335–353.
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2024 | Working Paper | LibreCat-ID: 56815 |
Schipp, A., Siahaan, F., & Sureth-Sloane, C. (2024). Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country. http://dx.doi.org/10.2139/ssrn.4924632
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2024 | Working Paper | LibreCat-ID: 57902 |
Giese, H., Lynch, D., Schulz, K. A., & Sureth-Sloane, C. (2024). The Effects of Tax Reform on Labor Demand within Tax Departments. https://dx.doi.org/10.2139/ssrn.5068550
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2023 | Working Paper | LibreCat-ID: 46044
Giese, H., & Holtmann, S. (2023). Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids (Vol. 118). https://doi.org/10.2139/ssrn.4394968
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2023 | Journal Article | LibreCat-ID: 29050 |
Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2023). When Do Firms Highlight Their Effective Tax Rate? Accounting and Business Research, 53(1), 1–37. https://doi.org/10.1080/00014788.2021.1958669
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2023 | Journal Article | LibreCat-ID: 46042 |
Koch, R., Holtmann, S., & Giese, H. (2023). Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. Journal of Business Economics, 93(1–2), 59–109. https://doi.org/10.1007/s11573-022-01134-4
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2023 | Journal Article | LibreCat-ID: 22924 |
Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2023). The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. European Accounting Review, 32(2), 239–273. https://doi.org/10.1080/09638180.2021.1951316
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2023 | Report | LibreCat-ID: 48414 |
Greil, S., Kaluza-Thiesen, E., Schulz, K. A., & Sureth-Sloane, C. (2023). Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency. https://doi.org/10.52569/hmje9021
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2023 | Journal Article | LibreCat-ID: 46043
Unterstell, R. (2023). Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. forschung - Das Magazin der Deutschen Forschungsgemeinschaft, 1, 6–9.
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2023 | Journal Article | LibreCat-ID: 42635
Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., & Sureth-Sloane, C. (2023). Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. Intertax, 51(4), 272–289.
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2023 | Journal Article | LibreCat-ID: 42897
Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2023). Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung. Steuer und Wirtschaft, 100(2), 171–187.
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2023 | Journal Article | LibreCat-ID: 46471
Unterstell, R. (2023). „Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane. German Research – Magazine of the Deutsche Forschungsgemeinschaft, 1, 8–11.
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2023 | Journal Article | LibreCat-ID: 37562
Bayer, C., Englmaier, F., Riphahn, R., Schmidt-Dengler, P., Sondergeld, V., Sureth-Sloane, C., von Wangenheim, J., & Weizsäcker, G. (2023). Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein für Socialpolitik. Perspektiven der Wirtschaftspolitik, 24(1), 63–84. https://doi.org/10.1515/pwp-2023-0002
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2023 | Journal Article | LibreCat-ID: 49548 |
Maiterth, R., Sureth-Sloane, C., Dyck, D., & Heinemann-Heile, V. (2023). GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls? Schmalenbach IMPULSE, 3(2), 1–6. https://doi.org/10.54585/BCGK4022
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2023 | Report | LibreCat-ID: 48979 |
Maiterth, R., Sureth-Sloane, C., Dyck, D., & Heinemann-Heile, V. (2023). GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for Transparency. https://doi.org/10.52569/DURP4114
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2023 | Working Paper | LibreCat-ID: 49092 |
Amberger, H., Siahaan, F., & Sureth-Sloane, C. (2023). The Cost of Tax Simplification: Evidence from Risk-taking in a Turnover-based Corporate Tax System. https://doi.org/10.2139/ssrn.4589055
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2023 | Report | LibreCat-ID: 49295 |
Heinemann-Heile, V., Maiterth, R., & Sureth-Sloane, C. (2023). Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie. https://doi.org/doi.org/10.52569/JCNY6589
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2023 | Report | LibreCat-ID: 49293 |
Heinemann-Heile, V., Maiterth, R., & Sureth-Sloane, C. (2023). Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. https://doi.org/10.52569/URLT9672
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