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294 Publications
2025 | Working Paper | LibreCat-ID: 61502
Dyck, D., Lorenz, J., & Sureth-Sloane, C. (2025). Sloppiness in Tax Disputes: How to Prevent Litigation?
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2025 | Newspaper Article | LibreCat-ID: 62175
Giese, H., Schulz, K. A., & Sureth-Sloane, C. (2025). Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. . Frankfurter Allgemeine Zeitung, 261(16).
LibreCat
2025 | Journal Article | LibreCat-ID: 62733
Bornemann, T., Moosmann, A.-L., & Novotny-Farkas, Z. (2025). The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment. European Accounting Review, 34(1), 89–122. https://doi.org/10.1080/09638180.2023.2239298
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2025 | Journal Article | LibreCat-ID: 62732
Bornemann, T., Auer, S., & Eberhartinger, E. (2025). Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking? Journal of the American Taxation Association, 47(1), 7–30. https://doi.org/10.2308/JATA-2022-019
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2025 | Journal Article | LibreCat-ID: 62110
Schönhärl, K., & Sureth-Sloane, C. (2025). Steuern und Steuergerechtigkeit – Ein Gespräch. Ethik und Gesellschaft, 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben, 1–31. https://doi.org/10.18156/eug-2-2025-art-2.
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2025 | Working Paper | LibreCat-ID: 46047 | 
Chen, A., Hieber, P., & Sureth-Sloane, C. (2025). How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty. https://doi.org/10.1007/s10797-025-09930-8
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2025 | Journal Article | LibreCat-ID: 63470
Wiredu, L. (2025). Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects. Junior Management Science, 10(4), 985–1008. https://doi.org/10.582/jums/v10i4pp985-1008
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2024 | Journal Article | LibreCat-ID: 49868
Schön, L., Graßl, B., & Giese, H. (2024). Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung. Steuer und Wirtschaft, 71–92.
LibreCat
2024 | Journal Article | LibreCat-ID: 50747
Greil, S., Kaluza-Thiesen, E., Schulz, K. A., & Sureth-Sloane, C. (2024). Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen. Deutsches Steuerrecht, 62(17), 914–921.
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2024 | Journal Article | LibreCat-ID: 55658
Azmi Shabestari, M., & Safaei, R. (2024). The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions. Bulletin for International Taxation, 78(6), 224–239. https://doi.org/10.59403/8cbkga
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2024 | Journal Article | LibreCat-ID: 56653 |
Birnbaum, K., Heckemeyer, J. H., Linau, A., & Sureth-Sloane, C. (2024). Steuerwettbewerb als Chance. Schmalenbach IMPULSE, 3, 1–17. https://doi.org/10.54585/OAHI2295
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2024 | Working Paper | LibreCat-ID: 56814 |
Schipp, A. (2024). Too Complex to Cooperate? Tax Complexity and Cooperative Compliance. https://dx.doi.org/10.2139/ssrn.4934559
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2024 | Working Paper | LibreCat-ID: 56817 |
Giese, H., & Heinemann-Heile, V. (2024). Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods. https://dx.doi.org/10.2139/ssrn.4972829
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2024 | Working Paper | LibreCat-ID: 56816 |
Giese, H., & Schipp, A. (2024). The Downsides of Democracy? The Case of Tax Complexity. https://dx.doi.org/10.2139/ssrn.4934571
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2024 | Journal Article | LibreCat-ID: 56855
Sureth-Sloane, C., & Giese, H. (2024). Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie. SWK Steuer- und WirtschaftsKartei, 30, 1260–1264.
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2024 | Journal Article | LibreCat-ID: 57546 |
Bischof, J., Gassen, J., Rohlfing-Bastian, A., Rostam-Afschar, D., & Sureth-Sloane, C. (2024). Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting. Schmalenbach Journal of Business Research . https://doi.org/10.1007/s41471-024-00200-7
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2024 | Working Paper | LibreCat-ID: 35785 |
Heinemann-Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2024). Firms’ Tax Misperception. https://doi.org/10.2139/ssrn.4300919
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2024 | Working Paper | LibreCat-ID: 63578
Schipp, A., Siahaan, F., & Sureth-Sloane, C. (n.d.). Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country.
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2024 | Working Paper | LibreCat-ID: 63582
Maiterth, R., Piper, Y., & Sureth-Sloane, C. (2024). Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.
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2024 | Working Paper | LibreCat-ID: 56767 |
Schulz, K. A., & Sureth-Sloane, C. (2024). Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. https://dx.doi.org/10.2139/ssrn.4999404
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