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299 Publications
2025 | Journal Article | LibreCat-ID: 60949
@article{Giese_Holtmann_Koch_Langenmayr_2025, title={Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?}, volume={78}, number={8}, journal={ifo Schnelldienst}, author={Giese, Henning and Holtmann, Svea and Koch, Reinald and Langenmayr, Dominika}, year={2025}, pages={34–40} }
LibreCat
2025 | Journal Article | LibreCat-ID: 63470
@article{Wiredu_2025, title={Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects}, volume={10}, DOI={10.582/jums/v10i4pp985-1008}, number={4}, journal={Junior Management Science}, author={Wiredu, Laura}, year={2025}, pages={985–1008} }
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2025 | Journal Article | LibreCat-ID: 56641 | 
@article{Diller_Lorenz_Schneider_Sureth-Sloane_2025, title={Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency}, volume={100}, DOI={10.2308/TAR- 2021-0477}, number={2}, journal={The Accounting Review}, author={Diller, Markus and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}, year={2025}, pages={71–102} }
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2025 | Journal Article | LibreCat-ID: 63579
@article{Chen_Hieber_Sureth-Sloane_2025, title={How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty}, DOI={10.1007/s10797-025-09930-8}, journal={International Tax and Public Finance}, author={Chen, An and Hieber, Peter and Sureth-Sloane, Caren}, year={2025} }
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2025 | Journal Article | LibreCat-ID: 58500
@article{Schanz_Siegel_Sureth-Sloane_2025, title={Anti-Tax Avoidance Rules and Tax Complexity}, volume={17}, number={1}, journal={World Tax Journal}, author={Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2025}, pages={1–23} }
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2025 | Journal Article | LibreCat-ID: 56482
@article{Maiterth_Piper_Sureth-Sloane_2025, title={Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}, volume={102}, number={1}, journal={Steuer und Wirtschaft}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}, year={2025}, pages={67–81} }
LibreCat
2025 | Journal Article | LibreCat-ID: 62110
@article{Schönhärl_Sureth-Sloane_2025, title={Steuern und Steuergerechtigkeit – Ein Gespräch}, volume={19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben}, DOI={10.18156/eug-2-2025-art-2.}, journal={Ethik und Gesellschaft}, author={Schönhärl, Korinna and Sureth-Sloane, Caren}, year={2025}, pages={1–31} }
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2025 | Working Paper | LibreCat-ID: 59096 |
@book{Dyck_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 186}, title={Corporate Tax Planning and Technology-Based Enforcement}, DOI={10.2139/ssrn.5186857}, author={Dyck, Daniel}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 186} }
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2025 | Journal Article | LibreCat-ID: 63580
@article{Dyck_Hechtner_Maiterth_Sureth-Sloane_2025, title={Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen}, volume={102}, number={Sonderheft NeSt}, journal={Steuer und Wirtschaft}, author={Dyck, Daniel and Hechtner, Frank and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2025}, pages={26–44} }
LibreCat
2024 | Journal Article | LibreCat-ID: 49868
@article{Schön_Graßl_Giese_2024, title={Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung}, journal={Steuer und Wirtschaft}, author={Schön, Lena and Graßl, Benjamin and Giese, Henning}, year={2024}, pages={71–92} }
LibreCat
2024 | Journal Article | LibreCat-ID: 50747
@article{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2024, title={Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen}, volume={62}, number={17}, journal={Deutsches Steuerrecht}, author={Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, pages={914–921} }
LibreCat
2024 | Journal Article | LibreCat-ID: 56653 |
@article{Birnbaum_Heckemeyer_Linau_Sureth-Sloane_2024, title={Steuerwettbewerb als Chance}, volume={3}, DOI={https://doi.org/10.54585/OAHI2295}, journal={Schmalenbach IMPULSE}, author={Birnbaum, Kirsten and Heckemeyer, Jost H. and Linau, Annette and Sureth-Sloane, Caren}, year={2024}, pages={1–17} }
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2024 | Working Paper | LibreCat-ID: 56814 |
@book{Schipp_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 152}, title={Too Complex to Cooperate? Tax Complexity and Cooperative Compliance}, DOI={https://dx.doi.org/10.2139/ssrn.4934559}, author={Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 152} }
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2024 | Working Paper | LibreCat-ID: 56816 |
@book{Giese_Schipp_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 153}, title={The Downsides of Democracy? The Case of Tax Complexity}, DOI={https://dx.doi.org/10.2139/ssrn.4934571}, author={Giese, Henning and Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 153} }
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2024 | Journal Article | LibreCat-ID: 56855
@article{Sureth-Sloane_Giese_2024, title={Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie}, number={30}, journal={SWK Steuer- und WirtschaftsKartei}, author={Sureth-Sloane, Caren and Giese, Henning}, year={2024}, pages={1260–1264} }
LibreCat
2024 | Working Paper | LibreCat-ID: 35785 |
@book{Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 108}, title={Firms’ Tax Misperception}, DOI={10.2139/ssrn.4300919}, author={Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 108} }
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2024 | Working Paper | LibreCat-ID: 63578
@book{Schipp_Siahaan_Sureth-Sloane, series={TRR 266 Accounting for Transparency Working Paper Series No. 151}, title={Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country}, author={Schipp, Adrian and Siahaan, Fernando and Sureth-Sloane, Caren}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 151} }
LibreCat
2024 | Working Paper | LibreCat-ID: 63582
@book{Maiterth_Piper_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 157}, title={Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 157} }
LibreCat
2024 | Working Paper | LibreCat-ID: 62739
@book{Bornemann_Novotny–Farkas_2024, title={Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?}, DOI={10.2139/ssrn.4821642}, author={Bornemann, Tobias and Novotny–Farkas, Zoltán}, year={2024} }
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2024 | Working Paper | LibreCat-ID: 56767 |
@book{Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 161}, title={Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, DOI={https://dx.doi.org/10.2139/ssrn.4999404}, author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 161} }
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