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294 Publications
2025 | Working Paper | LibreCat-ID: 61502
Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. Sloppiness in Tax Disputes: How to Prevent Litigation? Working Papers Dissertations 155, 2025.
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2025 | Newspaper Article | LibreCat-ID: 62175
Giese, Henning, Kim Alina Schulz, and Caren Sureth-Sloane. “Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. .” Frankfurter Allgemeine Zeitung, 2025.
LibreCat
2025 | Journal Article | LibreCat-ID: 62733
Bornemann, Tobias, Anna-Lena Moosmann, and Zoltán Novotny-Farkas. “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment.” European Accounting Review 34, no. 1 (2025): 89–122. https://doi.org/10.1080/09638180.2023.2239298.
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2025 | Journal Article | LibreCat-ID: 62732
Bornemann, Tobias, Sylvia Auer, and Eva Eberhartinger. “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?” Journal of the American Taxation Association 47, no. 1 (2025): 7–30. https://doi.org/10.2308/JATA-2022-019.
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2025 | Journal Article | LibreCat-ID: 62110
Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit – Ein Gespräch.” Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025): 1–31. https://doi.org/10.18156/eug-2-2025-art-2.
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2025 | Working Paper | LibreCat-ID: 46047 | 
Chen, An, Peter Hieber, and Caren 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. https://doi.org/10.1007/s10797-025-09930-8.
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2025 | Journal Article | LibreCat-ID: 63470
Wiredu, Laura. “Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects.” Junior Management Science 10, no. 4 (2025): 985–1008. https://doi.org/10.582/jums/v10i4pp985-1008.
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2024 | Journal Article | LibreCat-ID: 49868
Schön, Lena, Benjamin Graßl, and Henning Giese. “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung.” Steuer und Wirtschaft, 2024, 71–92.
LibreCat
2024 | Journal Article | LibreCat-ID: 50747
Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane. “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen.” Deutsches Steuerrecht 62, no. 17 (2024): 914–21.
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2024 | Journal Article | LibreCat-ID: 55658
Azmi Shabestari, Mehrzad, and Reyhaneh Safaei. “The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions.” Bulletin for International Taxation 78, no. 6 (2024): 224–39. https://doi.org/10.59403/8cbkga.
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2024 | Journal Article | LibreCat-ID: 56653 |
Birnbaum, Kirsten, Jost H. Heckemeyer, Annette Linau, and Caren Sureth-Sloane. “Steuerwettbewerb als Chance.” Schmalenbach IMPULSE 3 (2024): 1–17. https://doi.org/10.54585/OAHI2295.
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2024 | Working Paper | LibreCat-ID: 56814 |
Schipp, Adrian. Too Complex to Cooperate? Tax Complexity and Cooperative Compliance. TRR 266 Accounting for Transparency Working Paper Series No. 152, 2024. https://dx.doi.org/10.2139/ssrn.4934559.
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2024 | Working Paper | LibreCat-ID: 56817 |
Giese, Henning, and Vanessa Heinemann-Heile. Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods. TRR 266 Accounting for Transparency Working Paper Series No. 158, 2024. https://dx.doi.org/10.2139/ssrn.4972829.
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2024 | Working Paper | LibreCat-ID: 56816 |
Giese, Henning, and Adrian Schipp. The Downsides of Democracy? The Case of Tax Complexity. TRR 266 Accounting for Transparency Working Paper Series No. 153, 2024. https://dx.doi.org/10.2139/ssrn.4934571.
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2024 | Journal Article | LibreCat-ID: 56855
Sureth-Sloane, Caren, and Henning Giese. “Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie.” SWK Steuer- und WirtschaftsKartei, no. 30 (2024): 1260–64.
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2024 | Journal Article | LibreCat-ID: 57546 |
Bischof, Jannis, Joachim Gassen, Anna Rohlfing-Bastian, Davud Rostam-Afschar, and Caren Sureth-Sloane. “Accounting for Transparency: A Framework and Three Applications in Tax, Managerial, and Financial Accounting.” Schmalenbach Journal of Business Research , 2024. https://doi.org/10.1007/s41471-024-00200-7.
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2024 | Working Paper | LibreCat-ID: 35785 |
Heinemann-Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Firms’ Tax Misperception. TRR 266 Accounting for Transparency Working Paper Series No. 108, 2024. https://doi.org/10.2139/ssrn.4300919.
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2024 | Working Paper | LibreCat-ID: 63578
Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country. TRR 266 Accounting for Transparency Working Paper Series No. 151, n.d.
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2024 | Working Paper | LibreCat-ID: 63582
Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. Liquiditätseffekte Einer Vermögensteuer Bei Mietwohnimmobilien. TRR 266 Accounting for Transparency Working Paper Series No. 157, 2024.
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2024 | Working Paper | LibreCat-ID: 56767 |
Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. TRR 266 Accounting for Transparency Working Paper Series No. 161, 2024. https://dx.doi.org/10.2139/ssrn.4999404.
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