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261 Publications
2023 | Misc | LibreCat-ID: 51024
Unterstell, Rembert. Allowing the Economy to Breathe Even During the Crisis – Interview with Tax Expert Caren Sureth-Sloane. 1. German Research – Magazine of the Deutsche Forschungsgemeinschaft: DFG, 2023.
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2023 | Working Paper | LibreCat-ID: 49092 | 
Amberger, Harald, Fernando Siahaan, and Caren Sureth-Sloane. Turnover-Based Corporate Income Taxation and Corporate Risk-Taking. TRR 266 Accounting for Transparency Working Paper Series No. 135. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.2139/ssrn.4589055.
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2022 | Journal Article | LibreCat-ID: 29049
Fahr, René, Elmar A. Janssen, and Caren Sureth-Sloane. “Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment.” FinanzArchiv / Public Finance Analysis 78, no. 1–2 (2022): 239–89.
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2022 | Journal Article | LibreCat-ID: 29048
Eberhartinger, Eva, Raffael Speitmann, Caren Sureth-Sloane, and Yuchen Wu. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” FinanzArchiv / Public Finance Analysis 78, no. 1–2 (2022): 112–55.
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2022 | Misc | LibreCat-ID: 35775 |
Sureth-Sloane, Caren. Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können. VHB, 2022.
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2022 | Journal Article | LibreCat-ID: 21405 |
Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model.” European Accounting Review 31, no. 1 (2022): 111–44. https://doi.org/10.1080/09638180.2020.1852095.
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2022 | Working Paper | LibreCat-ID: 46047
Chen, An, Peter Hieber, and Caren Sureth-Sloane. Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty. Vol. 273. Arqus, Quantitative Research in Taxation, Discussion Paper, 2022.
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2022 | Working Paper | LibreCat-ID: 46048
Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. How Do Tax Technology and Controversy Expertise Affect Tax Disputes? Vol. 101. TRR 266 Working Paper Series, 2022.
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2022 | Working Paper | LibreCat-ID: 35799
Koch, Reinald, Svea Holtmann, and Henning Giese. Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. Vol. 269. Arqus-Working Paper Serie, 2022. https://doi.org/10.2139/ssrn.4096944.
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2022 | Working Paper | LibreCat-ID: 49875
Giese, Henning, Reinald Koch, and Markus Gamm. Tax Avoidance and Vertical Interlocks within Multinational Enterprises. Quantitative Research in Taxation, Discussion Paper No. 270. arqus, 2022. https://doi.org/10.2139/ssrn.4137265.
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2022 | Working Paper | LibreCat-ID: 35801 |
Safaei, Reyhaneh. Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges. Vol. 79. TAF Working Paper Serie, 2022.
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2022 | Working Paper | LibreCat-ID: 35802 |
Shabestari, Mehrzad Azmi, and Reyhaneh Safaei. Changes in Transfer Pricing Regulations and Corporate Investment Decisions, 2022.
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2022 | Newspaper Article | LibreCat-ID: 49290
Sureth-Sloane, Caren. “Steuerliche Maßnahmen als Anreiz für Investitionen?” Die Presse, 2022.
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2022 | Report | LibreCat-ID: 35753 |
Bayer, Christian, Florian Engelmaier, Regina T. Riphahn, Philipp Schmidt-Dengler, Virgina Sondergeld, Caren Sureth-Sloane, Jonas von Wangenheim, and Georg Weizsäcker. Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik. Verein für Socialpolitik und Joachim Herz Stiftung, 2022.
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2022 | Journal Article | LibreCat-ID: 35771
Sureth-Sloane, Caren. “Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen.” FinanzRundschau 104, no. 8 (2022): 325–31.
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2022 | Report | LibreCat-ID: 35768
Interdisziplinäre Kommission für Pandemieforschung, DFG, and Caren Sureth-Sloane. Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien, 2022.
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2022 | Report | LibreCat-ID: 35759
Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), and Caren Sureth-Sloane. Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung, 2022. https://doi.org/10.5281/ZENODO.6538163.
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2022 | Working Paper | LibreCat-ID: 35788 |
Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation). Vol. 100. TRR 266 Accounting for Transparency Working Paper Series, 2022. https://doi.org/10.2139/ssrn.4210460.
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2022 | Working Paper | LibreCat-ID: 35795 |
Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber, and Caren Sureth-Sloane. Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. Vol. 89. TRR 266 Accounting for Transparency Working Paper Series, 2022. https://doi.org/10.2139/ssrn.4166972.
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2022 | Working Paper | LibreCat-ID: 35785 |
Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, and Caren Sureth-Sloane. Firms’ Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects. Vol. 108. TRR 266 Accounting for Transparency Working Paper Series, 2022. https://doi.org/10.2139/ssrn.4300919.
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