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282 Publications
2024 | Working Paper | LibreCat-ID: 56816 | 
H. Giese and A. Schipp, The Downsides of Democracy? The Case of Tax Complexity. 2024.
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2024 | Journal Article | LibreCat-ID: 56855
C. Sureth-Sloane and H. Giese, “Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie,” SWK Steuer- und WirtschaftsKartei, no. 30, pp. 1260–1264, 2024.
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2024 | Journal Article | LibreCat-ID: 57546 |
J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, and C. Sureth-Sloane, “Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting,” Schmalenbach Journal of Business Research , 2024, doi: 10.1007/s41471-024-00200-7.
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2024 | Working Paper | LibreCat-ID: 35785 |
V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Firms’ Tax Misperception. 2024.
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2024 | Working Paper | LibreCat-ID: 56767 |
K. A. Schulz and C. Sureth-Sloane, Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. 2024.
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2024 | Working Paper | LibreCat-ID: 49873 |
H. Giese, R. Koch, and C. Sureth-Sloane, Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications. 2024.
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2024 | Working Paper | LibreCat-ID: 56727 |
I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, and J. Voget, Tax Complexity and Foreign Direct Investment. 2024.
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2024 | Journal Article | LibreCat-ID: 54530
K. A. Schulz and C. Sureth-Sloane, “Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen,” Steuer und Wirtschaft, vol. 101, no. 4, pp. 335–353, 2024.
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2024 | Working Paper | LibreCat-ID: 56815 |
A. Schipp, F. Siahaan, and C. Sureth-Sloane, Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country. 2024.
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2024 | Working Paper | LibreCat-ID: 57902 |
H. Giese, D. Lynch, K. A. Schulz, and C. Sureth-Sloane, The Effects of Tax Reform on Labor Demand within Tax Departments. 2024.
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2023 | Journal Article | LibreCat-ID: 29050 |
V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their Effective Tax Rate?,” Accounting and Business Research, vol. 53, no. 1, pp. 1–37, 2023, doi: 10.1080/00014788.2021.1958669.
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2023 | Journal Article | LibreCat-ID: 46042 |
R. Koch, S. Holtmann, and H. Giese, “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises,” Journal of Business Economics, vol. 93, no. 1–2, pp. 59–109, 2023, doi: 10.1007/s11573-022-01134-4.
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2023 | Journal Article | LibreCat-ID: 22924 |
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity,” European Accounting Review, vol. 32, no. 2, pp. 239–273, 2023, doi: 10.1080/09638180.2021.1951316.
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2023 | Report | LibreCat-ID: 48414 |
S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency, 2023.
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2023 | Journal Article | LibreCat-ID: 46043
R. Unterstell, “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane,” forschung - Das Magazin der Deutschen Forschungsgemeinschaft, no. 1, pp. 6–9, 2023.
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2023 | Journal Article | LibreCat-ID: 42635
S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane, “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing,” Intertax, vol. 51, no. 4, pp. 272–289, 2023.
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2023 | Journal Article | LibreCat-ID: 42897
M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung,” Steuer und Wirtschaft, vol. 100, no. 2, pp. 171–187, 2023.
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2023 | Journal Article | LibreCat-ID: 46471
R. Unterstell, “„Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane,” german research – Magazine of the Deutsche Forschungsgemeinschaft, no. 1, pp. 8–11, 2023.
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2023 | Journal Article | LibreCat-ID: 37562
C. Bayer et al., “Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik,” Perspektiven der Wirtschaftspolitik, vol. 24, no. 1, pp. 63–84, 2023, doi: 10.1515/pwp-2023-0002.
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