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294 Publications
2025 | Working Paper | LibreCat-ID: 61502
Dyck, Daniel, et al. Sloppiness in Tax Disputes: How to Prevent Litigation? 2025.
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2025 | Newspaper Article | LibreCat-ID: 62175
Giese, Henning, et al. “Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. .” Frankfurter Allgemeine Zeitung, vol. 261, no. 16, 2025.
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2025 | Journal Article | LibreCat-ID: 62733
Bornemann, Tobias, et al. “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment.” European Accounting Review, vol. 34, no. 1, 2025, pp. 89–122, doi:10.1080/09638180.2023.2239298.
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2025 | Journal Article | LibreCat-ID: 62732
Bornemann, Tobias, et al. “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?” Journal of the American Taxation Association, vol. 47, no. 1, 2025, pp. 7–30, doi: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, vol. 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben, 2025, pp. 1–31, doi:10.18156/eug-2-2025-art-2.
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2025 | Working Paper | LibreCat-ID: 46047 | 
Chen, An, et al. How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty. 2025, doi: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, vol. 10, no. 4, 2025, pp. 985–1008, doi:10.582/jums/v10i4pp985-1008.
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2024 | Journal Article | LibreCat-ID: 49868
Schön, Lena, et al. “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung.” Steuer und Wirtschaft, 2024, pp. 71–92.
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2024 | Journal Article | LibreCat-ID: 50747
Greil, Stefan, et al. “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen.” Deutsches Steuerrecht, vol. 62, no. 17, 2024, pp. 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, vol. 78, no. 6, 2024, pp. 224–39, doi:10.59403/8cbkga.
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2024 | Journal Article | LibreCat-ID: 56653 |
Birnbaum, Kirsten, et al. “Steuerwettbewerb als Chance.” Schmalenbach IMPULSE, vol. 3, 2024, pp. 1–17, doi: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. 2024, doi: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. 2024, doi: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. 2024, doi: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, pp. 1260–64.
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2024 | Journal Article | LibreCat-ID: 57546 |
Bischof, Jannis, et al. “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 |
Heinemann-Heile, Vanessa, et al. Firms’ Tax Misperception. 2024, doi:10.2139/ssrn.4300919.
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2024 | Working Paper | LibreCat-ID: 63578
Schipp, Adrian, et al. 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, Ralf, et al. Liquiditätseffekte Einer Vermögensteuer Bei Mietwohnimmobilien. 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. 2024, doi:https://dx.doi.org/10.2139/ssrn.4999404.
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