Please note that LibreCat no longer supports Internet Explorer versions 8 or 9 (or earlier).
We recommend upgrading to the latest Internet Explorer, Google Chrome, or Firefox.
300 Publications
2024 | Journal Article | LibreCat-ID: 49868
L. Schön, B. Graßl, and H. Giese, “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung,” Steuer und Wirtschaft, pp. 71–92, 2024.
LibreCat
2024 | Journal Article | LibreCat-ID: 50747
S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen,” Deutsches Steuerrecht, vol. 62, no. 17, pp. 914–921, 2024.
LibreCat
2024 | Journal Article | LibreCat-ID: 56653 | 
K. Birnbaum, J. H. Heckemeyer, A. Linau, and C. Sureth-Sloane, “Steuerwettbewerb als Chance,” Schmalenbach IMPULSE, vol. 3, pp. 1–17, 2024, doi: https://doi.org/10.54585/OAHI2295.
LibreCat
| DOI
| Download (ext.)
2024 | Working Paper | LibreCat-ID: 56814 |
A. Schipp, Too Complex to Cooperate? Tax Complexity and Cooperative Compliance. 2024.
LibreCat
| DOI
| Download (ext.)
2024 | Working Paper | LibreCat-ID: 56816 |
H. Giese and A. Schipp, The Downsides of Democracy? The Case of Tax Complexity. 2024.
LibreCat
| DOI
| Download (ext.)
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.
LibreCat
2024 | Working Paper | LibreCat-ID: 35785 |
V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Firms’ Tax Misperception. 2024.
LibreCat
| DOI
| Download (ext.)
2024 | Working Paper | LibreCat-ID: 63578
A. Schipp, F. Siahaan, and C. Sureth-Sloane, Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country. .
LibreCat
2024 | Working Paper | LibreCat-ID: 63582
R. Maiterth, Y. Piper, and C. Sureth-Sloane, Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. 2024.
LibreCat
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.
LibreCat
| DOI
| Download (ext.)
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.
LibreCat
| DOI
| Download (ext.)
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.
LibreCat
| DOI
| Download (ext.)
2024 | Journal Article | LibreCat-ID: 55658
M. Azmi Shabestari and R. Safaei, “The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions,” Bulletin for International Taxation, vol. 78, no. 6, pp. 224–239, 2024, doi: 10.59403/8cbkga.
LibreCat
| DOI
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.
LibreCat
| DOI
| Download (ext.)
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.
LibreCat
2024 | Working Paper | LibreCat-ID: 56817 |
H. Giese and V. Heinemann-Heile, Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods. 2024.
LibreCat
| DOI
| Download (ext.)
2024 | Working Paper | LibreCat-ID: 49873 |
H. Giese, R. Koch, and C. Sureth-Sloane, Tax Complexity and Tax Risk: The Role of Tax Employees. 2024.
LibreCat
| DOI
| Download (ext.)
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.
LibreCat
| DOI
| Download (ext.)