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299 Publications
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 | 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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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.
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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 | 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: 56817 |
H. Giese and V. Heinemann-Heile, Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods. 2024.
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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.
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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: 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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2023 | Journal Article | LibreCat-ID: 49548 |
R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?,” Schmalenbach IMPULSE, vol. 3, no. 2, pp. 1–6, 2023, doi: 10.54585/BCGK4022.
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2023 | Journal Article | LibreCat-ID: 62736
T. Bornemann and J. Baumüller, “Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung,” Praxis der Internationalen Rechnungslegung, vol. 19, no. 5, pp. 171–176, 2023.
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2023 | Report | LibreCat-ID: 49295 |
V. Heinemann-Heile, R. Maiterth, and C. Sureth-Sloane, Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie. 2023.
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2023 | Report | LibreCat-ID: 48979 |
R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for Transparency, 2023.
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2023 | Working Paper | LibreCat-ID: 49092 |
H. Amberger, F. Siahaan, and C. Sureth-Sloane, The Cost of Tax Simplification: Evidence from Risk-taking in a Turnover-based Corporate Tax System. 2023.
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2023 | Report | LibreCat-ID: 49293 |
V. Heinemann-Heile, R. Maiterth, and C. Sureth-Sloane, Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. 2023.
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2023 | Report | LibreCat-ID: 49549 |
S. Harst, D. Schanz, F. Siegel, and C. Sureth-Sloane, 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2023.
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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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