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261 Publications
2021 | Report | LibreCat-ID: 22923
Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten
M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten, 2021.
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M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten, 2021.
2021 | Working Paper | LibreCat-ID: 29056 | 
Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior
M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior, TRR 266 Accounting for Transparency Working Paper Series No. 57, 2021.
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M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior, TRR 266 Accounting for Transparency Working Paper Series No. 57, 2021.
2021 | Report | LibreCat-ID: 49277
Tax Burden on German Companies – Income Tax Burden and Administrative Costs
M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Burden on German Companies – Income Tax Burden and Administrative Costs, 2021.
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M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Burden on German Companies – Income Tax Burden and Administrative Costs, 2021.
2020 | Journal Article | LibreCat-ID: 21403
Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung
S. Binder, J. Lorenz, Der Konzern 18 (2020) 98–104.
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S. Binder, J. Lorenz, Der Konzern 18 (2020) 98–104.
2020 | Working Paper | LibreCat-ID: 21406 |
Tax Misperception and Its Effects on Decision Making - a Literature Review
K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception and Its Effects on Decision Making - a Literature Review, 2020.
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K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception and Its Effects on Decision Making - a Literature Review, 2020.
2020 | Report | LibreCat-ID: 21407 |
2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen
T. Bornemann, A. Schipp, C. Sureth-Sloane, 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020.
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T. Bornemann, A. Schipp, C. Sureth-Sloane, 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020.
2020 | Book Chapter | LibreCat-ID: 21408
Tax Avoidance and Social Control
M. Diller, J. Lorenz, D. Meier, in: J.S. Neufeld, U. Buscher, R. Lasch, D. Möst, J. Schönberger (Eds.), Operations Research Proceedings 2019, Springer, 2020, pp. 633–639.
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| DOI
M. Diller, J. Lorenz, D. Meier, in: J.S. Neufeld, U. Buscher, R. Lasch, D. Möst, J. Schönberger (Eds.), Operations Research Proceedings 2019, Springer, 2020, pp. 633–639.
2020 | Working Paper | LibreCat-ID: 21409 |
Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks, 2020.
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E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks, 2020.
2020 | Working Paper | LibreCat-ID: 21410 |
How Does Trust Affect Concessionary Behavior in Tax Bargaining?
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, 2020.
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E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, 2020.
2020 | Working Paper | LibreCat-ID: 21411 |
When Do Firms Highlight Their Effective Tax Rate?
V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, 2020.
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V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, 2020.
2020 | Journal Article | LibreCat-ID: 21412
Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung
V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Deutsches Steuerrecht 58 (2020) 2327–2334.
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V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Deutsches Steuerrecht 58 (2020) 2327–2334.
2020 | Report | LibreCat-ID: 21414 |
Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise
V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020.
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V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020.
2020 | Journal Article | LibreCat-ID: 21415
Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average
T. Hoppe, Australian Tax Forum 35 (2020) 451–475.
LibreCat
T. Hoppe, Australian Tax Forum 35 (2020) 451–475.
2020 | Working Paper | LibreCat-ID: 21416 |
Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average
T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, 2020.
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T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, 2020.
2020 | Report | LibreCat-ID: 21417 |
2018 Global MNC Tax Complexity Survey
T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey, 2020.
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T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey, 2020.
2020 | Working Paper | LibreCat-ID: 21418 |
Measuring Tax Complexity Across Countries: A Survey Study on MNCs
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2020.
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T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2020.
2020 | Working Paper | LibreCat-ID: 21419 |
The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, J. Voget, The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, 2020.
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T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, J. Voget, The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, 2020.
2020 | Journal Article | LibreCat-ID: 21422 |
Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland
C. Sureth-Sloane, AWV-Informationen (2020) 16–19.
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C. Sureth-Sloane, AWV-Informationen (2020) 16–19.
2020 | Journal Article | LibreCat-ID: 21539
COVID-19 and investor behavior
R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters (2020).
LibreCat
| DOI
R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters (2020).
2020 | Journal Article | LibreCat-ID: 16486
Country-by-Country Reporting Goes Public - Cui Bono?
M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, International Transfer Pricing Journal 27 (2020).
LibreCat
M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, International Transfer Pricing Journal 27 (2020).