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273 Publications
2020 | Working Paper | LibreCat-ID: 21410 | 
Eberhartinger, E., Speitmann, R., & Sureth-Sloane, C. (2020). How Does Trust Affect Concessionary Behavior in Tax Bargaining? (Vol. No. 41).
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2020 | Working Paper | LibreCat-ID: 21411 |
Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2020). When Do Firms Highlight Their Effective Tax Rate? (Vol. No. 37).
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2020 | Journal Article | LibreCat-ID: 21412
Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2020). Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung. Deutsches Steuerrecht, 58(42), 2327–2334.
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2020 | Report | LibreCat-ID: 21414 |
Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2020). Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise. https://doi.org/10.52569/RUHF6645
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2020 | Journal Article | LibreCat-ID: 21415
Hoppe, T. (2020). Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average. Australian Tax Forum, 35(4), 451–475.
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2020 | Working Paper | LibreCat-ID: 21416 |
Hoppe, T. (2020). Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average (Vol. No. 14).
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2020 | Report | LibreCat-ID: 21417 |
Hoppe, T., Schanz, D., Schipp, A., Siegel, F., Sturm, S., & Sureth-Sloane, C. (2020). 2018 Global MNC Tax Complexity Survey. https://doi.org/10.52569/RPVO1003
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2020 | Working Paper | LibreCat-ID: 21418 |
Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2020). Measuring Tax Complexity Across Countries: A Survey Study on MNCs (Vol. No. 5).
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2020 | Working Paper | LibreCat-ID: 21419 |
Hoppe, T., Schanz, D., Sturm, S., Sureth-Sloane, C., & Voget, J. (2020). The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries (Vol. No. 13).
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2020 | Journal Article | LibreCat-ID: 21422 |
Sureth-Sloane, C. (2020). Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland. AWV-Informationen, (5), 16–19.
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2020 | Journal Article | LibreCat-ID: 21539
Ortmann, R., Pelster, M., & Wengerek, S. T. (2020). COVID-19 and investor behavior. Finance Research Letters. https://doi.org/10.1016/j.frl.2020.101717
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2020 | Journal Article | LibreCat-ID: 16486
Lagarden, M., Schreiber, U., Simons, D., & Sureth-Sloane, C. (2020). Country-by-Country Reporting Goes Public - Cui Bono? International Transfer Pricing Journal, 27(2).
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2020 | Journal Article | LibreCat-ID: 49871
Giese, H., Graßl, B., Holtmann, S., & Krug, P. (2020). Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie. Deutsches Steuerrecht, 59(16–16), 752–760.
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2020 | Report | LibreCat-ID: 49266
Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2020). Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis. TRR 266 Accounting for Transparency. https://doi.org/10.52569/DQPH9785
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2020 | Working Paper | LibreCat-ID: 14901 |
Osswald, B., & Sureth-Sloane, C. (2020). Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? TRR 266 Accounting for Transparency Working Paper Series No. 28. https://doi.org/10.2139/ssrn.3297418
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2020 | Journal Article | LibreCat-ID: 21420
Mair, C., Scheffler, W., Senger, I., & Sureth-Sloane, C. (2020). Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren. Steuer und Wirtschaft, 97(4), 317–329.
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2019 | Journal Article | LibreCat-ID: 21424
Lorenz, J. (2019). Population Dynamics of Tax Avoidance with Crowding Effects. Journal of Evolutionary Economics, 29, 581–609. https://doi.org/10.1007/s00191-018-0572-6
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2019 | Journal Article | LibreCat-ID: 21425
Kittl, M., & Lorenz, J. (2019). Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel. Deutsches Steuerrecht, 57(18), 897–903.
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2019 | Book Chapter | LibreCat-ID: 21426 |
Hoppe, T., Safaei, R., Singleton, A., & Sureth-Sloane, C. (2019). Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey. In C. Evans, R. Franzsen, & E. Stack (Eds.), Tax Simplification - An African Perspective (pp. 267–293). Pretoria: Pretoria University Law Press.
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2019 | Journal Article | LibreCat-ID: 21427
Diller, M., Späth, T., & Lorenz, J. (2019). Inheritance Tax Planning with Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal Choice between Full and Standard Exemption. Journal of Business Economics, 89(5), 599–626.
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