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273 Publications
2020 | Working Paper | LibreCat-ID: 21410 | 
Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. How Does Trust Affect Concessionary Behavior in Tax Bargaining? Vol. No. 41. TRR 266 Accounting for Transparency Working Paper Series, 2020.
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2020 | Working Paper | LibreCat-ID: 21411 |
Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. When Do Firms Highlight Their Effective Tax Rate? Vol. No. 37. TRR 266 Accounting for Transparency Working Paper Series, 2020.
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2020 | Journal Article | LibreCat-ID: 21412
Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.” Deutsches Steuerrecht 58, no. 42 (2020): 2327–34.
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2020 | Report | LibreCat-ID: 21414 |
Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020. https://doi.org/10.52569/RUHF6645.
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2020 | Journal Article | LibreCat-ID: 21415
Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average.” Australian Tax Forum 35, no. 4 (2020): 451–75.
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2020 | Working Paper | LibreCat-ID: 21416 |
Hoppe, Thomas. Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average. Vol. No. 14. TRR 266 Accounting for Transparency Working Paper Series, 2020.
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2020 | Report | LibreCat-ID: 21417 |
Hoppe, Thomas, Deborah Schanz, Adrian Schipp, Felix Siegel, Susann Sturm, and Caren Sureth-Sloane. 2018 Global MNC Tax Complexity Survey, 2020. https://doi.org/10.52569/RPVO1003.
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2020 | Working Paper | LibreCat-ID: 21418 |
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. Vol. No. 5. TRR 266 Accounting for Transparency Working Paper Series, 2020.
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2020 | Working Paper | LibreCat-ID: 21419 |
Hoppe, Thomas, Deborah Schanz, Susann Sturm, Caren Sureth-Sloane, and Johannes Voget. The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries. Vol. No. 13. TRR 266 Accounting for Transparency Working Paper Series, 2020.
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2020 | Journal Article | LibreCat-ID: 21422 |
Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland.” AWV-Informationen, no. 5 (2020): 16–19.
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2020 | Journal Article | LibreCat-ID: 21539
Ortmann, Regina, Matthias Pelster, and Sascha Tobias Wengerek. “COVID-19 and Investor Behavior.” Finance Research Letters, 2020. https://doi.org/10.1016/j.frl.2020.101717.
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2020 | Journal Article | LibreCat-ID: 16486
Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane. “Country-by-Country Reporting Goes Public - Cui Bono?” International Transfer Pricing Journal 27, no. 2 (2020).
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2020 | Journal Article | LibreCat-ID: 49871
Giese, Henning, Benjamin Graßl, Svea Holtmann, and Philipp Krug. “Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie.” Deutsches Steuerrecht 59, no. 16–16 (2020): 752–60.
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2020 | Report | LibreCat-ID: 49266
Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis. Executive Summary. TRR 266 Accounting for Transparency, 2020. https://doi.org/10.52569/DQPH9785.
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2020 | Working Paper | LibreCat-ID: 14901 |
Osswald, Benjamin, and Caren Sureth-Sloane. 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, 2020. https://doi.org/10.2139/ssrn.3297418.
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2020 | Journal Article | LibreCat-ID: 21420
Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane. “Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren.” Steuer und Wirtschaft 97, no. 4 (2020): 317–29.
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2019 | Journal Article | LibreCat-ID: 21424
Lorenz, Johannes. “Population Dynamics of Tax Avoidance with Crowding Effects.” Journal of Evolutionary Economics 29 (2019): 581–609. https://doi.org/10.1007/s00191-018-0572-6.
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2019 | Journal Article | LibreCat-ID: 21425
Kittl, Maximilian, and Johannes Lorenz. “Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel.” Deutsches Steuerrecht 57, no. 18 (2019): 897–903.
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2019 | Book Chapter | LibreCat-ID: 21426 |
Hoppe, Thomas, Reyhaneh Safaei, Amanda Singleton, and Caren Sureth-Sloane. “Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey.” In Tax Simplification - An African Perspective, edited by Chris Evans, Riël Franzsen, and Elizabeth Stack, 267–93. Pretoria: Pretoria University Law Press, 2019.
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2019 | Journal Article | LibreCat-ID: 21427
Diller, Markus, Thomas Späth, and Johannes Lorenz. “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, no. 5 (2019): 599–626.
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