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.
294 Publications
2026 | Working Paper | LibreCat-ID: 63835
Maiterth R, Piper Y, Sureth-Sloane C. Liquidity Effects of a Wealth Tax on Residential Rental Real Estate.; 2026. doi:10.2139/ssrn.6147767
LibreCat
| DOI
2026 | Newspaper Article | LibreCat-ID: 64904
Kombert S, Sureth-Sloane C. Schocks durch Zölle und Steuern. Handelskonflikte und Abkommen werden zur zentralen Frage für Unternehmen. Wie bewältigen sie die neue Unsicherheit? Frankfurter Allgemeine Zeitung. 2026:16, Sp. 1-4.
LibreCat
2026 | Journal Article | LibreCat-ID: 64903
Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. Steuerkomplexität: Wie lässt sie sich messen und welche Folgen hat sie? Schmalenbach IMPULSE. 2026;(6):1-12. doi:10.54585/IEZK8936
LibreCat
| DOI
2026 | Journal Article | LibreCat-ID: 65315
Greil S, Kaluza-Thiesen E, Schulz KA, Sureth-Sloane C. Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency. eJournal of Tax Research. 2026;forthcoming.
LibreCat
2026 | Journal Article | LibreCat-ID: 63577
Eberhartinger E, Speitmann R, Sureth-Sloane C. Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity. Journal of International Accounting, Auditing and Taxation (JIAAT). 2026;60. doi:10.1016/j.intaccaudtax.2026.100759
LibreCat
| DOI
2026 | Journal Article | LibreCat-ID: 56815
Schipp A, Siahaan F, Sureth-Sloane C. Determinants of Tax Complexity: Evidence from a Developing Country. Intertax. 2026;54(2):102-122. doi:http://dx.doi.org/10.2139/ssrn.4924632
LibreCat
| DOI
| Download (ext.)
2025 | Working Paper | LibreCat-ID: 60596 | 
Dyck D, Hechtner F, Maiterth R, Sureth-Sloane C. Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen.; 2025. doi:http://dx.doi.org/10.2139/ssrn.5337276
LibreCat
| DOI
| Download (ext.)
2025 | Working Paper | LibreCat-ID: 59096 |
Dyck D. Corporate Tax Planning and Enforcement.; 2025. doi:10.2139/ssrn.5186857
LibreCat
| DOI
| Download (ext.)
2025 | Report | LibreCat-ID: 60733 |
Gerdes K, Harst S, Schanz D, Sureth-Sloane C. 2024 Global Tax Complexity Survey. TRR 266 Accounting for Transparency; 2025. doi:10.52569/WEMV6812
LibreCat
| DOI
| Download (ext.)
2025 | Working Paper | LibreCat-ID: 46048
Dyck D, Lorenz J, Sureth-Sloane C. Tax Disputes - The Role of Technology and Controversy Expertise.; 2025. doi:https://dx.doi.org/10.2139/ssrn.4214449
LibreCat
| DOI
| Download (ext.)
2025 | Working Paper | LibreCat-ID: 60926 |
Schulz KA, Sureth-Sloane C. Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences.; 2025. doi:https://dx.doi.org/10.2139/ssrn.5378524
LibreCat
| DOI
| Download (ext.)
2025 | Journal Article | LibreCat-ID: 60949
Giese H, Holtmann S, Koch R, Langenmayr D. Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland? ifo Schnelldienst. 2025;78(8):34-40.
LibreCat
2025 | Working Paper | LibreCat-ID: 61491
Blaufus K, Maiterth R, Milde M, Sureth-Sloane C. Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice .; 2025. doi:10.2139/ssrn.5378466
LibreCat
| DOI
2025 | Working Paper | LibreCat-ID: 61490
Braun A-S, Koch R, Sureth-Sloane C. Tax Complexity and Firm Value.; 2025. doi:10.2139/ssrn.5378221
LibreCat
| DOI
2025 | Working Paper | LibreCat-ID: 61508 |
Dyck D, Kourouxous T, Lorenz J. An Economic Analysis of Joint Tax Audits.; 2025. doi:10.2139/ssrn.5398645
LibreCat
| DOI
| Download (ext.)
2025 | Working Paper | LibreCat-ID: 61502
Dyck D, Lorenz J, Sureth-Sloane C. Sloppiness in Tax Disputes: How to Prevent Litigation?; 2025.
LibreCat
2025 | Newspaper Article | LibreCat-ID: 62175
Giese H, Schulz KA, Sureth-Sloane C. Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. . Frankfurter Allgemeine Zeitung. 2025.
LibreCat
2025 | Journal Article | LibreCat-ID: 62733
Bornemann T, Moosmann A-L, Novotny-Farkas Z. The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment. European Accounting Review. 2025;34(1):89-122. doi:10.1080/09638180.2023.2239298
LibreCat
| DOI
2025 | Journal Article | LibreCat-ID: 62732
Bornemann T, Auer S, Eberhartinger E. Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking? Journal of the American Taxation Association. 2025;47(1):7-30. doi:10.2308/JATA-2022-019
LibreCat
| DOI
2025 | Working Paper | LibreCat-ID: 46047 |
Chen A, Hieber P, Sureth-Sloane C. How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty.; 2025. doi:10.1007/s10797-025-09930-8
LibreCat
| DOI
| Download (ext.)