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294 Publications
2025 | Journal Article | LibreCat-ID: 56482
Maiterth, R., Piper, Y., & Sureth-Sloane, C. (2025). Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. Steuer und Wirtschaft, 102(1), 67–81.
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2025 | Journal Article | LibreCat-ID: 58500
Schanz, D., Siegel, F., & Sureth-Sloane, C. (2025). Anti-Tax Avoidance Rules and Tax Complexity. World Tax Journal, 17(1), 1–23.
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2025 | Journal Article | LibreCat-ID: 56641 | 
Diller, M., Lorenz, J., Schneider, G., & Sureth-Sloane, C. (2025). Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. The Accounting Review, 100(2), 71–102. https://doi.org/10.2308/TAR- 2021-0477
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2025 | Working Paper | LibreCat-ID: 59096 |
Dyck, D. (2025). Corporate Tax Planning and Enforcement. https://doi.org/10.2139/ssrn.5186857
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2025 | Report | LibreCat-ID: 60733 |
Gerdes, K., Harst, S., Schanz, D., & Sureth-Sloane, C. (2025). 2024 Global Tax Complexity Survey. TRR 266 Accounting for Transparency. https://doi.org/10.52569/WEMV6812
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2025 | Working Paper | LibreCat-ID: 46048
Dyck, D., Lorenz, J., & Sureth-Sloane, C. (2025). Tax Disputes - The Role of Technology and Controversy Expertise. https://dx.doi.org/10.2139/ssrn.4214449
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2025 | Working Paper | LibreCat-ID: 60926 |
Schulz, K. A., & Sureth-Sloane, C. (2025). Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences. https://dx.doi.org/10.2139/ssrn.5378524
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2025 | Journal Article | LibreCat-ID: 60596 |
Dyck, D., Hechtner, F., Maiterth, R., & Sureth-Sloane, C. (2025). Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen. Steuer und Wirtschaft, 102(3), 26–44. http://dx.doi.org/10.2139/ssrn.5337276
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2025 | Journal Article | LibreCat-ID: 60949
Giese, H., Holtmann, S., Koch, R., & Langenmayr, D. (2025). Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland? ifo Schnelldienst, 78(8), 34–40.
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2025 | Working Paper | LibreCat-ID: 61491
Blaufus, K., Maiterth, R., Milde, M., & Sureth-Sloane, C. (2025). Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice . https://doi.org/10.2139/ssrn.5378466
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2025 | Working Paper | LibreCat-ID: 61490
Braun, A.-S., Koch, R., & Sureth-Sloane, C. (2025). Tax Complexity and Firm Value. https://doi.org/10.2139/ssrn.5378221
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2025 | Working Paper | LibreCat-ID: 61508 |
Dyck, D., Kourouxous, T., & Lorenz, J. (2025). An Economic Analysis of Joint Tax Audits. https://doi.org/10.2139/ssrn.5398645
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2025 | Working Paper | LibreCat-ID: 61502
Dyck, D., Lorenz, J., & Sureth-Sloane, C. (2025). Sloppiness in Tax Disputes: How to Prevent Litigation?
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2025 | Journal Article | LibreCat-ID: 46047 |
Chen, A., Hieber, P., & Sureth-Sloane, C. (2025). How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty. International Tax and Public Finance, forthcoming.
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2025 | Journal Article | LibreCat-ID: 56815 |
Schipp, A., Siahaan, F., & Sureth-Sloane, C. (2025). Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country. Intertax, forthcoming. http://dx.doi.org/10.2139/ssrn.4924632
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2025 | Newspaper Article | LibreCat-ID: 62175
Giese, H., Schulz, K. A., & Sureth-Sloane, C. (2025). Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. . Frankfurter Allgemeine Zeitung, 261(16).
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2025 | Journal Article | LibreCat-ID: 62733
Bornemann, T., Moosmann, A.-L., & Novotny-Farkas, Z. (2025). The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment. European Accounting Review, 34(1), 89–122. https://doi.org/10.1080/09638180.2023.2239298
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2025 | Journal Article | LibreCat-ID: 62732
Bornemann, T., Auer, S., & Eberhartinger, E. (2025). Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking? Journal of the American Taxation Association, 47(1), 7–30. https://doi.org/10.2308/JATA-2022-019
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2025 | Journal Article | LibreCat-ID: 62110
Schönhärl, K., & Sureth-Sloane, C. (2025). Steuern und Steuergerechtigkeit – Ein Gespräch. Ethik und Gesellschaft, 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben, 1–31. https://doi.org/10.18156/eug-2-2025-art-2.
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2024 | Journal Article | LibreCat-ID: 49868
Schön, L., Graßl, B., & Giese, H. (2024). Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung. Steuer und Wirtschaft, 71–92.
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