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294 Publications
2025 | Journal Article | LibreCat-ID: 56482
@article{Maiterth_Piper_Sureth-Sloane_2025, title={Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}, volume={102}, number={1}, journal={Steuer und Wirtschaft}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}, year={2025}, pages={67–81} }
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2025 | Journal Article | LibreCat-ID: 58500
@article{Schanz_Siegel_Sureth-Sloane_2025, title={Anti-Tax Avoidance Rules and Tax Complexity}, volume={17}, number={1}, journal={World Tax Journal}, author={Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2025}, pages={1–23} }
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2025 | Journal Article | LibreCat-ID: 56641 | 
@article{Diller_Lorenz_Schneider_Sureth-Sloane_2025, title={Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency}, volume={100}, DOI={10.2308/TAR- 2021-0477}, number={2}, journal={The Accounting Review}, author={Diller, Markus and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}, year={2025}, pages={71–102} }
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2025 | Working Paper | LibreCat-ID: 59096 |
@book{Dyck_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 186}, title={Corporate Tax Planning and Enforcement}, DOI={10.2139/ssrn.5186857}, author={Dyck, Daniel}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 186} }
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2025 | Report | LibreCat-ID: 60733 |
@book{Gerdes_Harst_Schanz_Sureth-Sloane_2025, title={2024 Global Tax Complexity Survey}, DOI={10.52569/WEMV6812}, publisher={TRR 266 Accounting for Transparency}, author={Gerdes, Kristin and Harst, Simon and Schanz, Deborah and Sureth-Sloane, Caren}, year={2025} }
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2025 | Working Paper | LibreCat-ID: 46048
@book{Dyck_Lorenz_Sureth-Sloane_2025, series={TRR 266 Working Paper Series}, title={Tax Disputes - The Role of Technology and Controversy Expertise}, DOI={https://dx.doi.org/10.2139/ssrn.4214449 }, author={Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Working Paper Series} }
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2025 | Working Paper | LibreCat-ID: 60926 |
@book{Schulz_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 204}, title={Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences}, DOI={https://dx.doi.org/10.2139/ssrn.5378524}, author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 204} }
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2025 | Journal Article | LibreCat-ID: 60596 |
@article{Dyck_Hechtner_Maiterth_Sureth-Sloane_2025, title={Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen}, volume={102}, DOI={http://dx.doi.org/10.2139/ssrn.5337276 }, number={3}, journal={Steuer und Wirtschaft}, author={Dyck, Daniel and Hechtner, Frank and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2025}, pages={26–44} }
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2025 | Journal Article | LibreCat-ID: 60949
@article{Giese_Holtmann_Koch_Langenmayr_2025, title={Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?}, volume={78}, number={8}, journal={ifo Schnelldienst}, author={Giese, Henning and Holtmann, Svea and Koch, Reinald and Langenmayr, Dominika}, year={2025}, pages={34–40} }
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2025 | Working Paper | LibreCat-ID: 61491
@book{Blaufus_Maiterth_Milde_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 203}, title={Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice }, DOI={10.2139/ssrn.5378466}, author={Blaufus, Kay and Maiterth, Ralf and Milde, Michael and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 203} }
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2025 | Working Paper | LibreCat-ID: 61490
@book{Braun_Koch_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 201}, title={Tax Complexity and Firm Value}, DOI={10.2139/ssrn.5378221}, author={Braun, Anna-Sophie and Koch, Reinald and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 201} }
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2025 | Working Paper | LibreCat-ID: 61508 |
@book{Dyck_Kourouxous_Lorenz_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 208}, title={An Economic Analysis of Joint Tax Audits}, DOI={10.2139/ssrn.5398645}, author={Dyck, Daniel and Kourouxous, Thomas and Lorenz, Johannes}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 208} }
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2025 | Working Paper | LibreCat-ID: 61502
@book{Dyck_Lorenz_Sureth-Sloane_2025, series={Working Papers Dissertations 155}, title={Sloppiness in Tax Disputes: How to Prevent Litigation?}, author={Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}, year={2025}, collection={Working Papers Dissertations 155} }
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2025 | Journal Article | LibreCat-ID: 46047 |
@article{Chen_Hieber_Sureth-Sloane_2025, title={How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty}, volume={forthcoming}, journal={International Tax and Public Finance}, author={Chen, An and Hieber, Peter and Sureth-Sloane, Caren}, year={2025} }
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2025 | Journal Article | LibreCat-ID: 56815 |
@article{Schipp_Siahaan_Sureth-Sloane_2025, title={Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country}, volume={forthcoming}, DOI={http://dx.doi.org/10.2139/ssrn.4924632}, journal={Intertax}, author={Schipp, Adrian and Siahaan, Fernando and Sureth-Sloane, Caren}, year={2025} }
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2025 | Newspaper Article | LibreCat-ID: 62175
@article{Giese_Schulz_Sureth-Sloane_2025, title={Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. }, volume={261}, number={16}, journal={Frankfurter Allgemeine Zeitung}, author={Giese, Henning and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2025} }
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2025 | Journal Article | LibreCat-ID: 62733
@article{Bornemann_Moosmann_Novotny-Farkas_2025, title={The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment}, volume={34}, DOI={10.1080/09638180.2023.2239298}, number={1}, journal={European Accounting Review}, author={Bornemann, Tobias and Moosmann, Anna-Lena and Novotny-Farkas, Zoltán}, year={2025}, pages={89–122} }
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2025 | Journal Article | LibreCat-ID: 62732
@article{Bornemann_Auer_Eberhartinger_2025, title={Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?}, volume={47}, DOI={10.2308/JATA-2022-019}, number={1}, journal={Journal of the American Taxation Association}, author={Bornemann, Tobias and Auer, Sylvia and Eberhartinger, Eva}, year={2025}, pages={7–30} }
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2025 | Journal Article | LibreCat-ID: 62110
@article{Schönhärl_Sureth-Sloane_2025, title={Steuern und Steuergerechtigkeit – Ein Gespräch}, volume={19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben}, DOI={10.18156/eug-2-2025-art-2.}, journal={Ethik und Gesellschaft}, author={Schönhärl, Korinna and Sureth-Sloane, Caren}, year={2025}, pages={1–31} }
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2024 | Journal Article | LibreCat-ID: 49868
@article{Schön_Graßl_Giese_2024, title={Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung}, journal={Steuer und Wirtschaft}, author={Schön, Lena and Graßl, Benjamin and Giese, Henning}, year={2024}, pages={71–92} }
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