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