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278 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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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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2024 | Journal Article | LibreCat-ID: 50747
Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane. “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen.” Deutsches Steuerrecht 62, no. 17 (2024): 914–21.
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2024 | Journal Article | LibreCat-ID: 55658
Azmi Shabestari, Mehrzad, and Reyhaneh Safaei. “The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions.” Bulletin for International Taxation 78, no. 6 (2024): 224–39. https://doi.org/10.59403/8cbkga.
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2024 | Journal Article | LibreCat-ID: 56653 |
Birnbaum, Kirsten, Jost H. Heckemeyer, Annette Linau, and Caren Sureth-Sloane. “Steuerwettbewerb als Chance.” Schmalenbach IMPULSE 3 (2024): 1–17. https://doi.org/10.54585/OAHI2295.
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2024 | Working Paper | LibreCat-ID: 56814 |
Schipp, Adrian. Too Complex to Cooperate? Tax Complexity and Cooperative Compliance. TRR 266 Accounting for Transparency Working Paper Series No. 152, 2024. https://dx.doi.org/10.2139/ssrn.4934559.
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2024 | Working Paper | LibreCat-ID: 56817 |
Giese, Henning, and Vanessa Heinemann-Heile. Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods. TRR 266 Accounting for Transparency Working Paper Series No. 158, 2024. https://dx.doi.org/10.2139/ssrn.4972829.
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2024 | Working Paper | LibreCat-ID: 56816 |
Giese, Henning, and Adrian Schipp. The Downsides of Democracy? The Case of Tax Complexity. TRR 266 Accounting for Transparency Working Paper Series No. 153, 2024. https://dx.doi.org/10.2139/ssrn.4934571.
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2024 | Journal Article | LibreCat-ID: 56855
Sureth-Sloane, Caren, and Henning Giese. “Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie.” SWK Steuer- und WirtschaftsKartei, no. 30 (2024): 1260–64.
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2024 | Journal Article | LibreCat-ID: 57546 |
Bischof, Jannis, Joachim Gassen, Anna Rohlfing-Bastian, Davud Rostam-Afschar, and Caren Sureth-Sloane. “Accounting for Transparency: A Framework and Three Applications in Tax, Managerial, and Financial Accounting.” Schmalenbach Journal of Business Research , 2024. https://doi.org/10.1007/s41471-024-00200-7.
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2024 | Working Paper | LibreCat-ID: 35785 |
Heinemann-Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Firms’ Tax Misperception. TRR 266 Accounting for Transparency Working Paper Series No. 108, 2024. https://doi.org/10.2139/ssrn.4300919.
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2024 | Working Paper | LibreCat-ID: 56767 |
Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. TRR 266 Accounting for Transparency Working Paper Series No. 161, 2024. https://dx.doi.org/10.2139/ssrn.4999404.
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