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294 Publications
2026 | Working Paper | LibreCat-ID: 63835
Maiterth, Ralf, et al. Liquidity Effects of a Wealth Tax on Residential Rental Real Estate. 2026, doi:10.2139/ssrn.6147767.
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2026 | Newspaper Article | LibreCat-ID: 64904
Kombert, Sounia, and Caren Sureth-Sloane. “Schocks Durch Zölle Und Steuern. Handelskonflikte Und Abkommen Werden Zur Zentralen Frage Für Unternehmen. Wie Bewältigen Sie Die Neue Unsicherheit?” Frankfurter Allgemeine Zeitung, no. 51, 2026, pp. 16, Sp. 1-4.
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2026 | Journal Article | LibreCat-ID: 64903
Hoppe, Thomas, et al. “Steuerkomplexität: Wie Lässt Sie Sich Messen Und Welche Folgen Hat Sie?” Schmalenbach IMPULSE, no. 6, 2026, pp. 1–12, doi:10.54585/IEZK8936.
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2026 | Journal Article | LibreCat-ID: 65315
Greil, Stefan, et al. “Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency.” EJournal of Tax Research, vol. forthcoming, 2026.
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2026 | Journal Article | LibreCat-ID: 63577
Eberhartinger, Eva, et al. “Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneity.” Journal of International Accounting, Auditing and Taxation (JIAAT), vol. 60, 2026, doi:10.1016/j.intaccaudtax.2026.100759.
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2026 | Journal Article | LibreCat-ID: 56815
Schipp, Adrian, et al. “Determinants of Tax Complexity: Evidence from a Developing Country.” Intertax, vol. 54, no. 2, 2026, pp. 102–22, doi:http://dx.doi.org/10.2139/ssrn.4924632.
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2025 | Working Paper | LibreCat-ID: 60596 | 
Dyck, Daniel, et al. Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen. 2025, doi:http://dx.doi.org/10.2139/ssrn.5337276 .
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2025 | Working Paper | LibreCat-ID: 59096 |
Dyck, Daniel. Corporate Tax Planning and Enforcement. 2025, doi:10.2139/ssrn.5186857.
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2025 | Report | LibreCat-ID: 60733 |
Gerdes, Kristin, et al. 2024 Global Tax Complexity Survey. TRR 266 Accounting for Transparency, 2025, doi:10.52569/WEMV6812.
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2025 | Working Paper | LibreCat-ID: 46048
Dyck, Daniel, et al. Tax Disputes - The Role of Technology and Controversy Expertise. 2025, doi: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. 2025, doi:https://dx.doi.org/10.2139/ssrn.5378524.
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2025 | Journal Article | LibreCat-ID: 60949
Giese, Henning, et al. “Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?” ifo Schnelldienst, vol. 78, no. 8, 2025, pp. 34–40.
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2025 | Working Paper | LibreCat-ID: 61491
Blaufus, Kay, et al. Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice . 2025, doi:10.2139/ssrn.5378466.
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2025 | Working Paper | LibreCat-ID: 61490
Braun, Anna-Sophie, et al. Tax Complexity and Firm Value. 2025, doi:10.2139/ssrn.5378221.
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2025 | Working Paper | LibreCat-ID: 61508 |
Dyck, Daniel, et al. An Economic Analysis of Joint Tax Audits. 2025, doi:10.2139/ssrn.5398645.
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2025 | Working Paper | LibreCat-ID: 61502
Dyck, Daniel, et al. Sloppiness in Tax Disputes: How to Prevent Litigation? 2025.
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2025 | Newspaper Article | LibreCat-ID: 62175
Giese, Henning, et al. “Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. .” Frankfurter Allgemeine Zeitung, vol. 261, no. 16, 2025.
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2025 | Journal Article | LibreCat-ID: 62733
Bornemann, Tobias, et al. “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment.” European Accounting Review, vol. 34, no. 1, 2025, pp. 89–122, doi:10.1080/09638180.2023.2239298.
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2025 | Journal Article | LibreCat-ID: 62732
Bornemann, Tobias, et al. “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?” Journal of the American Taxation Association, vol. 47, no. 1, 2025, pp. 7–30, doi:10.2308/JATA-2022-019.
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2025 | Working Paper | LibreCat-ID: 46047 |
Chen, An, et al. 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.
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