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4 Publications


2023 | Journal Article | LibreCat-ID: 22924 | OA
Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. European Accounting Review. 2023;32(2):239-273. doi:10.1080/09638180.2021.1951316
LibreCat | DOI | Download (ext.)
 

2017 | Journal Article | LibreCat-ID: 5014
Bauer T, Kourouxous T. Capital Charge Rates, Investment Incentives and Taxation. European Accounting Review. 2017;26(3):419-440. doi:10.1080/09638180.2016.1169938
LibreCat | DOI
 

2017 | Journal Article | LibreCat-ID: 47913
Reimsbach D, Hahn R, Gürtürk A. Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing. European Accounting Review. 2017;27(3):559-581. doi:10.1080/09638180.2016.1273787
LibreCat | DOI
 

2013 | Journal Article | LibreCat-ID: 5045
Niemann R, Sureth-Sloane C. Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility. European Accounting Review. 2013;22(2):367-390. doi:10.1080/09638180.2012.682781
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