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4 Publications
2023 | Journal Article | LibreCat-ID: 22924 | 
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity.” European Accounting Review 32, no. 2 (2023): 239–73. https://doi.org/10.1080/09638180.2021.1951316.
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2017 | Journal Article | LibreCat-ID: 5014
Bauer, Thomas, and Thomas Kourouxous. “Capital Charge Rates, Investment Incentives and Taxation.” European Accounting Review 26, no. 3 (2017): 419–40. https://doi.org/10.1080/09638180.2016.1169938.
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2017 | Journal Article | LibreCat-ID: 47913
Reimsbach, Daniel, Rüdiger Hahn, and Anil Gürtürk. “Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing.” European Accounting Review 27, no. 3 (2017): 559–81. https://doi.org/10.1080/09638180.2016.1273787.
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2013 | Journal Article | LibreCat-ID: 5045
Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility.” European Accounting Review 22, no. 2 (2013): 367–90. https://doi.org/10.1080/09638180.2012.682781.
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