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4 Publications


2023 | Journal Article | LibreCat-ID: 22924 | OA
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity,” European Accounting Review, vol. 32, no. 2, pp. 239–273, 2023, doi: 10.1080/09638180.2021.1951316.
LibreCat | DOI | Download (ext.)
 

2017 | Journal Article | LibreCat-ID: 5014
T. Bauer and T. Kourouxous, “Capital Charge Rates, Investment Incentives and Taxation,” European Accounting Review, vol. 26, no. 3, pp. 419–440, 2017.
LibreCat | DOI
 

2017 | Journal Article | LibreCat-ID: 47913
D. Reimsbach, R. Hahn, and A. Gürtürk, “Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing,” European Accounting Review, vol. 27, no. 3, pp. 559–581, 2017, doi: 10.1080/09638180.2016.1273787.
LibreCat | DOI
 

2013 | Journal Article | LibreCat-ID: 5045
R. Niemann and C. Sureth-Sloane, “Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility,” European Accounting Review, vol. 22, no. 2, pp. 367–390, 2013, doi: 10.1080/09638180.2012.682781.
LibreCat | DOI
 

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