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26 Publications
2022 | Working Paper | LibreCat-ID: 35788 | 
M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation), vol. 100. 2022.
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2022 | Working Paper | LibreCat-ID: 35795 |
S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane, Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing, vol. 89. 2022.
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2022 | Working Paper | LibreCat-ID: 35785 |
M. Fochmann, V. Heinemann-Heile, H.-P. Huber, and C. Sureth-Sloane, Firms’ Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects, vol. 108. 2022.
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2021 | Journal Article | LibreCat-ID: 24677 |
E. Eberhartinger, R. Safaei, C. Sureth-Sloane, and Y. Wu, “Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance,” TRR 266 Accounting for Transparency Working Paper Series No. 60, WU International Taxation Research Paper Series No. 2021-07, 2021, doi: 10.2139/ssrn.3911228.
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2021 | Working Paper | LibreCat-ID: 24674 |
M. Diller, J. Lorenz, G. T. Schneider, and C. Sureth-Sloane, Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance. 2021.
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2021 | Working Paper | LibreCat-ID: 24661 |
J. Lorenz, M. Diller, and C. Sureth-Sloane, The Epidemiology of Tax Avoidance Narratives. 2021.
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