Publikationen des Departments Taxation, Accounting and Finance
Unsere Forschungsergebnisse werden in zahlreichen Publikationen veröffentlicht.Unsere Datenbank bietet Ihnen einen umfangreichen Überblick.
2025
Tax Disputes - The Role of Technology and Controversy Expertise
Dyck, D., Lorenz, J., & Sureth-Sloane, C. (2025). Tax Disputes - The Role of Technology and Controversy Expertise (Vol. 101).
Corporate Tax Planning and Enforcement
Dyck, D. (2025). Corporate Tax Planning and Enforcement. https://doi.org/10.2139/ssrn.5186857
Anti-Tax Avoidance Rules and Tax Complexity
Schanz, D., Siegel, F., & Sureth-Sloane, C. (2025). Anti-Tax Avoidance Rules and Tax Complexity. World Tax Journal, 17(1), 1–23.
Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency
Diller, M., Lorenz, J., Schneider, G., & Sureth-Sloane, C. (2025). Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. The Accounting Review, 100(2), 71–102. https://doi.org/10.2308/TAR- 2021-0477
Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien
Maiterth, R., Piper, Y., & Sureth-Sloane, C. (2025). Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. Steuer und Wirtschaft, 102(1), 67–81.
2024
Too Complex to Cooperate? Tax Complexity and Cooperative Compliance
Schipp, A. (2024). Too Complex to Cooperate? Tax Complexity and Cooperative Compliance. https://dx.doi.org/10.2139/ssrn.4934559
Firms' Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods
Giese, H., & Heinemann-Heile, V. (2024). Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods. https://dx.doi.org/10.2139/ssrn.4972829
The Downsides of Democracy? The Case of Tax Complexity
Giese, H., & Schipp, A. (2024). The Downsides of Democracy? The Case of Tax Complexity. https://dx.doi.org/10.2139/ssrn.4934571
Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen
Schulz, K. A., & Sureth-Sloane, C. (2024). Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. https://dx.doi.org/10.2139/ssrn.4999404
Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications
Giese, H., Koch, R., & Sureth-Sloane, C. (2024). Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications. https://doi.org/10.2139/ssrn.4888151
Firms' Tax Misperception
Fochmann, M., Heinemann-Heile, V., Huber, H.-P., & Sureth-Sloane, C. (2024). Firms’ Tax Misperception. https://doi.org/10.2139/ssrn.4300919
Tax Complexity and Foreign Direct Investment
Euler, I., Harst, S., Schanz, D., Sureth-Sloane, C., & Voget, J. (2024). Tax Complexity and Foreign Direct Investment. https://dx.doi.org/10.2139/ssrn.4990616
Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country
Schipp, A., Siahaan, F., & Sureth-Sloane, C. (2024). Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country. http://dx.doi.org/10.2139/ssrn.4924632
The Effects of Tax Reform on Labor Demand within Tax Departments
Giese, H., Lynch, D., Schulz, K. A., & Sureth-Sloane, C. (2024). The Effects of Tax Reform on Labor Demand within Tax Departments. https://dx.doi.org/10.2139/ssrn.5068550
Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung
Schön, L., Graßl, B., & Giese, H. (2024). Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung. Steuer und Wirtschaft, 71–92.
Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen
Greil, S., Kaluza-Thiesen, E., Schulz, K. A., & Sureth-Sloane, C. (2024). Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen. Deutsches Steuerrecht, 62(17), 914–921.
The conditional impact of market consolidation and market power on banking stability – Evidence from Europe
Herwald, S., Voigt, S., & Uhde, A. (2024). The conditional impact of market consolidation and market power on banking stability – Evidence from Europe. Journal of Risk Finance, 25(3), 510–536. https://doi.org/10.1108/JRF-03-2023-0075
The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions
Azmi Shabestari, M., & Safaei, R. (2024). The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions. Bulletin for International Taxation, 78(6), 224–239. https://doi.org/10.59403/8cbkga
Steuerwettbewerb als Chance
Birnbaum, K., Heckemeyer, J. H., Linau, A., & Sureth-Sloane, C. (2024). Steuerwettbewerb als Chance. Schmalenbach IMPULSE, 3, 1–17. https://doi.org/10.54585/OAHI2295
Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie
Sureth-Sloane, C., & Giese, H. (2024). Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie. SWK Steuer- und WirtschaftsKartei, 30, 1260–1264.
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