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
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.
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
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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