Na­chricht­en - Forschung / Vorträge

On April 27th/28th, 2023, Adrian Schipp gives a poster presentation on „Cooperative Compliance Programs as a Signal for Trust – Is a Complex Tax System Harmful?“ at the Ghent Conference on International Taxation at the Ghent University in Ghent, Belgium.

On April 19th, 2023, Prof. Dr. Dr. h.c. Dr. h.c. Caren Sureth-Sloane gives a presentation on „Firms' Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects” at the ACA research seminar at the University of St. Gallen, St. Gallen, Switzerland.

TRR 266/TAF Research Seminar On April 18, 2023, Nathan Goldman (NC State University) presented the paper "Executive Compensation and Income Tax Rate Progression" at the TRR 266/TAF Research Seminar. Nathan Goldman, Ph.D. is an associate professor and University Faculty Scholar whose teaching and research interest focus on corporate taxation. His research has been published in renowned journals such as the Journal of Accounting and Economics, Th…

Giese, Henning, Holtmann, Svea (2023): Towards Green Driving – Income Tax Incentives for Plug-In Hybrids, TRR 266 Working Paper Series No. 118. Available at SSRN: https://ssrn.com/abstract=4394968.

Fochmann, Martin, Heinemann-Heile, Vanessa, Huber, Hans-Peter, Maiterth, Ralf, Sureth-Sloane, Caren (2023): Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung, Steuer und Wirtschaft, forthcoming.

Greil, Stefan, Overesch, Michael, Rohlfing-Bastian, Anna, Schreiber, Ulrich, Sureth-Sloane, Caren (2023): Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing, Intertax, 51 (4), 272-289.

On February 8th, 2023, Prof. Dr. Dr. h.c. Dr. h.c. Caren Sureth-Sloane gives a presentation on „Steuerwirkungen in unsicheren Zeiten“ at the scientific meeting of the North Rhine-Westphalian Academy of Sciences, Humanities and the Arts in Düsseldorf.

Koch, Reinald, Holtmann, Svea, Giese, Henning (2023): Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises, Journal of Business Economics, 93 (1-2), 59-109, doi: https://doi.org/10.1007/s11573-022-01134-4.