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Prof. Dr. Caren Sureth-Sloane

Prof. Dr. Caren Sureth-Sloane

Betriebswirtschaftslehre, insb. Betriebswirtschaftliche Steuerlehre

Section Owner - Professor

+49 5251 60-1781
+49 5251 60-3520
Office hours:

by prior appointment with: stefanie.jack(at)upb(dot)de, phone 60-1782


Warburger Str. 100
33098 Paderborn
Consultation hour Room
only upon request
Tel. (Secretary): (+49) 5251 / 60 1782 
Academic Career

Prof. Caren Sureth-Sloane does research on the effects of taxation on corporate decisions, especially on the effects of taxes on risky investments, as well as on international business taxation and on tax complexity.

She studied economics, English, French and Chinese at the University of Passau. Since 1994, she had worked as academic assistant at University of Bielefeld, where she received her doctor’s degree in 1999 and habilitated in 2003. From 2002 until 2004, she took over the Chair of Business Administration, especially Corporate Accounting/Taxation at the Faculty of Business Administration and Economics at the University of Paderborn. Since 2004, she has been holding the Chair of Business Administration, especially Business Taxation. She received offers for the University of Graz, the Humboldt University of Berlin, the Goethe University Frankfurt and the University of Cologne.

Since 2010, she has been visiting professor at the Vienna University of Economics and Business and Principal Investigator of the FWF Doctoral Program in International Business Taxation (DIBT). She is founding member of arqus, working group quantitative business taxation, as well as member of the working group “taxes” and “transfer prices” of the Schmalenbach-Gesellschaft, of which she is a member of the executive board since 2011 and vice president since 2019. In 2013 professor Caren Sureth-Sloane was appointed full member of the North Rhine-Westphalian Academy of Sciences, Humanities and the Arts. She is the spokesperson for the DFG-funded Collaborative Research Center TRR 266: Accounting for Transparency and a member of the DFG-Senate since 2021. 

You can find a detailed CV here.

Selected Awards
2022 Honorary doctorate from the Faculty of Business Studies and Economics at the University of Bremen
2021 Honorary doctorate of the Faculty of Business, Economics and Social Sciences of the Karl Franzens University of Graz
2019 Best TRR 266 Accounting for Transparency Conference Paper Award. The article “The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries” by Thomas Hoppe, Deborah Schanz, Susann Sturm, Caren Sureth-Sloane und Johannes Voget has been awarded
2019 Edmund Outslay Outstanding Paper Award of the University of Illinois. The article "Do Country Risk Factors Attenuate the Effect of Taxes on Corporate Risk-Taking?" by Benjamin Osswald and Caren Sureth-Sloane has been awarded at the Doctoral Consortium of the University of Illinois Symposium on Tax Research
2018 Best Conference Paper Award of the 80th VHB Annual Conference. The article "Measuring Tax Complexity across Countries - A Survey Based Approach" by Thomas Hoppe, Deborah Schanz, Susann Sturm and Caren Sureth-Sloane has been awarded
2016 „Business Research Reviewer of the Year 2015“ of the journal Business Research of German Academic Association for Business Research (VHB)
2014 Best Practice Paper Award of the German Academic Association for Business Research (VHB) for the presentation at the 76th scientific annual conference of VHB for the highest quality combined with the highest practical orientation titled: "Can Tax Rate Increases Foster Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment” by Prof. Dr. René Fahr, Elmar A. Janssen and Prof. Dr. Caren Sureth
2014 Best master module, award by the student representatives for economics of the University of Paderborn for the module "Umwandlungssteuerrecht" under the administration of Prof. Dr. Caren Sureth, performed by Dr. Anja Rickermann, Dr. Alexandra Maßbaum and Dr. Oliver Middendorf in the wintersemester 2013/2014
2013 Full Member of the North-Rhine-Westphalian Academy of Sciences, Humanities and the Arts (AWK NRW)
2003 Award for outstanding achievements in teaching from the Paderborner Hochschulkreis
2002 Best Paper Award for a remarkable international publication by a young researcher from the German Academic Association for Business Research (VHB)
Selected Publications
2022 Blaufus, Kay, Chirvi, Malte, Huber, Hans-Peter, Maiterth, Ralf, Sureth-Sloane, Caren (2022): Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model, European Accounting Review, 31 (1), 111-144, doi: 10.1080/09638180.2020.1852095.
2021 Flagmeier, Vanessa, Müller, Jens, Sureth-Sloane, Caren (2021): When Do Firms Highlight Their Effective Tax Rate?, Accounting and Business Research, doi: 10.1080/00014788.2021.1958669.
2021 Hoppe, Thomas, Schanz, Deborah, Sturm, Susann, Sureth-Sloane, Caren (2021): The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity, European Accounting Review, doi: 10.1080/09638180.2021.1951316.
2017 Diller, Markus, Kortebusch, Pia, Schneider, Georg, Sureth-Sloane, Caren (2017): Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment, European Accounting Review, 26 (3), 441-468, doi: 10.1080/09638180.2016.1169939.
2016 Hoppe, Thomas, Maiterth, Ralf, Sureth-Sloane, Caren (2016): Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse, Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 68 (1), 3-45, doi: 10.1007/s41471-016-0005-x.
2013 Niemann, Rainer, Sureth, Caren (2013): Sooner or Later – Paradoxical Investment Effects of Capital Gains Taxation Under Simultaneous Investment and Abandonment Flexibility, European Accounting Review 22 (2), 367-390.
2012 Gries, Thomas, Prior, Ulrich, Sureth, Caren (2012): A Tax Paradox for Investment Decisions under Uncertainty, Journal of Public Economic Theory 14 (3), 521-545.
2004 Niemann, Rainer, Sureth, Caren (2004): Tax Neutrality under Irreversibility and Risk Aversion, Economics Letters 84 (1), 43-47.

Find all supervised Ph.D. theses here

Publications: Prof. Dr. Dr. h.c. Dr. h.c. Caren Sureth-Sloane

Presentations: Prof. Dr. Dr. h.c. Dr. h.c. Caren Sureth-Sloane

Find all projects here

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