Caren Sureth-Sloane

Paderborn University

Professor

Warburger Str. 100

Paderborn, 33098

Germany

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

TRR 266 Accounting for Transparency

Warburger Straße 100

Paderborn, 33098

Germany

  • Paderborn University

  • Vienna University of Economics and Business

  • TRR 266 Accounting for Transparency

SCHOLARLY PAPERS

56

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15,347

TOTAL CITATIONS
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Top 12,984

in Total Papers Citations

128

Scholarly Papers (56)

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1.

The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity

TRR 266 Accounting for Transparency Working Paper Series No. 5, WU International Taxation Research Paper Series No. 2019-06
Number of pages: 84 Posted: 16 Sep 2020 Last Revised: 06 Jul 2021
Thomas Hoppe, Deborah Schanz, Susann Sturm and Caren Sureth-Sloane
Paderborn University, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management), Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and Paderborn University
Downloads 1,144 (39,969)
Citation 23

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business taxation, cross-country survey, multinational corporations, tax complexity, tax complexity index, tax consultants

2.

What Are the Drivers of Tax Complexity for MNCs? Global Evidence

Downloads 847 (60,909)
Citation 4

What Are the Drivers of Tax Complexity for MNCs? Global Evidence

Intertax, Volume 46, Issue 8/9, pp. 654-675, 2018
Number of pages: 22 Posted: 24 Aug 2018 Last Revised: 13 Feb 2019
Thomas Hoppe, Deborah Schanz, Susann Sturm and Caren Sureth-Sloane
Paderborn University, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management), Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and Paderborn University
Downloads 368 (169,216)
Citation 1

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Complexity Drivers, International Comparison, Survey, Tax Complexity, Tax Consultants

What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries

WU International Taxation Research Paper Series No. 2017-12
Number of pages: 28 Posted: 03 Oct 2017 Last Revised: 14 Aug 2018
Thomas Hoppe, Deborah Schanz, Susann Sturm and Caren Sureth-Sloane
Paderborn University, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management), Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and Paderborn University
Downloads 479 (124,343)
Citation 3

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Complexity Drivers, International Comparison, Survey, Tax Complexity, Tax Practitioners

3.

Interest Barrier and Capital Structure Response

WU International Taxation Research Paper Series No. 2015-09
Number of pages: 53 Posted: 25 Feb 2015 Last Revised: 01 Jun 2016
Stephan Alberternst and Caren Sureth-Sloane
University of Paderborn and Paderborn University
Downloads 714 (76,369)
Citation 8

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Financing decisions, German tax reform, interest barrier, leverage

4.

Is Risk Profiling in Tax Audit Case Selection 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
Number of pages: 58 Posted: 27 Aug 2021 Last Revised: 07 Dec 2022
Eva Eberhartinger, Reyhaneh Safaei, Caren Sureth-Sloane and Yuchen Wu
Vienna University of Economics and Business, Paderborn University, Paderborn University and Ludwig Maximilian University of Munich (LMU)
Downloads 711 (76,787)

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tax audits, tax avoidance, tax compliance, tax enforcement, tax risk

5.

The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries

WU International Taxation Research Paper Series No. 2020-03, TRR 266 Accounting for Transparency Working Paper Series No. 13
Number of pages: 60 Posted: 28 Jan 2020 Last Revised: 30 Apr 2021
Thomas Hoppe, Deborah Schanz, Susann Sturm, Caren Sureth-Sloane and Johannes Voget
Paderborn University, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management), Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management), Paderborn University and University of Mannheim
Downloads 560 (103,972)

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Corporate Taxation, Tax Complexity, Foreign Direct Investments, Location Choice, Multinational Corporations

6.

Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity

WU International Research Paper Series No. 2020-01, TRR 266 Accounting for Transparency Working Paper Series No. 166
Number of pages: 50 Posted: 24 Jan 2020 Last Revised: 03 Feb 2025
Eva Eberhartinger, Raffael Speitmann and Caren Sureth-Sloane
Vienna University of Economics and Business, Joint Research Centre of the European Commission and Paderborn University
Downloads 524 (112,933)
Citation 7

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bank haven, financial secrecy, real effects, reputational risk, tax haven, tax disclosure

7.

Taxation Under Uncertainty - Problems of Dynamic Programming and Contingent Claims Analysis in Real Option Theory

Number of pages: 29 Posted: 16 May 2002
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and Paderborn University
Downloads 497 (120,419)

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8.

Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment

WU International Taxation Research Paper Series No. 2014-06
Number of pages: 52 Posted: 31 May 2014 Last Revised: 21 Mar 2016
Markus Diller, Pia Kortebusch, Georg Thomas Schneider and Caren Sureth-Sloane
University of Passau, University of Paderborn, University of Graz and Paderborn University
Downloads 448 (136,443)
Citation 7

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Advance Tax Rulings, Fee Design, Investment Effects, Tax Uncertainty

9.

Towards an Amended Arm’s Length Principle – Tackling Complexity and Implementing Destination Rules in Transfer Pricing

TRR 266 Accounting for Transparency Working Paper Series No. 89, WU International Taxation Research Paper Series No. 2022-10
Number of pages: 34 Posted: 19 Jul 2022 Last Revised: 06 Dec 2022
Stefan Greil, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber and Caren Sureth-Sloane
German Federal Ministry of Finance, Universität zu Köln, Goethe University Frankfurt, University of Mannheim - Department of Business Administration and Taxation and Paderborn University
Downloads 415 (149,183)
Citation 2

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Arm's Length Principle, Transfer Pricing, International Taxation, OECD BEPS Project

10.

Tax Misperception and Its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model

TRR 266 Accounting for Transparency Working Paper Series No. 39, WU International Taxation Research Paper Series No. 2020-13
Number of pages: 85 Posted: 23 Sep 2020 Last Revised: 30 Apr 2021
Kay Blaufus, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth and Caren Sureth-Sloane
Leibniz Universität Hannover, Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin and Paderborn University
Downloads 359 (175,357)
Citation 8

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Behavioral Taxation, Business Taxation, Misperception, Real Effects, Tax Perception, Tax Policy

11.

Does Capital Tax Uncertainty Delay Irreversible Risky Investment?

Downloads 354 (178,170)
Citation 3

Does Capital Tax Uncertainty Delay Irreversible Risky Investment?

WU International Taxation Research Paper Series No. 2016-05
Number of pages: 40 Posted: 23 Aug 2016
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and Paderborn University
Downloads 282 (225,432)
Citation 3

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property tax, capital tax, investment decisions, real options, timing flexibility, uncertainty

Does Capital Tax Uncertainty Delay Irreversible Risky Investment?

CESifo Working Paper Series No. 6046
Number of pages: 39 Posted: 10 Oct 2016
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and Paderborn University
Downloads 72 (689,207)

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property tax, capital tax, investment decisions, real options, timing, flexibility, uncertainty

12.

How Does Trust Affect Concessionary Behavior in Tax Bargaining?

The final version is published in Finanzarchiv / Public Finance Analysis, Volume 78 (2022), Issue 1-2, WU International Taxation Research Paper Series No. 2020-15, TRR 266 Accounting for Transparency Working Paper Series No. 41
Number of pages: 56 Posted: 02 Nov 2020 Last Revised: 22 Jun 2022
Eva Eberhartinger, Raffael Speitmann, Caren Sureth-Sloane and Yuchen Wu
Vienna University of Economics and Business, Joint Research Centre of the European Commission, Paderborn University and Ludwig Maximilian University of Munich (LMU)
Downloads 341 (185,621)
Citation 3

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Behavioral taxation, concessionary behavior, interpersonal trust, tax audit, trust in government

13.

Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?

WU International Taxation Research Paper Series No. 2018-09, TRR 266 Accounting for Transparency Working Paper Series No. 28
Number of pages: 66 Posted: 14 Dec 2018 Last Revised: 11 Feb 2024
Benjamin Osswald and Caren Sureth-Sloane
University of Illinois at Urbana-Champaign - Department of Accountancy and Paderborn University
Downloads 335 (189,149)
Citation 11

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administrative risk, budget risk, corporate risk-taking, corporate tax, country risk, investment incentives, loss offset, tax reform

14.

Capital Gains Taxation Under Different Tax Regimes

Arqus Quantitative Tax Research Discussion Paper No. 6
Number of pages: 27 Posted: 10 Oct 2005
Caren Sureth-Sloane and Dirk Langeleh
Paderborn University and University of Paderborn, Faculty of Business Administration and Economics
Downloads 331 (191,637)
Citation 3

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capital budgeting, capital gains taxation, dividend policy, investment decisions, tax neutrality, timing decisions

15.

The Degree of Integrating Corporate and Capital Gains Tax into Income Tax and its Impact on Investment Decisions

Schmalenbach Business Review, Vol. 59, October 2007
Number of pages: 30 Posted: 15 Nov 2007
Caren Sureth-Sloane and Dirk Langeleh
Paderborn University and University of Paderborn - Faculty of Business Administration, Economics and Business Computing
Downloads 306 (209,155)

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Capital Gains Tax, Corporate Tax, Dividend Policy, Investment Decisions

16.

The Epidemiology of Tax Avoidance Narratives

TRR 266 Accounting for Transparency Working Paper Series No. 59, WU International Taxation Research Paper Series No. 2021-06
Number of pages: 34 Posted: 27 Jun 2017 Last Revised: 27 Aug 2021
Johannes Lorenz, Markus Diller and Caren Sureth-Sloane
Carl von Ossietzky University of Oldenburg, University of Passau and Paderborn University
Downloads 299 (213,543)
Citation 1

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tax avoidance, tax evasion, epidemiology, contagion, SIS-model, SIR-model, n-grams

17.

Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment

WU International Taxation Research Paper Series No. 2014 - 05, TRR 266 Accounting for Transparency Working Paper Series No. 68
Number of pages: 70 Posted: 31 May 2014 Last Revised: 27 Jan 2022
Rene Fahr, Elmar Janssen and Caren Sureth-Sloane
University of Paderborn, University of Paderborn and Paderborn University
Downloads 298 (214,267)
Citation 2

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Economic Experiment, Investment Decisions, Tax Effects, Timing Flexibility, Uncertainty

18.

Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency

TRR 266 Accounting for Transparency Working Paper Series No. 57, WU International Taxation Research Paper Series No. 2021-05, Forthcoming in The Accounting Review
Number of pages: 49 Posted: 02 Aug 2021 Last Revised: 26 Nov 2024
Markus Diller, Johannes Lorenz, Georg Thomas Schneider and Caren Sureth-Sloane
University of Passau, Carl von Ossietzky University of Oldenburg, University of Graz and Paderborn University
Downloads 297 (217,327)
Citation 1

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transfer pricing, standards inconsistency, tax harmonization, tax transparency, tax avoidance, real effects

19.

Hold or Sell? How Capital Gains Taxation Affects Holding Decisions

WU International Taxation Research Paper Series No. 2015-06
Number of pages: 45 Posted: 25 Feb 2015 Last Revised: 16 Mar 2016
Annika Hegemann, Angela Kunoth, Kristina Rupp and Caren Sureth-Sloane
University of Paderborn, University of Cologne - Institute of Mathematics, University of Paderborn and Paderborn University
Downloads 297 (215,061)

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Capital Gains Taxation, Holding Period, Exit Flexibility, Investment Decisions, Timing Decisions

20.

The Impact of Thin Capitalization Rules on Shareholder Financing

Arqus Quantitative Tax Research Discussion Paper No. 39
Number of pages: 33 Posted: 20 May 2008
Caren Sureth-Sloane and Alexandra Maßbaum
Paderborn University and University of Paderborn - Faculty of Business Administration, Economics and Business Computing
Downloads 280 (228,664)

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business taxation, capital structure, interest barrier, Miller equilibrium, shareholder financing, thin capitalization rules

21.

Firms' Tax Misperception

TRR 266 Accounting for Transparency Working Paper Series No. 108, WU International Taxation Research Paper Series No. 2022-12
Number of pages: 84 Posted: 13 Dec 2022 Last Revised: 18 Sep 2024
Martin Fochmann, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth and Caren Sureth-Sloane
Free University of Berlin, Paderborn University, Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin and Paderborn University
Downloads 271 (236,446)
Citation 2

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Tax Misperception, Business Taxation, Tax Policy, Tax Literacy, Business Decisions, Tax Rates

22.

When Do Firms Highlight Their Effective Tax Rate?

TRR 266 Accounting for Transparency Working Paper Series No. 37, WU International Taxation Research Paper Series No. 2020-11
Number of pages: 60 Posted: 17 Sep 2020 Last Revised: 20 Jul 2021
Vanessa Flagmeier, Jens Mueller and Caren Sureth-Sloane
Georg-August-University of Goettingen, Paderborn University and Paderborn University
Downloads 269 (238,273)
Citation 6

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Effective tax rate, Cost-benefit trade-off, Disclosure decision, Reputational costs, Tax disclosure

23.

Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions

BuR Business Research Journal, Vol. 2, No. 2, December 2009
Number of pages: 23 Posted: 12 Mar 2010 Last Revised: 31 Aug 2012
Alexandra Maßbaum and Caren Sureth-Sloane
University of Paderborn - Faculty of Business Administration, Economics and Business Computing and Paderborn University
Downloads 266 (240,946)

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business taxation, capital structure, critical income tax rate, financing decision, Miller equilibrium, tax planning, thin capitalization

24.

Wealth Tax as Alternative Minimum Tax - the Impact of a Wealth Tax on Business Structure and Strategy

Arqus Quantitative Tax Research Discussion Paper No. 3
Number of pages: 32 Posted: 13 Apr 2005
Caren Sureth-Sloane and Ralf Maiterth
Paderborn University and Leibniz Universität Hannover - Economics and Business Administration Area
Downloads 260 (246,570)
Citation 4

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Alternative minimum tax, business strategy, investment decisions, wealth tax

25.

Tax Complexity and Foreign Direct Investment

TRR 266 Accounting for Transparency Working Paper Series No. 160, WU International Taxation Research Paper Series No. 2024-10
Number of pages: 63 Posted: 17 Oct 2024 Last Revised: 31 Oct 2024
Isabell Euler, Simon Harst, Deborah Schanz, Caren Sureth-Sloane and Johannes Voget
Ludwig-Maximilians-Universität München, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management), Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management), Paderborn University and University of Mannheim
Downloads 242 (264,903)

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foreign direct investment, FDI, location decision, tax complexity, compliance cost, tax planning

26.

Can the CCCTB Alleviate Tax Discrimination Against Loss-Making European Multinational Groups?

WU International Taxation Research Paper Series No. 2014 - 08
Number of pages: 34 Posted: 31 May 2014 Last Revised: 11 Mar 2015
Regina Ortmann and Caren Sureth-Sloane
Paderborn UniversityTRR 266 Accounting for Transparency and Paderborn University
Downloads 228 (280,531)

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Loss-Offset, CCCTB, Separate Accounting, Investment Decisions

27.

Tax Loss Offset Restrictions and Biased Perception of Risky Investments

WU International Taxation Research Paper Series No. 2017-11
Number of pages: 59 Posted: 03 Oct 2017
Annika Mehrmann and Caren Sureth-Sloane
Paderborn University and Paderborn University
Downloads 223 (286,693)
Citation 3

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asymmetric taxation, investment decisions, loss offset restrictions, perception bias, risk-taking, tax effects, tax losses, prospect theory, behavioral taxation

28.

Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen (Tax Compliance Management Systems in German Tax Audits – An Analysis of Practical Experiences)

TRR 266 Accounting for Transparency Working Paper Series No. 161, WU International Taxation Research Paper Series No. 2024-11, Erscheint demnächst in Steuer und Wirtschaft (Forthcoming in Steuer und Wirtschaft)
Number of pages: 69 Posted: 28 Oct 2024 Last Revised: 06 Dec 2024
Kim Alina Schulz and Caren Sureth-Sloane
Paderborn University and Paderborn University
Downloads 220 (290,348)

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29.

Investment Effects of Wealth Taxes Under Uncertainty and Irreversibility

WU International Taxation Research Paper Series No. 2015 - 24
Number of pages: 49 Posted: 04 Nov 2015
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and Paderborn University
Downloads 213 (299,423)
Citation 1

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wealth tax, investment decisions, real options, timing flexibility, uncertainty, irreversibility

30.

Tax Disputes - The Role of Technology and Controversy Expertise

TRR 266 Accounting for Transparency Working Paper Series No. 101, WU International Taxation Research Paper Series No. 2022-11
Number of pages: 54 Posted: 12 Sep 2022 Last Revised: 24 Feb 2025
Daniel Dyck, Johannes Lorenz and Caren Sureth-Sloane
Paderborn University, Carl von Ossietzky University of Oldenburg and Paderborn University
Downloads 212 (300,790)
Citation 2

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tax dispute resolution, tax risk management, tax technology, controversy expertise, Bayesian persuasion

31.

Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications

TRR 266 Accounting for Transparency Working Paper Series No. 149, WU International Taxation Research Paper Series No. 2024-04
Number of pages: 56 Posted: 08 Jul 2024
Henning Giese, Reinald Koch and Caren Sureth-Sloane
Paderborn University, Catholic University of Eichstaett-Ingolstadt and Paderborn University
Downloads 210 (303,454)
Citation 1

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tax complexity, tax complexity cost, tax department, tax employees, tax risk

32.

Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse (Wealth Tax and its Implications for Germany as a Location for Business - An Economic Analysis)

Arqus Discussion Paper No. 181
Number of pages: 45 Posted: 14 Jan 2015 Last Revised: 06 Oct 2015
Thomas Hoppe, Ralf Maiterth and Caren Sureth-Sloane
Paderborn University, Humboldt University of Berlin and Paderborn University
Downloads 206 (309,077)
Citation 1

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Equity Loss, Tax Assessment Simulation, Tax Burden, Wealth Inequality, Wealth Tax

33.

Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country

TRR 266 Accounting for Transparency Working Paper Series No. 151, WU International Taxation Research Paper Series No. 2024-05
Number of pages: 86 Posted: 14 Aug 2024
Adrian Schipp, Fernando Siahaan and Caren Sureth-Sloane
Paderborn University, WU Vienna University of Economics and Business and Paderborn University
Downloads 190 (333,080)

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tax administration, tax complexity, business taxation, survey, developing country

34.

Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren (Empirical Analysis of Firm Valuation for Inheritance Tax Purposes Using the Simplified Discounted Cash Flow Method)

Arqus Quantitative Tax Research Discussion Paper No. 6
Number of pages: 63 Posted: 01 Oct 2012
Jens Mueller and Caren Sureth-Sloane
Paderborn University and Paderborn University
Downloads 187 (337,937)

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discounted cash flow method, firm value, inheritance tax, private companies, valuation

35.

The Cost of Tax Simplification: Evidence from Risk-taking in a Turnover-based Corporate Tax System

WU International Taxation Research Paper Series No. 2023-09, TRR 266 Accounting for Transparency Working Paper Series No. 135
Number of pages: 51 Posted: 02 Oct 2023 Last Revised: 12 Sep 2024
Harald Amberger, Fernando Siahaan and Caren Sureth-Sloane
Vienna University of Economics and Business, WU Vienna University of Economics and Business and Paderborn University
Downloads 176 (356,878)

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corporate income tax, risk-taking, SMEs taxation, turnover-based corporate taxation, tax simplification

36.

Shaping Profit Participation Rights and Silent Participation as Employee Share Ownership from a Tax and Financial Perspective (Steuerliche Und Finanzwirtschaftliche Aspekte Bei Der Gestaltung Von Genussrechten Und Stillen Beteiligungen Als Mitarbeiterkapitalbeteiligungen)

Arqus Quantitative Tax Research Discussion Paper No. 18
Number of pages: 24 Posted: 18 Dec 2006
Caren Sureth-Sloane and Alexander Halberstadt
Paderborn University and University of Paderborn - Department of Economics
Downloads 176 (356,878)
Citation 3

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share ownership, profit participation rights, silent

37.

The Impact of Corporate Taxes and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal Level Taxation

Arqus Quantative Tax Research Discussion Paper No. 141
Number of pages: 35 Posted: 17 Feb 2013
Fabian Meißner, Georg Thomas Schneider and Caren Sureth-Sloane
University of Paderborn, University of Graz and Paderborn University
Downloads 174 (360,429)

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Tax Effects, Real Options, Moral Hazard, Investment Decisions

38.

Investment Effects of Capital Gains Taxation Under Simultaneous Investment and Abandonment Flexibility

Arqus Working Quantitative Tax Research Discussion Paper No. 77
Number of pages: 45 Posted: 12 Aug 2012
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and Paderborn University
Downloads 171 (366,026)
Citation 4

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capital gains tax, investment decisions, real options, tax paradox, timing flexibility, uncertainty

39.

Taxation of Risky Investment and Paradoxical Investor Behavior

Arqus Quantitative Tax Research Discussion Paper No. 26
Number of pages: 49 Posted: 03 Dec 2007
Thomas Gries, Ulrich Prior and Caren Sureth-Sloane
University of Paderborn, University of Paderborn - Department of Economics and Paderborn University
Downloads 166 (375,540)
Citation 6

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investment decisions, real options, tax paradox, uncertainty

40.

Asymmetric Taxation of Profits and Losses and its Influence on Investment Timing: Paradoxical Effects of Tax Increases

Number of pages: 39 Posted: 18 Jul 2012 Last Revised: 19 Jul 2012
Annika Mehrmann, Georg Thomas Schneider and Caren Sureth-Sloane
Paderborn University, University of Graz and Paderborn University
Downloads 155 (398,255)
Citation 2

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41.

Willingness to Invest and Time Indifference Under Uncertainty and Taxes

Arqus Quantitative Tax Research Discussion Paper No. 2
Number of pages: 39 Posted: 20 Jun 2006
Caren Sureth-Sloane and Armin Voß
Paderborn University and University of Paderborn - Faculty of Business Administration, Economics and Business Computing
Downloads 153 (402,587)

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asymmetrische Besteuerung, Veräußerungsgewinnsteuer, Investitionsentscheidungen, Riskoaversion, Unsicherheit

42.

Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)

TRR 266 Accounting for Transparency Working Paper Series No. 100
Number of pages: 41 Posted: 06 Sep 2022
Martin Fochmann, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth and Caren Sureth-Sloane
Free University of Berlin, Paderborn University, Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin and Paderborn University
Downloads 145 (420,454)

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43.

Internationalisierung, Unternehmensgröße und Konzernsteuerquote (Internationalization, Enterprise Size, and Effective Tax Rate)

Arqus Quantitative Tax Research Discussion Paper No. 56
Number of pages: 35 Posted: 18 Feb 2013
Dennis Bischoff, Alexander Halberstadt and Caren Sureth-Sloane
KPMG, United Kingdom, University of Paderborn - Department of Economics and Paderborn University
Downloads 144 (422,795)

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business taxation, effective tax rate, empirical analysis, industry effects, tax reconciliation

44.

The Effects of Tax Reform on Labor Demand within Tax Departments

TRR 266 Accounting for Transparency Working Paper Series No. 171, WU International Taxation Research Paper Series No. 2025-04
Number of pages: 56 Posted: 23 Dec 2024 Last Revised: 24 Feb 2025
Henning Giese, Dan Lynch, Kim Alina Schulz and Caren Sureth-Sloane
Paderborn University, University of Wisconsin-Madison - Department of Accounting and Information Systems, Paderborn University and Paderborn University
Downloads 143 (425,196)

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tax department structure, tax reform, TCJA, tax risk, tax complexity, tax employees

45.

Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty

Number of pages: 47 Posted: 09 Feb 2022 Last Revised: 01 Dec 2022
An Chen, Peter Hieber and Caren Sureth-Sloane
Ulm University - Institute of Insurance Science, Université de Lausanne and Paderborn University
Downloads 131 (455,820)

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advanced tax ruling, cash flow uncertainty, loss offset provisions, optimal fee, optimal investment, tax uncertainty

46.

Financing Decisions, Legal Status of the Firm, and Business Taxation (Unternehmensfinanzierung, Unternehmensrechtsform Und Besteuerung)

Arqus Quantitative Tax Research Discussion Paper No. 15
Number of pages: 24 Posted: 25 Nov 2006
Ralf Maiterth and Caren Sureth-Sloane
Leibniz Universität Hannover - Economics and Business Administration Area and Paderborn University
Downloads 127 (467,061)
Citation 3

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tax neutrality, legal status of the firm, financing decisions, cost of capital, capital import neutrality, capital export neutrality, synthetic income tax, shareholder tax

47.

Zinsabzugsbeschränkung durch die Zinsschranke, Fremdkapitalsteuerschild und unternehmerische Kapitalstrukturentscheidungen (Interest Barrier-Induced Interest Deduction Restrictions, the Debt Capital Tax Shield, and Entrepreneurial Capital Structure Decisions )

Arqus Quantative Tax Research Discussion Paper No. 100
Number of pages: 49 Posted: 10 Sep 2012 Last Revised: 14 Feb 2013
Tasja Klotzkowski, Massbaum Alexandra and Caren Sureth-Sloane
University of Passau, University of Paderborn - Faculty of Business Administration, Economics and Business Computing and Paderborn University
Downloads 126 (469,954)

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business taxation, capital structure, corporate taxation, interest barrier, Miller equilibrium, shareholder debt financing

48.

Verschärfung der Verlustabzugsbeschränkung durch § 8c KStG und deren Einfluss auf den Erwerb von Anteilen an Kapitalgesellschaften (Tightening of the Tax Loss Deduction Restriction Under Section 8c German Corporate Tax Code (Körperschaftsteuergesetz) and its Impact on the Acquisition of Shares in Corporations)

Arqus Quantitative Tax Research Discussion Paper No. 91
Number of pages: 42 Posted: 22 Aug 2012 Last Revised: 27 Nov 2012
Caren Sureth-Sloane and Pia Vollert
Paderborn University and University of Paderborn
Downloads 121 (485,040)

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business taxation, loss offset restrictions, share deal, tax planning

49.

Investment Effects of Wealth Taxes Under Uncertainty and Irreversiblity

CESifo Working Paper Series No. 5610
Number of pages: 48 Posted: 21 Dec 2015
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and Paderborn University
Downloads 114 (507,412)

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wealth tax, investment decisions, real options, timing flexibility, uncertainty, irreversibility

50.

Income-Related Minimum Taxation Concepts and Their Impact on Corporate Investment Decisions

Arqus Quantitative Tax Research Discussion Paper No. 55
Number of pages: 46 Posted: 12 Aug 2012
Claudia Dahle and Caren Sureth-Sloane
University of Paderborn and Paderborn University
Downloads 113 (510,707)
Citation 6

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corporate taxation, investment, loss carry-forward, loss-offset, minimum taxation, Monte Carlo simulation

51.

Are Taxes and Risk Substitutional or Complementary Determinants of Entrepreneurial Investment Policy? (Steuern und Risiko als substitutionale oder komplementaere Determinanten unternehmerischer Investitionspolitik?)

Arqus Quantitative Tax Research Discussion Paper No. 51
Number of pages: 26 Posted: 26 Aug 2008 Last Revised: 13 Aug 2012
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and Paderborn University
Downloads 112 (514,072)

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risk-taking, taxes and investment decisions, uncertainty, real options

52.

Group Simulation and Income Tax Statistics - How Big is the Error?

Arqus Quantitative Tax Research Discussion Paper No. 24
Number of pages: 32 Posted: 06 Feb 2007 Last Revised: 13 Aug 2012
Caren Sureth-Sloane and Heiko Müller
Paderborn University and Ruhr University of Bochum
Downloads 100 (558,056)

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microsimulation, group simulation, tax revenue, personal income tax, tax statistics

53.

Proposals for a European Corporate Taxation and their Influence on Multinationals' Tax Planning

Arqus Quantitative Tax Research Discussion Paper No. 54
Number of pages: 43 Posted: 12 Aug 2012
Caren Sureth-Sloane and Michaela Bäumer
Paderborn University and University of Paderborn
Downloads 92 (588,868)
Citation 1

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European Company Taxation, European Tax Allocation System, Common Consolidated Corporate Tax Base, Choice of International Location, Investment Decisions, Tax Planning

54.

Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien (Liquidity Effects of a Wealth Tax on Residential Rental Real Estate)

TRR 266 Accounting for Transparency Working Paper Series No. 157
Number of pages: 38 Posted: 23 Sep 2024 Last Revised: 25 Oct 2024
Ralf Maiterth, Yuri Piper and Caren Sureth-Sloane
Humboldt University of Berlin, Paderborn University and Paderborn University
Downloads 77 (653,952)

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55.

The Impact of Profit Taxation on Capitalized Investment with Options to Delay and Divest

Arqus Quantitative Tax Research Discussion Paper No. 97
Number of pages: 45 Posted: 13 Aug 2012
Georg Thomas Schneider and Caren Sureth-Sloane
University of Graz and Paderborn University
Downloads 77 (653,952)

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investment decisions, real options, tax effects, timing flexibility, uncertainty

56.

Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation Under Simultaneous Investment and Abandonment Flexibility

European Accounting Review Forthcoming
Posted: 20 Feb 2012
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and Paderborn University

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capital gains tax, investment decisions, real options, timing flexibility, uncertainty, conservative accounting