Caren Sureth-Sloane

University of Paderborn

Warburger Str. 100

Paderborn, 33098

Germany

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

  • University of Paderborn

  • Vienna University of Economics and Business

SCHOLARLY PAPERS

35

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CITATIONS
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19

Scholarly Papers (35)

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1.

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 University of Paderborn
Downloads 556 (47,567)
Citation 6

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Financing decisions, German tax reform, interest barrier, leverage

2.

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

CESifo Working Paper Series No. 709
Number of pages: 29 Posted: 16 May 2002
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and University of Paderborn
Downloads 420 (67,390)
Citation 7

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3.

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 University of Paderborn
Downloads 341 (86,072)

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

4.

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
University of Paderborn and University of Paderborn, Faculty of Business Administration and Economics
Downloads 296 (100,544)
Citation 3

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

5.

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

Downloads 286 (104,358)
Citation 1

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
University of Paderborn, 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 University of Paderborn
Downloads 18 (542,856)

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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
University of Paderborn, 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 University of Paderborn
Downloads 268 (111,259)
Citation 1

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

6.

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 University of Paderborn
Downloads 240 (125,241)
Citation 2

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

7.

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 University of Paderborn
Downloads 239 (125,733)
Citation 1

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

8.

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
University of Paderborn and University of Paderborn - Faculty of Business Administration, Economics and Business Computing
Downloads 232 (129,590)

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

9.

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
University of Paderborn and University of Paderborn - Faculty of Business Administration, Economics and Business Computing
Downloads 210 (142,661)
Citation 3

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

10.

Does Capital Tax Uncertainty Delay Irreversible Risky Investment?

Downloads 197 (151,359)

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 University of Paderborn
Downloads 167 (175,773)

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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 University of Paderborn
Downloads 30 (471,219)

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

11.

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
University of Paderborn and Leibniz Universität Hannover - Economics and Business Administration Area
Downloads 190 (156,537)
Citation 5

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

12.

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
University of Paderborn and University of Paderborn
Downloads 173 (170,318)

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Loss-Offset, CCCTB, Separate Accounting, Investment Decisions

13.

Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment

WU International Taxation Research Paper Series No. 2014 - 05
Number of pages: 51 Posted: 31 May 2014 Last Revised: 24 Jun 2014
Rene Fahr, Elmar Janssen and Caren Sureth-Sloane
University of Paderborn, University of Paderborn and University of Paderborn
Downloads 143 (199,890)

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Investment Decisions, Tax Effects, Timing Flexibility, Economic Experiment

14.

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
University of Paderborn and University of Paderborn - Department of Economics
Downloads 141 (202,118)
Citation 4

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share ownership, profit participation rights, silent

15.

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 University of Paderborn
Downloads 135 (209,349)

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

16.

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 University of Paderborn
Downloads 124 (223,692)
Citation 6

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investment decisions, real options, tax paradox, uncertainty

17.

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
University of Paderborn and University of Paderborn
Downloads 114 (238,052)

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

18.

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
University of Paderborn and University of Paderborn - Faculty of Business Administration, Economics and Business Computing
Downloads 114 (238,052)

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asymmetrische Besteuerung, Veräußerungsgewinnsteuer, Investitionsentscheidungen, Riskoaversion, Unsicherheit

19.

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 University of Paderborn
Downloads 106 (250,569)
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

20.

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
University of Paderborn, University of Graz and University of Paderborn
Downloads 102 (257,369)
Citation 4

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21.

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
University of Paderborn and University of Paderborn
Downloads 97 (266,051)

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

22.

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 University of Paderborn
Downloads 83 (293,516)

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

23.

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 University of Paderborn
Downloads 80 (300,000)

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

24.

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 University of Paderborn
Downloads 75 (311,604)

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Tax Effects, Real Options, Moral Hazard, Investment Decisions

25.

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
University of Paderborn, Humboldt University of Berlin and University of Paderborn
Downloads 72 (318,866)
Citation 2

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

26.

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
University of Paderborn and Ruhr Universität Bochum
Downloads 72 (318,866)

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

27.

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 University of Paderborn
Downloads 71 (321,330)

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

28.

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 University of Paderborn
Downloads 65 (336,852)

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

29.

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 University of Paderborn
Downloads 64 (339,532)
Citation 3

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

30.

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
University of Paderborn and University of Paderborn
Downloads 60 (350,706)
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

31.

Do Country Risk Factors Attenuate the Effect of Taxes on Corporate Risk-Taking?

WU International Taxation Research Paper Series No. 2018-09
Number of pages: 67 Posted: 14 Dec 2018
Benjamin Osswald and Caren Sureth-Sloane
University of Wisconsin - Madison and University of Paderborn
Downloads 55 (365,807)

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Corporate risk-taking, country risk, cross-country study, fiscal risk, risky investments

32.

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
University of Paderborn and University of Paderborn
Downloads 55 (365,807)
Citation 1

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

33.

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 University of Paderborn
Downloads 48 (388,501)
Citation 5

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

34.

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 University of Paderborn
Downloads 41 (413,383)
Citation 1

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

35.

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 University of Paderborn

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