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

49

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30

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57

Scholarly Papers (49)

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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 843 (46,625)
Citation 12

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

2.

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 645 (66,614)
Citation 8

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Financing decisions, German tax reform, interest barrier, leverage

3.

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

Downloads 635 (67,977)
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 231 (211,280)
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 404 (116,714)
Citation 2

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

4.

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 454 (102,722)

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5.

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 418 (113,253)

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

6.

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 417 (113,564)
Citation 4

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

7.

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 - Accounting and Taxation
Downloads 390 (122,630)

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

8.

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

WU International Taxation Research Paper Series No. #2020-01
Number of pages: 60 Posted: 24 Jan 2020 Last Revised: 03 Feb 2022
Eva Eberhartinger, Raffael Speitmann and Caren Sureth-Sloane
Vienna University of Economics and Business, Vienna University of Economics and Business and Paderborn University
Downloads 331 (146,946)
Citation 4

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

9.

Do Country Risk Factors Attenuate the Effect of Taxes 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: 76 Posted: 14 Dec 2018 Last Revised: 30 Apr 2021
Benjamin Osswald and Caren Sureth-Sloane
University of Illinois at Urbana-Champaign - Department of Accountancy and Paderborn University
Downloads 318 (153,340)
Citation 3

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corporate risk-taking, country risk, fiscal budget risk, investment incentives, loss offset, political risk

10.

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 314 (155,423)
Citation 2

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

11.

Does Capital Tax Uncertainty Delay Irreversible Risky Investment?

Downloads 291 (168,311)
Citation 2

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 234 (208,613)
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 57 (587,478)

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

12.

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 286 (171,367)
Citation 5

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

13.

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 269 (182,493)

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

14.

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 258 (190,235)

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

15.

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, Vienna University of Economics and Business, Paderborn University and Ludwig Maximilian University of Munich (LMU)
Downloads 253 (193,983)
Citation 3

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

16.

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 253 (193,983)

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

17.

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 252 (194,761)
Citation 2

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

18.

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 247 (198,678)

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

19.

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 238 (205,912)
Citation 1

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

20.

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 229 (213,765)
Citation 4

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

21.

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 212 (229,915)
Citation 2

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

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
University of Passau, Paderborn University and Paderborn University
Downloads 210 (231,939)
Citation 4

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

23.

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 201 (241,298)

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Loss-Offset, CCCTB, Separate Accounting, Investment Decisions

24.

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 186 (258,780)
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

25.

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 178 (268,874)
Citation 1

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

26.

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 160 (294,678)
Citation 3

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share ownership, profit participation rights, silent

27.

Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior

TRR 266 Accounting for Transparency Working Paper Series No. 57, WU International Taxation Research Paper Series No. 2021-05
Number of pages: 68 Posted: 02 Aug 2021 Last Revised: 02 Aug 2022
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 159 (296,204)
Citation 1

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transfer pricing, transfer pricing inconsistency, tax avoidance, tax harmonization, strategic behavior, real effects

28.

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 156 (300,903)
Citation 1

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

29.

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 150 (310,886)

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

30.

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 148 (314,288)
Citation 6

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investment decisions, real options, tax paradox, uncertainty

31.

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 132 (343,870)

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asymmetrische Besteuerung, Veräußerungsgewinnsteuer, Investitionsentscheidungen, Riskoaversion, Unsicherheit

32.

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 130 (347,822)
Citation 2

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33.

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 124 (360,333)

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

34.

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 119 (371,430)

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

35.

Firms' Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects

TRR 266 Accounting for Transparency Working Paper Series No. 108, WU International Taxation Research Paper Series No. 2022-12
Number of pages: 66 Posted: 13 Dec 2022 Last Revised: 11 Jan 2023
Martin Fochmann, Vanessa Heinemann-Heile, Ralf Maiterth, Hans-Peter Huber and Caren Sureth-Sloane
Free University of Berlin, Paderborn University, Humboldt University of Berlin, Humboldt University of Berlin - School of Business and Economics and Paderborn University
Downloads 113 (385,356)

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Tax Misperception, Business Taxation, Survey, Tax Policy

36.

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 113 (385,356)
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

37.

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 112 (387,864)

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

38.

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 97 (428,652)

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Tax Effects, Real Options, Moral Hazard, Investment Decisions

39.

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 93 (440,348)

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

40.

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 91 (446,513)

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

41.

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 89 (452,692)

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

42.

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 89 (452,692)

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

43.

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 86 (462,416)

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

44.

How do tax technology and controversy expertise affect tax disputes?

TRR 266 Accounting for Transparency Working Paper Series No. 101, WU International Taxation Research Paper Series No. 2022-11
Number of pages: 55 Posted: 12 Sep 2022 Last Revised: 06 Dec 2022
Daniel Dyck, Johannes Lorenz and Caren Sureth-Sloane
Paderborn University, Carl von Ossietzky University of Oldenburg and Paderborn University
Downloads 79 (493,614)

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tax dispute resolution, tax risk management, tax technology, controversy expertise, litigation

45.

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 77 (493,614)
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

46.

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 69 (524,444)
Citation 6

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

47.

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 66 (536,915)

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48.

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 60 (563,265)

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

49.

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