Caren Sureth-Sloane

Biographic Data

ID8940829
NAMECaren Sureth-Sloane
GIVEN NAMESCaren
FAMILY NAMESureth-Sloane
SIGNATURESURETH-SLOANE C
AFFILIATIONSPaderborn University, Paderborn, Germany and Vienna University of Economics and Business, Vienna, Austria
ORCID0000-0002-8183-5901
VERIFIEDYes
TOTAL WORKS5
TOTAL CITATIONS0
AUTHOR COUNT5
EDITOR COUNT0
FIRST PUBLICATION YEAR2017
LATEST PUBLICATION YEAR2023
H-INDEX0

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

    Open AccessThomas Hoppe, Deborah Schanz et al.ARTICLEEuropean Accounting Review2023

    This paper introduces the Tax Complexity Index (TCI). The TCI comprehensively measures the complexity of countries’ corporate income tax systems faced by multinational corporations. It builds on surveys of highly experienced tax consultants of the largest international tax services networks. The TCI is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 cou…

  • How Does Trust Affect Concessionary Behavior in Tax Bargaining?

    Eva Eberhartinger, Caren Sureth-Sloane et al.ARTICLEFinanzArchiv2022

    We study the bargaining behavior between auditor and auditee in a tax setting and scrutinize the effect of interpersonal trust and trust in government on both parties' concessions. We find evidence that both kinds of trust affect the concessionary behavior, albeit in different ways. While trust in government affects concessionary behavior in line with intuitive predictions, we find that interpersonal trust only affects tax auditors. For high inte…

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

    René Fahr, Elmar A Janssen et al.ARTICLEFinanzArchiv2022

    This study investigates the conditions under which tax rate changes accelerate risky investments. While tax rate increases are often expected to harm investment, analytical studies find tax rate increases may foster investment under flexibility. We design a theory-based experiment with a binomial random walk and entry-exit flexibility. We find accelerated investment upon tax rate increases irrespective of an exit option, but no corresponding resp…

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

    Open AccessKay Blaufus, Malte Chirvi et al.ARTICLEEuropean Accounting Review2022

    Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 128 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax mispercep…

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

    Markus Diller, Pia Kortebusch et al.ARTICLEEuropean Accounting Review2017

    Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries, firms can request fee-based advance tax rulings (ATRs) to mitigate tax uncertainty. We analyse theoretically the circumstances under which investors request ATRs, how tax authorities should price them and how they can affect investment. We assume that tax authorities integrate investors’ reasoning into their decisions. We find that…