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Research

Fochmann, Martin, Heinemann-Heile, Vanessa, Huber, Hans-Peter, Maiterth, Ralf, Sureth-Sloane, Caren (2022): Firms' Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects, TAF Working Paper No. 77.

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Dyck, Daniel, Lorenz, Johannes, Sureth-Sloane, Caren (2022): How Do Tax Technology and Controversy Expertise Affect Tax Disputes?, TRR 266 Working Paper Series No. 101, WU International Taxation Research Paper Series No. 2022-11, arqus, Quantitative Research in Taxation, Discussion Paper No. 274, www.arqus.info, and TAF Working Paper No. 76. Available at SSRN: https://ssrn.com/abstract=4214449.

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Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft (2022): Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter, Internationales Steuerrecht, 31 (22), 824-829.

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Chen, An, Hieber, Peter, Sureth-Sloane, Caren (2022): Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty, TAF Working Paper No. 75.

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Fochmann, Martin, Heinemann-Heile, Vanessa, Huber, Hans-Peter, Maiterth, Ralf, Sureth-Sloane, Caren (2022): 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. Available at SSRN: https://ssrn.com/abstract=4210460.

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Past Events

As part of the Brown Bag Seminars, Yuri Piper gave a presentation on June 27, 2023, on the topic "Wealth tax burden on real estate: A case study".

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TRR 266/TAF Research Seminar On May 30, 2023, Jaron H. Wilde (Tippie College Of Business) presented the paper "Hidden in Plain Sight: Havens and Captives" at the TRR 266/TAF Research Seminar. Jaron H. Wilde is Associate Professor in Accounting as well as Director at the RSM Institute of Accounting Education and Research. Dr. Wilde received his Ph.D. in Accounting from Texas A&M University. His contributions to the field of accounting have been…

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TRR 266/TAF Research Seminar On April 18, 2023, Nathan Goldman (NC State University) presented the paper "Executive Compensation and Income Tax Rate Progression" at the TRR 266/TAF Research Seminar. Nathan Goldman, Ph.D. is an associate professor and University Faculty Scholar whose teaching and research interest focus on corporate taxation. His research has been published in renowned journals such as the Journal of Accounting and Economics, Th…

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As part of the Brown Bag Seminars, Daniel Dyck gave a presentation on January 24, 2023, on the topic "Investments in Tax Compliance Management Systems and Strategic Tax Audits".

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As part of the Brown Bag Seminars, Regina Ortmann gave a presentation on January 17, 2023, on the topic "Effects of increasing tax transparency on tax competition and avoidance".

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