Caren Sureth-Sloane
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View article: How much to pay for tax certainty? The role of advance tax rulings for risky investment under loss offset and tax uncertainty
How much to pay for tax certainty? The role of advance tax rulings for risky investment under loss offset and tax uncertainty Open
This study examines the impact of tax certainty through advance tax rulings (ATRs) on firms’ risky investments under cash flow and tax uncertainty. Both firms and governments have expressed growing concern about increasing tax uncertainty,…
View article: The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries
The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries Open
This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no associa…
View article: When do firms highlight their effective tax rate?
When do firms highlight their effective tax rate? Open
This study examines GAAP effective tax rate (ETR) visibility as a distinct disclosure choice in firms’ financial statements. By applying a game-theory disclosure model for the voluntary disclosure strategies of firms, in a tax setting, we …
View article: The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity
The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity Open
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 consultant…
View article: The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity
The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity Open
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 consultant…
View article: Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model
Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model Open
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…
View article: Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks
Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks Open
European regulation mandates public country-by-country reporting for banks and is expected to increase costs of tax haven activities. We hand-collect data from IFRS consolidation scopes for European banks and test whether the availability …