Determinants of Tax Complexity – Evidence from a Developing Country

Jahr: 2026

Typ: Journal Publication

Fachzeitschrift: Intertax

Veröffentlichungsinformationen

TRR 266 researchers

Adrian Schipp Paderborn University

Caren Sureth-Sloane Paderborn University

Prof. Caren Sureth-Sloane is Professor of Business Administration, especially Business Taxation at Paderborn University and is the spokesperson of the DFG-funded Collaborative Research Center TRR 266 Accounting for Transparency. She studies the effects of taxation on corporate decisions, especially on risky investments, as well as international business taxation and tax complexity. Since 2010, she has been Guest Professor at the Vienna University of Economics and Business and Principal Investigator of the FWF Doctoral Program in International Business Taxation (DIBT). She received offers from the University of Graz, the Humboldt University of Berlin, the Goethe University of Frankfurt, and the University of Cologne. She is a member of the working group “taxes” and “transfer prices” of the Schmalenbach-Gesellschaft, of which she has been vice president since 2019. In 2013 Caren Sureth-Sloane was appointed a full member of the North Rhine-Westphalian Academy of Sciences, Humanities and the Arts. She is also a member of the DFG-Senate since 2021. Sureth-Sloane received an honorary doctorate from the Faculty of Business, Economics and Social Sciences at the University of Graz in 2021 and an honorary doctorate from the Faculty of Business Studies and Economics at the University of Bremen in 2022.

External researchers

Fernando Siahaan

Volume Number

forthcoming

Cite this article as

Schipp, A., Siahaan, F., & Sureth-Sloane, C.: Determinants of Tax Complexity – Evidence from a Developing Country. Intertax, forthcoming.

Beteiligte Institutionen