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Prof. Caren Sureth-Sloane

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Photograph: Prof. Caren Sureth-Sloane

Prof. Caren Sureth-​Sloane is a full pro­fes­sor of Busi­ness Ad­mi­nis­tra­ti­on, es­pe­cial­ly Busi­ness Ta­xa­ti­on at Pa­der­born Uni­ver­si­ty. She is also an ad­junct pro­fes­sor of Busi­ness Ta­xa­ti­on at WU. She has a strong track re­cord in theo­re­ti­cal and em­pi­ri­cal ana­ly­ses of the im­pact of taxes, tax com­ple­xi­ty, and tax un­cer­tain­ty on in­vest­ment de­cis­i­ons and in survey-​based me­a­su­re­ment of tax com­ple­xi­ty and tax mis­per­cep­ti­on. Caren Sureth-​Sloane is on the edi­to­ri­al boards of many lea­ding busi­ness and eco­no­mics jour­nals, in­clu­ding the Eu­ropean Ac­coun­ting Re­view and the Re­view of Ma­na­ge­ri­al Sci­ence, and is spo­kes­per­son for the DFG Col­la­bo­ra­ti­ve Re­se­arch Cent­re "TRR 266 Ac­coun­ting for Trans­pa­ren­cy". She is a mem­ber of the stee­ring com­mit­tee of the Net­work for Em­pi­ri­cal Tax Re­se­arch at the Ger­man Fe­deral Mi­nis­try of Fi­nan­ce (NeSt). She is a mem­ber of the North Rhine-​Westphalian Aca­de­my of Sci­en­ces, Hu­ma­nities and Arts and of the Se­na­te of the Ger­man Re­se­arch Founda­ti­on (DFG). Since 2019 she is Vice Pre­si­dent of the Schmalenbach-​Gesellschaft für Be­triebs­wirt­schaft. She is a foun­ding mem­ber of arqus, a working group on quan­ti­ta­ti­ve ana­ly­sis of busi­ness ta­xa­ti­on, and a mem­ber of the Schmalenbach-​Gesellschaft's "Taxes" and "Trans­fer Pri­ces" working groups.

Her cur­rent re­se­arch in­te­rests are the eco­no­mic ana­ly­sis of tax re­gu­la­ti­on, in­clu­ding cor­po­ra­te in­co­me tax, in­co­me tax, trade tax, ca­pi­tal gains tax, wealth tax, anti-​avoidance rules, and selec­ted tax re­forms. Her main focus is on the ef­fects of ta­xa­ti­on on busi­ness de­cis­i­ons, and in par­ti­cu­lar on the ef­fects of taxes, tax risk, tax com­ple­xi­ty and tax dis­pu­tes on tax ma­nage­ment, tax com­pli­an­ce, and risk-​taking wit­hin and across coun­tries. Wit­hin the doc­to­ral pro­gram, Caren Sureth-​Sloane en­cou­ra­ges and sup­ports young re­se­ar­chers to con­tri­bu­te to re­se­arch on in­ter­na­tio­nal busi­ness ta­xa­ti­on, en­for­ce­ment, in­vest­ment, and com­pli­an­ce, and thus to the area Go­ver­nan­ce Is­su­es in In­ter­na­tio­nal Busi­ness Ta­xa­ti­on. Th­rough her in­vol­vement, PhD stu­dents be­ne­fit from her out­stan­ding ex­per­ti­se and know­ledge of the im­pact of in­ter­na­tio­nal busi­ness ta­xa­ti­on and the in­he­rent tax un­cer­tain­ty and tax com­ple­xi­ty on de­cis­i­on ma­king under un­cer­tain­ty.

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