Caren Sureth-Sloane

Prof. Dr. Caren Sureth-Sloane is Chair of Business Taxation at the Faculty of Business Administration and Economics at the University of Paderborn. As speaker of TRR 266 Accounting for Transparency, she leads research on tax complexity, investment effects of taxation, and international tax harmonization. Her work integrates empirical analysis with policy evaluation.

• 2025: Research on depreciation incentives and tax compliance systems
• 2024: Global tax complexity survey and behavioral taxation studies

Her research interests span corporate taxation, transfer pricing, tax policy design, and behavioral aspects of tax compliance. Publications analyze how tax regulations affect investment decisions, multinational strategies, and firm valuation through mixed-method empirical approaches.

Recent research trends focus on:

• Tax complexity's impact on foreign direct investment
• Behavioral frictions in tax decision-making
• Technology's role in tax disputes
• Global harmonization of transfer pricing
• Ownership transparency effects on cross-border investment

Advising and grants emphasize interdisciplinary tax research with the Paderborn Research Center for Sustainable Economy (PARSEC), funded by the DFG through TRR 266. She collaborates with institutions like Karl-Franzens-Universität Graz and University of Applied Sciences Utrecht on international tax education programs.