Professor Dr. Caren Sureth-Sloane - Vice President as of 1 January 2026
Position
Full Professor (W3), Business Administration, specialising in Business Taxation (tenured) – University of Paderborn, Faculty of Business Administration and Economics, Department of Taxation, Accounting and Finance (TAF)
Degree programme
| Year | Description |
|---|---|
| 1988 - 1993 | Economics, University of Passau |
Doctorate
| Year | Description |
|---|---|
| 1993 - 1999 | Doctoral dissertation: Der Einfluss von Steuern auf unternehmerische Investitionsentscheidungen bei unsicheren Erwartungen [The Influence of Taxes on Entrepreneurial Investment Decisions under Uncertain Expectations], obtaining the degree of "Dr. rer. pol." (summa cum laude). Supervised by Prof. Dr Rolf König |
Stages of academic/professional career
| Year | Description |
|---|---|
| since 2004 | Full Professorship (C4/W3), Business Administration, specialising in Business Taxation at the University of Paderborn |
| 2009 | Research visit at the Norwegian School of Economics (NHH) in Bergen, Norway |
| 2006 | Research visit at the Lancaster University Management School, UK |
| 2002 - 2004 | Interim Professorship, Business Administration, specialising in Business Taxation at the University of Paderborn |
| 2003 | Habilitation (post-doctoral lecturing qualification) in Business Administration at the University of Bielefeld |
| 1999 - 2002 | Postdoctoral Research Associate at the University of Bielefeld |
| 1994 - 1999 | Doctoral Researcher at the University of Bielefeld |
Activities in the Research System
Since becoming a member of the DFG Senate in 2021, Caren Sureth-Sloane also served as a member of DFG Review Board 112 for Economics from 2020 to 2021.
She is a member of three academic advisory boards: since 2011 at the Center for Accounting Research (CAR) at the University of Graz; since 2014 on the Scientific Advisory Board of the Leibniz ScienceCampus Mannheim Tax (MaTax); since 2021 on the advisory board of the International Research Unit Fiscal Citizenship in Migrant Societies: An International Cross-Country Comparison (a DFG-funded project with international partners at TARC, the University of Exeter (UK), and the University of Calgary (Canada), project number 440793159). Since 2017 she has also been an external member of the NoCeT Norwegian Centre for Taxation at the Norwegian School of Economics (NHH), Bergen. She is active on several editorial boards and publishing committees, including the following: since 2006, as a member of the Editorial Board of the Review of Managerial Science (RMS); since 2016 as a member of the Editorial Board of the European Accounting Review (EAR); since 2021 as Executive Editor of Schmalenbach IMPULSE; and as a member of the Publications Committee of the Schmalenbach Journal of Business Research.
Scientific Results
- Diller, Markus, Lorenz, Johannes, Schneider, Georg Thomas, Sureth-Sloane, Caren (2025): Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency(externer Link) The Accounting Review 100 (2), 71-102.
- Flagmeier, Vanessa, Müller, Jens, Sureth-Sloane, Caren (2023): When Do Firms Highlight Their Effective Tax Rate(externer Link), Accounting and Business Research 53 (1), 1-37.
- Hoppe, Thomas, Schanz, Deborah, Sturm, Susann, Sureth-Sloane, Caren (2023): The Tax Complexity Index – A Survey-Based Country Measure on Tax Code and Framework Complexit(externer Link), European Accounting Review 32 (2), 239-273.
- Blaufus, Kay, Chirvi, Malte, Huber, Hans-Peter, Maiterth, Ralf, Sureth-Sloane, Caren (2022): Tax Misperception and Its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Mode(externer Link), European Accounting Review 31 (1), 111-144.
- Eberhartinger, Eva, Speitmann, Raffael, Sureth-Sloane, Caren, Wu, Yuchen (2022): How Does Trust Affect Concessionary Behavior in Tax Bargaining(externer Link), FinanzArchiv/European Journal of Public Finance 78 (1-2), 112-155.
- Niemann, Rainer, Sureth-Sloane, Caren (2019): Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibilit(externer Link), Journal of Business Economics 89 (4), 385-415.
- Diller, Markus, Kortebusch, Pia, Schneider, Georg, Sureth-Sloane, Caren (2017): Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investmen(externer Link), European Accounting Review 26 (3), 441-468.
- Niemann, Rainer, Sureth, Caren (2013): Sooner or Later? - Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility, European Accounting Review 22 (2), 367-390.
- Gries, Thomas, Prior, Ulrich, Sureth, Caren (2012): A Tax Paradox for Investment Decisions under Uncertaint(externer Link), Journal of Public Economic Theory 14 (3), 521-545.
- Niemann, Rainer, Sureth, Caren (2004): Tax Neutrality under Irreversibility and Risk Aversio(externer Link), Economics Letters 84 (1), 43-47.
- Heinemann-Heile, Vanessa, Huber, Hans-Peter, Maiterth, Ralf, Sureth-Sloane, Caren (2025): Firms' Tax Misperceptio(externer Link), TRR 266 Accounting for Transparency Working Paper Series No. 108.
- Sureth-Sloane, Caren, Giese, Henning (2024): Ein Weg zur Stärkung von Investitionen und Resilienz. Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie, SWK Steuer- und WirtschaftsKartei, (30), 25.10.2024, 1260-1264.
- Lagarden, Martin, Schreiber, Ulrich, Simons, Dirk, Sureth-Sloane, Caren (2020): Country-by-Country Reporting Goes Public – Cui Bono?, International Transfer Pricing Journal, 27 (2), 91-97.
- Hoppe, Thomas, Safaei, Reyhaneh, Singleton, Amanda, Sureth-Sloane, Caren (2019): Tax Complexity for Multinational Corporations in South Africa – Evidence from a Global Survey, in: Evans, Chris, Franzsen, Riël, Stack, Elizabeth (Hrsg.), Tax Simplification – An African Perspective, Pretoria University Law Press, Pretoria, 267-293.
- Giese, Henning, Lynch, Dan, Schulz, Kim Alina, Sureth-Sloane, Caren (2024). The Effects of Tax Reform on Labor Demand within Tax Department(externer Link). TRR 266 Accounting for Transparency Working Paper Series No. 171.
- Euler, Isabell and Harst, Simon and Schanz, Deborah and Sureth-Sloane, Caren and Voget, Johannes (2024): Tax Complexity and Foreign Direct Investmen(externer Link). TRR 266 Accounting for Transparency Working Paper Series No. 160.
- Giese, Henning, Koch, Reinald, Sureth-Sloane, Caren (2024): Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implication(externer Link). TRR 266 Accounting for Transparency Working Paper Series No. 149.
- Osswald, Benjamin, Sureth-Sloane, Caren (2024): Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking(externer Link) TRR 266 Accounting for Transparency Working Paper Series No. 28.
- Amberger, Harald Johannes, Siahaan, Fernando, Sureth-Sloane, Caren (2023): The Cost of Tax Simplification: Evidence from Risk-taking in a Turnover-based Corporate Tax Syste(externer Link), TRR 266 Accounting for Transparency Working Paper Series No. 135.
- Dyck, Daniel., Lorenz, Johannes, Sureth-Sloane, Caren (2022): Tax Disputes - The Role of Technology and Controversy Expertis(externer Link), TRR 266 Accounting for Transparency Working Paper Series No. 101.
Academic Distinctions
Caren Sureth-Sloane’s research has been recognised with numerous awards, including the Best Paper Award in 2002 for an outstanding international publication by an early-career researcher, awarded by the German Academic Association for Business Research (VHB). In 2011 she received the VHB Best Reviewer Award for outstanding peer-review activity, and in 2014 the VHB Best Practice Paper Award. In 2016 she was named Business Research Reviewer of the Year 2015 in recognition of her outstanding review activity. In 2017 she received the WU Award for Outstanding Achievements in Research, and in 2018, the Best Conference Paper Award from the German Academic Association for Business Research (VHB). In 2020 she was awarded the Excellence in Reviewing Recognition by the European Accounting Review, and in 2024, she received the 2023 European Accounting Review Best Paper Award.
In 2013 Caren Sureth-Sloane was appointed an ordinary lifetime member of the North Rhine-Westphalian Academy of Sciences, Humanities and the Arts.
In 2021 she was awarded an honorary doctorate by the University of Graz, and in 2022 an honorary doctorate by the University of Bremen.
Caren Sureth-Sloane has received several offers of professorships: in 2003 from the University of Graz (Austria), in 2009 from Humboldt University of Berlin, in 2010 from Goethe University Frankfurt, and in 2011 from the University of Cologne.
Other Information
Since 2019, Caren Sureth-Sloane has served as spokesperson of the DFG-funded Collaborative Research Centre TRR 266 Accounting for Transparency. In this role, she is also Principal Investigator of the project on science communication and is actively involved in the visualisation and transfer of research results to promote public engagement with academic research. Her research has been widely covered in the media, including by Börsenzeitung, Cicero, Die Presse, Frankfurter Allgemeine Zeitung (FAZ), Financial Times (USA), Handelsblatt, La Liberté, Süddeutsche Zeitung, Jerusalem Post, The Global City (City of London), and Wirtschaftswoche.
In the context of TRR 266, she also actively promotes a strict open science polic(externer Link) in academic research. In this spirit, she makes data from her research publicly available, including datasets on global tax complexit(externer Link).
Since 2011, she has been a Principal Investigator in the doc.funds Doctoral Programme in International Business Taxation (DIBT), funded by the Austrian Science Fund (FWF), and since 2010 she has served as a visiting professor at Vienna University of Economics and Business (WU).
From 2015 to 2020 Caren Sureth-Sloane served as Dean of the Faculty of Business Administration and Economics at the University of Paderborn. From 2009 to 2010 she was Vice President and President-elect, and from 2011 to 2012, President of the Executive Board of the German Academic Association for Business Research (VHB). Since 2019, she has served as Vice President of the Schmalenbach Society for Business Economics. From 2021 to 2022 she was Deputy Chair of the Verein für Socialpolitik (German economic association), and from 2022 to 2025, she served as Deputy Secretary of the Class for Engineering and Economic Sciences at the North Rhine-Westphalian Academy of Sciences, Humanities and the Arts, where she was also a member of the Academy’s Executive Committee.