Browsing All of EconStor by Author Nicolay, Katharina


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Year of PublicationTitleAuthor(s)
2016Book-tax conformity and reporting behavior: A quasi-experimentEvers, Maria Theresia; Meier, Ina; Nicolay, Katharina
2016The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax ratesSpengel, Christoph; Heckemeyer, Jost Henrich; Bräutigam, Rainer; Nicolay, Katharina; Klar, Oliver; Stutzenberger, Kathrin
2016Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Final reportSpengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; Nicolay, Katharina; Bartholmeß, Alexandra; Bräutigam, Rainer; Braun, Julia; Dutt, Verena; Evers, Maria Theresia; Harendt, Christoph; Klar, Oliver; Nusser, Hannah; Olbert, Marcel; Pfeiffer, Olena; Steinbrenner, Daniela; Streif, Frank; Todtenhaupt, Maximilian
2017Steuerliche FuE-Förderung: Studie im Auftrag der Expertenkommission Forschung und InnovationSpengel, Christoph; Rammer, Christian; Nicolay, Katharina; Pfeiffer, Olena; Werner, Ann-Catherin; Olbert, Marcel; Blandinières, Florence; Hud, Martin; Peters, Bettina
2017On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislationNicolay, Katharina; Nusser, Hannah; Pfeiffer, Olena
2017Struktur und Volumen des Marktes von Internetdienstleistungen mit Fokus auf Drittlandsunternehmen: Abschlussbericht an das Bundesministerium der Finanzen, Referat I A 3Nicolay, Katharina; Bertschek, Irene; Spengel, Christoph; Laitenberger, Ulrich; Niebel, Thomas; Buchmann, Peter; Werner, Ann-Catherin
2017The European Commission's CC(C)TB re-launchNicolay, Katharina; Spengel, Christoph
2017The implications of book-tax differences: A meta-analysisEvers, Maria Theresia; Meier, Ina; Nicolay, Katharina
2017Entwicklung eines Indifferenzsteuersatzes für den European Tax AnalyzerBräutigam, Rainer; Nicolay, Katharina; Spengel, Christoph
2018Arbeiten 4.0 - Chancen und Herausforderungen für Luxemburg. Studie im Auftrag von Arbeitsministerium, Handelskammer, Arbeitnehmerkammer LuxemburgBertschek, Irene; Arnold, Daniel; Erdsiek, Daniel; Nicolay, Katharina; Bieber, Daniel; Kreutzer, Elena
2018Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutionsDutt, Verena Katharina; Ludwig, Christopher Alexander; Nicolay, Katharina; Vay, Heiko; Voget, Johannes
2018Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2018/DE/307: Intermediary report 2018Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; Nicolay, Katharina; Ludwig, Christopher; Steinbrenner, Daniela; Bartholmeß, Alexandra; Bräutigam, Rainer; Buchmann, Peter; Bührle, Anna Theresa; Casi, Elisa; Dutt, Verena; Fischer, Leonie; Harendt, Christoph; Schwab, Thomas; Stage, Barbara; Vay, Heiko; Werner, Ann-Catherin
2018Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutionsDutt, Verena; Ludwig, Christopher A.; Nicolay, Katharina; Vay, Heiko; Voget, Johannes
2019Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2019/DE/312: Final report 2019Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; Nicolay, Katharina; Bartholmeß, Alexandra; Ludwig, Christopher; Steinbrenner, Daniela; Buchmann, Peter; Bührle, Anna Theresa; Dutt, Verena; Fischer, Leonie; Stage, Barbara
2019Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosuresDutt, Verena K.; Nicolay, Katharina; Vay, Heiko; Voget, Johannes
2020Internal digitalization and tax-efficient decision makingKlein, Daniel; Ludwig, Christopher A.; Nicolay, Katharina
2020Effective tax levels using the Devereux/Griffith methodologySpengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; Nicolay, Katharina; Bartholmeß, Alexandra; Ludwig, Christopher; Steinbrenner, Daniela; Buchmann, Peter; Bührle, Anna Theresa; Dutt, Verena; Fischer, Leonie; Spix, Julia; Stage, Barbara
2021Internal Digitalization and Tax-efficient Decision MakingKlein, Daniel; Ludwig, Christopher; Nicolay, Katharina
2021What will the OECD BEPS indicators indicate?Heckemeyer, Jost H.; Nicolay, Katharina; Spengel, Christoph
2021Quantifying the OECD BEPS indicators: An update to BEPS Action 11Klein, Daniel; Ludwig, Christopher A.; Nicolay, Katharina; Spengel, Christoph