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DateTitle Authors
2005 EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax AnalyzerStetter, Thorsten / Spengel, Christoph / Jacobs, Otto H. / Wendt, Carsten
2005 IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of CompaniesHaverals, Jacqueline
2007 Tax Harmonisation in Europe: The Determination of Corporate Taxable Income in the EU Member StatesOestreicher, Andreas / Spengel, Christoph
2007 Harmonisierung der Konzernbesteuerung innerhalb und an den Außengrenzen der Europäischen UnionSpengel, Christoph / Wendt, Carsten
2002 Investment Decisions and Tax Revenues Under an Allowance for Corporate EquityLammersen, Lothar
2003 Redistribution, production inefficiency and decentralized efficiencyNaito, Hisahiro
2003 Atkinson and Stiglitz theorem with endogenous human capital accumulationNaito, Hisahiro
2003 Endogenous human capital accumulation, comparative advantage and direct vs. indirect redistributionNaito, Hisahiro
2014 Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?Ortmann, Regina / Sureth, Caren
2013 Taxing bequests and consumption in the steady stateBrunner, Johann K. / Pech, Susanne

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