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DateTitle Authors
2003 The Impact of ICT on Profit Allocation within Multinational Groups: Arm's Length Pricing or Formula Apportionment?Spengel, Christoph / Schäfer, Anne
2005 Konzernsteuerquote und InvesitionsverhaltenBecker, Johannes / Fuest, Clemens / Spengel, Christoph
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 Martingales, taxes, and neutralityLöffler, Andreas / Schneider, Dirk
2003 Redistribution, production inefficiency and decentralized efficiencyNaito, Hisahiro
2003 Atkinson and Stiglitz theorem with endogenous human capital accumulationNaito, Hisahiro

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