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DateTitle Authors
2003 Steueroptimale Rechtsformwahl: Personengesellschaften besser als KapitalgesellschaftenHermann, Rico A. / Spengel, Christoph / Jacobs, Otto H. / Stetter, Thorsten
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 Redistribution, production inefficiency and decentralized efficiencyNaito, Hisahiro
2003 Atkinson and Stiglitz theorem with endogenous human capital accumulationNaito, Hisahiro

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