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DateTitle Authors
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
2009 Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen UnionElschner, Christina / Heckemeyer, Jost Henrich / Spengel, Christoph
2012 A common corporate tax base for Europe: An impact assessment of the draft council directive on a CC(C)TBSpengel, Christoph / Ortmann-Babel, Martina / Zinn, Benedikt / Matenaer, Sebastian
2008 Die Rechtsformwahl zwischen Personen- und Kapitalgesellschaften nach der Unternehmensteuerreform 2008Schilling, Nico
2014 Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?Ortmann, Regina / Sureth, Caren
2014 Thin Capitalization Rules and Multinational Firm Capital StructureBlouin, Jennifer / Huizinga, Harry / Laeven, Luc / Nicodème, Gaëtan
2007 Taxation of risky investment and paradoxical investor behaviorGries, Thomas / Prior, Ulrich / Sureth, Caren
2005 Capital gains taxation under different tax regimesSureth, Caren / Langeleh, Dirk

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