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DateTitle Authors
2013 Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reformFuest, Clemens / Spengel, Christoph / Finke, Katharina / Heckemeyer, Jost H. / Nusser, Hannah
2014 Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for GermanyFinke, Katharina / Heckemeyer, Jost H. / Spengel, Christoph
2012 The Swedish Inheritance and Gift Taxation, 1885–2004Henrekson, Magnus / Du Rietz, Gunnar / Waldenström, Daniel
2013 Intellectual property box regimes: Effective tax rates and tax policy considerationsEvers, Lisa / Miller, Helen / Spengel, Christoph
2010 Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im VergleichHenselmann, Klaus / Schrenker, Claudia / Schneider, Sebastian
2014 Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?Evers, Maria Theresia / Meier, Ina / Spengel, Christoph
2009 Tax-co-ordination in Europe : assessing the first years of the EU-savings taxation directiveHemmelgarn, Thomas / Nicodème, Gaëtan J.A.