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Browsing All of EconStor by Author Spengel, Christoph
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Showing results 41 to 60 of 127
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Year of Publication
Title
Author(s)
2011
Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina
;
Heckemeyer, Jost H.
;
Reister, Timo
;
Spengel, Christoph
2012
Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states
Spengel, Christoph
;
Lazar, Sebastian
;
Evers, Lisa
;
Zinn, Benedikt
2012
A common corporate tax base for Europe: An impact assessment of the draft council directive on a CC(C)TB
Spengel, Christoph
;
Ortmann-Babel, Martina
;
Zinn, Benedikt
;
Matenaer, Sebastian
2012
Book-tax conformity: Empirical evidence from Germany
Zinn, Benedikt
;
Spengel, Christoph
2013
Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform
Fuest, Clemens
;
Spengel, Christoph
;
Finke, Katharina
;
Heckemeyer, Jost H.
;
Nusser, Hannah
2013
Intellectual property box regimes: Effective tax rates and tax policy considerations
Evers, Lisa
;
Miller, Helen
;
Spengel, Christoph
2013
Intellectual property box regimes: Effective tax rates and tax policy considerations
Evers, Lisa
;
Miller, Helen
;
Spengel, Christoph
2013
Probleme einer Vermögensteuer in Deutschland: eine ökonomische Analyse
Spengel, Christoph
;
Evers, Lisa
;
Evers, Maria Theresia
2013
Vermögensteuer: Steuergerechtigkeit und zusätzliches Steuereinkommen oder Belastung für den Standort Deutschland?
Scherf, Wolfgang
;
Waldhoff, Christian
;
Spengel, Christoph
;
Streif, Frank
;
Richter, Andreas
;
Goebel, Lutz
;
Schmid, Nils
;
Neugebauer, Claudia
;
Schneider, Kerstin
2013
Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform
Fuest, Clemens
;
Spengel, Christoph
;
Finke, Katharina
;
Heckemeyer, Jost
;
Nusser, Hannah
2014
Effective tax levels using the DEVEREUX/GRIFFITH methodology: Project for the EU Commission TAXUD/2013/CC/120
Spengel, Christoph
;
Endres, Dieter
;
Finke, Katharina
;
Heckemeyer, Jost
2014
Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany
Finke, Katharina
;
Heckemeyer, Jost H.
;
Spengel, Christoph
2014
Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?
Evers, Maria Theresia
;
Meier, Ina
;
Spengel, Christoph
2014
Tax planning of R&D intensive multinationals
Heckemeyer, Jost H.
;
Richter, Katharina
;
Spengel, Christoph
2014
Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen
Evers, Maria Theresia
;
Finke, Katharina
;
Köstler, Melanie
;
Meier, Ina
;
Scheffler, Wolfram
;
Spengel, Christoph
2014
Erbschaftsteuern: Ist der Steuerbonus für Unternehmenserben gerechtfertigt?
Spengel, Christoph
;
Streif, Frank
;
Hey, Johanna
;
Kirchdörfer, Rainer
;
Seiler, Christian
;
Meister, Michael
;
Welling, Berthold
2014
Effective tax rates under IP tax planning
Evers, Lisa
;
Spengel, Christoph
2014
Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?
Finke, Katharina
;
Fuest, Clemens
;
Nusser, Hannah
;
Spengel, Christoph
2015
Fiscal investment climate and the cost of capital in Germany and the EU
Evers, Lisa
;
Spengel, Christoph
;
Braun, Julia
2015
Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Intermediate report 2015
Spengel, Christoph
;
Endres, Dieter
;
Finke, Katharina
;
Heckemeyer, Jost H.
;
Bartholmeß, Alexandra
;
Bräutigam, Rainer
;
Braun, Julia
;
Dudar, Olena
;
Evers, Maria Theresia
;
Halter, Manuel
;
Harendt, Christoph
;
Streif, Frank
;
Todtenhaupt, Maximilian