Browsing All of EconStor by Author Spengel, Christoph


Showing results 41 to 60 of 127
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Year of PublicationTitleAuthor(s)
2011Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; Spengel, Christoph
2012Romania'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 statesSpengel, Christoph; Lazar, Sebastian; Evers, Lisa; Zinn, Benedikt
2012A 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
2012Book-tax conformity: Empirical evidence from GermanyZinn, Benedikt; Spengel, Christoph
2013Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reformFuest, Clemens; Spengel, Christoph; Finke, Katharina; Heckemeyer, Jost H.; Nusser, Hannah
2013Intellectual property box regimes: Effective tax rates and tax policy considerationsEvers, Lisa; Miller, Helen; Spengel, Christoph
2013Intellectual property box regimes: Effective tax rates and tax policy considerationsEvers, Lisa; Miller, Helen; Spengel, Christoph
2013Probleme einer Vermögensteuer in Deutschland: eine ökonomische AnalyseSpengel, Christoph; Evers, Lisa; Evers, Maria Theresia
2013Vermögensteuer: 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
2013Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reformFuest, Clemens; Spengel, Christoph; Finke, Katharina; Heckemeyer, Jost; Nusser, Hannah
2014Effective tax levels using the DEVEREUX/GRIFFITH methodology: Project for the EU Commission TAXUD/2013/CC/120Spengel, Christoph; Endres, Dieter; Finke, Katharina; Heckemeyer, Jost
2014Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for GermanyFinke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph
2014Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?Evers, Maria Theresia; Meier, Ina; Spengel, Christoph
2014Tax planning of R&D intensive multinationalsHeckemeyer, Jost H.; Richter, Katharina; Spengel, Christoph
2014Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und WeiterentwicklungenEvers, Maria Theresia; Finke, Katharina; Köstler, Melanie; Meier, Ina; Scheffler, Wolfram; Spengel, Christoph
2014Erbschaftsteuern: Ist der Steuerbonus für Unternehmenserben gerechtfertigt?Spengel, Christoph; Streif, Frank; Hey, Johanna; Kirchdörfer, Rainer; Seiler, Christian; Meister, Michael; Welling, Berthold
2014Effective tax rates under IP tax planningEvers, Lisa; Spengel, Christoph
2014Extending 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
2015Fiscal investment climate and the cost of capital in Germany and the EUEvers, Lisa; Spengel, Christoph; Braun, Julia
2015Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Intermediate report 2015Spengel, 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