Year of Publication | Title | Author(s) |
2013 | Probleme einer Vermögensteuer in Deutschland: eine ökonomische Analyse | Spengel, Christoph; Evers, Lisa; Evers, Maria Theresia |
2014 | Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting? | Evers, Maria Theresia; Meier, Ina; 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 | Evidence on book-tax differences and disclosure quality based on the notes to the financial statements | Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian; Meier, Ina; Zinn, Benedikt |
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 |
2015 | Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial Statements | Evers, Maria Theresia |
2015 | Das Eckpunktepapier und der Referentenentwurf des BMF zur Erbschaftsteuer: Auswirkungen auf die effektive Erbschaftsteuerbelastung in Deutschand und internationaler Vergleich. Erweiterung des Länderindex 2014 | Heinemann, Friedrich; Spengel, Christoph; Bräutigam, Rainer; Evers, Maria Theresia |
2015 | SME taxation in Europe: An empirical study of applied corporate income taxation for SMEs compared to large enterprises. CIP Programme 186/PP/ENT/CIP/12/F/S01C24 | Spengel, Christoph; Hausemer, Pierre; Bergner, Sören; Bräutigam, Rainer; Evers, Maria Theresia; Plances, Simone; Streif, Frank |
2016 | Book-tax conformity and reporting behavior: A quasi-experiment | Evers, Maria Theresia; Meier, Ina; Nicolay, Katharina |
2016 | Vorschlag der Regierungskoalition zur Neuregelung der Erbschaftsteuer auf dem Prüfstand | Spengel, Christoph; Bräutigam, Rainer; Evers, Maria Theresia |
2016 | Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Final report | Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; Nicolay, Katharina; Bartholmeß, Alexandra; Bräutigam, Rainer; Braun, Julia; Dutt, Verena; Evers, Maria Theresia; Harendt, Christoph; Klar, Oliver; Nusser, Hannah; Olbert, Marcel; Pfeiffer, Olena; Steinbrenner, Daniela; Streif, Frank; Todtenhaupt, Maximilian |
2017 | Länderindex Familienunternehmen – Erbschaftsteuer im internationalen Vergleich | Bräutigam, Rainer; Dutt, Verena; Evers, Maria Theresia; Heinemann, Friedrich; Spengel, Christoph |
2017 | The use of SME tax incentives in the European Union | Bergner, Sören Martin; Bräutigam, Rainer; Evers, Maria Theresia; Spengel, Christoph |
2017 | The implications of book-tax differences: A meta-analysis | Evers, Maria Theresia; Meier, Ina; Nicolay, Katharina |
2017 | Country-by-country reporting: Tension between transparency and tax planning | Evers, Maria Theresia; Meier, Ina; Spengel, Christoph |