Browsing All of EconStor by Author Evers, Maria Theresia


Showing results 1 to 15 of 15
Year of PublicationTitleAuthor(s)
2013Probleme einer Vermögensteuer in Deutschland: eine ökonomische AnalyseSpengel, Christoph; Evers, Lisa; Evers, Maria Theresia
2014Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?Evers, Maria Theresia; Meier, Ina; 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
2014Evidence on book-tax differences and disclosure quality based on the notes to the financial statementsEvers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian; Meier, Ina; Zinn, Benedikt
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
2015Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial StatementsEvers, Maria Theresia
2015Das Eckpunktepapier und der Referentenentwurf des BMF zur Erbschaftsteuer: Auswirkungen auf die effektive Erbschaftsteuerbelastung in Deutschand und internationaler Vergleich. Erweiterung des Länderindex 2014Heinemann, Friedrich; Spengel, Christoph; Bräutigam, Rainer; Evers, Maria Theresia
2015SME 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/S01C24Spengel, Christoph; Hausemer, Pierre; Bergner, Sören; Bräutigam, Rainer; Evers, Maria Theresia; Plances, Simone; Streif, Frank
2016Book-tax conformity and reporting behavior: A quasi-experimentEvers, Maria Theresia; Meier, Ina; Nicolay, Katharina
2016Vorschlag der Regierungskoalition zur Neuregelung der Erbschaftsteuer auf dem PrüfstandSpengel, Christoph; Bräutigam, Rainer; Evers, Maria Theresia
2016Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Final reportSpengel, 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
2017Länderindex Familienunternehmen – Erbschaftsteuer im internationalen VergleichBräutigam, Rainer; Dutt, Verena; Evers, Maria Theresia; Heinemann, Friedrich; Spengel, Christoph
2017The use of SME tax incentives in the European UnionBergner, Sören Martin; Bräutigam, Rainer; Evers, Maria Theresia; Spengel, Christoph
2017The implications of book-tax differences: A meta-analysisEvers, Maria Theresia; Meier, Ina; Nicolay, Katharina
2017Country-by-country reporting: Tension between transparency and tax planningEvers, Maria Theresia; Meier, Ina; Spengel, Christoph