Year of Publication | Title | Author(s) |
2008 | ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM) | Reister, Timo; Spengel, Christoph; Finke, Katharina; Heckemeyer, Jost Henrich |
2009 | ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM) | Reister, Timo; Spengel, Christoph; Finke, Katharina; Heckemeyer, Jost Henrich |
2010 | Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008 | Finke, Katharina; Heckemeyer, Jost Henrich; Reister, Timo; Spengel, Christoph |
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 |
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 | 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 | Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany | Finke, Katharina; Heckemeyer, Jost H.; 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 |
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 |
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 |
2015 | EU-Aktionsplan zur Unternehmensbesteuerung: Ein Weg zu größerer Fairness und Effizienz in der Steuerpolitik? | Schön, Wolfgang; Klein, Dennis; Kerber, Markus; Ruf, Martin; Kroh, Tanja; Finke, Katharina; Spengel, Christoph; Oestreicher, Andreas |
2015 | Taxing investments in the Asia-Pacific region: The importance of cross-border taxation and tax incentives | Wiedemann, Verena; Finke, Katharina |
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 |