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Results 21-30 of 62.
Year of PublicationTitleAuthor(s)
2009ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)Reister, Timo; Spengel, Christoph; Finke, Katharina; Heckemeyer, Jost Henrich
2019Tax law and the transfer of start-up losses: A European overview and categorizationBührle, Anna Theresa; Spengel, Christoph
2005Konzernsteuerquote und InvesitionsverhaltenBecker, Johannes; Fuest, Clemens; Spengel, Christoph
2008ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)Reister, Timo; Spengel, Christoph; Finke, Katharina; Heckemeyer, Jost Henrich
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
2002ICT and international corporate taxation: tax attributes and scope of taxationSchäfer, Anne; Spengel, Christoph
2014Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?Evers, Maria Theresia; Meier, Ina; Spengel, Christoph
2003The Impact of ICT on Profit Allocation within Multinational Groups: Arm's Length Pricing or Formula Apportionment?Spengel, Christoph; Schäfer, Anne
1992Unternehmensbesteuerung und Finanzierung: Eine vergleichende Analyse der Besteuerungskonzeptionen für Kapitalgesellschaften in Deutschland, Frankreich und GroßbritannienJacobs, Otto H.; Spengel, Christoph
2007Tax Harmonisation in Europe: The Determination of Corporate Taxable Income in the EU Member StatesOestreicher, Andreas; Spengel, Christoph