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ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung GmbH Mannheim
ZEW Discussion Papers, ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
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Year of Publication
Title
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2024
The EU's new era of "Fair Company Taxation": The impact of DEBRA and Pillar Two on the EU Member States' effective tax rates
Gschossmann, Emilia
;
Heckemeyer, Jost H.
;
Müller, Jessica
;
Spengel, Christoph
;
Spix, Julia
;
Wickel, Sophia
2024
Leveling the playing field? A qualitative and quantitative examination of the EU directive on public country-by-country reporting
Gundert, Hannah
;
Spengel, Christoph
;
Weck, Stefan
2024
The digital economy, global tax reforms and developing countries: An evaluation of Pillar I and Art. 12B UN Model
Heckemeyer, Jost H.
;
Schulz, Inga
;
Spengel, Christoph
;
Winter, Sarah
2015
Decline of CFC rules and rise of IP boxes: How the ECJ affects tax competition and economic distortions in Europe
Bräutigam, Rainer
;
Spengel, Christoph
;
Streif, Frank
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
2021
Reporting behavior and transparency in European banks' country-by-country reports
Dutt, Verena K.
;
Nicolay, Katharina
;
Spengel, Christoph
2012
A common corporate tax base for Europe: An impact assessment of the draft council directive on a CC(C)TB
Spengel, Christoph
;
Ortmann-Babel, Martina
;
Zinn, Benedikt
;
Matenaer, Sebastian
2003
Steueroptimale Rechtsformwahl: Personengesellschaften besser als Kapitalgesellschaften
Hermann, Rico A.
;
Spengel, Christoph
;
Jacobs, Otto H.
;
Stetter, Thorsten
2017
Entwicklung eines Indifferenzsteuersatzes für den European Tax Analyzer
Bräutigam, Rainer
;
Nicolay, Katharina
;
Spengel, Christoph
2005
EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer
Stetter, Thorsten
;
Spengel, Christoph
;
Jacobs, Otto H.
;
Wendt, Carsten
Author
9
Finke, Katharina
8
Heckemeyer, Jost H.
5
Bräutigam, Rainer
5
Jacobs, Otto H.
5
Nicolay, Katharina
5
Reister, Timo
4
Evers, Lisa
4
Evers, Maria Theresia
4
Fuest, Clemens
4
Heckemeyer, Jost Henrich
.
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