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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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Results 21-30 of 30.
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Year of Publication
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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
Effective tax rates under IP tax planning
Evers, Lisa
;
Spengel, Christoph
2015
Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen
Bräutigam, Rainer
;
Spengel, Christoph
2010
Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland: Eine empirische Analyse verschiedener Gestaltungsoptionen
Elschner, Christina
;
Ernst, Christof
;
Spengel, Christoph
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
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
2017
Entwicklung eines Indifferenzsteuersatzes für den European Tax Analyzer
Bräutigam, Rainer
;
Nicolay, Katharina
;
Spengel, Christoph
2012
Book-tax conformity: Empirical evidence from Germany
Zinn, Benedikt
;
Spengel, Christoph
2017
Country-by-country reporting: Tension between transparency and tax planning
Evers, Maria Theresia
;
Meier, Ina
;
Spengel, Christoph
Author
7
Finke, Katharina
5
Bräutigam, Rainer
4
Evers, Lisa
4
Evers, Maria Theresia
4
Heckemeyer, Jost H.
3
Fuest, Clemens
3
Meier, Ina
3
Nusser, Hannah
3
Zinn, Benedikt
2
Casi, Elisa
.
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