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Results 1-10 of 25.
Year of PublicationTitleAuthor(s)
2013Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reformFuest, Clemens; Spengel, Christoph; Finke, Katharina; Heckemeyer, Jost H.; Nusser, Hannah
2015The impact of taxes on bilateral royalty flowsDudar, Olena; Spengel, Christoph; Voget, Johannes
2011Taxation, R&D tax incentives and patent application in EuropeErnst, Christof; Spengel, Christoph
2013Intellectual property box regimes: Effective tax rates and tax policy considerationsEvers, Lisa; Miller, Helen; Spengel, Christoph
2013Intellectual property box regimes: Effective tax rates and tax policy considerationsEvers, Lisa; Miller, Helen; Spengel, Christoph
2017The use of SME tax incentives in the European UnionBergner, Sören Martin; Bräutigam, Rainer; Evers, Maria Theresia; Spengel, Christoph
2010Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008Finke, Katharina; Heckemeyer, Jost Henrich; Reister, Timo; Spengel, Christoph
2014Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for GermanyFinke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph
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
2014Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?Evers, Maria Theresia; Meier, Ina; Spengel, Christoph