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Results 1-10 of 12.
Year of PublicationTitleAuthor(s)
2023From corporate tax competition to global cooperation? Trends, prospects and effects on German family businessesBührle, Anna Theresa; Nicolay, Katharina; Spengel, Christoph; Wickel, Sophia
2021What will the OECD BEPS indicators indicate?Heckemeyer, Jost H.; Nicolay, Katharina; Spengel, Christoph
2021Quantifying the OECD BEPS indicators: An update to BEPS Action 11Klein, Daniel; Ludwig, Christopher A.; Nicolay, Katharina; Spengel, Christoph
2020On the determinants and effects of corporate tax transparency: Review of an emerging literatureMüller, Raphael; Spengel, Christoph; Vay, Heiko
2021Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labourFischer, Leonie; Heckemeyer, Jost H.; Spengel, Christoph; Steinbrenner, Daniela
2021How do investors value the publication of tax information? Evidence from the European public country-by-country reportingMüller, Raphael; Spengel, Christoph; Weck, Stefan
2023Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statisticsOlbert, Marcel; Spengel, Christoph; Weck, Stefan
2020Breaking borders? The European Court of Justice and internal marketSpengel, Christoph; Fischer, Leonie; Stutzenberger, Kathrin
2024The EU's new era of "Fair Company Taxation": The impact of DEBRA and Pillar Two on the EU Member States' effective tax ratesGschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica; Spengel, Christoph; Spix, Julia; Wickel, Sophia
2024Leveling the playing field? A qualitative and quantitative examination of the EU directive on public country-by-country reportingGundert, Hannah; Spengel, Christoph; Weck, Stefan