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Results 41-50 of 52.
Year of PublicationTitleAuthor(s)
2019Steuerlicher Reformbedarf bei Service-Plattformen: Eine Analyse anhand des deutschen Airbnb-MarktesBräutigam, Rainer; Ludwig, Christopher; Spengel, Christoph
2010Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland: Eine empirische Analyse verschiedener GestaltungsoptionenElschner, Christina; Ernst, Christof; Spengel, Christoph
2015Decline of CFC rules and rise of IP boxes: How the ECJ affects tax competition and economic distortions in EuropeBräutigam, Rainer; Spengel, Christoph; Streif, Frank
2019Is mandatory country-by-country reporting effective? Early evidence on the economic responses by multinational firmsDe Simone, Lisa; Olbert, Marcel; Spengel, Christoph
2014Extending 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
2012A common corporate tax base for Europe: An impact assessment of the draft council directive on a CC(C)TBSpengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt; Matenaer, Sebastian
2016The effect of inflation and interest rates on forward-looking effective tax ratesSpengel, Christoph; Heckemeyer, Jost Henrich; Streif, Frank
2017Entwicklung eines Indifferenzsteuersatzes für den European Tax AnalyzerBräutigam, Rainer; Nicolay, Katharina; Spengel, Christoph
2016Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Final reportSpengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; Nicolay, Katharina; Bartholmeß, Alexandra; Bräutigam, Rainer; Braun, Julia; Dutt, Verena; Evers, Maria Theresia; Harendt, Christoph; Klar, Oliver; Nusser, Hannah; Olbert, Marcel; Pfeiffer, Olena; Steinbrenner, Daniela; Streif, Frank; Todtenhaupt, Maximilian
2016The impact of tax planning on forward-looking effective tax ratesSpengel, Christoph; Heckemeyer, Jost Henrich; Nusser, Hannah; Klar, Oliver; Streif, Frank