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Results 11-20 of 52.
Year of PublicationTitleAuthor(s)
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
2019A call to action: From evolution to revolution on the Common Reporting StandardCasi, Elisa; Nenadic, Sara; Orlic, Mark Dinko; Spengel, Christoph
2018Analyse der US-Steuerreform: Eine vbw StudieBräutigam, Rainer; Heinemann, Friedrich; Schwab, Thomas; 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
2017US-Steuerpläne bedrohen den globalen Handels- und SteuerfriedenHeinemann, Friedrich; Spengel, Christoph
2016The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax ratesSpengel, Christoph; Heckemeyer, Jost Henrich; Bräutigam, Rainer; Nicolay, Katharina; Klar, Oliver; Stutzenberger, Kathrin
2018Internationaler Steuerwettbewerb: Bewertung, aktuelle Trends und steuerpolitische SchlussfolgerungenBräutigam, Rainer; Heinemann, Friedrich; Schwab, Thomas; Spengel, Christoph; Stutzenberger, Kathrin
2017Die Entwicklung der Vermögensteuer im internationalen VergleichBräutigam, Rainer; Schwab, Thomas; Spengel, Christoph; Stutzenberger, Kathrin
2014Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for GermanyFinke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph