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Results 11-20 of 20.
Year of PublicationTitleAuthor(s)
2022Die Kosten der globalen Mindeststeuer in DeutschlandGaul, Johannes; Klein, Daniel; Müller, Jessica M.; Pfrang, Alina; Schulz, Inga; Spengel, Christoph; Weck, Stefan; Wickel, Sophia; Winter, Sarah
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
2021EU sollte statt einer Digitalabgabe die indirekten Steuern stärker in den Blick nehmenSpengel, Christoph; Klein, Daniel; Ludwig, Christopher; Müller, Jessica; Müller, Raphael; Weck, Stefan; Winter, Sarah
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
2024The digital economy, global tax reforms and developing countries: An evaluation of Pillar I and Art. 12B UN ModelHeckemeyer, Jost H.; Schulz, Inga; Spengel, Christoph; Winter, Sarah
2021Reporting behavior and transparency in European banks' country-by-country reportsDutt, Verena K.; Nicolay, Katharina; Spengel, Christoph