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Results 21-30 of 57.
Year of PublicationTitleAuthor(s)
2020On the determinants and effects of corporate tax transparency: Review of an emerging literatureMüller, Raphael; Spengel, Christoph; Vay, Heiko
2020Effective tax levels using the Devereux/Griffith methodologySpengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; Nicolay, Katharina; Bartholmeß, Alexandra; Ludwig, Christopher; Steinbrenner, Daniela; Buchmann, Peter; Bührle, Anna Theresa; Dutt, Verena; Fischer, Leonie; Spix, Julia; Stage, Barbara
2020Sharing Economy – Steuerliche Herausforderungen und LösungsansätzeSpengel, Christoph; Ludwig, Christopher; Müller, Raphael; Werner, Ann-Catherin
2018Analysis of US corporate tax reform proposals and their effects for Europe and Germany. Final report: Update 2018Spengel, Christoph; Heinemann, Friedrich; Olbert, Marcel; Pfeiffer, Olena; Schwab, Thomas; Stutzenberger, Kathrin
2019Tax law and the transfer of start-up losses: A European overview and categorizationBührle, Anna Theresa; Spengel, Christoph
2020Die OECD-Vorschläge für eine weltweite Reform der Unternehmensbesteuerung - eine Wende zum Schlechten?Fischer, Leonie; Klein, Daniel; Ludwig, Christopher; Müller, Raphael; 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
2015SME taxation in Europe: An empirical study of applied corporate income taxation for SMEs compared to large enterprises. CIP Programme 186/PP/ENT/CIP/12/F/S01C24Spengel, Christoph; Hausemer, Pierre; Bergner, Sören; Bräutigam, Rainer; Evers, Maria Theresia; Plances, Simone; Streif, Frank
2019Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2019/DE/312: Final report 2019Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; Nicolay, Katharina; Bartholmeß, Alexandra; Ludwig, Christopher; Steinbrenner, Daniela; Buchmann, Peter; Bührle, Anna Theresa; Dutt, Verena; Fischer, Leonie; Stage, Barbara