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Results 1-10 of 17.
Year of PublicationTitleAuthor(s)
2022Significant costs, limited benefits: A global minimum tax in GermanyGaul, Johannes; Klein, Daniel; Müller, Jessica M.; Pfrang, Alina; Schulz, Inga; Spengel, Christoph; Weck, Stefan; Wickel, Sophia; Winter, Sarah
2021Debt-equity bias should be addressed on national rather than on EU levelSpengel, Christoph; Fischer, Leonie; Ludwig, Christopher; Müller, Jessica; Weck, Stefan; Winter, Sarah
2021EU should focus more on indirect taxes instead of proposals for a digital levySpengel, Christoph; Klein, Daniel; Ludwig, Christopher; Müller, Jessica; Müller, Raphael; Weck, Stefan; Winter, Sarah
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
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
2020Die OECD-Vorschläge für eine weltweite Reform der Unternehmensbesteuerung - eine Wende zum Schlechten?Fischer, Leonie; Klein, Daniel; Ludwig, Christopher; Müller, Raphael; Spengel, Christoph