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Citation

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Number of items: 11.

Article

Gschossmann, Emilia ; Heckemeyer, Jost H. ; Müller, Jessica ORCID: 0000-0002-3634-939X ; Spengel, Christoph ; Spix, Julia ; Wickel, Sophia (2025) The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates. Open Access International Tax and Public Finance New York, NY tba tba 1-45 [Article]
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Gaul, Johannes ORCID: 0009-0001-5248-5455 ; Gundert, Hannah ; Nikolay, Katharina ; Spengel, Christoph ; Spix, Julia ; Steinbrenner, Daniela ; Weck, Stefan ORCID: 0009-0008-7740-2610 ; Wickel, Sophia (2024) Deutschland im internationalen Steuerwettbewerb: Auswirkungen aktueller Reformansätze. Der Betrieb : DB Düsseldorf 77 19 1158-1163 [Article]

Gundert, Hannah ; Nicolay, Katharina ; Steinbrenner, Daniela ; Wickel, Sophia (2024) The tax attractiveness of EU locations for corporate investments: A stocktaking of past developments and recent reforms. Open Access The Economists' Voice Berlin ; Boston, MA 21 1 97-132 [Article]
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Spengel, Christoph ; Klein, Daniel ; Müller, Jessica ORCID: 0000-0002-3634-939X ; Pfrang, Alina ORCID: 0009-0003-6441-0535 ; Schulz, Inga ; Winter, Sarah ; Gaul, Johannes ORCID: 0009-0001-5248-5455 ; Weck, Stefan ORCID: 0009-0008-7740-2610 ; Wickel, Sophia (2023) Die globale Mindeststeuer – Kosten und Nutzen aus deutscher Sicht. Der Betrieb : DB Düsseldorf 76 1-2, Beilage 1 1-14 [Article]

Book

Bührle, Anna Theresa ORCID: 0000-0002-7626-426X ; Nicolay, Katharina ; Spengel, Christoph ; Wickel, Sophia (2023) Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung? Trends, Perspektiven und Belastungswirkungen. München [Book]

Book chapter

Heckemeyer, Jost H. ; Nicolay, Katharina ; Spengel, Christoph ; Steinbrenner, Daniela ; Wickel, Sophia (2025) R&D tax incentives under pillar two: empirical evidence and best praxic. Open Access Haldenwang, Christian von ; Redonda, Augustin ; Aliu, Flurim ; Berg, Sofia Tax expenditure effectiveness: tax expenditures lab flagship report 2025 Bonn 120-134 [Book chapter]
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Working paper

Heckemeyer, Jost H. ; Nicolay, Katharina ; Spengel, Christoph ; Steinbrenner, Daniela ; Wickel, Sophia (2025) Tax incentives and investments in the EU: Best practices and ways to stimulate private investments and prevent harmful tax practices. Brussels [Working paper]

Gschossmann, Emilia ; Heckemeyer, Jost H. ; Müller, Jessica ORCID: 0000-0002-3634-939X ; Spengel, Christoph ; Spix, Julia ; Wickel, Sophia (2024) The EU’s New Era of “fair company taxation”: The impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates. Open Access ZEW Discussion Papers Mannheim 24-014 [Working paper]
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Bührle, Anna Theresa ORCID: 0000-0002-7626-426X ; Nicolay, Katharina ; Spengel, Christoph ; Wickel, Sophia (2023) From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses. Open Access ZEW Discussion Papers Mannheim 23-027 [Working paper]
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Gundert, Hannah ; Nicolay, Katharina ; Steinbrenner, Daniela ; Wickel, Sophia (2023) The tax attractiveness of EU locations for corporate investments: A stocktaking of past developments and recent reforms. Open Access ZEW Discussion Papers Mannheim 23-066 [Working paper]
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Gaul, Johannes ORCID: 0009-0001-5248-5455 ; Klein, Daniel ; Müller, Jessica ORCID: 0000-0002-3634-939X ; Pfrang, Alina ORCID: 0009-0003-6441-0535 ; Schulz, Inga ; Spengel, Christoph ; Weck, Stefan ORCID: 0009-0008-7740-2610 ; Wickel, Sophia ; Winter, Sarah (2022) Die Kosten der globalen Mindeststeuer in Deutschland. Open Access ZEW policy brief Mannheim 2022-07 [Working paper]
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