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2019

Spengel, Christoph ; Bräutigam, Rainer ; Dutt, Verena ; Fischer, Leonie ; Stutzenberger, Kathrin (2019) The impact of the CCTB on the effective tax burden of corporations: results from the tax analyzer model - final report. Taxation papers : working paper / European Commission Luxembourg 75 [Book]

Casi, Elisa ; Nenadic, Sara ; Dinko Orlic, Mark ; Spengel, Christoph (2019) A call to action: From evolution to revolution on the common reporting standard. Open Access British Tax Review Eagan, MN ; Getzville, NY [2019] 2 166-204 [Article]
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Bräutigam, Rainer ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Spengel, Christoph (2019) Studie zur Steuervermeidung von Konzernen weist gravierende methodische Mängel auf : Stellungnahme zur Studie im Auftrag der Grünen-Fraktion im Europaparlament. Mannheim [Report]

Bräutigam, Rainer ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Spengel, Christoph (2019) Steuerlicher Reformbedarf bei Service-Plattformen : eine Analyse anhand des deutschen Airbnb-Marktes. Mannheim [Report]

Bräutigam, Rainer ; Stutzenberger, Kathrin ; Spengel, Christoph (2019) The development of corporate tax systems in the European Union from 1998 to 2017: Qualitative and quantitative analysis. Intertax : International Tax Review Alphen aan den Rijn 47 6/7 536-562 [Article]

Blesse, Sebastian ; Bordignon, Massimo ; Boyer, Pierre C. ; Carapella, Piergiorgio ; Heinemann, Friedrich ; Janeba, Eckhard ; Raj, Anasuya (2019) United we stand? - Survey results on the views of French, German and Italian parliamentarians on EU and EMU reforms. Open Access ZEW policy brief Mannheim 2019-01 [Working paper]
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Bahn, Mareike ; Berkemeier, Anne ; Deger, Petra ; Engin, Havva ; Evers, Adalbert ; Höhr, Rebecca ; Kovtun-Hensel, Oksana ; Kück, Svenja ; Lange, Martin ; Mildenberger, Georg ; Pfeiffer, Friedhelm ; Schmid, Verena ; Sommerfeld, Katrin ; Uebel, Corinna ; Werner, Birgit ; West, Christina (2019) Reallabor Asylsuchende in der Rhein-Neckar-Region: Vielfalt an Problemen - Vielfalt an Lösungen. Open Access ZEW policy brief Mannheim 2019-04 [Working paper]
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De Simone, Lisa ; Olbert, Marcel ORCID: 0000-0001-8689-9843 ; Spengel, Christoph (2019) Is mandatory country-by-country reporting effective? - Early evidence on the economic responses by multinational firms. Open Access ZEW policy brief Mannheim 2019-05 [Working paper]
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Olbert, Marcel ORCID: 0000-0001-8689-9843 ; Spengel, Christoph (2019) Taxation in the digital economy - recent policy developments and the question of value creation. Open Access ZEW Discussion Papers Mannheim 19-010 [Working paper]
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ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung GmbH Mannheim (2019) ZEW Jahresbericht 2018. Open Access Mannheim 23 [Working paper]
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Asatryan, Zareh ; Havlik, Annika ; Heinemann, Friedrich ; Nover, Justus (2019) Biases in fiscal multiplier estimates. Open Access ZEW Discussion Papers Mannheim 19-025 [Working paper]
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Bucher-Koenen, Tabea ; Hackethal, Andreas ; Koenen, Johannes ; Laudenbach, Christine (2019) Do seemingly smarter people get better advice? Mannheim [Working paper]

Bucher-Koenen, Tabea ; Farbmacher, Helmut ; Guber, Raphael ; Vikstrom, Johan (2019) Double trouble: The burden of child rearing and working on maternal mortality. München [u.a.] [Working paper]

Spengel, Christoph (2019) Steueroasen und Hochsteuerländer weniger attraktiv durch Country-by-Country Reporting. ZEW news Mannheim 2019 9 4 [Article]

Dutt, Verena ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Nicolay, Katharina ; Vay, Heiko ; Voget, Johannes (2019) Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions. International Tax and Public Finance New York, NY 26 6 1259-1290 [Article]

Fugger, Nicolas ; Gretschko, Vitali ; Pollrich, Martin (2019) Sequential procurement with limited commitment. Open Access ZEW Discussion Papers Mannheim 19-030 [Working paper]
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Germeshausen, Robert ; Wölfing, Nikolas (2019) How marginal is lignite? Two simple approaches to determine price-setting technologies in power markets. Open Access ZEW Discussion Papers Mannheim 19-031 [Working paper]
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Bührle, Anna Theresa ; Spengel, Christoph (2019) Tax law and the transfer of start-up losses: a European overview and categorization. Open Access ZEW Discussion Papers Mannheim 19-037 [Working paper]
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Gretschko, Vitali ; Pollrich, Martin (2019) Incomplete contracts in dynamic procurement. Open Access ZEW Discussion Papers Mannheim 19-040 [Working paper]
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Dutt, Verena ; Nicolay, Katharina ; Vay, Heiko ; Voget, Johannes (2019) Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures. Open Access ZEW Discussion Papers Mannheim 19-042 [Working paper]
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Franck, Jens-Uwe ; Linardatos, Dimitrios (2019) Schutz der Robo Advisor vor Marktbarrieren: Zugriffsrechte auf Banken-Schnittstellen? Open Access ZEW Discussion Papers Mannheim 19-045 [Working paper]
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Asatryan, Zareh ; Havlik, Annika (2019) The political economy of multilateral lending to European regions. Open Access ZEW Discussion Papers Mannheim 19-046 [Working paper]
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Lichter, Andreas ; Löffler, Max ; Siegloch, Sebastian (2019) The long-term costs of government surveillance: insights from Stasi spying in East Germany. Open Access ZEW Discussion Papers Mannheim 19-049 [Working paper]
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Klein, Daniel ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Spengel, Christoph (2019) Ring-fencing digital corporations: Investor reaction to the European Commission's digital tax proposals. Open Access ZEW Discussion Papers Mannheim 19-050 [Working paper]
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Adveenko, Alexandra ; Bohne, Albrecht ; Frölich, Markus (2019) Linking savings behavior, confidence and individual feedback: A field experiment in Ethiopia. Open Access ZEW Discussion Papers Mannheim 19-051 [Working paper]
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Blesse, Sebastian ; Heinemann, Friedrich (2019) Citizens’ trade-offs in state merger decisions: Evidence from a randomized survey experiment. Open Access ZEW Discussion Papers Mannheim 19-054 [Working paper]
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Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Spengel, Christoph ; Klein, Daniel (2019) Eine Digitalsteuer gefährdet Wettbewerbsfähigkeit und Rentabilität. ZEW news Mannheim 2019 12 7 [Article]

Spengel, Christoph ; Fischer, Leonie (2019) Brexit - "No Deal"-Szenario befeuert Steuerwettbewerb in Europa. ZEW news Mannheim 2019 10 8-9 [Article]

Schmidheiny, Kurt ; Siegloch, Sebastian (2019) On event study designs and distributed-lag models: Equivalence, generalization and practical implications. CESifo Working Papers München 7481 [Working paper]

Schmidheiny, Kurt ; Siegloch, Sebastian (2019) On event study designs and distributed-lag models: Equivalence, generalization and practical implications. IZA Discussion Papers Bonn 12079 [Working paper]

2018

Spengel, Christoph ; Heinemann, Friedrich ; Olbert, Marcel ORCID: 0000-0001-8689-9843 ; Pfeiffer, Olena ; Schwab, Thomas ; Stutzenberger, Kathrin (2018) Analysis of US corporate tax reform proposals and their effects for Europe and Germany : final report - update 2018. Mannheim [Working paper]

Bräutigam, Rainer ; Spengel, Christoph ; Stutzenberger, Kathrin (2018) Steuerstrukturen in der Europäischen Union - eine Analyse der Entwicklungen bei der Unternehmensbesteuerung von 1998 bis 2015. Steuer und Wirtschaft : StuW Köln 76 1 60-74 [Article]

Fetzer, Thomas (2018) Impulsstudie "Telekommunikationsregulierung 4.0". Open Access ZEW Discussion Papers Mannheim 18-012 [Working paper]
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Heinemann, Friedrich ; Olbert, Marcel ORCID: 0000-0001-8689-9843 ; Pfeiffer, Olena ; Schwab, Thomas ; Spengel, Christoph ; Stutzenberger, Kathrin (2018) Implications of the US tax reform for transatlantic FDI. Intereconomics : Review of European Economic Policy Berlin [u.a.] 53 2 87-93 [Article]

Spengel, Christoph ; Heckemeyer, Jost H. ; Nicolay, Katharina ; Bräutigam, Rainer ; Stutzenberger, Kathrin (2018) Addressing the debt-equity bias within a Common Consolidated Corporate Tax Base (CCCTB) - possibilities, impact on effective tax rates and revenue neutrality. World Tax Journal : WTJ Amsterdam 10 2 165-191 [Article]

Janeba, Eckhard (2018) Öffentliche Finanzen : Kontrolle und Einhaltung der Schuldenbremse als Herausforderung. Open Access ZEW policy brief Mannheim 2018-06 [Working paper]
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Dutt, Verena ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Nicolay, Katharina ; Vay, Heiko ; Voget, Johannes (2018) Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions. Open Access ZEW Discussion Papers Mannheim 18-019 [Working paper]
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Bräutigam, Rainer ; Heinemann, Friedrich ; Schwab, Thomas ; Spengel, Christoph ; Stutzenberger, Kathrin Stiftung Familienunternehmen, Zentrum für Europäische Wirtschaftsforschung GmbH (2018) Internationaler Steuerwettbewerb : Bewertung, aktuelle Trends und steuerpolitische Schlussfolgerungen. München ; Mannheim [Book]

Fetzer, Thomas (2018) Bausteine für einen sektorenübergreifenden institutionellen Ordnungsrahmen für die Digitale Wirtschaft. Open Access ZEW Discussion Papers Mannheim 18-026 [Working paper]
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Gürtzgen, Nicole ; Nolte, André ; Pohlan, Laura ; Berg, Gerard J. van den (2018) Do digital information technologies help unemployed job seekers find a job? Evidence from the broadband internet expansion in Germany. Open Access ZEW Discussion Papers Mannheim 18-030 [Working paper]
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Blömer, Maximilian ; Guertzgen, Nicole ; Pohlan, Laura ; Stichnoth, Holger ; Berg, Gerard J. van den (2018) Unemployment effects of the German minimum wage in an equilibrium job search model. Open Access ZEW Discussion Papers Mannheim 18-032 [Working paper]
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Casi, Elisa ; Nenadic, Sara ; Dinko Orlic, Mark ; Spengel, Christoph (2018) A call to action : from evolution to revolution on the common reporting standard. Open Access ZEW Discussion Papers Mannheim 18-035 [Working paper]
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Heinemann, Friedrich ; Schwab, Thomas ; Spengel, Christoph ; Stutzenberger, Kathrin (2018) Neue Entwicklungen im internationalen Steuerwettbewerb : Eine Analyse der Trends und steuerpolitischen Gegenmaßnahmen. Zeitschrift für Familienunternehmen und Strategie : FuS München 8 5 165-169 [Article]

Casi, Elisa ; Spengel, Christoph ; Stage, Barbara (2018) Cross-border tax evasion after the common reporting standard : game over? Open Access ZEW Discussion Papers Mannheim 18-036 [Working paper]
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Spengel, Christoph ; Nicolay, Katharina ; Werner, Ann-Catherin ; Olbert, Marcel ORCID: 0000-0001-8689-9843 ; Steinbrenner, Daniela ; Schmidt, Frank ; Wolf, Thomas PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft (2018) Steuerliche Standortattraktivität digitaler Geschäftsmodelle : Steuerlicher Digitalisierungsindex 2018. Frankfurt ; Mannheim [Report]

Pfeiffer, Friedhelm ; Stichnoth, Holger (2018) Fiskalische und individuelle Nettoerträge und Renditen von Bildungsinvestitionen im jungen Erwachsenenalter. Open Access ZEW Discussion Papers Mannheim 18-043 [Working paper]
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Dolls, Mathias ; Doerrenberg, Philipp ; Peichl, Andreas ; Stichnoth, Holger (2018) Do retirement savings increase in response to information about retirement and expected pensions? Journal of Public Economics Amsterdam [u.a.] 158 168-179 [Article]

Gretschko, Vitali ; Wambach, Achim (2018) Contract design with limited commitment. Open Access ZEW Discussion Papers Mannheim 18-054 [Working paper]
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Gretschko, Vitali ; Mass, Helene (2018) Endogenous worst-case beliefs in first-price auctions. Open Access ZEW Discussion Papers Mannheim 18-056 [Working paper]
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ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (2018) ZEW-Jahresbericht 2017. Open Access Mannheim 22 [Working paper]
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Bräutigam, Rainer ; Heinemann, Friedrich ; Schwab, Thomas ; Spengel, Christoph (2018) Analyse der US-Steuerreform : Studie Stand Oktober 2018. München [Working paper]

Löffler, Max ; Siegloch, Sebastian (2018) Property taxation, housing, and local labor markets: Evidence from German municipalities. Mannheim [Working paper]

2017

Spengel, Christoph ; Rammer, Christian ; Nicolay, Katharina ; Pfeiffer, Olena ; Werner, Ann-Catherin ; Olbert, Marcel ORCID: 0000-0001-8689-9843 ; Blandinières, Florence ; Hud, Martin ; Peters, Bettina (2017) Steuerliche FuE-Förderung : Studie im Auftrag der Expertenkommission Forschung und Innovation. Studien zum deutschen Innovationssystem Berlin 15 [Report]

Hellwig, Michael ; Hüschelrath, Kai (2017) When do firms leave cartels? Determinants and the impact on cartel survival. Open Access ZEW Discussion Papers Mannheim 17-002 [Working paper]
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Nicolay, Katharina ; Spengel, Christoph (2017) The European Commission's CC(C)TB re-launch. Open Access ZEW policy brief Mannheim 2017-01 [Working paper]
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Evers, Maria Theresia ; Meier, Ina ; Nicolay, Katharina (2017) The implications of book-tax tifferences : a meta-analysis. Open Access ZEW Discussion Papers Mannheim 17-003 [Working paper]
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Bergner, Sören ; Bräutigam, Rainer ; Evers, Maria Theresia ; Spengel, Christoph (2017) The use of sme tax incentives in the European Union. Open Access ZEW Discussion Papers Mannheim 17-006 [Working paper]
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Evers, Maria Theresia ; Meier, Ina ; Spengel, Christoph (2017) Country-by-country reporting : tension between transparency and tax planning. Open Access ZEW Discussion Papers Mannheim 17-008 [Working paper]
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Bräutigam, Rainer ; Dutt, Verena ; Evers, Maria Theresia ; Heinemann, Friedrich ; Spengel, Christoph Stiftung Familienunternehmen, Zentrum für Europäische Wirtschaftsforschung GmbH (2017) Länderindex Familienunternehmen - Erbschaftsteuer im internationalen Vergleich. München ; Mannheim [Book]

Franck, Jens-Uwe ; Peitz, Martin (2017) Toward a coherent policy on cartel damages. Open Access ZEW Discussion Papers Mannheim 17-009 [Working paper]
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Spengel, Christoph ; Nicolay, Katharina ; Werner, Ann-Catherin ; Olbert, Marcel ORCID: 0000-0001-8689-9843 ; Schmidt, Frank ; Wolf, Thomas (2017) Steuerliche Standortattraktivität digitaler Geschäftsmodelle : steuerlicher Digitalisierungsindex 2017. Frankfurt ; Mannheim [Report]

Heinemann, Friedrich ; Spengel, Christoph (2017) US-Steuerpläne bedrohen den globalen Handels- und Steuerfrieden. Open Access ZEW policy brief Mannheim 2017-02 [Working paper]
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Bräutigam, Rainer ; Schwab, Thomas ; Spengel, Christoph ; Stutzenberger, Kathrin Stiftung Familienunternehmen, Zentrum für Europäische Wirtschaftsforschung GmbH (2017) Die Entwicklung der Vermögensteuer im internationalen Vergleich. München ; Mannheim [Book]

Todtenhaupt, Maximilian ; Voget, Johannes (2017) International taxation and productivity effects of M&As. Open Access ZEW Discussion Papers Mannheim 17-014 [Working paper]
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Dutt, Verena ; Spengel, Christoph ; Vay, Heiko Stiftung Familienunternehmen, Zentrum für Europäische Wirtschaftsforschung GmbH (2017) Der EU-Vorschlag zum Country-by-Country Reporting im Internet : Kosten, Nutzen, Konsequenzen. München ; Mannheim [Book]

ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (2017) ZEW-Jahresbericht 2016. Open Access Mannheim 21 [Working paper]
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Bräutigam, Rainer ; Nicolay, Katharina ; Spengel, Christoph (2017) Entwicklung eines Indifferenzsteuersatzes für den European Tax Analyzer. Open Access ZEW Discussion Papers Mannheim 17-019 [Working paper]
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Bergemann, Annette ; Pohlan, Laura ; Uhlendorff, Arne (2017) Job creation schemes in turbulent times. Open Access ZEW Discussion Papers Mannheim 17-021 [Working paper]
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Briglauer, Wolfgang ; Cambini, Carlo ; Fetzer, Thomas ; Hüschelrath, Kai (2017) The European electronic communications code : a critical appraisal with a focus on incentivizing investment in next generation broadband networks. Open Access ZEW Discussion Papers Mannheim 17-027 [Working paper]
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Neisser, Carina (2017) The elasticity of taxable income : a meta-regression analysis. Open Access ZEW Discussion Papers Mannheim 17-032 [Working paper]
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Bräutigam, Rainer ; Spengel, Christoph ; Stutzenberger, Kathrin (2017) The development of corporate tax structures in the European Union from 1998 to 2015 : qualitative and quantitative analysis. Open Access ZEW Discussion Papers Mannheim 17-034 [Working paper]
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Hagen, Dominik von ; Pönnighaus, Fabian Nicolas (2017) International taxation and M&A prices. Open Access ZEW Discussion Papers Mannheim 17-040 [Working paper]
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Pfeiffer, Olena ; Spengel, Christoph (2017) Tax incentives for research and development and their use in tax planning. Open Access ZEW Discussion Papers Mannheim 17-046 [Working paper]
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Nolte, André (2017) The internet effects on sex crime and murder - evidence from the broadband internet expansion in Germany. Open Access ZEW Discussion Papers Mannheim 17-050 [Working paper]
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Gretschko, Vitali ; Wambach, Achim (2017) Contract (re-)negotiation with private and common values. Open Access ZEW Discussion Papers Mannheim 17-056 [Working paper]
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Mass, Helene ; Fugger, Nicolas ; Gretschko, Vitali ; Wambach, Achim (2017) Imitation perfection : a simple rule to prevent discrimination in procurement. Open Access ZEW Discussion Papers Mannheim 17-058 [Working paper]
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Blesse, Sebastian ; Boyer, Pierre C. ; Heinemann, Friedrich ; Janeba, Eckhard ; Raj, Anasuya (2017) European Monetary Union reform preferences of French and German parliamentarians. Open Access ZEW Discussion Papers Mannheim 17-059 [Working paper]
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Bräutigam, Rainer ; Spengel, Christoph ; Streif, Frank (2017) Decline of controlled foreign company rules and rise of intellectual property boxes : how the European Court of Justice affects tax competition and economic distortions in Europe. Fiscal Studies Oxford [u.a.] 38 4 719-745 [Article]

Buhlmann, Florian ; Elsner, Benjamin ; Peichl, Andreas (2017) Tax refunds and income manipulation evidence from the EITC. Open Access ZEW Discussion Papers Mannheim 17-060 [Working paper]
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Hagen, Dominik von ; Harendt, Christoph (2017) Impact of controlled foreign corporation rules on post-acquisition investment and profit shifting in targets. Open Access ZEW Discussion Papers Mannheim 17-062 [Working paper]
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Nicolay, Katharina ; Nusser, Hannah ; Pfeiffer, Olena (2017) On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation. Open Access ZEW Discussion Papers Mannheim 17-066 [Working paper]
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Dutt, Verena ; Evers, Maria Theresia ; Heinemann, Friedrich (2017) Die Entwicklung der Standortattraktivität Deutschlands: Neue Standortqualitäten und -risiken im internationalen Vergleich. Zeitschrift für Familienunternehmen und Strategie : FuS München 7 1 23-27 [Article]

Doerrenberg, Philipp ; Peichl, Andreas ; Siegloch, Sebastian (2017) The elasticity of taxable income in the presence of deduction possibilities. Journal of Public Economics Amsterdam [u.a.] 151 41-55 [Article]

Lichter, Andreas ; Peichl, Andreas ; Siegloch, Sebastian (2017) Exporting and labour demand: Micro‐level evidence from Germany. Canadian Journal of Economics Oxford [u.a.] 50 4 1161-1189 [Article]

Dolls, Mathias ; Doorley, Karina ; Paulus, Alari ; Schneider, Hilmar ; Siegloch, Sebastian ; Sommer, Eric (2017) Fiscal sustainability and demographic change: A micro-approach for 27 EU countries. International Tax and Public Finance New York, NY 24 4 575-615 [Article]

2016

Feld, Lars P. ; Ruf, Martin ; Schreiber, Ulrich ; Todtenhaupt, Maximilian ; Voget, Johannes (2016) Taxing away M&A : the effect of corporate capital gains taxes on acquisition activity. Open Access ZEW Discussion Papers Mannheim 16-007 [Working paper]
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Fuest, Clemens ; Peichl, Andreas ; Siegloch, Sebastian (2016) Do higher corporate taxes reduce wages? : Micro evidence from Germany. Open Access ZEW Discussion Papers Mannheim 16-003 [Working paper]
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Evers, Maria Theresia ; Meier, Ina ; Nicolay, Katharina (2016) Book-tax conformity and reporting behavior : a quasi-experiment. Open Access ZEW Discussion Papers Mannheim 16-008 [Working paper]
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Bergler, Julian ; Heim, Sven ; Hüschelrath, Kai (2016) Strategic capacity withholding through failures in the German-Austrian electricity market. Open Access ZEW Discussion Papers Mannheim 16-009 [Working paper]
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Hellwig, Michael ; Hüschelrath, Kai ; Laitenberger, Ulrich (2016) Settlements and appeals in the European Commission's cartel cases : an empirical assessment. Open Access ZEW Discussion Papers Mannheim 16-010 [Working paper]
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Janeba, Eckhard ; Todtenhaupt, Maximilian (2016) Fiscal competition and public debt. Open Access ZEW Discussion Papers Mannheim 16-013 [Working paper]
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Dudar, Olena ; Voget, Johannes (2016) Corporate taxation and location of intangible assets : patents vs. trademarks. Open Access ZEW Discussion Papers Mannheim 16-015 [Working paper]
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Berg, Tobias ; Saunders, Anthony ; Steffen, Sascha (2016) The total costs of corporate borrowing in the loan market : don't ignore the fees. Open Access ZEW Discussion Papers Mannheim 16-017 [Working paper]
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Steffen, Sascha ; Berg, Tobias ; Saunders, Anthony ; Streitz, Daniel (2016) Mind the gap : the difference between U.S. and European loan rates. Open Access ZEW Discussion Papers Mannheim 16-018 [Working paper]
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Acharya, Viral V. ; Pierret, Diane ; Steffen, Sascha (2016) Lender of last resort versus buyer of last resort - the impact of the European Central Bank actions on the bank-sovereign nexus. Open Access ZEW Discussion Papers Mannheim 16-019 [Working paper]
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Gürtzgen, Nicole ; Nolte, André (2016) Imputation rules for the implementation of the pre-unication education variable in the BASiD data set. Open Access ZEW Discussion Papers Mannheim 16-020 [Working paper]
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Harrington Jr., Joseph E. ; Hüschelrath, Kai ; Laitenberger, Ulrich (2016) Rent sharing to control non-cartel supply in the German cement market. Open Access ZEW Discussion Papers Mannheim 16-025 [Working paper]
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Gürtzgen, Nicole ; Nolte, André (2016) Changing fortunes during economic transition : low-wage persistence before and after German unification. Open Access ZEW Discussion Papers Mannheim 16-028 [Working paper]
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Nicolay, Katharina ; Wiedemann, Verena (2016) Taxing investments in the Asia-Pacific region : the importance of cross-border taxation and fiscal incentives. World Tax Journal : WTJ Amsterdam 8 2 193-223 [Article]

Peitz, Martin ; Schwalbe, Ulrich (2016) Zwischen Sozialromantik und Neoliberalismus : zur Ökonomie der Sharing-Economy. Open Access ZEW Discussion Papers Mannheim 16-033 [Working paper]
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Heim, Sven ; Hüschelrath, Kai ; Schmidt-Dengler, Philipp ; Strazzeri, Maurizio (2016) The impact of state aid on the survival and financial viability of aided firms. Open Access ZEW Discussion Papers Mannheim 16-035 [Working paper]
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Schweitzer, Heike ; Fetzer, Thomas ; Peitz, Martin (2016) Digitale Plattformen : Bausteine für einen künftigen Ordnungsrahmen. Open Access ZEW Discussion Papers Mannheim 16-042 [Working paper]
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Zinn, Benedikt ; Spengel, Christoph ; Nicolay, Katharina (2016) Characterizing true book-tax differences : evidence from linked financial and tax accounts. Die Betriebswirtschaft : DBW Stuttgart 76 3 213-231 [Article]

Dürr, Niklas S. ; Hüschelrath, Kai (2016) Deregulation and the determinants of network access : evidence from the German interurban bus industry. Open Access ZEW Discussion Papers Mannheim 16-054 [Working paper]
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Bertschek, Irene ; Briglauer, Wolfgang ; Hüschelrath, Kai ; Kauf, Benedikt ; Niebel, Thomas (2016) The economic impacts of telecommunications networks and broadband internet : a survey. Open Access ZEW Discussion Papers Mannheim 16-056 [Working paper]
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Fetzer, Thomas (2016) Die Bedeutung von OTT-Diensten für die Telekommunikationsregulierung. Open Access ZEW Discussion Papers Mannheim 16-057 [Working paper]
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Hellwig, Michael ; Hüschelrath, Kai (2016) Cartel cases and the cartel enforcement process in the European Union 2001 - 2015 : a quantitative assessment. Open Access ZEW Discussion Papers Mannheim 16-063 [Working paper]
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Briglauer, Wolfgang ; Dürr, Niklas S. ; Falck, Oliver ; Hüschelrath, Kai (2016) Does state aid for broadband deployment in rural areas close the digital and economic divide? Open Access ZEW Discussion Papers Mannheim 16-064 [Working paper]
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Asatryan, Zareh ; Peichl, Andreas (2016) Responses of firms to tax, administrative and accounting rules : evidence from Armenia. Open Access ZEW Discussion Papers Mannheim 16-065 [Working paper]
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Hufe, Paul ; Peichl, Andreas (2016) Beyond equal rights : equality of opportunity in political participation. Open Access ZEW Discussion Papers Mannheim 16-068 [Working paper]
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Peitz, Martin ; Schweitzer, Heike (2016) Suchmaschinen unter der Lupe : Informationsherrschaft und ihre Schranken. Open Access ZEW Discussion Papers Mannheim 16-069 [Working paper]
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Schwab, Thomas ; Todtenhaupt, Maximilian (2016) Spillover from the haven : cross-border externalities of patent box regimes within multinational firms. Open Access ZEW Discussion Papers Mannheim 16-073 [Working paper]
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Spengel, Christoph ; Heckemeyer, Jost H. ; Streif, Frank (2016) The effect of inflation and interest rates on forward-looking effective tax rates. Taxation papers : working paper / European Commission Luxembourg 63 [Working paper]

Spengel, Christoph ; Heckemeyer, Jost H. ; Nusser, Hannah ; Streif, Frank ; Klar, Oliver (2016) The impact of tax planning on forward-looking effective tax rates. Taxation papers : working paper / European Commission Luxembourg 64 [Working paper]

Spengel, Christoph ; Heckemeyer, Jost H. ; Nicolay, Katharina ; Bräutigam, Rainer ; Klar, Oliver ; Stutzenberger, Kathrin (2016) The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates. Taxation papers : working paper / European Commission Luxembourg 65 [Working paper]

Saam, Marianne ; Weinhardt, Laura ; Trottner, Lukas (2016) Public ICT investment in reaction to the economic crisis : a case study on measuring IT-related intangibles in the public sector. Open Access ZEW Discussion Papers Mannheim 16-081 [Working paper]
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Heinemann, Friedrich ; Janeba, Eckhard ; Schröder, Christoph ; Streif, Frank (2016) Fiscal rules and compliance expectations - evidence for the German Debt Brake. Journal of Public Economics Amsterdam [u.a.] 142 11-23 [Article]

ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (2016) ZEW-Jahresbericht 2015. Open Access Mannheim 20 [Working paper]
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Blesse, Sebastian ; Heinemann, Friedrich ; Janeba, Eckhard (2016) Einhaltung der Schuldenbremse und Bewertung von Länderfusionen - Ergebnisse einer Umfrage in allen 16 Landesparlamenten. Open Access ZEW policy brief Mannheim 2016-06 [Working paper]
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Blesse, Sebastian ; Boyer, Pierre C. ; Heinemann, Friedrich ; Janeba, Eckhard (2016) Searching for a Franco-German consensus on the future of Europe - survey results for Bundestag, Assemblée Nationale and Sénat. Open Access ZEW policy brief Mannheim 2016-05 [Working paper]
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Acharya, Viral V. ; Steffen, Sascha (2016) Capital markets union in Europe : why other unions must lead the way. Open Access ZEW policy brief Mannheim 2016-04 [Working paper]
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Piatek, Rémi ; Pinger, Pia (2016) Maintaining (locus of) control? : Data combination for the identification and inference of factor structure models. Journal of Applied Econometrics Chichester [u.a.] 31 4 734-755 [Article]

Bräutigam, Rainer ; Dutt, Verena ; Evers, Maria Theresia ; Heinemann, Friedrich ; Kraus, Margit Stiftung Familienunternehmen, Zentrum für Europäische Wirtschaftsforschung GmbH (2016) Länderindex Familienunternehmen : 6. Auflage mit dem Zusatz Außenhandelsrisiken / Brexit. München ; Mannheim [Book]

Pestel, Nico ; Schnabel, Reinhold ; Siegloch, Sebastian ; Sommer, Eric ; Spermann, Alexander (2016) Ist eine Glättung des Mittelstandsbauches finanzierbar? Eine Mikrosimulationsstudie. Perspektiven der Wirtschaftspolitik : PWP Berlin [u.a.] 17 3 264-275 [Article]

2015

Dick, Christian D. ; Jaroszek, Lena Think Twice or Be Wise in Consumer Credit Choices. (2015) Mannheim AFA 2015 Boston Meeting (Boston, Mass.) [Conference presentation]

Dick, Christian D. ; Jaroszek, Lena Think Twice or Be Wise in Consumer Credit Choices. (2015) Mannheim European Retail Investment Conference (Stuttgart, Germany) [Conference presentation]

Pfeiffer, Friedhelm ; Stichnoth, Holger (2015) Fiskalische und individuelle Bildungsrenditen - aktuelle Befunde für Deutschland. Open Access ZEW Discussion Papers Mannheim 15-010 [Working paper]
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Wiedemann, Verena ; Finke, Katharina (2015) Taxing investments in the Asia-Pacific region : the importance of cross-border taxation and tax incentives. Open Access ZEW Discussion Papers Mannheim 15-014 [Working paper]
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Fuest, Clemens ; Liu, Li (2015) Does ownership affect the impact of taxes on firm behavior? : evidence from China. Open Access ZEW Discussion Papers Mannheim 15-023 [Working paper]
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Evers, Lisa ; Miller, Helen ; Spengel, Christoph (2015) Intellectual property box regimes: effective tax rates and tax policy considerations. International Tax and Public Finance New York, NY 22 3 502-530 [Article]

Evers, Lisa ; Spengel, Christoph ; Braun, Julia (2015) Fiscal Investment Climate and the Cost of Capital in Germany. Open Access ZEW policy brief Mannheim 15-1 [Working paper]
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Streif, Frank Tax Competition in Europe - Europe in Competition with other World Regions? (2015) Annual Meeting of the European Public Choice Society (Groningen, Netherlands) [Conference presentation]

Peichl, Andreas ; Ungerer, Martin (2015) Accounting for the spouse when measuring inequality of opportunity. Open Access ZEW Discussion Papers Mannheim 15-034 [Working paper]
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Fuest, Clemens ; Löffler, Max ; Peichl, Andreas ; Stichnoth, Holger (2015) Verteilungs- und Aufkommenswirkungen einer Integration des Solidaritätszuschlags in die Einkommensteuer. Open Access ZEW Discussion Papers Mannheim 15-037 [Working paper]
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Blömer, Maximilian ; Dolls, Mathias ; Fuest, Clemens ; Löffler, Max ; Peichl, Andreas (2015) German public finances through the financial crisis. Open Access ZEW Discussion Papers Mannheim 15-041 [Working paper]
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Dolls, Mathias ; Fuest, Clemens ; Heinemann, Friedrich ; Peichl, Andreas (2015) Reconciling insurance with market discipline: a blueprint for a European fiscal union. Open Access ZEW Discussion Papers Mannheim 15-044 [Working paper]
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Dudar, Olena ; Spengel, Christoph ; Voget, Johannes (2015) The impact of taxes on bilateral royalty flows. Open Access ZEW Discussion Papers Mannheim 15-052 [Working paper]
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Bräutigam, Rainer ; Spengel, Christoph ; Streif, Frank (2015) Decline of CFC rules and rise of IP boxes : how the ECJ affects tax competition and economic distortions in Europe. Open Access ZEW Discussion Papers Mannheim 15-055 [Working paper]
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Bilotkach, Volodymyr ; Hüschelrath, Kai (2015) Balancing competition and cooperation : evidence from transatlantic airline markets. Open Access ZEW Discussion Papers Mannheim 15-059 [Working paper]
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Boshoff, Willem ; Frübing, Stefan ; Hüschelrath, Kai (2015) Information exchange through non-binding advance price announcements : an antitrust analysis. Open Access ZEW Discussion Papers Mannheim 15-060 [Working paper]
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Dürr, Niklas S. ; Heim, Sven ; Hüschelrath, Kai (2015) Deregulation, competition, and consolidation : the case of the German interurban bus industry. Open Access ZEW Discussion Papers Mannheim 15-061 [Working paper]
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Dürr, Niklas S. ; Hüschelrath, Kai (2015) Competition in the German interurban bus industry : a snapshot two years after liberalization. Open Access ZEW Discussion Papers Mannheim 15-062 [Working paper]
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Heim, Sven ; Hüschelrath, Kai ; Laitenberger, Ulrich (2015) The duration of the EC merger control process : determinants and the impact of the 2004 merger regulation reform. Open Access ZEW Discussion Papers Mannheim 15-063 [Working paper]
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Hüschelrath, Kai ; Laitenberger, Ulrich (2015) The settlement procedure in EC cartel cases : an empirical assesment. Open Access ZEW Discussion Papers Mannheim 15-064 [Working paper]
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Fuest, Clemens ; Xing, Jing (2015) How can a country graduate from procyclical fiscal policy? : evidence from China. Open Access ZEW Discussion Papers Mannheim 15-068 [Working paper]
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Bräutigam, Rainer ; Spengel, Christoph (2015) Steuerpolitik in Deutschland - eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen. Open Access ZEW Discussion Papers Mannheim 15-070 [Working paper]
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Zwick, Thomas ; Frosch, Katharina ; Hoisl, Karin ; Harhoff, Dietmar (2015) The power of individual-level drivers of inventive performance. Open Access ZEW Discussion Papers Mannheim 15-080 [Working paper]
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Hufe, Paul ; Peichl, Andreas ; Roemer, John ; Ungerer, Martin (2015) Inequality of income acquisition : the role of childhood circumstances. Open Access ZEW Discussion Papers Mannheim 15-084 [Working paper]
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Bertschek, Irene ; Niebel, Thomas (2015) Mobile and more productive? : firm-level evidence on the productivity effects of mobile internet use. Open Access ZEW Discussion Papers Mannheim 15-090 [Working paper]
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Mohrenweiser, Jens ; Pfeiffer, Friedhelm (2015) Zur Entwicklung der studienspezifischen Selbstwirksamkeit in der Oberstufe. Open Access ZEW Discussion Papers Mannheim 16-001 [Working paper]
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Grossi, Luigi ; Heim, Sven ; Hüschelrath, Kai ; Waterson, Michael (2015) Electricity market integration and the impact of unilateral policy reforms. Open Access ZEW Discussion Papers Mannheim 15-072 [Working paper]
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Evers, Lisa ; Evers, Maria Theresia ; Bräutigam, Rainer ; Heinemann, Friedrich ; Kraus, Margit Stiftung Familienunternehmen, Zentrum für Europäische Wirtschaftsforschung GmbH (2015) Länderindex Familienunternehmen. München ; Mannheim [Book]

ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (2015) ZEW-Jahresbericht 2014. Open Access Mannheim 19 [Working paper]
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Hüschelrath, Kai (2015) Cartel enforcement in the EU : leniency programmes and the appeals process. Open Access ZEW policy brief Mannheim 2015-03 [Working paper]
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Evers, Lisa ; Spengel, Christoph ; Braun, Julia (2015) Fiscal investment climate and the cost of capital in Germany and the EU. Open Access ZEW policy brief Mannheim 2015-01 [Working paper]
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Doerrenberg, Philipp ; Peichl, Andreas ; Siegloch, Sebastian (2015) The elasticity of taxable income in the presence of deduction possibilities. CESifo Working Papers München 5369 [Working paper]

Dolls, Mathias ; Doorley, Karina ; Paulus, Alari ; Schneider, Hilmar ; Siegloch, Sebastian ; Sommer, Eric (2015) Fiscal sustainability and demographic change: A micro approach for 27 EU countries. IZA Discussion Papers Bonn 9618 [Working paper]

Lichter, Andreas ; Peichl, Andreas ; Siegloch, Sebastian (2015) The own-wage elasticity of labor demand: A meta-regression analysis. European Economic Review : EER Amsterdam 80 94-119 [Article]

Bargain, Olivier ; Dolls, Mathias ; Immervoll, Herwig ; Neumann, Dirk ; Peichl, Andreas ; Pestel, Nico ; Siegloch, Sebastian (2015) Tax policy and income inequality in the United States, 1979-2007. Economic Inquiry Hoboken, NJ 53 2 1061-1085 [Article]

2014

Bargain, Olivier ; Dolls, Mathias ; Immervoll, Herwig ; Neumann, Dirk ; Peichl, Andreas ; Pestel, Nico ; Siegloch, Sebastian (2014) Tax policy and income inequality in the U.S., 1979 - 2007. Open Access ZEW Discussion Papers Mannheim 14-001 [Working paper]
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Ooghe, Erwin ; Peichl, Andreas (2014) Fair and efficient taxation under partial control. Open Access ZEW Discussion Papers Mannheim 14-002 [Working paper]
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Heinemann, Friedrich ; Janeba, Eckhard ; Moessinger, Marc-Daniel ; Schröder, Christoph ; Streif, Frank (2014) Föderalismus-Präferenzen in den deutschen Landesparlamenten. Perspektiven der Wirtschaftspolitik : PWP Oxford [u.a.] 15 1 56-74 [Article]

Dick, Christian D. ; Jaroszek, Lena Knowing What Not to Do: Financial Literacy and Consumer Credit Choices. (2014) 2014 FMA European Conference (Maastricht, Netherlands) [Conference presentation]

Dick, Christian D. ; Jaroszek, Lena Knowing What Not to Do: Financial Literacy and Consumer Credit Choices. (2014) 2014 Boulder Summer Conference on Consumer Financial Decision Making (Boulder, Colo.) [Conference presentation]

Bueren, Eckart ; Hüschelrath, Kai ; Veith, Tobias (2014) Time is money - how much money is time? : Interest and inflation in competition law actions for damages. Open Access ZEW Discussion Papers Mannheim 14-008 [Working paper]
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Doerrenberg, Philipp ; Peichl, Andreas (2014) The impact of redistributive policies on inequality in OECD countries. Open Access ZEW Discussion Papers Mannheim 14-012 [Working paper]
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Lichter, Andreas ; Peichl, Andreas ; Siegloch, Sebastian (2014) Exporting and labor demand : micro-level evidence from Germany. Open Access ZEW Discussion Papers Mannheim 14-013 [Working paper]
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Lichter, Andreas ; Peichl, Andreas ; Siegloch, Sebastian (2014) The own-wage elasticity of labor demand: a meta-regression analysis. Open Access ZEW Discussion Papers Mannheim 14-016 [Working paper]
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Fitzenberger, Bernd ; Licklederer, Stefanie (2014) Skill formation, career planning, and transitions : the last two years in a German lower track secondary school. Open Access ZEW Discussion Papers Mannheim 14-026 [Working paper]
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Botezat, Alina ; Pfeiffer, Friedhelm (2014) The impact of parents migration on the well-being of children left behind - initial evidence from Romania. Open Access ZEW Discussion Papers Mannheim 14-029 [Working paper]
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Finke, Katharina ; Heckemeyer, Jost H. ; Spengel, Christoph (2014) Assessing the impact of introducing an ACE regime : a behavioural corporate microsimulation analysis for Germany. Open Access ZEW Discussion Papers Mannheim 14-033 [Working paper]
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Heinemann, Friedrich ; Janeba, Eckhard ; Schröder, Christoph ; Streif, Frank (2014) Fiscal rules and compliance expectations - evidence for the German debt brake. Open Access ZEW Discussion Papers Mannheim 14-034 [Working paper]
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Löffler, Max ; Peichl, Andreas ; Siegloch, Sebastian (2014) Structural labor supply models and wage exogeneity. Open Access ZEW Discussion Papers Mannheim 14-040 [Working paper]
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Edmark, Karin ; Frölich, Markus ; Wondratschek, Verena (2014) Sweden’s school choice reform and equality of opportunity. Open Access ZEW Discussion Papers Mannheim 14-041 [Working paper]
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Hoang, Cung Truong ; Hüschelrath, Kai ; Laitenberger, Ulrich ; Smuda, Florian (2014) Determinants of self-reporting under the European corporate leniency program. Open Access ZEW Discussion Papers Mannheim 14-043 [Working paper]
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Evers, Maria Theresia ; Finke, Katharina ; Matenaer, Sebastian ; Meier, Ina ; Zinn, Benedikt (2014) Evidence on book-tax differences and disclosure quality based on the notes to the financial statements. Open Access ZEW Discussion Papers Mannheim 14-047 [Working paper]
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Fuest, Clemens ; Heinemann, Friedrich ; Schröder, Christoph (2014) A viable insolvency procedure for sovereigns (VIPS) in the euro area. Open Access ZEW Discussion Papers Mannheim 14-053 [Working paper]
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Mohrenweiser, Jens ; Pfeiffer, Friedhelm (2014) Coaching disadvantaged young people : evidence from firm level data. Open Access ZEW Discussion Papers Mannheim 14-054 [Working paper]
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Smuda, Florian ; Bougette, Patrice ; Hüschelrath, Kai (2014) Determinants of the duration of European appellate court proceedings in cartel cases. Open Access ZEW Discussion Papers Mannheim 14-062 [Working paper]
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Hüschelrath, Kai ; Smuda, Florian (2014) The appeals process : an empirical assessment. Open Access ZEW Discussion Papers Mannheim 14-063 [Working paper]
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Rasel, Fabienne (2014) Combining technology and work organization : an analysis of complementarity between IT and decentralization across firms of different size. Open Access ZEW Discussion Papers Mannheim 14-071 [Working paper]
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Finke, Katharina ; Fuest, Clemens ; Nusser, Hannah ; Spengel, Christoph (2014) Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting? Open Access ZEW Discussion Papers Mannheim 14-073 [Working paper]
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Bonczek, Thomas ; Fuest, Clemens ; Schröder, Michael (2014) Who is afraid of the asset quality review? : potential losses and capital shortfalls in the European banking system. Open Access ZEW Discussion Papers Mannheim 14-074 [Working paper]
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Doerrenberg, Philipp ; Peichl, Andreas ; Siegloch, Sebastian (2014) Sufficient statistic or not? The elasticity of taxable income in the presence of deduction possibilities. Open Access ZEW Discussion Papers Mannheim 14-078 [Working paper]
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Harrington Jr., Joseph E. ; Hüschelrath, Kai ; Laitenberger, Ulrich ; Smuda, Florian (2014) The discontent cartel member and cartel collapse : the case of the German cement cartel. Open Access ZEW Discussion Papers Mannheim 14-084 [Working paper]
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Franke, Benedikt ; Simons, Dirk ; Voeller, Dennis (2014) How do employment tax credits work? : an analysis of the German inheritance tax. Open Access ZEW Discussion Papers Mannheim 14-090 [Working paper]
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Fink, Nikolaus ; Schmidt-Dengler, Philipp ; Stahl, Konrad ; Zulehner, Christine (2014) Registered cartels in Austria - coding protocol. Open Access ZEW Discussion Papers Mannheim 14-057 [Working paper]
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Oestreicher, Andreas ; Scheffler, Wolfram ; Spengel, Christoph ; Finke, Katharina ; Heckemeyer, Jost H. ; Kimpel, Gerrit ; Köstler, Melanie ; Vorndamme, Dorothea (2014) Gemeinsame Körperschaftsteuer-Bemessungsgrundlage (GKB) bzw. Gemeinsame Unternehmensteuer-Bemessungsgrundlage (GUB) : eine steuerliche Folgenabschätzung für Deutschland. Steuer und Wirtschaft : StuW Köln 91 4 326-343 [Article]

Hussinger, Katrin ; Pacher, Sebastian (2014) Information ambiguity and firm value. Open Access ZEW Discussion Papers Mannheim 14-093 [Working paper]
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Dolls, Mathias ; Fuest, Clemens ; Neumann, Dirk ; Peichl, Andreas (2014) An unemployment insurance scheme for the euro area? : a comparison of different alternatives using micro data. Open Access ZEW Discussion Papers Mannheim 14-095 [Working paper]
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Gibbs, Michael ; Neckermann, Susanne ; Siemroth, Christoph (2014) A field experiment in motivating employee ideas. Open Access ZEW Discussion Papers Mannheim 14-096 [Working paper]
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Dick, Christian D. ; Jaroszek, Lena Knowing What Not to Do: Financial Literacy and Consumer Credit Choices. (2014) 2014 FMA Annuel Meeting (Nashville, Tenn.) [Conference presentation]

Dick, Christian D. ; Jaroszek, Lena Knowing What Not to Do: Financial Literacy and Consumer Credit Choices. (2014) Jahrestagung des Vereins für Socialpolitik 2014 (Hamburg, Germany) [Conference presentation]

Evers, Lisa ; Spengel, Christoph (2014) Effective tax rates under IP tax planning. Open Access ZEW Discussion Papers Mannheim 14-111 [Working paper]
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Evers, Maria Theresia ; Finke, Katharina ; Köstler, Melanie ; Meier, Ina ; Scheffler, Wolfram ; Spengel, Christoph (2014) Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU : Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen. Open Access ZEW Discussion Papers Mannheim 14-112 [Working paper]
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Heckemeyer, Jost H. ; Richter, Katharina ; Spengel, Christoph (2014) Tax planning of R&D intensive multinationals. Open Access ZEW Discussion Papers Mannheim 14-114 [Working paper]
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Kontbay-Busun, Sine ; Peichl, Andreas (2014) Multidimensional affluence in income and wealth in the eurozone : a cross country comparison using the HFCS. Open Access ZEW Discussion Papers Mannheim 14-124 [Working paper]
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Geys, Benny ; Heinemann, Friedrich ; Kalb, Alexander (2014) Local Government Efficiency in German Municipalities. Raumforschung und Raumordnung : RuR Berlin [u.a.] 71 4 283-293 [Article]

Streif, Frank Tax Competition from a European Perspective. (2014) 6. Ökonomischer Workshop IAAEU (Trier, Germany) [Conference presentation]

Streif, Frank Tax Competition from a European Perspective. (2014) Euroframe Conference - What future for taxation in the EU? (Paris, France) [Conference presentation]

Streif, Frank Tax Competition from a European Perspective. (2014) Workshop Empirische Steuerforschung (Mannheim, Germany) [Conference presentation]

Streif, Frank ; Bräutigam, Rainer ECJ case law in the area of direct taxation. (2014) 1st MaTax Workshop (Mannheim, Germany) [Conference presentation]

ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (2014) ZEW-Jahresbericht 2013. Open Access Mannheim 18 [Working paper]
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Bertschek, Irene ; Niebel, Thomas ; Ohnemus, Jörg ; Rasel, Fabienne ; Saam, Marianne ; Schulte, Patrick ; Schleife, Katrin ; Stiehler, Andreas ; Ortwein, Tobias ; Heinzl, Armin ; Nöhren, Marko (2014) Produktivität IT-basierter Dienstleistungen : wie kann man sie messen und steuern? Open Access ZEW-Dokumentation Mannheim 14-02 [Working paper]
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Ernst, Christof ; Richter, Katharina ; Riedel, Nadine (2014) Corporate taxation and the quality of research and development. International Tax and Public Finance New York, NY 21 4 694-719 [Article]

Lichter, Andreas ; Peichl, Andreas ; Siegloch, Sebastian Exporting and labour demand: Micro‐level evidence from Germany. Doorley, Karina 1-34 In: 17th IZA European Summer School in Labor Economics : Buch/Ammersee, Germany, May 12, 2014 - May 18, 2014, IZA - Conference Program (2014) Bonn 17th SUMS (Buch, Germany) [Conference or workshop publication]

Lichter, Andreas ; Peichl, Andreas ; Siegloch, Sebastian (2014) The own-wage elasticity of labor demand: A meta-regression analysis. IZA Discussion Papers Bonn 7958 [Working paper]

Peichl, Andreas ; Pestel, Nico ; Siegloch, Sebastian ; Sommer, Eric (2014) Bundestagswahlkampf 2013: Klientelpolitik durch Steuerreform? Perspektiven der Wirtschaftspolitik : PWP Berlin [u.a.] 15 2 182-194 [Article]

2013

Lutz, Benjamin Johannes ; Pigorsch, Uta ; Rotfuß, Waldemar (2013) Nonlinearity in cap-and-trade systems: the EUA price and its fundamentals. Open Access ZEW Discussion Papers Mannheim 13-001 [Working paper]
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Kroencke, Tim A. ; Schindler, Felix ; Sebastian, Steffen ; Theissen, Erik ORCID: 0000-0003-4460-8168 (2013) GDP mimicking portfolios and the cross-section of stock returns. Open Access ZEW Discussion Papers Mannheim 13-026 [Working paper]
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Spengel, Christoph ; Evers, Lisa ; Evers, Maria Theresia ; Scheuering, Uwe ; Streif, Frank (2013) Die Folgen von Substanzsteuern für Familienunternehmen, Staat und Gesellschaft. München [Book]

Finke, Katharina ; Heckemeyer, Jost H. ; Reister, Timo ; Spengel, Christoph (2013) Impact of Tax Rate Cum Cum Base Broadening Reforms on Heterogeneous Firms - Learning from the German Tax Reform 2008. FinanzArchiv Tübingen 69 1 72-114 [Article]

Spengel, Christoph ; Evers, Lisa ; Evers, Maria Theresia (2013) Probleme einer Vermögensteuer in Deutschland - eine ökonomische Analyse. Vierteljahrshefte zur Wirtschaftsforschung Berlin 82 1 129-149 [Article]

Fuest, Clemens ; Spengel, Christoph ; Finke, Katharina ; Heckemeyer, Jost H. ; Nusser, Hannah (2013) Profit Shifting and ‘Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform. Open Access ZEW Discussion Papers Mannheim 13-044 [Working paper]
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Evers, Lisa ; Evers, Maria Theresia ; Heinemann, Friedrich ; Kraus, Margit Stiftung Familienunternehmen, Zentrum für Europäische Wirtschaftsforschung GmbH (2013) Länderindex der Stiftung Familienunternehmen. München ; Mannheim [Book]

Bertschek, Irene ; Hogrefe, Jan ; Rasel, Fabienne (2013) Trade and technology: new evidence on the productivity sorting of firms. Open Access ZEW Discussion Papers Mannheim 13-042 [Working paper]
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Spengel, Christoph ; Streif, Frank (2013) Von der Wiederbelebung einer Vermögensbesteuerung in Deutschland ist abzuraten. Ifo-Schnelldienst München 66 14 9-13 [Article]

Evers, Lisa ; Miller, Helen ; Spengel, Christoph (2013) Intellectual property box regimes : effective tax rates and tax policy considerations. Open Access ZEW Discussion Papers Mannheim 13-070 [Working paper]
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Fuest, Clemens ; Spengel, Christoph ; Finke, Katharina ; Heckemeyer, Jost H. ; Nusser, Hannah (2013) Profit shifting and "aggressive" tax planning by multinational firms : issues and options for reform. Open Access ZEW Discussion Papers Mannheim 13-078 [Working paper]
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Bargain, Olivier ; Peichl, Andreas (2013) Steady-state labor supply elasticities : a survey. Open Access ZEW Discussion Papers Mannheim 13-084 [Working paper]
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Feld, Lars P. ; Ruf, Martin ; Scheuering, Uwe ; Schreiber, Ulrich ; Voget, Johannes (2013) Effects of territorial and worldwide corporation tax systems on outbound M&As. Open Access ZEW Discussion Papers Mannheim 13-088 [Working paper]
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Heinemann, Friedrich ; Janeba, Eckhard ; Moessinger, Marc-Daniel ; Schröder, Christoph (2013) Revenue autonomy preference in German state parliaments. Open Access ZEW Discussion Papers Mannheim 13-090 [Working paper]
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Wondratschek, Verena ; Edmark, Karin ; Frölich, Markus (2013) The short- and long-term effects of school choice on student outcomes : evidence from a school choice reform in Sweden. Open Access ZEW Discussion Papers Mannheim 13-105 [Working paper]
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Dolls, Mathias ; Fuest, Clemens ; Neumann, Dirk ; Peichl, Andreas (2013) Fiscal integration in the eurozone : economic effects of two key scenarios. Open Access ZEW Discussion Papers Mannheim 13-106 [Working paper]
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Bertschek, Irene ; Niebel, Thomas (2013) Mobile and more productive? : firm-level evidence on the productivity effects of mobile internet use at the early stage of diffusion. Open Access ZEW Discussion Papers Mannheim 13-118 [Working paper]
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Finke, Katharina ; Spengel, Christoph (2013) Die Kirchhof'sche Einkommens- und Unternehmensbesteuerung aus ökonomischer Sicht. Steuer und Wirtschaft : StuW Köln 90 3 256-265 [Article]

Fuest, Clemens ; Spengel, Christoph ; Finke, Katharina ; Heckemeyer, Jost H. ; Nusser, Hannah (2013) Handlungsoptionen gegen aggressive Steuerplanung. Der Betrieb : DB Düsseldorf 66 38 33-36 [Article]

Fuest, Clemens ; Spengel, Christoph ; Finke, Katharina ; Heckemeyer, Jost H. ; Nusser, Hannah (2013) Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform. World Tax Journal : WTJ Amsterdam 5 3 307-324 [Article]

Heinemann, Friedrich ; Kocher, Martin (2013) Tax compliance under tax regime changes. International Tax and Public Finance New York, NY [u.a.] 20 2 225-246 [Article]

Osterloh, Steffen ; Heinemann, Friedrich (2013) The political economy of corporate tax harmonization - Why do European politicians (dis)like minimum tax rates? European Journal of Political Economy Amsterdam [u.a.] 29 18-37 [Article]

Heinemann, Friedrich (2013) EU-Kohäsionspolitik: Finanzielle Fehlanreize und die Suche nach dem europäischen Mehrwert. Zeitschrift für Wirtschaftspolitik Stuttgart 62 1 58-69 [Article]

Bischoff, Ivo ; Heinemann, Friedrich ; Hennighausen, Tanja (2013) What Makes Me See Inequality as Just? Schmollers Jahrbuch Berlin 133 1 1-21 [Article]

ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (2013) ZEW-Jahresbericht 2012. Open Access Mannheim 17 [Working paper]
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Bertschek, Irene ; Bonin, Holger ; Egeln, Jürgen ; Fuest, Clemens ; Heinemann, Friedrich ; Hüschelrath, Kai ; Kappler, Marcus ; Licht, Georg ; Löschel, Andreas ; Schröder, Michael (2013) Herausforderungen für die deutsche Wirtschafts- und Finanzpolitik in der Legislaturperiode 2013-2017. Open Access ZEW policy brief Mannheim 2013-08 [Working paper]
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Frey, Bruno S. ; Gibbs, Michael ; Neckermann, Susanne ; Bradler, Christiane ; Warnke, Arne Jonas ; Siemroth, Christoph (2013) Incentives and creativity. Open Access ZEW policy brief Mannheim 2013-04 [Working paper]
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Doerr, Annabelle ; Fitzenberger, Bernd ; Kruppe, Thomas ; Paul, Marie ; Strittmatter, Anthony The Award of a Training Voucher and Labor Market Outcomes. Jahrestagung / Verein für Socialpolitik 2013 No. D07-V3 In: Jahrestagung des Vereins für Socialpolitik 2013 : Wettbewerbspolitik und Regulierung in einer globalen Wirtschaftsordnung (2013) Kiel VfS-Jahrestagung 2013 (Düsseldorf, Germany) [Conference or workshop publication]

Bargain, Olivier ; Dolls, Mathias ; Fuest, Clemens ; Neumann, Dirk ; Peichl, Andreas ; Pestel, Nico ; Siegloch, Sebastian (2013) Fiscal union in Europe? Redistributive and stabilizing effects of a European tax-benefit system and fiscal equalization mechanism. Economic Policy Oxford 28 75 375-422 [Article]

Peichl, Andreas ; Pestel, Nico ; Siegloch, Sebastian (2013) Ist Deutschland wirklich so progressiv? Einkommensumverteilung im europäischen Vergleich. Vierteljahrshefte zur Wirtschaftsforschung Berlin 82 1 111-127 [Article]

2012

Spengel, Christoph ; Oestreicher, Andreas (2012) Common Corporate Tax Base (CCTB) in the EU : Impact on the Size of Tax Bases and Effective Tax Burden. ZEW Economic Studies Heidelberg [u.a.] 43 [Book]

Spengel, Christoph ; Lazar, Sebastian ; Evers, Lisa ; Zinn, Benedikt (2012) Romania'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 States. Open Access Discussion Paper / ZEW Mannheim 12-003 [Working paper]
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Janeba, Eckhard ; Osterloh, Steffen (2012) Tax and the city - a theory of local tax competition and evidence for Germany. Open Access ZEW Discussion Papers Mannheim 12-005 [Working paper]
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ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (2012) ZEW-Jahresbericht 2011. Open Access Mannheim 16 [Working paper]
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Schröder, Michael ; Borell, Mariela ; Gropp, Reint ; Iliewa, Zwetelina ; Jaroszek, Lena ; Lang, Gunnar ; Schmidt, Sandra ; Trela, Karl (2012) The role of investment banking for the German economy. Open Access ZEW-Dokumentation Mannheim 12-01 [Working paper]
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Woywode, Michael ; Strohmeyer, Robert ; Tonoyan, Vartuhi ; Licht, Georg ; Eckert, Thomas ; Sellenthin, Mark O. ; Crass, Dirk ; Pfirrmann, Oliver ; Heinrich, Stephan Zentrum für Europäische Wirtschaftsforschung, Prognos AG, Institut für Mittelstandsforschung an der Universität Mannheim (2012) Ex‐post‐Evaluierung der Fördermaßnahmen BioChance und BioChancePlus im Rahmen der Systemevaluierung "KMU‐innovativ" : Begleit‐ und Wirkungsforschung zur Hightech‐Strategie. Open Access Mannheim [Report]
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Berg, Gerard J. van den ; Pinger, Pia ; Schoch, Johannes (2012) Instrumental variable estimation of the causal effect of hunger early in life on health later in life. Open Access ZEW Discussion Papers Mannheim 12-019 [Working paper]
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Hunold, Matthias ; Röller, Lars-Hendrik ; Stahl, Konrad (2012) Backwards integration and strategic delegation. Open Access ZEW Discussion Papers Mannheim 12-022 [Working paper]
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Hogrefe, Jan ; Yao, Yao (2012) Offshoring and labor income risk. Open Access ZEW Discussion Papers Mannheim 12-025 [Working paper]
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Spengel, Christoph ; Ortmann-Babel, Martina ; Zinn, Benedikt ; Matenaer, Sebastian (2012) A Common Corporate Tax Base for Europe: an impact assessment of the Draft Council Directive on a CC(C)TB. Open Access ZEW Discussion Papers Mannheim 12-039 [Working paper]
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Zinn, Benedikt ; Spengel, Christoph (2012) Book-tax conformity: empirical evidence from Germany. Open Access ZEW Discussion Papers Mannheim 12-051 [Working paper]
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Spengel, Christoph ; Finke, Katharina ; Heckemeyer, Jost H. (2012) Konsequenzen einer zinsbereinigten Bemessungsgrundlage für die Steuerbelastung deutscher Unternehmen und das Steueraufkommen : Langversion. Mannheim [Report]

Bellingwout, Jaap ; Evers, Lisa ; Heckemeyer, Jost H. ; Spengel, Christoph (2012) Corporate Taxation of Headquarter Services in Europe : Study on behalf of the Dutch Ministry of Economic Affairs, Agriculture and Innovation. Mannheim [Report]

Spengel, Christoph ; Evers, Lisa ; Zinn, Benedikt (2012) Unternehmensbesteuerung in Deutschland : eine kritische Bewertung und Handlungsempfehlungen für die aktuelle Steuerpolitik. München [Book]

Spengel, Christoph ; Zöllkau, York (2012) Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income : An International Comparison. Berlin [u.a.] [Book]

Spengel, Christoph ; Elschner, Christina ; Endres, Dieter ; Bartholmeß, Alexandra ; Dreßler, Daniel ; Evers, Lisa ; Evers, Maria Theresia ; Finke, Katharina ; Heckemeyer, Jost H. ; Richter, Katharina ; Scheuering, Uwe (2012) Effective Tax Levels using the Devereux/Griffith Methodology : Project for the EU Commission TAXUD/2008/CC/099, Final Report 2012. Mannheim [Report]

Heinemann, Friedrich (2012) Die Europäische Schuldenkrise: Ursachen und Lösungsstrategien. Review of economics = Jahrbuch für Wirtschaftswissenschaften Stuttgart 63 1 18-41 [Article]

Heinemann, Friedrich ; Moessinger, Marc-Daniel ; Osterloh, Steffen (2012) Feigenblatt oder fiskalische Zeitenwende? Zur potenziellen Wirksamkeit des Fiskalvertrags. Integration Baden-Baden 35 3 167-182 [Article]

Heinemann, Friedrich (2012) FIRE for the Euro: A Superior Way to Bond Market Stabilization. Jahrbücher für Nationalökonomie und Statistik = Journal of Economics and Statistics Stuttgart 232 6 702-709 [Article]

Heinemann, Friedrich ; Hennighausen, Tanja (2012) Understanding Public Debt Preferences. FinanzArchiv Tübingen 68 4 406-430 [Article]

Kalb, Alexander ; Geys, Benny ; Heinemann, Friedrich (2012) Value for money? German local government efficiency in a comparative perspective. Applied Economics Abingdon [u.a.] 44 2 201-218 [Article]

Licht, Georg ; Pfirrmann, Oliver ; Strohmeyer, Robert ; Heinrich, Stephan ; Tonoyan, Vartuhi ; Eckert, Thomas ; Woywode, Michael ; Crass, Dirk ; Sellenthin, Mark O. (2012) Begleit- und Wirkungsforschung zur Hightech-Strategie : Ex-Post-Evaluierung der Fördermaßnahmen BioChance und BioChancePlus im Rahmen der Systemevaluierung. Open Access ZEW-Dokumentation Mannheim 12-05 [Working paper]
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Aschhoff, Birgit ; Astor, Michael ; Crass, Dirk ; Eckert, Thomas ; Heinrich, Stephan ; Licht, Georg ; Rammer, Christian ; Riesenberg, Daniel ; Rüffer, Niclas ; Strohmeyer, Robert ; Tonoyan, Vartuhi ; Woywode, Michael (2012) Systemevaluierung "KMU-innovativ". Open Access ZEW-Dokumentation Mannheim 12-04 [Working paper]
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2011

Ernst, Christof ; Spengel, Christoph (2011) Taxation, R&D tax incentives and patent application in Europe. Open Access Discussion Paper / ZEW Mannheim 11-024 [Working paper]
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Gottschalk, Sandra ; Niefert, Michaela ; Licht, Georg ; Hauer, Annegret ; Keese, Detlef ; Woywode, Michael (2011) Die volkswirtschaftliche Bedeutung der Familienunternehmen : Aktualisierung 2011. Open Access München [Book]
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ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (2011) ZEW-Jahresbericht 2010. Open Access Mannheim 15 [Working paper]
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Evers, Lisa ; Eichfelder, Sebastian (2011) Der Mannheimer Katalog für eine Vereinfachung des Steuerrechts und das Steuervereinfachungsgesetz 2011. Steuer und Wirtschaft : StuW Köln 88 3 224-235 [Article]

Hüschelrath, Kai ; Leheyda, Nina ; Beschorner, Patrick (2011) The deterrent effect of antitrust sanctions : evidence from Switzerland. The Antitrust Bulletin Thousand Oaks, CA [u.a.] 56 2 427-460 [Article]

Leheyda, Nina ; Beschorner, Patrick ; Hüschelrath, Kai (2011) The effects of the block exemption regulation reform on the Swiss car market. European Competition Law Review : ECLR London 32 10 41-48 [Article]

Leheyda, Nina ; Beschorner, Patrick ; Hüschelrath, Kai (2011) Ex-post assessment of merger effects : the case of Pfizer and Pharmacia (2003). Journal of Advanced Research in Law and Economics : JARLE Craiova ; Frankfurt, M. 2 1 18-47 [Article]

2010

Elschner, Christina ; Ernst, Christof ; Spengel, Christoph (2010) Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland - Eine empirische Analyse verschiedener Gestaltungsoptionen. Open Access ZEW Discussion Papers Mannheim 10-019 [Working paper]
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Finke, Katharina ; Heckemeyer, Jost H. ; Reister, Timo ; Spengel, Christoph (2010) Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008. Open Access ZEW Discussion Papers Mannheim 10-036 [Working paper]
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Dreßler, Daniel ; Overesch, Michael (2010) Investment impact of tax loss treatment : empirical insights from a panel of multinationals. Open Access Discussion Paper / ZEW Mannheim 10-097 [Working paper]
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ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (2010) ZEW-Jahresbericht 2009. Open Access Mannheim 14 [Working paper]
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Hüschelrath, Kai ; Leheyda, Nina (2010) A methodology for the evaluation of competition policy. European Competition Journal London [u.a.] 6 2 397-425 [Article]

Hüschelrath, Kai ; Leheyda, Nina ; Beschorner, Patrick (2010) Assessing the effects of a road-surfacing cartel in Switzerland. Journal of Competition Law & Economics Oxford 6 2 335-374 [Article]

2009

ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (2009) ZEW-Jahresbericht 2008. Open Access Mannheim 13 [Working paper]
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Schröder, Michael ; Gans, Julia (2009) Bilanzielle Behandlung von hybriden Finanzinstrumenten : eine Übersicht. Open Access ZEW Discussion Papers Mannheim 09-009 [Working paper]
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Oestreicher, Andreas ; Reister, Timo ; Spengel, Christoph (2009) Common corporate tax base (CCTB) and effective tax burdens in the EU member states. Open Access Discussion Paper / ZEW Mannheim 09-026 [Working paper]
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Elschner, Christina ; Heckemeyer, Jost H. ; Spengel, Christoph (2009) Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union. Open Access ZEW Discussion Papers Mannheim 09-034 [Working paper]
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2008

ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (2008) ZEW-Jahresbericht 2007. Open Access Mannheim 12 [Working paper]
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Reister, Timo ; Spengel, Christoph ; Finke, Katharina ; Heckemeyer, Jost H. (2008) ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM). Open Access ZEW Discussion Papers Mannheim 08-117 [Working paper]
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Ernst, Christof ; Heinemann, Friedrich ; Kappler, Marcus ; Kraus, Margit ; Spengel, Christoph Stiftung Familienunternehmen, Zentrum für Europäische Wirtschaftsforschung GmbH (2008) Länderindex der Stiftung Familienunternehmen. München ; Mannheim [Book]

2007

Wichert, Laura ; Wilke, Ralf A. (2007) Application of a Simple Nonparametric Conditional Quantile Function Estimator in Unemployment Duration Analysis. Open Access ZEW Discussion Papers Mannheim 05-67 [Working paper]
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Borgloh, Sarah ; Kupferschmidt, Frank ; Wigger, Berthold U. (2007) Verteilungseffekte der öffentlichen Finanzierung der Hochschulbildung in Deutschland: Eine Längsschnittbetrachtung auf der Basis des Sozioökonomischen Panels. Open Access [Working paper]
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Oestreicher, Andreas ; Spengel, Christoph (2007) Tax Harmonisation in Europe : The Determination of Corporate Taxable Income in the EU Member States. Open Access Discussion Paper / ZEW Mannheim 07-035 [Working paper]
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Kruppe, Thomas ; Müller, Eva M. ; Wichert, Laura ; Wilke, Ralf A. (2007) On the Definition of Unemployment and its Implementation in Register Data - The Case of Germany. Open Access ZEW Discussion Papers Mannheim 07-041 [Working paper]
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Spengel, Christoph ; Wendt, Carsten (2007) Harmonisierung der Konzernbesteuerung innerhalb und an den Außengrenzen der Europäischen Union. Open Access ZEW Discussion Papers Mannheim 07-043 [Working paper]
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ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (2007) ZEW-Jahresbericht 2006. Open Access Mannheim 11 [Working paper]
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Fitzenberger, Bernd ; Osikominu, Aderonke ; Völter, Robert (2007) Get Training or Wait? Long-Run Employment Effects of Training Programs for the Unemployed in West Germany. Open Access ZEW Discussion Papers Mannheim 06-039 [Working paper]
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Heinemann, Friedrich ; Janeba, Eckhard (2007) The Globalization of Tax Policy : What German Politicians Believe. Open Access ZEW Discussion Papers Mannheim 07-057 [Working paper]
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Dürsch, Peter ; Servátka, Maros (2007) Risky punishment and reward in the prisoner's dilemma. Open Access Rationalitätskonzepte, Entscheidungsverhalten und ökonomische Modellierung Mannheim 07-62 [Working paper]
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Kruppe, Thomas ; Müller, Eva M. ; Wichert, Laura ; Wilke, Ralf A. (2007) On the Definition of Unemployment and its Implementation in Register Data - The Case of Germany. FDZ-Methodenreport / Forschungsdatenzentrum der Bundesagentur für Arbeit Nürnberg 3 [Working paper]

Spengel, Christoph ; Reister, Timo (2007) Schriftliche Stellungnahme des Zentrums für Europäische Wirtschaftsforschung (ZEW) für die öffentliche Anhörung zu dem Gesetzentwurf 16/4841 und weiteren Anträgen am Mittwoch, 25. April 2007. Mannheim [Report]

Spengel, Christoph ; Reister, Timo (2007) Schriftliche Stellungnahme des Zentrums für Europäische Wirtschaftsforschung (ZEW) für die öffentliche Anhörung zu dem Gesetzentwurf 16/4841 und weiteren Anträgen am Montag, 7. Mai 2007 / Anhörung zur Abgeltungsteuer. Mannheim [Report]

Reister, Timo ; Spengel, Christoph ; Wendt, Carsten (2007) Steuerreform 2008 : Gewinner und Verlierer im deutschen Mittelstand. ZEW-News : Forschungsergebnisse, Veranstaltungen, Veröffentlichungen Mannheim 2007 4 1-2 [Article]

Elschner, Christina ; Ernst, Christof ; Heckemeyer, Jost H. (2007) BAK Taxation Index 2007 : Effective Tax Burden of Companies and on Highly Qualified Manpower. Basel; Mannheim [Report]

Reister, Timo (2007) Bundestag verabschiedet Gesetz zur Unternehmensteuerreform 2008. Status: Recht Düsseldorf 7 232-234 [Article]

2006

Buettner, Thiess ; Overesch, Michael ; Schreiber, Ulrich ; Wamser, Georg (2006) The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions. Open Access ZEW Discussion Papers Mannheim 06-068 [Working paper]
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Overesch, Michael ; Schreiber, Ulrich (2006) Does Accounting for Taxes on Income Provide Information about Tax Planning Performance? – Evidence from German Multinationals. Open Access Discussion Paper / ZEW Mannheim 06-072 [Working paper]
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Overesch, Michael (2006) Transfer Pricing of Intrafirm Sales as a Profit Shifting Channel – Evidence from German Firm Data. Open Access ZEW Discussion Papers Mannheim 06-084 [Working paper]
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ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (2006) ZEW-Jahresbericht 2005. Open Access Mannheim 10 [Working paper]
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Reister, Timo (2006) Eckpunkte der Unternehmenssteuerreform 2008 : Tarifbelastung sinkt auf ca. 30 % ; Gegenfinanzierungsmaßnahmen betreffen vor allem Zinsen und Abschreibungen ; Großer Wurf bleibt aus. Status: Recht Düsseldorf 12 11 [Article]

2005

ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (2005) ZEW-Jahresbericht 2004. Open Access Mannheim 9 [Working paper]
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Becker, Johannes ; Fuest, Clemens ; Spengel, Christoph (2005) Konzernsteuerquote und Investitionsverhalten. Open Access Discussion Paper / ZEW Mannheim 05-33 [Working paper]
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Jacobs, Otto H. ; Spengel, Christoph ; Stetter, Thorsten ; Wendt, Carsten (2005) EU Company Taxation in Case of a Common Tax Base : A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer. Open Access ZEW Discussion Papers Mannheim 05-37 [Working paper]
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Spengel, Christoph ; Elschner, Christina (2005) Besteuerung von Expatriates: Deutschland im europäischen Mittelfeld. ZEW-News Mannheim 5 1-2 [Article]

Spengel, Christoph ; Schäfer, Anne (2005) Die steuerliche Betriebsstätte muss im Zeitalter von IKT neu definiert werden. ZEW-News Mannheim 5 4 [Article]

Spengel, Christoph ; Wendt, Carsten (2005) Unternehmenssteuerbelastung in Europa bei harmonisierter Bemessungsgrundlage. ZEW-News Mannheim 7/8 7 [Article]

2004

Fitzenberger, Bernd ; Spitz, Alexandra (2004) Die Anatomie des Berufswechsels : Eine empirische Bestandsaufnahme auf Basis der BIBB/IAB-Daten 1998/1999. Open Access ZEW Discussion Papers Mannheim 04-005 [Working paper]
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Fitzenberger, Bernd ; Speckesser, Stefan (2004) Eine ökonomische Einordnung der Förderung der beruflichen Weiterbildung im Rahmen der Aktiven Arbeitsmarktpolitik. Open Access ZEW Discussion Papers Mannheim 04-23 [Working paper]
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Fitzenberger, Bernd ; Wilke, Ralf A. (2004) Unemployment Durations in West-Germany : Before and After the Reform of the Unemployment Compensation System During the 1980s. Open Access Discussion Paper / ZEW Mannheim 04-24 [Working paper]
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Schäfer, Anne ; Spengel, Christoph (2004) International Tax Planning in the Age of ICT. Open Access ZEW Discussion Papers Mannheim 04-27 [Working paper]
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ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (2004) ZEW-Jahresbericht 2003. Open Access Mannheim 8 [Working paper]
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Ghimbos, Claudiu ; Spengel, Christoph ; Wendt, Carsten (2004) Deutschland: Erbschaftsteuerbelastung nur bei geringen Vermögen niedrig. ZEW-News Mannheim 10 3 [Article]

Spengel, Christoph (2004) Die internationale Unternehmensbesteuerung im Wandel. ZEW-News Mannheim 2004 12 5 [Article]

Finkenzeller, Martin ; Spengel, Christoph (2004) Effektive Steuerbelastung in den neuen EU-Mitgliedsstaaten: Steuerreform machen Standorte noch attraktiver. ZEW-News Mannheim 2004 12 1-2 [Article]

Finkenzeller, Martin ; Spengel, Christoph (2004) Recent Tax Reforms Increase Tax Attractiveness of New Member States. ZEW-News. English Edition Mannheim 2004 4 1-2 [Article]

2003

Schäfer, Anne ; Spengel, Christoph (2003) The Impact of ICT on Profit Allocation within Multinational Groups : Arm's Length Pricing or Formula Apportionment? Open Access Discussion Paper / ZEW Mannheim 03-53 [Working paper]
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Franz, Wolfgang (2003) Will the (German) NAIRU Please Stand up? Open Access Mannheim [Working paper]
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Jacobs, Otto H. ; Spengel, Christoph ; Hermann, Rico A. ; Stetter, Thorsten (2003) Steueroptimale Rechtsformwahl : Personengesellschaften besser als Kapitalgesellschaften. Open Access ZEW Discussion Papers Mannheim 03-30 [Working paper]
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ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (2003) ZEW-Jahresbericht 2002. Open Access Mannheim 7 [Working paper]
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Jacobs, Otto H. ; Schreiber, Ulrich ; Spengel, Christoph ; Gutekunst, Gerd ; Lammersen, Lothar (2003) Stellungnahme zum Steuervergünstigungsabbaugesetz und zu weiteren steuerlichen Maßnahmen. Open Access ZEW-Dokumentation Mannheim 03-01 [Working paper]
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Lammersen, Lothar ; Schwager, Robert ; Elschner, Christina (2003) Besteuerung Hochqualifizierter belastet deutsche Unternehmen doppelt. ZEW-News Mannheim 7/8 7 [Article]

Gutekunst, Gerd ; Spengel, Christoph (2003) Tax Haven or High-Tax Country? ZEW-News. English Edition Mannheim 2003 2 2 [Article]

2002

ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (2002) ZEW-Jahresbericht 2001. Open Access Mannheim 6 [Working paper]
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Schäfer, Anne ; Spengel, Christoph (2002) ICT and International Corporate Taxation: Tax Attributes and Scope of Taxation. Open Access ZEW Discussion Papers Mannheim 02-81 [Working paper]
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Fitzenberger, Bernd ; Wunderlich, Gaby (2002) The Changing Life Cycle Pattern in Female Employment: A Comparison of Germany and the UK. Open Access Discussion Paper / ZEW Mannheim 02-70 [Working paper]
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Franz, Wolfgang ; Pfeiffer, Friedhelm (2002) The Rationale for Wage Rigidity: Survey Evidence from German and US Firms. Open Access Mannheim [Working paper]
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Schröer, André (2002) Allokationseffekte der Besteuerung im Rahmen des Fremdvergleichsgrundsatzes und des Einheitsprinzips. Open Access ZEW Discussion Papers Mannheim 02-53 [Working paper]
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Spengel, Christoph (2002) Inwieweit eignen sich die International Accounting Standards für die steuerliche Gewinnermittlung? Open Access ZEW Discussion Papers Mannheim 02-52 [Working paper]
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Lammersen, Lothar (2002) Investment Decisions and Tax Revenues Under an Allowance for Corporate Equity. Open Access ZEW Discussion Papers Mannheim 02-47 [Working paper]
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Lammersen, Lothar (2002) The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics. Open Access ZEW Discussion Papers Mannheim 02-46 [Working paper]
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2001

ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (2001) ZEW-Jahresbericht 2000. Open Access Mannheim 5 [Working paper]
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Fitzenberger, Bernd ; Wunderlich, Gaby (2001) The Changing Gender Gap Across the Wage Distribution in the U.K. Open Access ZEW Discussion Papers Mannheim 01-56 [Working paper]
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Schreiber, Ulrich ; Spengel, Christoph ; Lammersen, Lothar (2001) Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten. Open Access Mannheim [Working paper]
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Franz, Wolfgang ; Pfeiffer, Friedhelm (2001) Tarifbindung und die ökonomische Rationalität von Lohnrigiditäten. Open Access ZEW Discussion Papers Mannheim 01-01 [Working paper]
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Gutekunst, Gerd ; Hermann, Rico A. ; Stetter, Thorsten (2001) Deutschland und Frankreich holen auf. EU-Magazin Baden-Baden 33 1 37-38 [Article]

Gutzeit, Martin ; Reichold, Hermann ; Rieble, Volker (2001) Entgeltflexibilisierung aus juristischer Sicht : juristische Beiträge des interdisziplinären Symposiums "Flexibilisierung des Arbeitsentgelts aus ökonomischer und juristischer Sicht" am 25. und 26. Januar 2001 in Mannheim. Open Access ZEW-Dokumentation Mannheim 01-03 [Working paper]
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Spengel, Christoph ; Hermann, Rico A. (2001) Steuer-Belastung. EU-Magazin Baden-Baden 33 5 13-14 [Article]

Gutekunst, Gerd ; Hermann, Rico A. ; Stetter, Thorsten (2001) Steuerreformen in Deutschland und Frankreich entlasten Unternehmen. ZEW-News Mannheim 2001 1/2 6 [Article]

Hermann, Rico A. ; Spengel, Christoph (2001) Tax Burdens in Germany and the US. ZEW-News. English Edition Mannheim 2001 3 5 [Article]

Almus, Matthias ; Prantl, Susanne ; Brüderl, Josef ; Stahl, Konrad ; Woywode, Michael (2001) Die ZEW-Gründerstudie - Konzeption und Erhebung. Open Access ZEW-Dokumentation Mannheim 01-01 [Working paper]
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2000

Winker, Peter ; Beck, Martin (2000) International Spillovers and Feedback: Modelling in a Disequilibrium Framework. Open Access ZEW Discussion Papers Mannheim 00-36 [Working paper]
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Spengel, Christoph (2000) Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung. Open Access ZEW Discussion Papers Mannheim 00-15 [Working paper]
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Franz, Wolfgang ; Gutzeit, Martin ; Lessner, Jan ; Oechsler, Walter A. ; Pfeiffer, Friedhelm ; Reichmann, Lars ; Rieble, Volker ; Roll, Jochen (2000) Flexibilisierung der Arbeitsentgelte und Beschäftigungseffekte : Ergebnisse einer Unternehmensbefragung. Open Access ZEW-Dokumentation Mannheim 00-09 [Working paper]
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Gutekunst, Gerd ; Hermann, Rico A. ; Stetter, Thorsten (2000) Goals of tax reform under threat. ZEW-News : English edition Mannheim 2000 2 3 [Article]

Gutekunst, Gerd ; Hermann, Rico A. ; Stetter, Thorsten (2000) Kernziele der Steuerreform gefährdet. ZEW-News Mannheim 2000 4 1-2 [Article]

Jacobs, Otto H. ; Spengel, Christoph ; Gutekunst, Gerd ; Hermann, Rico A. ; Jaeger, Claudia ; Müller, Katja ; Seybold, Michaela ; Stetter, Thorsten ; Vituschek, Michael (2000) Stellungnahme zum Steuersenkungsgesetz. Open Access ZEW-Dokumentation Mannheim 00-04 [Working paper]
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Jacobs, Otto H. ; Spengel, Christoph ; Vituschek, Michael (2000) Steuerreform 2001: Internationale Wettbewerbsfähigkeit deutscher Unternehmen und Rechtsformwahl. Recht der internationalen Wirtschaft : RIW Frankfurt a. M. 46 9 653-664 [Article]

Schröder, Helmut ; Zwick, Thomas (2000) Identifizierung neuer oder zu modernisierender, dienstleistungsbezogener Ausbildungsberufe und deren Qualifikationsanforderungen. ZEW-Dokumentation Mannheim 00-08 [Working paper]

1999

ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH (1999) ZEW-Jahresbericht 1998/1999. Open Access Mannheim 4 [Working paper]
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Winker, Peter ; Smolny, Werner ; Radowski, Daniel (1999) Modeling German Unification in a Disequilibrium Framework. Open Access [Working paper]
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Radowski, Daniel ; Smolny, Werner ; Winker, Peter (1999) Investment and Employment Adjustment after Unification: Some Results from a Macroeconometric Disequilibrium Model. Open Access ZEW Discussion Papers Mannheim 99-56 [Working paper]
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Spengel, Christoph (1999) Effective Marginal Tax Rates for US Investors in Germany and Europe : An Analysis of Recent Tax Reforms in Germany. Open Access ZEW Discussion Papers Mannheim 99-55 [Working paper]
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Jacobs, Otto H. ; Spengel, Christoph (1999) The Effective Average Tax Burden in the European Union and the USA : A Computer-based Calculation and Comparison with the Model of the European Tax Analyzer. Open Access ZEW Discussion Papers Mannheim 99-54 [Working paper]
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Franz, Wolfgang (1999) Real and Monetary Challenges to Wage Policy in Germany at the Turn of the Millennium : Technical Progress, Globalization and European Monetary Union. Open Access ZEW Discussion Papers Mannheim 99-48 [Working paper]
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Almus, Matthias ; Engel, Dirk ; Nerlinger, Eric (1999) Wachstumsdeterminanten junger Unternehmen in den alten und neuen Bundesländern: Ein Vergleich zwischen innovativen und nicht-innovativen Unternehmen. Open Access ZEW Discussion Papers Mannheim 99-09 [Working paper]
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Almus, Matthias ; Nerlinger, Eric ; Steil, Fabian (1999) Growth Determinants of Start-Ups in Eastern Germany: A Comparision Between Innovative and Non-Innovative Firms. Open Access ZEW Discussion Papers Mannheim 99-05 [Working paper]
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Oestreicher, Andreas ; Spengel, Christoph (1999) Maßgeblichkeit der International Accounting Standards für die steuerliche Gewinnermittlung. ZEW-Wirtschaftsanalysen Baden-Baden 39 [Book]

Hermann, Rico A. ; Stetter, Thorsten (1999) Zusätzliche Belastung großer Vermögen: Sicherung für die Zukunft? ZEW-News Mannheim 11 3 [Article]

Pfeiffer, Friedhelm (1999) Lohnflexibilisierung aus volkswirtschaftlicher Sicht. Open Access ZEW-Dokumentation Mannheim 99-01 [Working paper]
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Eckerle, Tobias H. ; Eckert, Thomas ; Egeln, Jürgen ; Himmel, Margit ; Hügel, Annette ; Kübler, Thomas ; Lessat, Vera ; Vaterlaus, Stephan ; Weil, Stefan (1999) Struktur und Entwicklung des Oberrheingrabens als europäischer Wirtschaftsstandort - Kurzfassung. Open Access ZEW-Dokumentation Mannheim 99-06 [Working paper]
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Wolf, Elke (1999) Ingenieure und Facharbeiter im Maschinen- und Anlagebau und sonstigen Branchen : Analyse der sozialdemographischen Struktur und der Tätigkeitsfelder. Open Access ZEW-Dokumentation Mannheim 99-05 [Working paper]
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Oechsler, Walter A. ; Wiskemann, Gabriel (1999) Flexibilisierung von Entgeltsystemen : Voraussetzung für ein systematisches Beschäftigungsmangement. Open Access ZEW-Dokumentation Mannheim 99-04 [Working paper]
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Vögele, Stefan ; Nelissen, Dagmar (1999) Möglichkeiten und Grenzen der Erstellung regionaler Emittentenstruktur in Deutschland : das Beispiel Baden-Württemberg. Open Access ZEW-Dokumentation Mannheim 99-03 [Working paper]
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Wolf, Elke (1999) Arbeitszeiten im Wandel : welche Rolle spielt die Veränderung der Wirtschaftsstruktur? Open Access ZEW-Dokumentation Mannheim 99-02 [Working paper]
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1998

Buscher, Herbert S. ; Buslei, Hermann ; Göggelmann, Klaus ; Koschel, Henrike ; Ramb, Fred ; Schmidt, Tobias F. N. ; Steiner, Viktor ; Winker, Peter (1998) Empirical Macromodels Under Test : A Comparative Simulation Study of the Employment Effects of a Revenue Neutral Cut in Social Security Contributions. Open Access Discussion Paper / ZEW Mannheim 98-40 [Working paper]
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Büttner, Thiess ; Fitzenberger, Bernd (1998) Central Wage Bargaining and Local Wage Flexibility : Evidence from the Entire Wage Distribution. Open Access Discussion Paper / ZEW Mannheim 98-39 [Working paper]
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Bühler, Wolfgang ; Korn, Olaf (1998) Hedging langfristiger Lieferverpflichtungen mit kurzfristigen Futures: Möglich oder unmöglich? Open Access Discussion Paper / ZEW Mannheim 98-20 [Working paper]
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Kempf, Alexander ; Korn, Olaf (1998) Market Depth and Order Size - An Analysis of Permanent Price Effects of DAX Futures' Trades. Open Access Discussion Paper / ZEW Mannheim 98-10 [Working paper]
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Schuttenbach, Liliane von ; Matusiak, Krzysztof B. (1998) Gründer- und Technologiezentren in Polen 1997. Open Access ZEW-Dokumentation Mannheim 98-03 [Working paper]
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Jacobs, Otto H. ; Harhoff, Dietmar ; Spengel, Christoph ; Eckerle, Tobias H. ; Jaeger, Claudia ; Müller, Katja ; Ramb, Fred ; Wünsche, Alexander (1998) Stellungnahme zur Steuerreform 1999/2000/2002. Open Access ZEW-Dokumentation Mannheim 98-10 [Working paper]
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1997

Fitzenberger, Bernd ; Franz, Wolfgang (1997) Flexibilität der qualifikatorischen Lohnstruktur und Lastverteilung der Arbeitslosigkeit: Eine ökonometrische Analyse für Westdeutschland. Open Access Discussion Paper / Zentrum für Europäische Wirtschaftsforschung mannheim [Working paper]
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Franz, Wolfgang ; Göggelmann, Klaus ; Winker, Peter (1997) Einige Wirkungen von steuerlichen Umfinanzierungsmaßnahmen in einem makroökonometrischen Ungleichgewichtsmodell für die westdeutsche Volkswirtschaft. Open Access Mannheim [Working paper]
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Jacobs, Otto H. ; Spengel, Christoph ; Wünsche, Alexander (1997) Veränderung der Steuer- und Abgabenbelastung auf Unternehmensebene durch eine ökologische Steuerreform : eine empirische Studie für die Umweltsteuervorschläge der Kommission der Europäischen Gemeinschaft der SPD und des B.U.N.D. Schriftenreihe des ZEW Baden-Baden 22 [Book]

1996

Jacobs, Otto H. ; Spengel, Christoph (1996) Die europäischen Unternehmenssteuersysteme : eine Übersicht. Jacobs, Otto H. Aspekte der Unternehmensbesteuerung in Europa ZEW-Wirtschaftsanalysen Baden-Baden 4 11-36 [Book chapter]

Jacobs, Otto H. ; Wünsche, Alexander (1996) Steuerbelastung von Unternehmen durch Umweltabgaben : Dargestellt am Beispiel einer europaweiten CO2-Energiesteuer. Jacobs, Otto H. Aspekte der Unternehmensbesteuerung in Europa ZEW-Wirtschaftsanalysen Baden-Baden 4 221-246 [Book chapter]

Endres, Dieter (1996) Steuergestaltung in Europa aus Sicht der Unternehmenspraxis. Jacobs, Otto H. Aspekte der Unternehmensbesteuerung in Europa ZEW-Wirtschaftsanalysen Baden-Baden 4 183-204 [Book chapter]

1993

Staat, Matthias ; Pischke, Jörn-Steffen ; Vögele, Stefan (1993) Let's Go West! Do East Germans Commute for Wages, Jobs, or Skills? ZEW Discussion Papers Mannheim 93-16 [Working paper]

1992

Staat, Matthias ; Laisney, François ; Mühleisen, Martin ; Vögele, Stefan (1992) Simulation of Reforms of Direct and Indirect Taxation for France. ZEW Discussion Papers Mannheim 92-07 [Working paper]

This list was created automatically on Wed Apr 1 05:15:56 2020 CEST