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Citation

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Number of items: 24.

Article

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]

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]

Spengel, Christoph ; Evers, Lisa (2012) The Cross-border Taxation of Dividends in the Case of Individual Portfolio Investors: Issues and Possible Solutions. EC Tax Review Alphen aan den Rijn 21 1 17-32 [Article]

Spengel, Christoph ; Evers, Lisa (2012) Steuerpolitische Programme der Bundestagsparteien - Konsequenzen für die effektive Unternehmenssteuerbelastung. Der Betrieb : DB Düsseldorf 65 13 705-710 [Article]

Spengel, Christoph ; Lazar, Sebastian ; Evers, Lisa ; Zinn, Benedikt (2012) Reduction of the Effective Corporate Tax Burden in Romania from 1992 to 2012 and Romania's Current Ranking among the Central and Eastern European Member States. Post-Communist Economies Abingdon 24 4 477-502 [Article]

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]

Book

Evers, Lisa ; Evers, Maria Theresia ; Bräutigam, Rainer ; Heinemann, Friedrich ; Kraus, Margit Stiftung Familienunternehmen, Zentrum für Europäische Wirtschaftsforschung GmbH (2015) Länderindex Familienunternehmen. München ; Mannheim [Book]

Spengel, Christoph ; Evers, Lisa ; Evers, Maria Theresia ; Scheuering, Uwe ; Streif, Frank (2013) Die Folgen von Substanzsteuern für Familienunternehmen, Staat und Gesellschaft. München [Book]

Evers, Lisa ; Evers, Maria Theresia ; Heinemann, Friedrich ; Kraus, Margit Stiftung Familienunternehmen, Zentrum für Europäische Wirtschaftsforschung GmbH (2013) Länderindex der Stiftung Familienunternehmen. München ; Mannheim [Book]

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

Stiftung Familienunternehmen, Zentrum für Europäische Wirtschaftsforschung GmbH (2010) Länderindex der Stiftung Familienunternehmen. München ; Mannheim [Book]

Doctoral dissertation

Evers, Lisa (2015) Intellectual Property (IP) box regimes : tax planning, effective tax burdens, and tax policy options. Open Access Mannheim [Doctoral dissertation]
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Conference presentation

Evers, Lisa ; Spengel, Christoph ; Miller, Helen Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations. (2013) Taxing Multinational Firms (Mannheim) [Conference presentation]

Evers, Lisa ; Spengel, Christoph ; Miller, Helen Intellectual Property Box regimes and the changing nature of taxation of mobile income. (2013) 15th ZEW Summer Workshop 2013 - Current Fiscal Policy Challenges in Europe (Mannheim) [Conference presentation]

Evers, Lisa ; Spengel, Christoph ; Miller, Helen Intellectual Property Box regimes and the changing nature of taxation of mobile income. (2013) 3rd Workshop on Current Research in Taxation (Münster) [Conference presentation]

Evers, Lisa ; Spengel, Christoph ; Miller, Helen Intellectual Property Box regimes and the changing nature of taxation of mobile income. (2013) 5th ZEW/MaCCI Conference on the Economics of Innovation and Patenting (Mannheim) [Conference presentation]

Evers, Lisa Design und Wirkung von Steueranreizen für Innovation – Input- versus output-orientierte Steueranreize. (2012) Empirische Forschung in der Betriebswirtschaftlichen Steuerlehre (Mannheim) [Conference presentation]

Working paper

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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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, 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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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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Spengel, Christoph ; Evers, Lisa (2011) Comment in response to the public consultation paper issued by the European Commission on 28th January 2011 on taxation problems that arise when dividends are distributed across borders to individual investors and possible solutions. Open Access Mannheim [Working paper]
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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 ; 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]

This list was created automatically on Wed Jun 17 05:47:17 2026 CEST