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Number of items: 43.

Article

Gundert, Hannah ; Nicolay, Katharina ; Steinbrenner, Daniela ; Wickel, Sophia (2024) The tax attractiveness of EU locations for corporate investments: A stocktaking of past developments and recent reforms. Open Access The Economists' Voice Berlin ; Boston, MA 21 1 97-132 [Article]
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Dutt, Verena K. ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Nicolay, Katharina ; Vay, Heiko ; Voget, Johannes ORCID: 0000-0001-5696-2354 (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]

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]

Spengel, Christoph ; Nicolay, Katharina ; Werner, Ann-Catherin ; Olbert, Marcel ORCID: 0000-0001-8689-9843 ; Schmidt, Frank (2017) Steuerlicher Digitalisierungsindex 2017 : Die steuerliche Standortattraktivität für digitale Geschäftsmodelle im internationalen Vergleich. Der Betrieb : DB Düsseldorf 70 25 1397-1403 [Article]

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]

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]

Evers, Maria Theresia ; Köstler, Melanie ; Meier, Ina ; Nicolay, Katharina ; Scheffler, Wolfram ; Spengel, Christoph (2015) Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU : Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen. Steuer und Wirtschaft : StuW Köln 92 4 359-373 [Article]

Book

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

Bärsch, Sven-Eric ; Braunagel, Ralf U. ; Heckemeyer, Jost H. ; Müller, Jessica ORCID: 0000-0002-3634-939X ; Nicolay, Katharina ; Nusser, Hannah ; Oestreicher, Andreas ; Spengel, Christoph ; Stutzenberger, Kathrin ; Wilhelm, Ina Spengel, Christoph (2023) Internationale Unternehmensbesteuerung : deutsche Investitionen im Ausland, ausländische Investitionen im Inland. München [Book]

Book chapter

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

Klein, Daniel ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Nicolay, Katharina Internal digitalization and tax-efficient decision making. 1-56 In: Beiträge zur Jahrestagung des Vereins für Socialpolitik 2021: Climate Economics (2021) Kiel Jahrestagung des Vereins für Socialpolitik 2021 (Regensburg, Germany, Online) [Conference or workshop publication]

Conference presentation

Klein, Daniel ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Nicolay, Katharina Internal digitalization and tax-efficient decision making. (2021) Annual Congress of the IIPF (Reykjavik, Iceland, Online) [Conference presentation]

Klein, Daniel ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Nicolay, Katharina ; Spengel, Christoph Quantifying the OECD BEPS indicators - An update to BEPS action 11. (2021) Annual Congress of the IIPF (Reykjavik, Iceland, Online) [Conference presentation]

Klein, Daniel ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Nicolay, Katharina Internal digitalization and tax-efficient decision making. (2021) 8th Annual Mannheim Taxation Conference 2021 (Online) [Conference presentation]

Klein, Daniel ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Nicolay, Katharina Internal digitalization and tax-efficient decision making. (2021) TRR 266 Mini Conference Taxation: Transparency, Complexity, Misperception, and Real Effects (Online) [Conference presentation]

Dutt, Verena K. ; Nicolay, Katharina ; Vay, Heiko ; Voget, Johannes ORCID: 0000-0001-5696-2354 Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures. (2019) TRR 266 Annual Conference (Mannheim, Germany) [Conference presentation]

Dutt, Verena K. ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Nicolay, Katharina ; Vay, Heiko ; Voget, Johannes ORCID: 0000-0001-5696-2354 Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions. (2018) 74th Annual Congress of the International Institute of Public Finance (IIPF) (Tampere, Finnland) [Conference presentation]

Dutt, Verena K. ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Nicolay, Katharina ; Vay, Heiko ; Voget, Johannes ORCID: 0000-0001-5696-2354 Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions. (2018) 33rd Annual Congress of the European Economic Association 2018 (Köln, Germany) [Conference presentation]

Dutt, Verena K. ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Nicolay, Katharina ; Vay, Heiko ; Voget, Johannes ORCID: 0000-0001-5696-2354 Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions. (2018) 2018 ZEW Public Finance Conference: The Future of Fiscal Coordination in Europe (Mannheim, Germany) [Conference presentation]

Dutt, Verena K. ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Nicolay, Katharina ; Vay, Heiko ; Voget, Johannes ORCID: 0000-0001-5696-2354 Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions. (2018) Jahrestagung des Vereins für Socialpolitik 2018 Jahrestagung 2018 „Digitale Wirtschaft“ (Freiburg, Germany) [Conference presentation]

Evers, Maria Theresia ; Meier, Ina ; Nicolay, Katharina Book-tax conformity and reporting behavior - a quasi-experiment. (2016) 39th European Accounting Association Annual Congress (Maastricht, The Netherlands) [Conference presentation]

Nusser, Hannah ; Nicolay, Katharina ; Dudar, Olena On the interdependency of profit-shifting channels and the effectiveness of anti-avoidance legislation. (2016) 39th European Accounting Association Annual Congress (Maastricht, The Netherlands) [Conference presentation]

Nusser, Hannah ; Nicolay, Katharina ; Pfeiffer, Olena On the interdependency of profit-shifting channels and the effectiveness of anti-avoidance legislation. (2016) Oxford University Centre for Business Taxation Doctoral Meeting (Oxford, UK) [Conference presentation]

Working paper

Nicolay, Katharina ; Spix, Julia ; Steinbrenner, Daniela (2026) Excess profit taxes in times of crisis: The example of the inframarginal revenue cap in the EU electricity market. Open Access ZEW Discussion Papers Mannheim 26-012 [Working paper]
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Heckemeyer, Jost H. ; Nicolay, Katharina ; Spengel, Christoph ; Steinbrenner, Daniela ; Wickel, Sophia (2025) Tax incentives and investments in the EU: Best practices and ways to stimulate private investments and prevent harmful tax practices. Brussels [Working paper]

Bührle, Anna Theresa ORCID: 0000-0002-7626-426X ; Nicolay, Katharina ; Spengel, Christoph ; Wickel, Sophia (2023) From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses. Open Access ZEW Discussion Papers Mannheim 23-027 [Working paper]
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Gundert, Hannah ; Nicolay, Katharina ; Steinbrenner, Daniela ; Wickel, Sophia (2023) The tax attractiveness of EU locations for corporate investments: A stocktaking of past developments and recent reforms. Open Access ZEW Discussion Papers Mannheim 23-066 [Working paper]
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Heckemeyer, Jost H. ; Nicolay, Katharina ; Spengel, Christoph (2021) What will the OECD BEPS indicators indicate? Open Access ZEW Discussion Papers Mannheim 21-005 [Working paper]
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Klein, Daniel ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Nicolay, Katharina ; Spengel, Christoph (2021) Quantifying the OECD BEPS indicators - an update to BEPS Action 11. Open Access ZEW Discussion Papers Mannheim 21-013 [Working paper]
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Dutt, Verena K. ; Nicolay, Katharina ; Spengel, Christoph (2021) Reporting behavior and transparency in European banks' country-by-country reports. Open Access ZEW Discussion Papers Mannheim 21-019 [Working paper]
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Klein, Daniel ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Nicolay, Katharina (2020) Internal digitalization and tax-efficient decision making. Open Access ZEW Discussion Papers Mannheim 20-051 [Working paper]
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Dutt, Verena K. ; Nicolay, Katharina ; Vay, Heiko ; Voget, Johannes ORCID: 0000-0001-5696-2354 (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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Dutt, Verena K. ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Nicolay, Katharina ; Vay, Heiko ; Voget, Johannes ORCID: 0000-0001-5696-2354 (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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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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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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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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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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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 Luxembourg 65 [Working paper]

Report

Nicolay, Katharina ; Steinbrenner, Daniela ; Wölfing, Nikolas ; Spix, Julia (2023) The effectiveness and distributional consequences of excess profit taxes or windfall taxes in light of the Commission's recommendation to Member States. Mannheim [Report]

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]

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]

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]

This list was created automatically on Fri Jun 12 05:51:04 2026 CEST