2026

Gschossmann, Emilia ORCID: 0009-0008-5396-5662 ; Heckemeyer, Jost H. ; Müller, Jessica ORCID: 0000-0002-3634-939X ; Spengel, Christoph ; Spix, Julia ; Wickel, Sophia (2026) The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates. International Tax and Public Finance New York, NY 33 1 329-373 [Zeitschriftenartikel]

Vorschau

Friedrich-Schieback, Marina ; Gaul, Johannes ORCID: 0009-0001-5248-5455 (2026) Spielend Lernen im digitalen Raum : Entwicklung eines Lernspiels in einer studiengangübergreifenden Grundlagenveranstaltung. Die Hochschullehre Bielefeld 12 Article 17 180-187 [Zeitschriftenartikel]

Vorschau

Spengel, Christoph ; Gaul, Johannes ORCID: 0009-0001-5248-5455 ; Göbel, Alexander ; Gschossmann, Emilia ORCID: 0009-0008-5396-5662 ; Gundert, Hannah ; Jungmann, Felix ; Käshammer, Daniel ; Kindler, Cornelia ; Pfrang, Alina ORCID: 0009-0003-6441-0535 ; Porebski, Thu Thao ; Schmidt, Christin ; Schmidt, Katharina ; Schulz, Inga ; Spix, Julia ; Weck, Stefan ORCID: 0009-0008-7740-2610 ; Wickel, Sophia ; Winter, Sarah (2026) Rethinking anti-tax avoidance measures in the European Union. ZEW Discussion Papers Mannheim 26-002 [Arbeitspapier]

Vorschau

2025

Pfrang, Alina ORCID: 0009-0003-6441-0535 (2025) Can taxes shape businesses’ sustainability? Empirical evidence on three dimensions. Mannheim [Dissertation]

Vorschau

Brey, Sean ; Bunn, Daniel ; Gaul, Johannes ORCID: 0009-0001-5248-5455 ; Spengel, Christoph (2025) OECD pillar two compliance costs: A quantitative assessment for EU-headquartered groups. ZEW Discussion Papers Mannheim 25-053 [Arbeitspapier]

Vorschau

Bray, Sean ; Brunn, Daniel ; Gaul, Johannes ORCID: 0009-0001-5248-5455 ; Spengel, Christoph (2025) QDMTTs leave geographic disparity between increased pillar two costs and revenues. ZEW policy brief Mannheim 2025-13 [Arbeitspapier]

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

Vorschau

2024

Müller, Jessica ORCID: 0000-0002-3634-939X (2024) Development of corporate taxation in a globalised and digitalised world. Mannheim [Dissertation]

Vorschau

Heckemeyer, Jost H. ; Schulz, Inga ; Spengel, Christoph ; Winter, Sarah (2024) The digital economy, global tax reforms and developing countries : an evaluation of Pillar I and Art. 12B UN Model. ZEW Discussion Papers Mannheim 24-022 [Arbeitspapier]

Vorschau

Gschossmann, Emilia ORCID: 0009-0008-5396-5662 ; Heckemeyer, Jost H. ; Müller, Jessica ORCID: 0000-0002-3634-939X ; Spengel, Christoph ; Spix, Julia ; Wickel, Sophia (2024) The EU’s New Era of “fair company taxation”: The impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates. ZEW Discussion Papers Mannheim 24-014 [Arbeitspapier]

Vorschau

Gundert, Hannah ; Spengel, Christoph ; Weck, Stefan ORCID: 0009-0008-7740-2610 (2024) Leveling the playing field? A qualitative and quantitative examination of the EU directive on public country-by-country reporting. ZEW Discussion Papers Mannheim 24-019 [Arbeitspapier]

Vorschau

Müller, Raphael ORCID: 0000-0002-1250-333X ; Spengel, Christoph ; Weck, Stefan ORCID: 0009-0008-7740-2610 (2024) How do investors value the publication of tax information? Evidence from the European public country-by-country reporting. Contemporary Accounting Research : CAR = Recherche Comptable Contemporaine Oxford ; Toronto 41 3 1893-1924 [Zeitschriftenartikel]

Vorschau

Winter, Sarah Marie (2024) Globale und nationale Steuerreformen vor dem Hintergrund der Digitalisierung. Mannheim [Dissertation]

Vorschau

Dourado, Ana Paula ; Müller, Jessica ORCID: 0000-0002-3634-939X ; Rangel, Leidson ; Spengel, Christoph (2024) Discriminatory taxation of investment funds in the European Union: How the CJEU case-law keeps ignoring neutrality. ZEW Discussion Papers Mannheim 24-080 [Arbeitspapier]

Vorschau

2023

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. ZEW Discussion Papers Mannheim 23-027 [Arbeitspapier]

Vorschau

Olbert, Marcel ORCID: 0000-0001-8689-9843 ; Spengel, Christoph ; Weck, Stefan ORCID: 0009-0008-7740-2610 (2023) Multinational firms in tax havens - Corporate motives, regulatory countermeasures, and recent statistics. ZEW Discussion Papers Mannheim 23-036 [Arbeitspapier]

Vorschau

Olbert, Marcel ORCID: 0000-0001-8689-9843 ; Severin, Peter (2023) Private equity and local public finances. Journal of Accounting Research Hoboken, NJ ; Oxford 61 4 1313-1362 [Zeitschriftenartikel]

Vorschau

2022

Klein, Daniel ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Spengel, Christoph (2022) Taxing the digital economy: Investor reaction to the European Commission’s digital tax proposals. National Tax Journal Washington, DC 75 1 61-92 [Zeitschriftenartikel]

Vorschau

Dann, David ; Müller, Raphael ORCID: 0000-0002-1250-333X ; Werner, Ann-Catherin ; Teubner, Timm ; Mädche, Alexander ; Spengel, Christoph (2022) How do tax compliance labels impact sharing platform consumers? An empirical study on the interplay of trust, moral, and intention to book. Information Systems and e-Business Management : ISeB Berlin [u.a.] 20 3 409-439 [Zeitschriftenartikel]

Vorschau

Klein, Daniel (2022) Income shifting, digitalization, and tax policy. Mannheim [Dissertation]

Vorschau

Steinbrenner, Daniela (2022) The impact of R&D tax incentives on country’s location attractiveness and firm’s innovation activities. Mannheim [Dissertation]

Vorschau

Müller, Raphael ORCID: 0000-0002-1250-333X (2022) Increasing tax transparency – evidence of the impact on international businesses and stakeholders. Mannheim [Dissertation]

Vorschau

Gaul, Johannes ORCID: 0009-0001-5248-5455 ; Klein, Daniel ; Müller, Jessica ORCID: 0000-0002-3634-939X ; Pfrang, Alina ORCID: 0009-0003-6441-0535 ; Schulz, Inga ; Spengel, Christoph ; Weck, Stefan ORCID: 0009-0008-7740-2610 ; Wickel, Sophia ; Winter, Sarah (2022) Die Kosten der globalen Mindeststeuer in Deutschland. ZEW policy brief Mannheim 2022-07 [Arbeitspapier]

Vorschau

2021

Heckemeyer, Jost H. ; Nicolay, Katharina ; Spengel, Christoph (2021) What will the OECD BEPS indicators indicate? ZEW Discussion Papers Mannheim 21-005 [Arbeitspapier]

Vorschau

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. ZEW Discussion Papers Mannheim 21-013 [Arbeitspapier]

Vorschau

Dutt, Verena K. ; Nicolay, Katharina ; Spengel, Christoph (2021) Reporting behavior and transparency in European banks' country-by-country reports. ZEW Discussion Papers Mannheim 21-019 [Arbeitspapier]

Vorschau

Dutt, Verena K. (2021) Transparency and harmonization in international corporate taxation : empirical and analytical evidence on the effects of country-by-country reporting and of a common corporate tax base. Mannheim [Dissertation]

Vorschau

Zawodsky, Florian (2021) Mehrwertsteuer in der digitalen Wirtschaft. Mannheim [Dissertation]

Vorschau

Spengel, Christoph ; Klein, Daniel ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Müller, Jessica ORCID: 0000-0002-3634-939X ; Müller, Raphael ORCID: 0000-0002-1250-333X ; Weck, Stefan ORCID: 0009-0008-7740-2610 ; Winter, Sarah (2021) EU sollte statt einer Digitalabgabe die indirekten Steuern stärker in den Blick nehmen. ZEW policy brief Mannheim 2021-02 [Arbeitspapier]

Vorschau

Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 (2021) Income shifting in the era of digitalization and tax induced capital market reactions. Mannheim [Dissertation]

Vorschau

Müller, Raphael ORCID: 0000-0002-1250-333X ; Spengel, Christoph ; Weck, Stefan ORCID: 0009-0008-7740-2610 (2021) How do investors value the publication of tax information? Evidence from the European public country-by-country reporting. ZEW Discussion Papers Mannheim 21-077 [Arbeitspapier]

Vorschau

Fischer, Leonie ; Heckemeyer, Jost H. ; Spengel, Christoph ; Steinbrenner, Daniela (2021) Tax policies in a transition to a knowledge-based economy - the effective tax burden of companies and highly skilled labour. ZEW Discussion Papers Mannheim 21-096 [Arbeitspapier]

Vorschau

Spengel, Christoph ; Fischer, Leonie ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Müller, Jessica ORCID: 0000-0002-3634-939X ; Weck, Stefan ORCID: 0009-0008-7740-2610 ; Winter, Sarah (2021) Debt-equity bias should be addressed on national rather than on EU level. ZEW policy brief Mannheim 2021-07 [Arbeitspapier]

Vorschau

2020

Fischer, Leonie ; Klein, Daniel ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Müller, Raphael ORCID: 0000-0002-1250-333X ; Spengel, Christoph (2020) Die OECD-Vorschläge für eine weltweite Reform der Unternehmensbesteuerung – eine Wende zum Schlechten? ZEW policy brief Mannheim 2020-01 [Arbeitspapier]

Vorschau

Spengel, Christoph ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Müller, Raphael ORCID: 0000-0002-1250-333X ; Werner, Ann-Catherin (2020) Sharing economy - steuerliche Herausforderungen und Lösungsansätze. ZEW policy brief Mannheim 2020-03 [Arbeitspapier]

Vorschau

Klein, Daniel ; Ludwig, Christopher A. ORCID: 0000-0001-8268-2196 ; Nicolay, Katharina (2020) Internal digitalization and tax-efficient decision making. ZEW Discussion Papers Mannheim 20-051 [Arbeitspapier]

Vorschau

Spengel, Christoph ; Fischer, Leonie ; Stutzenberger, Kathrin (2020) Breaking borders? The European Court of Justice and internal market. ZEW Discussion Papers Mannheim 20-059 [Arbeitspapier]

Vorschau

Müller, Raphael ORCID: 0000-0002-1250-333X ; Spengel, Christoph ; Vay, Heiko (2020) On the determinants and effects of corporate tax transparency: review of an emerging literature. ZEW Discussion Papers Mannheim 20-063 [Arbeitspapier]

Vorschau

2019

Olbert, Marcel ORCID: 0000-0001-8689-9843 ; Werner, Ann-Catherin (2019) Consumption taxes and corporate tax planning - evidence from European service firms. Mannheim [Arbeitspapier]

Vorschau

Casi-Eberhard, Elisa ; Nenadic, Sara ; Dinko Orlic, Mark ; Spengel, Christoph (2019) A call to action: From evolution to revolution on the common reporting standard. British Tax Review Eagan, MN ; Getzville, NY [2019] 2 166-204 [Zeitschriftenartikel]

Vorschau

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. ZEW-Kurzexpertise Mannheim 19-01 [Arbeitspapier]

Vorschau

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. ZEW policy brief Mannheim 2019-05 [Arbeitspapier]

Vorschau

Olbert, Marcel ORCID: 0000-0001-8689-9843 ; Spengel, Christoph (2019) Taxation in the digital economy - recent policy developments and the question of value creation. ZEW Discussion Papers Mannheim 19-010 [Arbeitspapier]

Vorschau

Bührle, Anna Theresa ORCID: 0000-0002-7626-426X ; Spengel, Christoph (2019) Tax law and the transfer of start-up losses: a European overview and categorization. ZEW Discussion Papers Mannheim 19-037 [Arbeitspapier]

Vorschau

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. ZEW Discussion Papers Mannheim 19-050 [Arbeitspapier]

Vorschau

2018

Nusser, Hannah (2018) Profit shifting within multinationals : an analysis of its tax-minimization potential and of anti-avoidance measures that extend taxation of interest and royalties at source. Mannheim [Dissertation]

Vorschau

Casi-Eberhard, Elisa ; Nenadic, Sara ; Dinko Orlic, Mark ; Spengel, Christoph (2018) A call to action : from evolution to revolution on the common reporting standard. ZEW Discussion Papers Mannheim 18-035 [Arbeitspapier]

Vorschau

Casi-Eberhard, Elisa ; Spengel, Christoph ; Stage, Barbara (2018) Cross-border tax evasion after the common reporting standard : game over? ZEW Discussion Papers Mannheim 18-036 [Arbeitspapier]

Vorschau

Niessen-Ruenzi, Alexandra ORCID: 0000-0002-9493-8280 ; Spengel, Christoph ; Bode, Christoph ORCID: 0000-0001-5006-5804 (2018) Mannheim business research insights. Mannheim 1-2018 [Bericht]

Vorschau

2017

Nicolay, Katharina ; Spengel, Christoph (2017) The European Commission's CC(C)TB re-launch. ZEW policy brief Mannheim 2017-01 [Arbeitspapier]

Vorschau

Evers, Maria Theresia ; Meier, Ina ; Spengel, Christoph (2017) Country-by-country reporting : tension between transparency and tax planning. ZEW Discussion Papers Mannheim 17-008 [Arbeitspapier]

Vorschau

Meier, Ina (2017) Tax accounting and reporting behavior : empirical evidence on the effects of book-tax conformity and current trends in Europe. Mannheim [Dissertation]

Vorschau

Heinemann, Friedrich ; Spengel, Christoph (2017) US-Steuerpläne bedrohen den globalen Handels- und Steuerfrieden. ZEW policy brief Mannheim 2017-02 [Arbeitspapier]

Vorschau

Bergner, Sören (2017) Tax incentives for small and medium-sized enterprises - a misguided policy approach? Mannheim [Dissertation]

Vorschau

Bräutigam, Rainer (2017) Die Entwicklung der Unternehmensbesteuerung in der Europäischen Union - eine Analyse von nationaler Steuerpolitik, EuGH-Rechtsprechung und möglichen Reformvorschlägen unter Verwendung von Effektivsteuermaßen. Mannheim [Dissertation]

Vorschau

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. ZEW Discussion Papers Mannheim 17-034 [Arbeitspapier]

Vorschau

Hagen, Dominik von ; Pönnighaus, Fabian Nicolas (2017) International taxation and M&A prices. ZEW Discussion Papers Mannheim 17-040 [Arbeitspapier]

Vorschau

Pfeiffer, Olena ; Spengel, Christoph (2017) Tax incentives for research and development and their use in tax planning. ZEW Discussion Papers Mannheim 17-046 [Arbeitspapier]

Vorschau

Pfeiffer, Olena (2017) International profit shifting within multinational enterprises: empirical evidence on the key channels and countermeasures. Mannheim [Dissertation]

Vorschau

Nicolay, Katharina ; Nusser, Hannah ; Pfeiffer, Olena (2017) On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation. ZEW Discussion Papers Mannheim 17-066 [Arbeitspapier]

Vorschau

2016

Streif, Frank (2016) Fiscal policy in Europe: Taxation, debt and direct democracy with multiple jurisdictions. Mannheim [Dissertation]

Vorschau

2015

Evers, Lisa (2015) Intellectual Property (IP) box regimes : tax planning, effective tax burdens, and tax policy options. Mannheim [Dissertation]

Vorschau

Richter, Katharina (2015) Research and development tax planning of multinational firms. Mannheim [Dissertation]

Vorschau

Spengel, Christoph ; Evers, Maria Theresia (2015) Erbschaftsteuerreform bringt Mehrkosten bei der Übertragung von Unternehmen. ZEWNews Mannheim 2015 9 4 [Zeitschriftenartikel]

Vorschau

Spengel, Christoph ; Bergner, Sören (2015) Investitionswirkungen der deutschen Unternehmensbesteuerung im internationalen Vergleich : eine Analyse vor dem Hintergrund der Steuerreformen 2001 und 2008 unter Berücksichtigung grenzüberschreitender Investitionen ; Expertise für den Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung [zum Jahresgutachten 2015/16]. Arbeitspapier Mannheim 15-05 [Arbeitspapier]

Vorschau

Evers, Lisa ; Spengel, Christoph ; Braun, Julia (2015) Fiscal investment climate and the cost of capital in Germany and the EU. ZEW policy brief Mannheim 2015-01 [Arbeitspapier]

Vorschau

2014

Evers, Maria Theresia ; Meier, Ina ; Spengel, Christoph (2014) Transparency in Financial Reporting: Is Country-by-Country Reporting suitable to combat international profit shifting? ZEW Discussion Papers Mannheim 14-015 [Arbeitspapier]

Vorschau

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. ZEW Discussion Papers Mannheim 14-047 [Arbeitspapier]

Vorschau

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? ZEW Discussion Papers Mannheim 14-073 [Arbeitspapier]

Vorschau

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. ZEW Discussion Papers Mannheim 14-112 [Arbeitspapier]

Vorschau

Heckemeyer, Jost H. ; Richter, Katharina ; Spengel, Christoph (2014) Tax planning of R&D intensive multinationals. ZEW Discussion Papers Mannheim 14-114 [Arbeitspapier]

Vorschau

2013

Ernst, Christof ; Richter, Katharina ; Riedel, Nadine (2013) Corporate taxation and the quality of research and development. ZEW Discussion Papers Mannheim 13-010 [Arbeitspapier]

Vorschau

Finke, Katharina (2013) Alternative Konzepte der Unternehmensbesteuerung vor dem Hintergrund aktueller Herausforderungen der deutschen Steuerpolitik. Mannheim [Dissertation]

Vorschau

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. ZEW Discussion Papers Mannheim 13-044 [Arbeitspapier]

Vorschau

Heckemeyer, Jost H. ; Overesch, Michael (2013) Multinationals’ Profit Response to Tax Differentials: Effect Size and Shifting Channels. ZEW Discussion Papers Mannheim 13-045 [Arbeitspapier]

Vorschau

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. ZEW Discussion Papers Mannheim 13-078 [Arbeitspapier]

Vorschau

2012

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. Discussion Paper / ZEW Mannheim 12-003 [Arbeitspapier]

Vorschau

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. ZEW Discussion Papers Mannheim 12-039 [Arbeitspapier]

Vorschau

Lohse, Theresa (2012) The impact of anti-avoidance measures on profit shifting strategies of multinational companies : a comparison of developed and developing countries. Mannheim [Dissertation]

Vorschau

Spengel, Christoph ; Lohse, Theresa ; Riedel, Nadine (2012) The Increasing Importance of Transfer Pricing Regulations - a Worldwide Overview. Working Paper / Oxford University Centre for Business Taxation Said Business School Oxford 12/27 [Arbeitspapier]

Vorschau

2011

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. Mannheim [Arbeitspapier]

Vorschau

2010

Grünewald, Michael (2010) Internationales Steuerinformationssystem - auf Basis des European Tax Analyzer. None Mannheim [Dissertation]

Vorschau

2007

Spengel, Christoph (2007) The common consolidated corporate tax base. Mannheim [Arbeitspapier]

Vorschau

2005

Becker, Johannes ; Fuest, Clemens ; Spengel, Christoph (2005) Konzernsteuerquote und Investitionsverhalten. Discussion Paper / ZEW Mannheim 05-33 [Arbeitspapier]

Vorschau

Rürup, Bert ; Wiegard, Wolfgang ; Spengel, Christoph (2005) Stellungnahme zu den Steuerreformvorschlägen von CDU/CSU (Konzept 21) und FDP (Berliner Entwurf). Berlin [Arbeitspapier]

Vorschau

2002

Spengel, Christoph IAS, Maßgeblichkeitsprinzip und Besteuerung : Konsequenzen für die Steuerbelastung und Wettbewerbsfähigkeit deutscher Unternehmen im internationalen Vergleich ; Vortrag im Rahmen der Veranstaltung der Nürnberger Steuergespräche e.V. IAS-Bilanzierung als Grundlage der Besteuerung. Dehler, Manfred 43-57 In: IAS-Bilanzierung als Grundlage der Besteuerung (2002) Nürnberg [Konferenzveröffentlichung]

Vorschau

2001

Schreiber, Ulrich ; Spengel, Christoph ; Lammersen, Lothar (2001) Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten. None Mannheim [Arbeitspapier]

Vorschau

Jacobs, Otto H. ; Spengel, Christoph (2001) The effective tax burden of companies in the member states of the EU : the perspective of a multinational investor. Mannheim [Arbeitspapier]

Vorschau

2000

Jacobs, Otto H. ; Spengel, Christoph ; Gutekunst, Gerd ; Hermann, Rico A. ; Jaeger, Claudia ; Müller, Katja ; Seybold, Michaela ; Stetter, Thorsten ; Vituschek, Michael (2000) Stellungnahme zum Steuersenkungsgesetz. ZEW-Dokumentation Mannheim 00-04 [Arbeitspapier]

Vorschau

1998

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. ZEW-Dokumentation Mannheim 98-10 [Arbeitspapier]

Vorschau