2026

Gschossmann, Emilia ORCID: 0009-0008-5396-5662 ; Heckemeyer, Jost H. ; Müller, Jessica ORCID: 0000-0002-3634-939X ; Spengel, Christoph ; Spix, Julia ORCID: 0009-0002-4738-0103 ; Wickel, Sophia ORCID: 0009-0006-0743-249X (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 [Article]

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Friedrich-Schieback, Marina ORCID: 0009-0004-8478-7521 ; 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 [Article]

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Spengel, Christoph ; Gaul, Johannes ORCID: 0009-0001-5248-5455 ; Göbel, Alexander ; Gschossmann, Emilia ORCID: 0009-0008-5396-5662 ; Gundert, Hannah ORCID: 0009-0008-2063-8980 ; Jungmann, Felix ; Käshammer, Daniel ; Kindler, Cornelia ; Pfrang, Alina ORCID: 0009-0003-6441-0535 ; Porebski, Thu Thao ; Schmidt, Christin ; Schmidt, Katharina ; Schulz, Inga ; Spix, Julia ORCID: 0009-0002-4738-0103 ; Weck, Stefan ORCID: 0009-0008-7740-2610 ; Wickel, Sophia ORCID: 0009-0006-0743-249X ; Winter, Sarah (2026) Rethinking anti-tax avoidance measures in the European Union. ZEW Discussion Papers Mannheim 26-002 [Working paper]

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Gschossmann, Emilia ORCID: 0009-0008-5396-5662 (2026) The impact of international tax policy on firms’ real responses. Mannheim [Doctoral dissertation]

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Gaul, Johannes ORCID: 0009-0001-5248-5455 ; Schulz, Inga Universität Mannheim, ZEW (2026) The effect of global anti-tax avoidance efforts on sub-national profit shifting. ZEW Discussion Papers Mannheim 26-009 [Working paper]

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2025

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

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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 [Working paper]

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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 [Working paper]

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Heckemeyer, Jost H. ; Nicolay, Katharina ; Spengel, Christoph ; Steinbrenner, Daniela ORCID: 0000-0002-0855-3983 ; Wickel, Sophia ORCID: 0009-0006-0743-249X (2025) R&D tax incentives under Pillar Two: empirical evidence and best praxices. 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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2024

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

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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 [Working paper]

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Gschossmann, Emilia ORCID: 0009-0008-5396-5662 ; Heckemeyer, Jost H. ; Müller, Jessica ORCID: 0000-0002-3634-939X ; Spengel, Christoph ; Spix, Julia ORCID: 0009-0002-4738-0103 ; Wickel, Sophia ORCID: 0009-0006-0743-249X (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 [Working paper]

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Gundert, Hannah ORCID: 0009-0008-2063-8980 ; 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 [Working paper]

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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 [Article]

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

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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 [Working paper]

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2023

Bührle, Anna Theresa ORCID: 0000-0002-7626-426X ; Nicolay, Katharina ; Spengel, Christoph ; Wickel, Sophia ORCID: 0009-0006-0743-249X (2023) From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses. ZEW Discussion Papers Mannheim 23-027 [Working paper]

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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 [Working paper]

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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 [Article]

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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 [Article]

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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 [Article]

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

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Steinbrenner, Daniela ORCID: 0000-0002-0855-3983 (2022) The impact of R&D tax incentives on country’s location attractiveness and firm’s innovation activities. Mannheim [Doctoral dissertation]

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

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Gaul, Johannes ORCID: 0009-0001-5248-5455 ; Klein, Daniel ; Müller, Jessica ORCID: 0000-0002-3634-939X ; Pfrang, Alina ORCID: 0009-0003-6441-0535 ; Schulz, Inga ; Spengel, Christoph ; Weck, Stefan ORCID: 0009-0008-7740-2610 ; Wickel, Sophia ORCID: 0009-0006-0743-249X ; Winter, Sarah (2022) Die Kosten der globalen Mindeststeuer in Deutschland. ZEW policy brief Mannheim 2022-07 [Working paper]

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2021

Heckemeyer, Jost H. ; Nicolay, Katharina ; Spengel, Christoph (2021) What will the OECD BEPS indicators indicate? 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. 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. ZEW Discussion Papers Mannheim 21-019 [Working paper]

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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 [Doctoral dissertation]

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

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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 [Working paper]

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

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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 [Working paper]

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Fischer, Leonie ; Heckemeyer, Jost H. ; Spengel, Christoph ; Steinbrenner, Daniela ORCID: 0000-0002-0855-3983 (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 [Working paper]

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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 [Working paper]

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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 [Working paper]

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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 [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. ZEW Discussion Papers Mannheim 20-051 [Working paper]

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

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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 [Working paper]

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2019

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

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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 [Article]

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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 [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. 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. ZEW Discussion Papers Mannheim 19-010 [Working paper]

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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 [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. ZEW Discussion Papers Mannheim 19-050 [Working paper]

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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 [Doctoral dissertation]

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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 [Working paper]

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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 [Working paper]

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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 [Report]

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2017

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

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

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

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

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

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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 [Doctoral dissertation]

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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. 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. 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. ZEW Discussion Papers Mannheim 17-046 [Working paper]

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

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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. ZEW Discussion Papers Mannheim 17-066 [Working paper]

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2016

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

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2015

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

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

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

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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 [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. ZEW policy brief Mannheim 2015-01 [Working paper]

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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 [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. ZEW Discussion Papers Mannheim 14-047 [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? ZEW Discussion Papers Mannheim 14-073 [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. 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. ZEW Discussion Papers Mannheim 14-114 [Working paper]

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2013

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

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

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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. ZEW Discussion Papers Mannheim 13-044 [Working paper]

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Heckemeyer, Jost H. ; Overesch, Michael (2013) Multinationals’ Profit Response to Tax Differentials: Effect Size and Shifting Channels. ZEW Discussion Papers Mannheim 13-045 [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. ZEW Discussion Papers Mannheim 13-078 [Working paper]

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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 [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. ZEW Discussion Papers Mannheim 12-039 [Working paper]

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

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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 [Working paper]

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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 [Working paper]

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2010

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

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2007

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

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2005

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

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

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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 [Conference or workshop publication]

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2001

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

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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 [Working paper]

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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 [Working paper]

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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 [Working paper]

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