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2024

Müller, Jessica ORCID: 0000-0002-3634-939X (2024) Development of corporate taxation in a globalised and digitalised world. Open Access Mannheim [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. Open Access ZEW Discussion Papers Mannheim 24-022 [Arbeitspapier]
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Gschossmann, Emilia ; 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. Open Access ZEW Discussion Papers Mannheim 24-014 [Arbeitspapier]
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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. Open Access ZEW Discussion Papers Mannheim 24-019 [Arbeitspapier]
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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. Open Access Contemporary Accounting Research : CAR = Recherche Comptable Contemporaine Oxford ; Toronto 41 3 1893-1924 [Zeitschriftenartikel]
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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. Open Access ZEW Discussion Papers Mannheim 23-027 [Arbeitspapier]
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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. Open Access ZEW Discussion Papers Mannheim 23-036 [Arbeitspapier]
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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. Open Access National Tax Journal Washington, DC 75 1 61-92 [Zeitschriftenartikel]
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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. Open Access Information Systems and e-Business Management : ISeB Berlin [u.a.] 20 3 409-439 [Zeitschriftenartikel]
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Klein, Daniel (2022) Income shifting, digitalization, and tax policy. Open Access Mannheim [Dissertation]
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Steinbrenner, Daniela (2022) The impact of R&D tax incentives on country’s location attractiveness and firm’s innovation activities. Open Access Mannheim [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. Open Access Mannheim [Dissertation]
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Gaul, Johannes ; 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. Open Access ZEW policy brief Mannheim 2022-07 [Arbeitspapier]
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2021

Heckemeyer, Jost H. ; Nicolay, Katharina ; Spengel, Christoph (2021) What will the OECD BEPS indicators indicate? Open Access ZEW Discussion Papers Mannheim 21-005 [Arbeitspapier]
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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 [Arbeitspapier]
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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 [Arbeitspapier]
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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. Open Access Mannheim [Dissertation]
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Zawodsky, Florian (2021) Mehrwertsteuer in der digitalen Wirtschaft. Open Access Mannheim [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. Open Access ZEW policy brief Mannheim 2021-02 [Arbeitspapier]
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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. Open Access Mannheim [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. Open Access ZEW Discussion Papers Mannheim 21-077 [Arbeitspapier]
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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. Open Access ZEW Discussion Papers Mannheim 21-096 [Arbeitspapier]
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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. Open Access ZEW policy brief Mannheim 2021-07 [Arbeitspapier]
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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? Open Access ZEW policy brief Mannheim 2020-01 [Arbeitspapier]
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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. Open Access ZEW policy brief Mannheim 2020-03 [Arbeitspapier]
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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 [Arbeitspapier]
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Spengel, Christoph ; Fischer, Leonie ; Stutzenberger, Kathrin (2020) Breaking borders? The European Court of Justice and internal market. Open Access ZEW Discussion Papers Mannheim 20-059 [Arbeitspapier]
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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. Open Access ZEW Discussion Papers Mannheim 20-063 [Arbeitspapier]
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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. Open Access Mannheim [Arbeitspapier]
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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. Open Access British Tax Review Eagan, MN ; Getzville, NY [2019] 2 166-204 [Zeitschriftenartikel]
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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. Open Access ZEW-Kurzexpertise Mannheim 19-01 [Arbeitspapier]
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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 [Arbeitspapier]
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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 [Arbeitspapier]
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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. Open Access ZEW Discussion Papers Mannheim 19-037 [Arbeitspapier]
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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 [Arbeitspapier]
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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. Open Access Mannheim [Dissertation]
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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. Open Access ZEW Discussion Papers Mannheim 18-035 [Arbeitspapier]
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Vorschau

Casi-Eberhard, 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 [Arbeitspapier]
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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. Open Access Mannheim 1-2018 [Bericht]
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2017

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

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 [Arbeitspapier]
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Vorschau

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

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

Bergner, Sören (2017) Tax incentives for small and medium-sized enterprises - a misguided policy approach? Open Access Mannheim [Dissertation]
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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. Open Access Mannheim [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. Open Access ZEW Discussion Papers Mannheim 17-034 [Arbeitspapier]
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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 [Arbeitspapier]
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Vorschau

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 [Arbeitspapier]
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Vorschau

Pfeiffer, Olena (2017) International profit shifting within multinational enterprises: empirical evidence on the key channels and countermeasures. Open Access Mannheim [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. Open Access ZEW Discussion Papers Mannheim 17-066 [Arbeitspapier]
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2016

Streif, Frank (2016) Fiscal policy in Europe: Taxation, debt and direct democracy with multiple jurisdictions. Open Access Mannheim [Dissertation]
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2015

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

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

Spengel, Christoph ; Evers, Maria Theresia (2015) Erbschaftsteuerreform bringt Mehrkosten bei der Übertragung von Unternehmen. Open Access ZEWNews Mannheim 2015 9 4 [Zeitschriftenartikel]
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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]. Open Access Arbeitspapier Mannheim 15-05 [Arbeitspapier]
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Vorschau

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 [Arbeitspapier]
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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? Open Access ZEW Discussion Papers Mannheim 14-015 [Arbeitspapier]
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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 [Arbeitspapier]
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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 [Arbeitspapier]
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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. Open Access ZEW Discussion Papers Mannheim 14-112 [Arbeitspapier]
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Vorschau

Heckemeyer, Jost H. ; Richter, Katharina ; Spengel, Christoph (2014) Tax planning of R&D intensive multinationals. Open Access ZEW Discussion Papers Mannheim 14-114 [Arbeitspapier]
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2013

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

Finke, Katharina (2013) Alternative Konzepte der Unternehmensbesteuerung vor dem Hintergrund aktueller Herausforderungen der deutschen Steuerpolitik. Open Access Mannheim [Dissertation]
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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. Open Access ZEW Discussion Papers Mannheim 13-044 [Arbeitspapier]
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Vorschau

Heckemeyer, Jost H. ; Overesch, Michael (2013) Multinationals’ Profit Response to Tax Differentials: Effect Size and Shifting Channels. Open Access ZEW Discussion Papers Mannheim 13-045 [Arbeitspapier]
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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 [Arbeitspapier]
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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. Open Access Discussion Paper / ZEW Mannheim 12-003 [Arbeitspapier]
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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. Open Access ZEW Discussion Papers Mannheim 12-039 [Arbeitspapier]
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Vorschau

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

Spengel, Christoph ; Lohse, Theresa ; Riedel, Nadine (2012) The Increasing Importance of Transfer Pricing Regulations - a Worldwide Overview. Open Access Working Paper / Oxford University Centre for Business Taxation Said Business School Oxford 12/27 [Arbeitspapier]
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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. Open Access Mannheim [Arbeitspapier]
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2010

Grünewald, Michael (2010) Internationales Steuerinformationssystem - auf Basis des European Tax Analyzer. Open Access None Mannheim [Dissertation]
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2007

Spengel, Christoph (2007) The common consolidated corporate tax base. Open Access Mannheim [Arbeitspapier]
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2005

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

Rürup, Bert ; Wiegard, Wolfgang ; Spengel, Christoph (2005) Stellungnahme zu den Steuerreformvorschlägen von CDU/CSU (Konzept 21) und FDP (Berliner Entwurf). Open Access Berlin [Arbeitspapier]
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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. Open Access Dehler, Manfred 43-57 In: IAS-Bilanzierung als Grundlage der Besteuerung (2002) Nürnberg [Konferenzveröffentlichung]
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2001

Schreiber, Ulrich ; Spengel, Christoph ; Lammersen, Lothar (2001) Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten. Open Access None Mannheim [Arbeitspapier]
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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. Open Access Mannheim [Arbeitspapier]
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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. Open Access ZEW-Dokumentation Mannheim 00-04 [Arbeitspapier]
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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. Open Access ZEW-Dokumentation Mannheim 98-10 [Arbeitspapier]
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