Year of Publication | Title | Author(s) |
2011 | Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008 | Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; Spengel, Christoph |
2011 | Capital structure choice and company taxation: A meta-study | Feld, Lars P.; Heckemeyer, Jost H.; Overesch, Michael |
2013 | Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform | Fuest, Clemens; Spengel, Christoph; Finke, Katharina; Heckemeyer, Jost H.; Nusser, Hannah |
2013 | Steuerflucht und Steueroasen | Konrad, Kai A.; Heckemeyer, Jost H.; Spengel,Christoph; Leibrecht, Markus; Schratzenstaller, Margit; Gärtner, Manfred; Büttner, Thiess; Holzmann, Carolin |
2013 | Multinationals' profit response to tax differentials: Effect size and shifting channels | Heckemeyer, Jost H.; Overesch, Michael |
2014 | Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany | Finke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph |
2014 | Tax planning of R&D intensive multinationals | Heckemeyer, Jost H.; Richter, Katharina; Spengel, Christoph |
2015 | Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Intermediate report 2015 | Spengel, Christoph; Endres, Dieter; Finke, Katharina; Heckemeyer, Jost H.; Bartholmeß, Alexandra; Bräutigam, Rainer; Braun, Julia; Dudar, Olena; Evers, Maria Theresia; Halter, Manuel; Harendt, Christoph; Streif, Frank; Todtenhaupt, Maximilian |
2016 | Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Final report | Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; Nicolay, Katharina; Bartholmeß, Alexandra; Bräutigam, Rainer; Braun, Julia; Dutt, Verena; Evers, Maria Theresia; Harendt, Christoph; Klar, Oliver; Nusser, Hannah; Olbert, Marcel; Pfeiffer, Olena; Steinbrenner, Daniela; Streif, Frank; Todtenhaupt, Maximilian |
2018 | Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2018/DE/307: Intermediary report 2018 | Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; Nicolay, Katharina; Ludwig, Christopher; Steinbrenner, Daniela; Bartholmeß, Alexandra; Bräutigam, Rainer; Buchmann, Peter; Bührle, Anna Theresa; Casi, Elisa; Dutt, Verena; Fischer, Leonie; Harendt, Christoph; Schwab, Thomas; Stage, Barbara; Vay, Heiko; Werner, Ann-Catherin |
2019 | Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2019/DE/312: Final report 2019 | Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; Nicolay, Katharina; Bartholmeß, Alexandra; Ludwig, Christopher; Steinbrenner, Daniela; Buchmann, Peter; Bührle, Anna Theresa; Dutt, Verena; Fischer, Leonie; Stage, Barbara |
2020 | Effective tax levels using the Devereux/Griffith methodology | Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; Nicolay, Katharina; Bartholmeß, Alexandra; Ludwig, Christopher; Steinbrenner, Daniela; Buchmann, Peter; Bührle, Anna Theresa; Dutt, Verena; Fischer, Leonie; Spix, Julia; Stage, Barbara |
2021 | What will the OECD BEPS indicators indicate? | Heckemeyer, Jost H.; Nicolay, Katharina; Spengel, Christoph |
2021 | Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour | Fischer, Leonie; Heckemeyer, Jost H.; Spengel, Christoph; Steinbrenner, Daniela |
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 | Gschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica; Spengel, Christoph; Spix, Julia; Wickel, Sophia |
2024 | The digital economy, global tax reforms and developing countries: An evaluation of Pillar I and Art. 12B UN Model | Heckemeyer, Jost H.; Schulz, Inga; Spengel, Christoph; Winter, Sarah |