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~language:"ara"
~language:"bos"
~language:"eng"
~language:"fin"
~language:"ita"
~language:"nor"
~language:"swe"
~language:"und"
~person:"Herbert, Alicia"
~person:"Spengel, Christoph"
~subject:"Deutschland"
~subject:"EU tax law"
~subject:"Innovation"
~subject:"World"
~type_genre:"Aufsatz in Zeitschrift"
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Deutschland
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14
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Herbert, Alicia
Spengel, Christoph
Wagner, Joachim
143
Audretsch, David B.
138
Eichengreen, Barry
103
Lee, Chien-chiang
86
Gupta, Rangan
84
Kraus, Sascha
82
Fritsch, Michael
81
Goel, Rajeev K.
79
Brem, Alexander
76
Aizenman, Joshua
73
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72
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72
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68
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67
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62
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59
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57
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57
Tiwari, Aviral Kumar
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55
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Xuan Vinh Vo
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49
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48
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48
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World tax journal : WTJ
9
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3
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European taxation : official journal of the Confédération Fiscale Européenne
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ECONIS (ZBW)
17
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1
How to move forward with country-by-country reporting? : a qualitative content analysis of the stakeholders' comments in the OECD 2020 review
Müller, Raphael
;
Schoenrock, Miles
;
Spengel, Christoph
- In:
World tax journal : WTJ
14
(
2022
)
2
,
pp. 261-284
Persistent link: https://www.econbiz.de/10013347195
Saved in:
2
IP box regimes and multinational enterprises : does nexus pay off?
Müller, Jessica M.
;
Spengel, Christoph
;
Steinbrenner, …
- In:
World tax journal : WTJ
14
(
2022
)
1
,
pp. 75-112
Persistent link: https://www.econbiz.de/10013345926
Saved in:
3
R&D tax incentive regimes : a comparison and evaluation of current country practices
Spengel, Christoph
;
Stage, Barbara
;
Steinbrenner, Daniela
- In:
World tax journal : WTJ
14
(
2022
)
2
,
pp. 331-364
Persistent link: https://www.econbiz.de/10013347214
Saved in:
4
One directive, several transpositions : a cross-country evaluation of the national implementation of DAC6
Casi-Eberhard, Elisa
;
Chen, Xiao
;
Orlic, Mark Dinko
; …
- In:
World tax journal : WTJ
13
(
2021
)
1
,
pp. 63-81
Persistent link: https://www.econbiz.de/10013166480
Saved in:
5
Cross-border tax evasion after the common reporting standard : game over?
Casi-Eberhard, Elisa
;
Spengel, Christoph
;
Stage, …
- In:
Journal of public economics
190
(
2020
),
pp. 1-22
Persistent link: https://www.econbiz.de/10012584764
Saved in:
6
Addressing the debt-equity bias within a common consolidated corporate tax base (CCCTB) : possibilities, impact on effective tax rates and revenue neutrality
Spengel, Christoph
;
Heckemeyer, J. H.
;
Nicolay, Katharina
; …
- In:
World tax journal : WTJ
10
(
2018
)
2
,
pp. 165-191
Persistent link: https://www.econbiz.de/10012101988
Saved in:
7
International taxation in the digital economy : challenge accepted?
Olbert, Marcel
;
Spengel, Christoph
- In:
World tax journal : WTJ
9
(
2017
)
1
,
pp. 3-46
Persistent link: https://www.econbiz.de/10011805692
Saved in:
8
Intellectual property box regimes : effective tax rates and tax policy considerations
Evers, Lisa
;
Miller, Helen
;
Spengel, Christoph
- In:
International tax and public finance
22
(
2015
)
3
,
pp. 502-530
Persistent link: https://www.econbiz.de/10011303667
Saved in:
9
Impact of tax-rate cut cum base-broadening reforms on heterogeneous firms : learning from the German tax reform of 2008
Finke, Katharina
;
Heckemeyer, Jost H.
;
Reister, Timo
; …
- In:
FinanzArchiv : European journal of public finance
69
(
2013
)
1
,
pp. 72-114
Persistent link: https://www.econbiz.de/10009724794
Saved in:
10
A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB
Spengel, Christoph
;
Ortmann-Babel, Martina
;
Zinn, Benedikt
- In:
World tax journal : WTJ
4
(
2012
)
3
,
pp. 185-221
Persistent link: https://www.econbiz.de/10009690062
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