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~person:"Gruber, Jonathan"
~person:"Keen, Michael"
~person:"Spengel, Christoph"
~type_genre:"Article in journal"
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Besteuerungsverfahren
6
Taxation procedure
6
EU countries
3
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2
Unternehmensbesteuerung
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2008
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Gruber, Jonathan
Keen, Michael
Spengel, Christoph
Slemrod, Joel
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10
Creedy, John
8
Nerudová, Danuše
7
Aizenman, Joshua
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McKee, Michael J.
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Murray, Matthew Neal
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Schjelderup, Guttorm
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Büttner, Thiess
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Fox, William F.
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Fuest, Clemens
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Färber, Gisela
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Gemmell, Norman
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McLure, Charles E.
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Hodge, Timothy R.
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World tax journal : WTJ
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Controlling & Management review / Sonderheft : ZfCM : Zeitschrift für Controlling & Management
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FinanzArchiv : European journal of public finance
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Journal of public economics
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ECONIS (ZBW)
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1
Moving forward with tax sustainability reporting in the EU : a quantitative descriptive analysis
Kopetzki, Leonie C.
;
Spengel, Christoph
;
Weck, Stefan
- In:
World tax journal : WTJ
15
(
2023
)
2
,
pp. 291-320
Persistent link: https://www.econbiz.de/10014425577
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2
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:
3
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
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4
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:
5
Rechnungslegung nach IFRS - Konsequenzen für die Besteuerung
Spengel, Christoph
- In:
Controlling & Management review / Sonderheft : ZfCM : …
(
2004
)
2
,
pp. 130-140
Persistent link: https://www.econbiz.de/10002233706
Saved in:
6
The comparison between ad valorem and specific taxation under imperfect competition
Delipalla, Sofia
- In:
Journal of public economics
49
(
1992
)
3
,
pp. 351-367
Persistent link: https://www.econbiz.de/10001136168
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