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The use of SME tax incentives in the European Union

Bergner, Sören; Bräutigam, Rainer; Evers, Maria Theresia - 2017

EU Member States. Building hereon, we measure the impact of these regimes on the effective tax burdens of targeted …

Persistent link: https://www.econbiz.de/10011591958

Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states

Oestreicher, Andreas (contributor); … - 2007

the EU-wide activities of multinationals as proposed by the European Commission. Second, we estimate the consequences on … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the …

Persistent link: https://www.econbiz.de/10003480047

Cross-border tax evasion after the common reporting standard : game over?

Spengel, Christoph; Casi-Eberhard, Elisa; Stage, Barbara - 2019 - This version: July 20, 2019

We study the effect of the first global multilateral standard for the automatic exchange of information (AEOI), the so called Common Reporting Standard (CRS), on cross border tax evasion. Employing newly available bilateral data on cross-border deposits, we find that the CRS induced a reduction...

Persistent link: https://www.econbiz.de/10012053474

Das Eckpunktepapier und der Referentenentwurf des BMF zur Erbschaftsteuer : Auswirkungen auf die effektive Erbschaftsteuerbelastung in Deutschand und internationaler Vergleich ; Erweiterung des Länderindex 2014

Heinemann, Friedrich; Spengel, Christoph; Bräutigam, Rainer - 2015

Persistent link: https://www.econbiz.de/10011313205

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

Dutt, Verena K. - 2021

Persistent link: https://www.econbiz.de/10012744915

How do investors value the publication of tax information? : evidence from the European public country-by-country reporting

Müller, Raphael; Spengel, Christoph; Weck, Stefan - 2021 - This version: October 2021

We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country …

Persistent link: https://www.econbiz.de/10012648417

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.; … - ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung; … - 2019

Ziel dieser Studie ist es, für die 28 EU-Staaten sowie die Schweiz, Norwegen, Republik Mazedonien, Türkei, USA, Kanada …

Persistent link: https://www.econbiz.de/10012237155

Ring-fencing digital corporations : investor reaction to the European Commission's digital tax proposals

Klein, Daniel; Ludwig, Christopher; Spengel, Christoph - 2019

avoidance, have a higher profit shifting potential, and for those with higher exposure to the EU. The market value of digital …

Persistent link: https://www.econbiz.de/10012126106

Is mandatory country-by-country reporting effective? : early evidence on the economic responses by multinational firms

De Simone, Lisa; Olbert, Marcel; Spengel, Christoph - 2019

mandatory for firms operating in the European Union. While the EU policymakers adopted CbCR primarily in response to perceived … sind, gesetzlich vorgeschrieben. Während EU-Politiker das CbCR in erster Linie als Reaktion auf die als schädlich …

Persistent link: https://www.econbiz.de/10012030572

Tax systems, tax planning and tax competition in an international and digital economy

Werner, Ann-Catherin - 2020

Persistent link: https://www.econbiz.de/10012416784