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Corporate taxes and economic inefficiency in Europe
Devereux, Michael P.; Lammersen, Lothar; Spengel, Christoph - In: Proceedings / 95th Annual Conference on Taxation : …, (pp. 226-235). 2003
Persistent link: https://www.econbiz.de/10002160327
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How to Reform Taxation of Corporate Groups in Europe
Oestreicher, Andreas; Spengel, Christoph; Koch, Reinald - 2023
There are at least two reasons why taxation of corporate groups in Europe calls for reform. Firstly, differences are to … the provisions currently prevailing in the taxation of corporate groups in Europe, in view of tax neutrality criteria and …
Persistent link: https://www.econbiz.de/10014263367
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Reporting behavior and transparency in European banks' country-by-country reports
Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021
calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we …, with CbCRs prepared by bank groups from the United Kingdom and Germany being the most transparent. Inconsistencies in …
Persistent link: https://www.econbiz.de/10012434484
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Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports
Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021
calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we …, with CbCRs prepared by bank groups from the United Kingdom and Germany being the most transparent. Inconsistencies in …
Persistent link: https://www.econbiz.de/10013239592
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Analysis of US corporate tax reform proposals and their effects for Europe and Germany : final report : update 2018
Spengel, Christoph; Heinemann, Friedrich; Olbert, Marcel; … - Zentrum für Europäische Wirtschaftsforschung - 2018
des Projektes ist es deshalb die Auswirkungen auf Europa insbesondere vor dem Hintergrund der sich durch die Reform …
Persistent link: https://www.econbiz.de/10011890387
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Fiscal policy in Europe : taxation, debt and direct democracy with multiple jurisdictions
Streif, Frank - 2016
Persistent link: https://www.econbiz.de/10011623741
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International taxation of expatriates : [survey of 20 tax and social security regimes and analysis of effective tax burdens on international assignments] ; executive summary
Jacobs, Otto H.; Endres, Dieter; Spengel, Christoph; … - 2005
Persistent link: https://www.econbiz.de/10010503701
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Effective tax levels using the Devereux Griffith methodology : project for the EU Commission TAXUD/2008/CC/099 ; report 2009
Devereux, Michael P.; Elschner, Christina; Endres, Dieter; … - 2009
Persistent link: https://www.econbiz.de/10010506184
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International taxation of expatriates : survey of 20 tax and sociale security regimes and analysis of effective tax burdens on international assignments
Jacobs, Otto H.; Endres, Dieter; Spengel, Christoph; … - 2005
Persistent link: https://www.econbiz.de/10003029547
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The Effective Average Tax Burden in the European Union and the USA : A Computer-Based Calculation and Comparison with the Model of the European Tax Analyzer
Jacobs, Otto H.; Spengel, Christoph - 2008
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10014089716