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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
differences between the EATR have declined a little. In spite of this convergence, however, tax distortions of competition did not …
Persistent link: https://www.econbiz.de/10014089716
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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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Effective levels of company taxation within an enlarged EU
Devereux, Michael P. (contributor);  … - Zentrum für Europäische Wirtschaftsforschung <Mannheim> - 2008
Persistent link: https://www.econbiz.de/10009638952
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Effective tax levels using the Devereux/Griffith methodology
Devereux, Michael P. (contributor);  … - Zentrum für Europäische Wirtschaftsforschung <Mannheim> - 2010
Persistent link: https://www.econbiz.de/10009639918
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Study on the impact of reforms of corporate income taxation systems at the EU level on the size of the tax bases of the EU companies, using the model "Europen Tax Analyzer"
Spengel, Christoph (contributor) - Zentrum für Europäische Wirtschaftsforschung <Mannheim> - 2011
Persistent link: https://www.econbiz.de/10009640648
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Effective tax levels using the Devereux/Griffith methodology
Devereux, Michael P. (contributor);  … - Zentrum für Europäische Wirtschaftsforschung <Mannheim> - 2012
Persistent link: https://www.econbiz.de/10009661735
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Effective tax levels using the Devereux/Griffith methodology
Spengel, Christoph (contributor); Endres, Dieter (contributor) - 2014
Persistent link: https://www.econbiz.de/10010420181
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Effective tax levels using the Devereux/Griffith methodology
Spengel, Christoph (contributor); Endres, Dieter (contributor) - Zentrum für Europäische Wirtschaftsforschung, Mannheim - 2014
Persistent link: https://www.econbiz.de/10010478777
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The effect of inflation and interest rates on forward-looking effective tax rates
Streif, Frank (contributor); Spengel, Christoph (contributor) - Centre for European Economic Research (ZEW) GmbH - 2016
Persistent link: https://www.econbiz.de/10011527484