Prof. Dr. Katharina Nicolay
Assistant Professorship of Accounting & Taxation, especially Business Taxation
Credit: Siegfried Herrmann
Main fields of research
- Taxation and the Decision Behavior of Multinational Firms
- Tax Reform Analysis
- Empirical taxation impact analysis
- Tax Accounting
Curriculum vitae
| 2006 | Maîtrise en Sciences Economiques (M.Sc. in Economics), University Paris I |
| 2008 | Diplom-Kauffrau University of Tübingen |
| 2012 | Visiting Researcher Oxford Centre for Business Taxation |
| 2013 | Dr. rer pol. University of Mannheim |
| Since 2014 | Senior Researcher ZEW, Department of Corporate Taxation and Public Finance |
| Since 2015 | Assistant Professor University of Mannheim, Area Accounting and Taxation |
Selected publications
- Bärsch, S.-E., Braunagel, R. U., Heckemeyer, J. H., Müller, J., Nicolay, K., Nusser, H., Oestreicher, A., Spengel, C., Stutzenberger, K. and Wilhelm, I. (2023). Internationale Unternehmensbesteuerung : deutsche Investitionen im Ausland, ausländische Investitionen im Inland. München: C.H. Beck.
- Bührle, A. T., Nicolay, K., Spengel, C. and Wickel, S. (2023). From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses. ZEW Discussion Papers, 23–027. Mannheim.
- Bührle, A. T., Nicolay, K., Spengel, C. and Wickel, S. (2023). Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung? Trends, Perspektiven und Belastungswirkungen. München: Stiftung Familienunternehmen.
- Gundert, H., Nicolay, K., Steinbrenner, D. and Wickel, S. (2023). The tax attractiveness of EU locations for corporate investments: A stocktaking of past developments and recent reforms. ZEW Discussion Papers, 23–066. Mannheim.
- Dutt, V. K., Nicolay, K. and Spengel, C. (2021). Reporting behavior and transparency in European banks' country-by-country reports. ZEW Discussion Papers, 21–019. Mannheim.
- Heckemeyer, J. H., Nicolay, K. and Spengel, C. (2021). What will the OECD BEPS indicators indicate? ZEW Discussion Papers, 21–005. Mannheim.
- Klein, D., Ludwig, C. A., Nicolay, K. and Spengel, C. (2021). Quantifying the OECD BEPS indicators – an update to BEPS Action 11. ZEW Discussion Papers, 21–013. Mannheim.