Prof. Dr. Christoph Spengel
Chair of Business Administration and International Taxation (Taxation II)
Credit: Rike Allendoerfer
Main fields of research
- International Taxation and Tax Planning
- Tax Accounting
- Harmonization of Company Taxation in Europe
- Measurement of Effective Tax Burdens
- Taxation and Innovation
- Taxation in the Digital Economy
Curriculum vitae
| 1990 | Diplom-Kaufmann (M.Sc. in Business Administration), University of Mannheim |
| 1995 | Dr. rer. pol., University of Mannheim |
| 2002 | Post-doctoral degree (Habilitation), University of Mannheim |
| 2002–2003 | Senior Tax Manager in one of the “Big 4” firms and Deputy Professor, University of Hamburg |
| 2003–2006 | Professor of Business Administration and International Taxation, Justus Liebig-University of Gießen |
| Since 2003 | Member of the Scientific Council of the German Federal Ministry of Finance |
| Since 2003 | Research Associate, Centre for European Economic Research (ZEW) |
| Since 2006 | Professor of Business Administration and International Taxation, University of Mannheim |
| Since 2007 | International Research Fellow, Oxford University, Saïd Business School |
| Since 2007 | Academic Director, Mannheim Master of Accounting and Taxation, Mannheim Business School |
| Since 2014 | Director and Speaker, Leibniz Scientific Campus MaTax |
Selected memberships
- Schmalenbach Association for Business Administration (Taxation working group)
- International Fiscal Association (IFA)
- European Association of Tax Law Professors (EATLP)
- Fachinstitut der Steuerberater e.V.
Prizes, awards, honors
- Received multiple awards for diploma thesis, dissertation and post-doc thesis
- Excellence in Executive Teaching Award 2009, Mannheim Business School
- Students Teaching Award 2013, Mannheim Business School
- Outstanding Commitment Award 2017, Mannheim Business School
- Overall Teaching Award 2018, University of Mannheim
Selected editorial activities
- Editorial Board and Contributing Author: “World Tax Journal (WTJ)”
- Managing Editor: “Steuer und Wirtschaft (StuW)”
Selected publications
- Dourado, A. P., Müller, J., Rangel, L. and Spengel, C. (2024). Tax neutrality treatment of investment funds in the European Union. World Tax Journal : WTJ, 16, 441–464.
- Gaul, J., Gundert, H., Nikolay, K., Spengel, C., Spix, J., Steinbrenner, D., Weck, S. and Wickel, S. (2024). Deutschland im internationalen Steuerwettbewerb: Auswirkungen aktueller Reformansätze. Der Betrieb : DB, 77, 1158-1163.
- Gschossmann, E., Heckemeyer, J. H., Müller, J., Spengel, C., Spix, J. and Wickel, S. (2024). The EU’s New Era of “fair company taxation”: The impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates. ZEW Discussion Papers, 24–014. Mannheim.
- Gundert, H., Spengel, C. and Weck, S. (2024). Leveling the playing field? A qualitative and quantitative examination of the EU directive on public country-by-country reporting. ZEW Discussion Papers, 24–019. Mannheim.
- Heckemeyer, J. H., Schulz, I., Spengel, C. and Winter, S. (2024). The digital economy, global tax reforms and developing countries : an evaluation of Pillar I and Art. 12B UN Model. ZEW Discussion Papers, 24–022. Mannheim.
- Müller, R., Spengel, C. and Weck, S. (2024). How do investors value the publication of tax information? Evidence from the European public country-by-country reporting. Contemporary Accounting Research : CAR = Recherche Comptable Contemporaine, 41, 1893-1924.
- 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.
- Farwick, P. F., Müller, J. and Spengel, C. (2023). Unternehmen im Metaverse – Eine steuerrechtliche Einordnung. Steuer und Wirtschaft : StuW, 100, 219–228.
- Fischer, L., Müller, J. and Spengel, C. (2023). The distorting effects of imputation systems on tax competition in the EU. Intertax : International Tax Review, 51, 196–218.
- Kessler, W. and Spengel, C. (2023). Checkliste potenziell EU-rechtswidriger Normen des deutschen direkten Steuerrechts – Update 2023. Der Betrieb : DB, 76.
- Kopetzki, L., Spengel, C. and Weck, S. (2023). Moving forward with tax sustainability reporting in the EU – A quantitative descriptive analysis. World Tax Journal : WTJ, 15, 291–320.
- Olbert, M., Spengel, C. and Weck, S. (2023). Multinational firms in tax havens – Corporate motives, regulatory countermeasures, and recent statistics. ZEW Discussion Papers, 23–036. Mannheim.
- Spengel, C. (2023). Die globale Mindestbesteuerung.
In Steuerberater-Jahrbuch 2022/
2023 (S. 3–32). Köln: Otto Schmidt Verlag. - Spengel, C. (2023). Lessons learnt – the role of the nordic model in EU-wide tax harmonization. In Veropolitiikka – Liber Amicorum Timo Viherkennttä (S. 334–352). Aalto ; Joensuu: Yliopisto ; PunaMusta.
- Spengel, C., Klein, D., Müller, J., Pfrang, A., Schulz, I., Winter, S., Gaul, J., Weck, S. and Wickel, S. (2023). Die globale Mindeststeuer – Kosten und Nutzen aus deutscher Sicht. Der Betrieb : DB, 76, 1–14.
- Spengel, C., Schulz, I. and Winter, S. (2023). Steuerplanung unter der globalen Mindeststeuer. Der Betrieb : DB, 76, 2198-2205.
- Bräutigam, R., Spengel, C. and Winter, S. (2022). Die gewerbesteuerliche Grundstückskürzung in Anbetracht der GrSt-Reform : Eine analytische Betrachtung des Zusammenspiels der neuen Regelungen. Der Betrieb : DB, 75, 620–626.
- Bührle, A. T., Fischer, L. and Spengel, C. (2022). Loss offset and interest deduction limitation rules in the EU as a response to the Corona crisis. British Tax Review, 2022, 453–479.
- Dann, D., Müller, R., Werner, A.-C., Teubner, T., Mädche, A. and Spengel, C. (2022). How do tax compliance labels impact sharing platform consumers? An empirical study on the interplay of trust, moral, and intention to book. Information Systems and e-Business Management : ISeB, 20, 409–439.
- Fischer, L., Heckemeyer, J. H., Spengel, C. and Steinbrenner, D. (2022). Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour. Intertax : International Tax Review, 50, 286–321.
- Fischer, L., Steinbrenner, D. and Spengel, C. (2022). Steuerlicher Unterbietungswettbewerb hält an. ZEWNews, 2022, 4.
- Gaul, J., Klein, D., Müller, J., Pfrang, A., Schulz, I., Spengel, C., Weck, S., Wickel, S. and Winter, S. (2022). Die Kosten der globalen Mindeststeuer in Deutschland. ZEW policy brief, 2022–07. Mannheim.
- Kessler, W. and Spengel, C. (2022). Checkliste potenziell EU-rechtswidriger Normen des deutschen direkten Steuerrechts – Update 2022. Der Betrieb : DB, 75, 1–38.
- Klein, D., Ludwig, C. A. and Spengel, C. (2022). Taxing the digital economy: Investor reaction to the European Commission’s digital tax proposals. National Tax Journal, 75, 61–92.
- Müller, J. and Spengel, C. (2022). European Union/
OECD/International – Intellectual property income as “per se” passive income: A comparative analysis of controlled foreign company rules in the European Union before and after the implementation of the Anti-Tax Avoidance Directive (2016/1164). Bulletin for International Taxation, 76, 533–546. - Müller, J., Spengel, C. and Steinbrenner, D. (2022). European Union – IP box regimes and multinational enterprises: Does nexus pay off? World Tax Journal : WTJ, 14, 75–112.
- Müller, R., Schoenrock, M. and Spengel, C. (2022). How to move forward with country-by-country reporting? A qualitative content analysis of the stakeholders’ comments in the OECD 2020 review. World Tax Journal : WTJ, 14, 261–284.
- Spengel, C. (2022). Probleme einer globalen Mindeststeuer und Alternativen. Steuer und Wirtschaft : StuW, 99, 190–193.
- Spengel, C. (2022). Was taugen die OECD-Vorschläge zur weltweiten Reform der Unternehmensbesteuerung? Schmalenbach Impulse, 2, 1–7.
- Spengel, C., Stage, B. and Steinbrenner, D. (2022). R&D Ttax incentive regimes – A comparison and evaluation of current country practices. World Tax Journal : WTJ, 14, 331–364.