Prof. Dr. Katharina Nicolay
Credit: Siegfried Herrmann
Since January 2015, Katharina Nicolay has been junior professor of Business Taxation at the University of Mannheim. She is also a research associate in the ZEW Research Department “Corporate Taxation and Public Finance” and co-coordinator of the Leibniz Science Campus “MannheimTaxation” (MaTax).
Main field of research
- International corporate taxation
- Empirical taxation impact analysis
- Tax Accounting
- Evaluation of tax reforms
Publications
- Dutt, V. K., Ludwig, C. A., Nicolay, K., Vay, H. and Voget, J. (2019). Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions. International Tax and Public Finance, 26, 1259-1290.
- 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.
- 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.
- Klein, D., Ludwig, C. A. and Nicolay, K. (2020). Internal digitalization and tax-efficient decision making. ZEW Discussion Papers, 20–051. Mannheim.
- Dutt, V. K., Nicolay, K., Vay, H. and Voget, J. (2019). Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures. ZEW Discussion Papers, 19–042. Mannheim.
- Klein, D., Ludwig, C. A. and Nicolay, K. (2021). Internal digitalization and tax-efficient decision making. In , Beiträge zur Jahrestagung des Vereins für Socialpolitik 2021: Climate Economics (S. 1–56). , ZBW – Leibnitz Information Centre for Economics: Kiel.
- Klein, D., Ludwig, C. A. and Nicolay, K. (2021). Internal digitalization and tax-efficient decision making. Annual Congress of the IIPF, Reykjavik, Iceland, Online.
- Klein, D., Ludwig, C. A. and Nicolay, K. (2021). Internal digitalization and tax-efficient decision making. 8th Annual Mannheim Taxation Conference 2021, Online.
- Klein, D., Ludwig, C. A. and Nicolay, K. (2021). Internal digitalization and tax-efficient decision making. TRR 266 Mini Conference Taxation: Transparency, Complexity, Misperception, and Real Effects, Online.
- Klein, D., Ludwig, C. A., Nicolay, K. and Spengel, C. (2021). Quantifying the OECD BEPS indicators – An update to BEPS action 11. Annual Congress of the IIPF, Reykjavik, Iceland, Online.
- Dutt, V. K., Nicolay, K., Vay, H. and Voget, J. (2019). Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures. TRR 266 Annual Conference, Mannheim, Germany.
- 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). Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung? Trends, Perspektiven und Belastungswirkungen. München: Stiftung Familienunternehmen.