Daniel Klein

Dr. Daniel Klein

E-Mail:               d.klein

Address:            Universität Mannheim
                           Schloss Ostflügel
                           68131 Mannheim

Room:                O 249

Phone:               +49 (0) 621 – 181 1686

  • Teaching


    • Bachelor Thesis


    • TAX 630: International Business Taxation
    • Seminar and Master Thesis

    Mannheim Master Accounting and Taxation:

    • T-TAX 600: International Company Taxation
    • Seminar and Master Thesis
  • Research Interests

    • Tax Accounting
    • Taxation of the Digital Economy
    • International Tax Planning
  • Publications

    Taxing the Digital Economy: Investor Reaction to the European Commission’s Digital Tax Proposals (with Christopher Ludwig and Christoph Spengel), National Tax Journal, forthcoming.

  • Working Paper

    Internal Digitalization and Tax-efficient Decision Making (with Christopher Ludwig and Katharina Nicolay)

    Foreign Aid through Domestic Tax Cuts? Evidence from Multinational Firm Presence in Developing Countries (with Jeffrey L. Hoopes, Rebecca Lester, and Marcel Olbert)

  • Presentations and Conference Participation

    NTA Annual Conference (P, D)
    NBER Conference on Business Taxation in a Federal System (C)
    University of Illinois Tax Symposium (C, I)
    University of Illinois Tax Doctoral Consortium (I)
    VfS Annual Conference (C)
    Oxford University Centre for Business Taxation Doctoral Conference (P)
    MannheimTaxation Annual Conference (P, D)
    Berlin-Vallendar Conference on Tax Research (P)
    EIASM Conference on Current Research in Taxation (P, D)
    IIPF Annual Congress (C)
    AAA Annual Conference (P)
    TRR 266 Mini Conference on Taxation (P)
    ATA/KPMG Doctoral Consortium (I)

    NTA Annual Conference (P)
    Tax Foundation and European Tax Policy Forum (ETPF) joint virtual conference (P, I)
    MannheimTaxation Annual Conference (C)
    ATA Midyear Meeting (C)
    Centre for Economic Policy Research (CEPR) Business Taxation Workshop (P)
    PhD Workshop in Business Taxation at the University of Brescia (P)
    BDI/Business at OECD/OECD – International Tax Conference (I)

    NTA Annual Conference (P)
    MannheimTaxation Annual Conference (P)
    ZEW Public Finance Conference (P)

    (P) Presenter, (D) Discussant, (C) Presented by Co-Author, (I) Invited

  • Other Publications and Policy Work

    Quantifying the OECD BEPS Indicators – an Update to BEPS Action 11 (with Christopher Ludwig, Katharina Nicolay, and Christoph Spengel), ZEW Discussion Paper No. 21–013, 2021.

    EU Should Focus more on Indirect Taxes Instead of Proposals for a Digital Levy (with Christopher Ludwig, Jessica Müller, Raphael Müller, Christoph Spengel, and Sarah Winter), ZEW policy brief Nr. 21–02, 2021.

    Besteuerung digitaler Unternehmen – die schwierige Suche nach einem europäischen Ansatz (with Christopher Ludwig and Christoph Spengel), integration 43 (3), 169–185, 2020.

    Global Corporate Tax Reform to the Worse? – Assessing the OECD Proposals (with Leonie Fischer, Christopher Ludwig, Raphael Müller, and Christoph Spengel), ZEW policy brief Nr. 20–01, 2020.