Credit: Tsvetina Tsonkova
Dr. Emilia Gschossmann
E-Mail: emilia.gschossmannuni-mannheim.de
Phone: +49 (0) 621 – 181 1685
Address: Universität Mannheim
Schloss Ostflügel (Room 248)
68131 Mannheim
Teaching
Bachelor:
- Bachelor Thesis
Master:
- TAX 630: International Business Taxation
- Seminar and Master Thesis
Cross-Course:
- Tax Knowledge Quizzes
Mannheim Master Accounting and Taxation:
- T-TAX 600: Internationale Unternehmensbesteuerung I – Grundlagen
- T-TAX 602: Internationale Unternehmensbesteuerung III – Vertiefung Außensteuergesetz
- Seminar and Master Thesis
Research Interests
- Empirical Tax Research
- Corporate Taxation in the EU
- International Tax Planning and Tax Avoidance
Publications
- Gschossmann, E., Heckemeyer, J. H., Müller, J., Spengel, C., Spix, J. and Wickel, S. (2026). The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates. International Tax and Public Finance, 33, 329–373.
- Spengel, C., Gaul, J., Göbel, A., Gschossmann, E., Gundert, H., Jungmann, F., Käshammer, D., Kindler, C., Pfrang, A., Porebski, T. T., Schmidt, C., Schmidt, K., Schulz, I., Spix, J., Weck, S., Wickel, S. and Winter, S. (2026). Rethinking anti-tax avoidance measures in the European Union. ZEW Discussion Papers, 26–002. Mannheim.
- Gschossmann, E. and Olbert, M. (2025). Taxes and the global spillovers of AI investments. Mannheim.
- 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.
- Gschossmann, E. and Pfrang, A. (2024). Multinationals' location, financial and real responses to the EU-wide implementation of CFC rules by the ATAD. Mannheim.