Teaching
Research Interests
Publications
- 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.
- Nicolay, K., Steinbrenner, D., Wölfing, N. and Spix, J. (2023). The effectiveness and distributional consequences of excess profit taxes or windfall taxes in light of the Commission's recommendation to Member States.