Diskussionspapiere und ähnliche Veröffentlichungen

2026

• Christoph Spengel, Johannes Gaul, Alexander Göbel, Emilia Gschossmann, Hannah Gundert, Felix Jungmann, Daniel Käshammer, Cornelia Kindler, Alina Pfrang, Thu Thao Porebski, Christin Schmidt, Katharina Schmidt, Inga Schulz, Julia Spix, Stefan Weck, Sophia Wickel und Sarah Winter (2026): Rethinking anti-tax avoidance measures in the European Union. ZEW Discussion Papers Mannheim : , 26–002.

2025

• Sean Bray, Daniel Brunn, Johannes Gaul und Christoph Spengel (2025): QDMTTs leave geographic disparity between increased pillar two costs and revenues. ZEW policy brief Mannheim : , 2025–13.
• Sean Brey, Daniel Bunn, Johannes Gaul und Christoph Spengel (2025): OECD pillar two compliance costs: A quanti­tative assessment for EU-headquartered groups. ZEW Discussion Papers Mannheim : , 25–053.
• Jost H. Heckemeyer, Katharina Nicolay, Christoph Spengel, Daniela Steinbrenner und Sophia Wickel (2025): Tax incentives and investments in the EU: Best practices and ways to stimulate private investments and prevent harmful tax practices. Brussels : European Parliament, .

2024

• Ana Paula Dourado, Jessica Müller, Leidson Rangel und Christoph Spengel (2024): Discriminatory taxation of investment funds in the European Union: How the CJEU case-law keeps ignoring neutrality. ZEW Discussion Papers Mannheim : , 24–080.
• Emilia Gschossmann, Jost H. Heckemeyer, Jessica Müller, Christoph Spengel, Julia Spix und Sophia Wickel (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 Mannheim : , 24–014.
• Hannah Gundert, Christoph Spengel und Stefan Weck (2024): Leveling the playing field? A qualitative and quanti­tative examination of the EU directive on public country-by-country reporting. ZEW Discussion Papers Mannheim : , 24–019.
• Jost H. Heckemeyer, Inga Schulz, Christoph Spengel und Sarah Winter (2024): The digital economy, global tax reforms and developing countries : an evaluation of Pillar I and Art. 12B UN Model. ZEW Discussion Papers Mannheim : , 24–022.

2023

• Anna Theresa Bührle, Katharina Nicolay, Christoph Spengel und Sophia Wickel (2023): From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses. ZEW Discussion Papers Mannheim : , 23–027.
• Marcel Olbert, Christoph Spengel und Stefan Weck (2023): Multinational firms in tax havens – Corporate motives, regulatory co­unter­measures, and recent statistics. ZEW Discussion Papers Mannheim : , 23–036.

2022

• Johannes Gaul, Daniel Klein, Jessica Müller, Alina Pfrang, Inga Schulz, Christoph Spengel, Stefan Weck, Sophia Wickel und Sarah Winter (2022): Die Kosten der globalen Mindest­steuer in Deutschland. ZEW policy brief Mannheim : , 2022–07.

2021

• Verena K. Dutt, Katharina Nicolay und Christoph Spengel (2021): Reporting behavior and trans­parency in European banks' country-by-country reports. ZEW Discussion Papers Mannheim : , 21–019.
• Leonie Fischer, Jost H. Heckemeyer, Christoph Spengel und Daniela Steinbrenner (2021): Tax policies in a trans­ition to a knowledge-based economy – the effective tax burden of companies and highly skilled labour. ZEW Discussion Papers Mannheim : , 21–096.
• Jost H. Heckemeyer, Katharina Nicolay und Christoph Spengel (2021): What will the OECD BEPS indicators indicate?. ZEW Discussion Papers Mannheim : , 21–005.
• Daniel Klein, Christopher A. Ludwig, Katharina Nicolay und Christoph Spengel (2021): Quanti­fying the OECD BEPS indicators – an update to BEPS Action 11. ZEW Discussion Papers Mannheim : , 21–013.
• Raphael Müller, Christoph Spengel und Stefan Weck (2021): How do investors value the publication of tax information? Evidence from the European public country-by-country reporting. ZEW Discussion Papers Mannheim : , 21–077.
• Christoph Spengel, Leonie Fischer, Christopher A. Ludwig, Jessica Müller, Stefan Weck und Sarah Winter (2021): Debt-equity bias should be addressed on national rather than on EU level. ZEW policy brief Mannheim : , 2021–07.
• Christoph Spengel, Daniel Klein, Christopher A. Ludwig, Jessica Müller, Raphael Müller, Stefan Weck und Sarah Winter (2021): EU sollte statt einer Digitalabgabe die indirekten Steuern stärker in den Blick nehmen. ZEW policy brief Mannheim : , 2021–02.

2020

• Leonie Fischer, Daniel Klein, Christopher A. Ludwig, Raphael Müller und Christoph Spengel (2020): Die OECD-Vorschläge für eine weltweite Reform der Unter­nehmens­besteuerung – eine Wende zum Schlechten?. ZEW policy brief Mannheim : , 2020–01.
• Raphael Müller, Christoph Spengel und Heiko Vay (2020): On the determinants and effects of corporate tax trans­parency: review of an emerging literature. ZEW Discussion Papers Mannheim : , 20–063.
• Christoph Spengel, Leonie Fischer und Kathrin Stutzenberger (2020): Breaking borders? The European Court of Justice and internal market. ZEW Discussion Papers Mannheim : , 20–059.
• Christoph Spengel, Christopher A. Ludwig, Raphael Müller und Ann-Catherin Werner (2020): Sharing economy – steuerliche Herausforderungen und Lösungs­ansätze. ZEW policy brief Mannheim : , 2020–03.

2019

• Rainer Bräutigam, Christopher A. Ludwig und Christoph Spengel (2019): Steuerlicher Reformbedarf bei Service-Plattformen : eine Analyse anhand des deutschen Airbnb-Marktes. ZEW-Kurzexpertise Mannheim : , 19–01.
• Anna Theresa Bührle und Christoph Spengel (2019): Tax law and the trans­fer of start-up losses: a European overview and categorization. ZEW Discussion Papers Mannheim : , 19–037.
• Lisa De Simone, Marcel Olbert und Christoph Spengel (2019): Is mandatory country-by-country reporting effective? – Early evidence on the economic responses by multinational firms. ZEW policy brief Mannheim : , 2019–05.
• Daniel Klein, Christopher A. Ludwig und Christoph Spengel (2019): Ring-fencing digital corporations: Investor reaction to the European Commission's digital tax proposals. ZEW Discussion Papers Mannheim : , 19–050.
• Marcel Olbert und Christoph Spengel (2019): Taxation in the digital economy – recent policy developments and the question of value creation. ZEW Discussion Papers Mannheim : , 19–010.

2018

• Rainer Bräutigam, Friedrich Heinemann, Thomas Schwab und Christoph Spengel (2018): Analyse der US-Steuerreform : Studie Stand Oktober 2018. München : vbw, Vereinigung der Bayerischen Wirtschaft e. V., .
• Elisa Casi-Eberhard, Sara Nenadic, Mark Dinko Orlic und Christoph Spengel (2018): A call to action : from evolution to revolution on the common reporting standard. ZEW Discussion Papers Mannheim : , 18–035.
• Elisa Casi-Eberhard, Christoph Spengel und Barbara Stage (2018): Cross-border tax evasion after the common reporting standard : game over?. ZEW Discussion Papers Mannheim : , 18–036.
• Christoph Spengel, Friedrich Heinemann, Marcel Olbert, Olena Pfeiffer, Thomas Schwab und Kathrin Stutzenberger (2018): Analysis of US corporate tax reform proposals and their effects for Europe and Germany : final report – update 2018. Mannheim : , .

2017

• Rainer Bräutigam, Christoph Spengel und Kathrin Stutzenberger (2017): The development of corporate tax structures in the European Union from 1998 to 2015 : qualitative and quanti­tative analysis. ZEW Discussion Papers Mannheim : , 17–034.
• Maria Theresia Evers, Ina Meier und Christoph Spengel (2017): Country-by-country reporting : tension between trans­parency and tax planning. ZEW Discussion Papers Mannheim : , 17–008.
• Friedrich Heinemann und Christoph Spengel (2017): US-Steuerpläne bedrohen den globalen Handels- und Steuerfrieden. ZEW policy brief Mannheim : , 2017–02.
• Katharina Nicolay und Christoph Spengel (2017): The European Commission's CC(C)TB re-launch. ZEW policy brief Mannheim : , 2017–01.
• Olena Pfeiffer und Christoph Spengel (2017): Tax incentives for research and development and their use in tax planning. ZEW Discussion Papers Mannheim : , 17–046.
• Christoph Spengel, Friedrich Heinemann, Marcel Olbert, Olena Pfeiffer, Thomas Schwab und Kathrin Stutzenberger (2017): Analysis of US corporate tax reform proposals and their effects for Europe and Germany : final report. Mannheim : , .

2016

• Christoph Spengel, Jost H. Heckemeyer, Katharina Nicolay, Rainer Bräutigam, Oliver Klar und Kathrin Stutzenberger (2016): The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates. Taxation Papers Luxembourg : Office for Official Publ. of the Europ. Communities, 65.
• Christoph Spengel, Jost H. Heckemeyer, Hannah Nusser, Frank Streif und Oliver Klar (2016): The impact of tax planning on forward-looking effective tax rates. Taxation Papers Luxembourg : Office for Official Publ. of the Europ. Communities, 64.

2015

• Lisa Evers, Christoph Spengel und Julia Braun (2015): Fiscal investment climate and the cost of capital in Germany and the EU. ZEW policy brief Mannheim : , 2015–01.
• Christoph Spengel und Sören Bergner (2015): Investitions­wirkungen der deutschen Unter­nehmens­besteuerung im internationalen Vergleich : eine Analyse vor dem Hintergrund der Steuerreformen 2001 und 2008 unter Berücksichtigung grenzüberschreitender Investitionen ; Expertise für den Sachverständigenrat zur Begutachtung der gesamtwirtschaft­lichen Entwicklung [zum Jahresgutachten 2015/16]. Arbeits­papier Mannheim : , 15–05.

2014

• Maria Theresia Evers, Katharina Finke, Melanie Köstler, Ina Meier, Wolfram Scheffler und Christoph Spengel (2014): Gemeinsame Körperschafts­teuer-Bemessungs­grundlage in der EU : Konkretisierung der Gewinnermittlungs­prinzipien und Weiter­entwicklungen. ZEW Discussion Papers Mannheim : , 14–112.
• Maria Theresia Evers, Ina Meier und Christoph Spengel (2014): Trans­parency in Financial Reporting: Is Country-by-Country Reporting suitable to combat international profit shifting?. ZEW Discussion Papers Mannheim : , 14–015.
• Katharina Finke, Clemens Fuest, Hannah Nusser und Christoph Spengel (2014): Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?. ZEW Discussion Papers Mannheim : , 14–073.
• Jost H. Heckemeyer, Katharina Richter und Christoph Spengel (2014): Tax planning of R&D intensive multinationals. ZEW Discussion Papers Mannheim : , 14–114.

2013

• Clemens Fuest, Christoph Spengel, Katharina Finke, Jost H. Heckemeyer und Hannah Nusser (2013): Profit Shifting and ‘Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform. ZEW Discussion Papers Mannheim : , 13–044.
• Clemens Fuest, Christoph Spengel, Katharina Finke, Jost H. Heckemeyer und Hannah Nusser (2013): Profit shifting and „aggressive“ tax planning by multinational firms : issues and options for reform. ZEW Discussion Papers Mannheim : , 13–078.

2012

• Christoph Spengel, Sebastian Lazar, Lisa Evers und Benedikt Zinn (2012): Romania's development to a low-tax country – Effective Corporate Tax Burden in Romania from 1992 to 2010 and Romania's current ranking among the Eastern European Member States. Discussion Paper / ZEW Mannheim : , 12–003.
• Christoph Spengel, Theresa Lohse und Nadine Riedel (2012): The Increasing Importance of Trans­fer Pricing Regulations – a Worldwide Overview. Working Paper / Oxford University Centre for Business Taxation Said Business School Oxford : , 12/27.
• Christoph Spengel, Martina Ortmann-Babel, Benedikt Zinn und Sebastian Matenaer (2012): A Common Corporate Tax Base for Europe: an impact assessment of the Draft Council Directive on a CC(C)TB. ZEW Discussion Papers Mannheim : , 12–039.

2011

• Christoph Spengel und Lisa Evers (2011): Comment in response to the public consultation paper issued by the European Commission on 28th January 2011 on taxation problems that arise when dividends are distributed across borders to individual investors and possible solutions. Mannheim : , .

2007

• Christoph Spengel (2007): The common consolidated corporate tax base. Mannheim : , .
• Christoph Spengel und Carsten Wendt (2007): A common consolidated corporate tax base for multinational companies in the European Union : some issues and options. Working papers / Oxford University Centre for Business Taxation Mannheim ; Oxford : , 07/17.

2005

• Johannes Becker, Clemens Fuest und Christoph Spengel (2005): Konzernsteuerquote und Investitions­verhalten. Discussion Paper / ZEW Mannheim : , 05–33.
• Bert Rürup, Wolfgang Wiegard und Christoph Spengel (2005): Stellungnahme zu den Steuerreformvorschlägen von CDU/CSU (Konzept 21) und FDP (Berliner Entwurf). Berlin : , .

2004

• Martin Finkenzeller und Christoph Spengel (2004): Measuring the Effective Levels of Company Taxation in the New Member States: A Quanti­tative Analysis. Taxation Papers Luxembourg : Office for Official Publ. of the Europ. Communities, 7/04.

2001

• Otto H. Jacobs und Christoph Spengel (2001): The effective tax burden of companies in the member states of the EU : the perspective of a multinational investor. Mannheim : , .
• Ulrich Schreiber, Christoph Spengel und Lothar Lammersen (2001): Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten. None Mannheim : , .

2000

• Otto H. Jacobs, Christoph Spengel, Gerd Gutekunst, Rico A. Hermann, Claudia Jaeger, Katja Müller, Michaela Seybold, Thorsten Stetter und Michael Vituschek (2000): Stellungnahme zum Steuersenkungs­gesetz. ZEW-Dokumentation Mannheim : ZEW, 00–04.

1999

• Otto H. Jacobs und Christoph Spengel (1999): The Effective Average Tax Burden in the European Union and the USA : A Computer-based Calculation and Comparison with the Model of the European Tax Analyzer. ZEW Discussion Papers Mannheim : , 99–54.

1998

• Otto H. Jacobs, Dietmar Harhoff, Christoph Spengel, Tobias H. Eckerle, Claudia Jaeger, Katja Müller, Fred Ramb und Alexander Wünsche (1998): Stellungnahme zur Steuerreform 1999/2000/2002. ZEW-Dokumentation Mannheim : ZEW, 98–10.

1994

• Christoph Spengel (1994): Innovations­förderung und Besteuerung. Discussion Paper / ZEW Mannheim : ZEW, 94–14.

1993

• Alexander Kempf und Christoph Spengel (1993): Die Bewertung des DAX Futures: Der Einfluss von Dividenden. Discussion Paper / ZEW Mannheim : ZEW, 93–12.

1992

• Otto H. Jacobs und Christoph Spengel (1992): Besteuerung verbundener Unter­nehmen und Finanzierung – Die steuerliche Behandlung der nationalen und grenzüberschreitenden Beteiligungs- und Fremdfinanzierung von Kapital­gesellschaften in Deutschland, Frankreich und Großbritannien. Discussion Paper / ZEW Mannheim : ZEW, 92–04.
• Otto H. Jacobs und Christoph Spengel (1992): Unter­nehmens­besteuerung und Finanzierung : Eine vergleich­ende Analyse der Besteuerungs­konzeptionen für Kapital­gesellschaften in Deutschland, Frankreich und Großbritannien. Discussion Paper / ZEW Mannheim : ZEW, 92–03.