Christoph Spengel

发表

The Use of SME Tax Incentives in the European Union

Sören M. Bergner, Rainer Bräutigam, Marcia Evers, 2017 .

Taxation, R&D Tax Incentives and Patent Application in Europe

Christoph Spengel, Christof Ernst, C. Spengel, 2011 .

Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany

Christoph Spengel, W. Wiegard, 2004 .

International taxation in the digital economy: challenge accepted?

Christoph Spengel, Marcel Olbert, 2017 .

The Development of Corporate Tax Structures in the European Union from 1998 to 2015 – Qualitative and Quantitative Analysis

Rainer Bräutigam, Christoph Spengel, Kathrin Stutzenberger, 2019 .

The Impact of ICT on Transfer Pricing and the Division of the International Tax Base in Europe

Christoph Spengel, Anne Schäfer, C. Spengel, 2003 .

The Impact of ICT on Profit Allocation within Multinational Groups : Arm's Length Pricing or Formula Apportionment?

Christoph Spengel, Anne Schäfer, C. Spengel, 2003 .

The Impact of Taxes on Bilateral Royalty Flows

Johannes Voget, Christoph Spengel, O. Dudar, 2015 .

Assessing the Impact of Introducing an ACE Regime - A Behavioural Corporate Microsimulation Analysis for Germany

Christoph Spengel, Jost H. Heckemeyer, Katharina Finke, 2014 .

Tax Law and the Transfer of Start-up Losses: A European Overview and Categorization

Christoph Spengel, Theresa Bührle, 2019, SSRN Electronic Journal.

Effective tax levels using the DEVEREUX/GRIFFITH methodology: Project for the EU Commission TAXUD/2013/CC/120

Christoph Spengel, Jost H. Heckemeyer, Katharina Finke, 2014 .

The effect of inflation and interest rates on forward-looking effective tax rates

Christoph Spengel, Jost H. Heckemeyer, F. Streif, 2016 .

What the design of an R&D tax incentive tells about its effectiveness: a simulation of R&D tax incentives in the European Union

G. Licht, Christoph Spengel, Christof Ernst, 2011 .

Intellectual property box regimes: effective tax rates and tax policy considerations

Christoph Spengel, H. Miller, Lisa Evers, 2014, International Tax and Public Finance.

Intellectual property box regimes: effective tax rates and tax policy considerations

Christoph Spengel, H. Miller, Lisa Evers, 2013 .

Common Corporate Tax Base in the EU: Impact on the Size of Tax Bases and Effective Tax Burdens

Christoph Spengel, Andreas Oestreicher, 2011 .

Taxation of Corporations in Canada : A Comparison of Tax Burdens with the United States and Selected Member States of the European Union Using the European Tax Analyzer - Part II

Christoph Spengel, T. Stetter, 2006 .

EU Company Taxation in Case of a Common Tax Base

Christoph Spengel, T. Stetter, Otto H. Jacobs, 2005 .

Tax Policies in a Transition to a Knowledge-Based Economy – The Effective Tax Burden of Companies and Highly Skilled Labour

Christoph Spengel, L. Fischer, Jost H. Heckemeyer, 2021, SSRN Electronic Journal.

Effective Tax Rates Under IP Tax Planning

Christoph Spengel, Lisa Evers, 2014 .

Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008

Christoph Spengel, Christoph Spengel, Katharina Finke, 2013 .

Book-tax conformity: empirical evidence from Germany

Ben T. Zinn, Christoph Spengel, C. Spengel, 2012 .

Quantifying the OECD BEPS Indicators – an Update to BEPS Action 11

Daniel Klein, Christopher Ludwig, Katharina Nicolay, 2021 .

The impact of tax planning on forward-looking effective tax rates

Christoph Spengel, Jost H. Heckemeyer, F. Streif, 2016 .

Analysis of US corporate tax reform proposals and their effects for Europe and Germany : final report - update 2018

Christoph Spengel, Thomas Schwab, Marcel Olbert, 2017 .

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

Clemens Fuest, C. Fuest, Christoph Spengel, 2013, World Tax Journal.

Taxing the Digital Economy: Investor Reaction to the European Commission’s Digital Tax Proposals

Christopher Ludwig, Christoph Spengel, Daniel Klein, 2022, National Tax Journal.

Tax Planning of R&D Intensive Multinationals

Christoph Spengel, Katharina Richter, Jost H. Heckemeyer, 2014 .

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

Christoph Spengel, Otto H. Jacobs, C. Spengel, 1999 .

Taxation problems that arise when dividends are distributed across borders to individual investors and possible solutions

Christoph Spengel, Lisa Evers, 2011 .

ICT and International Corporate Taxation: Tax Attributes and Scope of Taxation

Christoph Spengel, Anne Schäfer, C. Spengel, 2003, Intertax.

How do tax compliance labels impact sharing platform consumers? An empirical study on the interplay of trust, moral, and intention to book

Timm Teubner, Christoph Spengel, David Dann, 2022, Information Systems and e-Business Management.

Decline of CFC Rules and Rise of IP Boxes: How the ECJ Affects Tax Competition and Economic Distortions in Europe

Rainer Bräutigam, Christoph Spengel, F. Streif, 2015 .

Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation

Christoph Spengel, Marcel Olbert, C. Spengel, 2019, SSRN Electronic Journal.

D UAL I NCOME T AX : A P RAGMATIC T AX R EFORM A LTERNATIVE FOR G ERMANY

Christoph Spengel, W. Wiegard, 2004 .

Decline of controlled foreign company rules and rise of intellectual property boxes : how the European Court of Justice affects tax competition and economic distortions in Europe

Rainer Bräutigam, Christoph Spengel, F. Streif, 2017 .

How to reform taxation of corporate groups in Europe

Christoph Spengel, Reinald Koch, Andreas Oestreicher, 2011 .

A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union, Some Issues und Options

Christoph Spengel, Carsten Wendt, C. Spengel, 2007 .

The Increasing Importance of Transfer Pricing Regulations: A Worldwide Overview

Christoph Spengel, Nadine Riedel, T. Lohse, 2014, Intertax.

Common corporate tax base (CC(C)TB) and determination of taxable income : an international comparison

Christoph Spengel, York Zöllkau, 2012 .

Non-profit Taxation on Corporations in the EU: Lessons from Corporate Tax Reforms in Germany and Tax Implications of the Global Economic Crisis

Ben T. Zinn, Christoph Spengel, 2011, Intertax.

The effective tax burden of companies in the member states of the EU : the perspective of a multinational investor

Christoph Spengel, Otto H. Jacobs, 2001 .

ZEW Corporate Taxation Microsimulation Model

Christoph Spengel, Jost H. Heckemeyer, Katharina Finke, 2008 .

ZEW Corporate Taxation Microsimulation Model (ZEW TaxcoMM)

Christoph Spengel, Christoph Spengel, Katharina Finke, 2008 .

Common corporate consolidated tax base – don’t forget the tax rates!

Christoph Spengel, 2007, EC Tax Review.

Tax Harmonisation in Europe - The Determination of Corporate Taxable Income in the EU Member States

Christoph Spengel, Andreas Oestreicher, 2007 .

Direct Tax Provisions Potentially Incompatible with EC Law. A Checklist for Practitioners

Christoph Spengel, W. Kessler, 2003 .

Concept and Necessity of a Common Tax Base — an academic introduction

Christoph Spengel, 2008 .

Reduction of the effective corporate tax burden in Romania 1992–2012 and Romania's current ranking among the Central and Eastern European EU member states

Ben T. Zinn, Christoph Spengel, Sebastian Lazăr, 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

Ben T. Zinn, Christoph Spengel, Sebastian Lazăr, 2012 .

Cross-Border Tax Evasion after the Common Reporting Standard: Game Over?

Christoph Spengel, Barbara Stage, Elisa Casi-Eberhard, 2019, Journal of Public Economics.

What Will the OECD BEPS Indicators Indicate?

Katharina Nicolay, Christoph Spengel, Jost H. Heckemeyer, 2021 .

Tax Policy: Trends in the Allocation of Powers Between the Union and Its Member States

Christoph Spengel, E. Reimer, Hanno Kube, 2016, EC Tax Review.

Effective tax levels using the Devereux Griffith methodology: Project for the EU Commission TAXUD/2008/CC/099. Report 2009

M. Devereux, Christoph Spengel, C. Elschner, 2009 .

A common consolidated corporate tax base for Europe

Christoph Spengel, U. Schreiber, W. Schön, 2008 .

Effective Tax Burden in Europe

Christoph Spengel, Otto H. Jacobs, 2002 .

Effective Tax Burden in Europe: Current Situation, Past Developments and Simulations of Reforms

Christoph Spengel, Otto H. Jacobs, 2002 .

International Accounting Standards, Tax Accounting and Effective Levels of Company Tax Burdens in the EU

Christoph Spengel, 2003 .

A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB

Ben T. Zinn, Christoph Spengel, Sebastian Matenaer, 2012 .

Achieving a Common Consolidated Corporate Tax Base in the EU

Christoph Spengel, Silvia Giannini, Alexander Klemm, 2005 .

The common consolidated corporate tax base

Christoph Spengel, 2007 .

The Determination of Corporate Taxable Income in the EU Member States

Christoph Spengel, W. Scheffler, Andreas Oestreicher, 2006 .

Common Corporate Tax Base (CCTB) and Effective Tax Burdens in the EU Member States

Christoph Spengel, Andreas Oestreicher, Timo Reister, 2009 .

Measuring the Impact of Taxation on Investment and Financing Decisions

Christoph Spengel, U. Schreiber, Lothar Lammersen, 2002 .

Measurement and Development of the Effective Tax Burden of Companies – An Overview and International Comparison

Christoph Spengel, Otto H. Jacobs, 2000 .

Country-by-Country Reporting: Tension between Transparency and Tax Planning

Marcia Evers, Christoph Spengel, Ina Meier, 2016 .

Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable to Combat International Profit Shifting?

Marcia Evers, Christoph Spengel, Ina Meier, 2014, Bulletin for International Taxation.

The Computation and Comparison of the Effective Tax Burden in Four Asian Countries

Ben T. Zinn, Christoph Spengel, Katharina Finke, 2011 .

Tax Incentives for Research and Development and Their Use in Tax Planning

Christoph Spengel, O. Pfeiffer, 2017 .

The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates

Katharina Nicolay, Rainer Bräutigam, Christoph Spengel, 2016 .

The Effective Tax Burden on Domestic and Cross-Border Investments in the Asia-Pacific Region

C. Fuest, Christoph Spengel, Dieter Endres, 2010 .

Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis

Christoph Spengel, Martin Finkenzeller, 2004 .

SME taxation in Europe: An empirical study of applied corporate income taxation for SMEs compared to large enterprises. CIP Programme 186/PP/ENT/CIP/12/F/S01C24

Sören M. Bergner, Rainer Bräutigam, Marcia Evers, 2015 .

Company Taxation in the New Member States: Impact on Location Decisions by Multinationals

Christoph Spengel, Martin Finkenzeller, 2004 .

International Tax Planning in the Age of Ict

Christoph Spengel, Anne Schäfer, C. Spengel, 2004 .

International Taxation of Expatriates: Survey of 20 Tax and Social Security Regimes and Analysis of Effective Tax Burdens on International Assignments. Executive Summary

Christoph Spengel, C. Elschner, Renate Höfer, 2005 .

Comprehensive Tax Base or Residual Reference to GAAP or Domestic Tax Law

Christoph Spengel, Christiane Malke, 2008 .

Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports

Katharina Nicolay, Christoph Spengel, V. Dutt, 2021 .

Company Taxation in the Asia-Pacific Region, India, and Russia

C. Fuest, Christoph Spengel, Dieter Endres, 2010 .

The Effective Levels of Company Taxation in the Member States of the EU

M. Devereux, Christoph Spengel, Lothar Lammersen, 2001 .

Dual income tax: a proposal for reforming corporate and personal income tax in Germany

Christoph Spengel, U. Schreiber, W. Schön, 2008 .

How Do Investors Value the Publication of Tax Information? Evidence From the European Public Country-By-Country Reporting

Christoph Spengel, Stefan Weck, Raphael Müller, 2021, SSRN Electronic Journal.

Ring-Fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals

Daniel Klein, Christopher Ludwig, Christoph Spengel, 2019, SSRN Electronic Journal.

Country-by-country reporting and the international allocation of taxing rights: Comments to Michelle Hanlon

Christoph Spengel, 2018 .

Extending Taxation of Interest and Royalty Income at Source – An Option to Limit Base Erosion and Profit Shifting?

C. Fuest, Christoph Spengel, Katharina Finke, 2014 .

International Company Taxation and Tax Planning

Christoph Spengel, Dieter Endres, Christoph Spengel, 2015 .