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Daniel Dreßler

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Daniel Dreßler

• Corporate Taxation and Public Finance

Daniel Dreßler is a former member of the ZEW staff. The Information on this site reflects the status at the point of leaving the ZEW.

Selected Publications

Publications in refereed Journals

Dreßler, Daniel and Michael Overesch (2013), Investment Impact of Tax Loss Treatment – Empirical Insights from a Panel of Multinationals, International Tax and Public Finance 20 (3), 513-543.

Publications in Journals

Corsten, Martina and Daniel Dreßler (16.11.2009), Die Bedeutung der Finanzierung für die Unternehmensnachfolge, Deutsches Steuerrecht 41/2009, 2115-2121.

Discussion Papers and Working Papers

Dreßler, Daniel (2012), Form Follows Function? Evidence on Tax Savings by Multinational Holding Structures, ZEW Discussion Paper No. 12-057, Mannheim. Download

Dreßler, Daniel and Uwe Scheuering (2012), Empirical Evaluation of Interest Barrier Effects, ZEW Discussion Paper No. 12-046, Mannheim. Download

Dreßler, Daniel (2012), The Impact of Corporate Taxes on Investment - An Explanatory Empirical Analysis for Interested Practitioners, ZEW Discussion Paper No. 12-040, Mannheim. Download

Dreßler, Daniel and Michael Overesch (2010), Investment Impact of Tax Loss Treatment – Empirical Insights from a Panel of Multinationals, ZEW Discussion Paper No. 10-097, Mannheim. Download

Expertises

Spengel, Christoph, Christina Elschner, Dieter Endres, Alexandra Bartholmeß, Daniel Dreßler, Lisa Evers, Maria Theresia Evers, Katharina Finke, Jost Henrich Heckemeyer, Katharina Richter and Uwe Scheuering (2012), Effective Tax Levels using the Devereux/Griffith Methodology, Project for the EU Commission TAXUD/2008/CC/099 Final Report 2012, Mannheim. Download

Spengel, Christoph, Christina Elschner, Dieter Endres, Katharina Richter, Manuel Halter, Alexandra Bartholmeß, Daniel Dreßler, Katharina Finke and Jost Henrich Heckemeyer (2012), Effective Tax Levels at the Industry Level using the Devereux/Griffith Methodology, On-Demand Economic Analysis within the Framework Contract TAXUD/2008/CC/099, Mannheim. Download

Dreßler, Daniel, Christina Elschner, Jost Henrich Heckemeyer and Uwe Scheuering (2011), BAK Taxation Index 2011, Effective Tax Burden of Companies and on Highly Qualified Manpower, BAK Basel Economics, Mannheim.

Devereux, Michael P., Christina Elschner, Dieter Endres, Christoph Spengel, Alexandra Bartholmeß, Daniel Dreßler, Katharina Finke, Jost Henrich Heckemeyer and Benedikt Zinn (2009), Effective Tax Levels Using the Devereux/Griffith Methodology, Project for the EU Commission TAXUD/2008/CC/099, Mannheim und Oxford. Download

Dreßler, Daniel, Christina Elschner and Jost Henrich Heckemeyer (2009), BAK Taxation Index 2009, Effective Tax Burden of Companies and on Highly Qualified Manpower, BAK Basel Economics, Mannheim.

Projects

Finished Projects

BAK Taxation Index 2009

BAK Taxation Index 2011

Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services

Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services

Exploitation of the German Taxpayer Panel

International Corporate Taxation and Group Structures

Provision of Effective Tax Rates at the Industry-Level Using the Devereux/Griffith Methodology – On-Demand Economic Analysis Within Framework Contract TAXUD/2008/CC/099

The impact of international company taxation on the investment behaviour of Baden-Württemberg's multinationals

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