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Dr. Jost Henrich Heckemeyer holds a postdoc position at the Chair of Business Administration and Taxation II at the University of Mannheim (Prof. Dr. Spengel). He is also a Research Fellow at ZEW. Before joining the University of Mannheim, he was a researcher in the ZEW Research Department of Corporate Taxation and Public Finance from 2007 to 2012. He received his doctoral degree from Heidelberg University in 2012. His dissertation dealt with the effects of corporate taxes on business behavior, employing microeconometric and meta-analytical techniques, and also microsimulation. His current research interests focus on areas where corporate taxation and industrial economics or finance overlap.
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Finke, Katharina, Jost Henrich Heckemeyer, Timo Reister and Christoph Spengel (forthcoming), Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms - Learning from the German Tax Reform 2008, Finanzarchiv.
Heckemeyer, Jost Henrich and Michael Overesch (2012), Auswirkungen der Besteuerung auf Entscheidungen international tätiger Unternehmen - Ein Überblick zu den empirischen Befunden, Die Betriebswirtschaft 6/2012, 451-472.
Feld, Lars and Jost Henrich Heckemeyer (2011), FDI and Taxation: A Meta-Study, Journal of Economic Surveys 25, 233-272.
Elschner, Christina, Jost Henrich Heckemeyer and Christoph Spengel (2011), Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union: Regelt sich die EU-weite Steuerharmonisierung von selbst?, Perspektiven der Wirtschaftspolitik 12, 47-71.
Heckemeyer, Jost Henrich and Christoph Spengel (2008), Ausmaß der Gewinnverlagerung multinationaler Unternehmen - empirische Evidenz und Implikationen für die deutsche Steuerpolitik, Perspektiven der Wirtschaftspolitik 9, 37-61.
Spengel, Christoph, Jost Henrich Heckemeyer and Benedikt Zinn (2011), Reform der Grundsteuer: Ein Blick nach Europa, Der Betrieb 1, 10-14.
Heckemeyer, Jost Henrich and Christoph Spengel (2009), Gewinnverlagerung multinationaler deutscher Unternehmen ins Ausland: Eine Klarstellung, Der Betrieb 04/2009, 133-135.
Heckemeyer, Jost Henrich and Christoph Spengel (2008), Gewinnexport-Gewinnreimport? '100 Mrd. Euro'? Wie viele Buchgewinne verlagern deutsche Konzerne tatsächlich ins Ausland?, Status: Recht 03/2008, 110.
Elschner, Christina and Jost Henrich Heckemeyer (2012), Qual der Wahl: Die Besteuerung von kleinen und mittleren Unternehmen in der Europäischen Union, in: Gernot Brähler, Ralf Trost, Besteuerung, Finanzierung und Unternehmensnachfolge in kleinen und mittleren Unternehmen, Ilmenau, 3-30.
Feld, Lars, Jost Henrich Heckemeyer and Michael Overesch (2011), Capital Structure Choice and Company Taxation: A Meta-Study, CESifo Working Paper Series, No. 3400, Munich. Download
Finke, Katharina, Jost Henrich Heckemeyer, Timo Reister and Christoph Spengel (2010), Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms - Learning from the German Tax Reform 2008, Oxford University Centre for Business Taxation Working Paper, 10/05. Download
Reister, Timo, Christoph Spengel, Katharina Finke and Jost Henrich Heckemeyer (2008), ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM), ZEW Discussion Paper No. 08-117, Mannheim. Download
Bellingwout, Jaap, Lisa Evers, Jost Henrich Heckemeyer and Christoph Spengel (2012), Corporate Taxation of Headquarter Services in Europe, VU University of Amsterdam, Amsterdam and Mannheim. Download
Finke, Katharina, Jost Henrich Heckemeyer and Christoph Spengel (2012), Konsequenzen einer zinsbereinigten Bemessungsgrundlage für die Steuerbelastung deutscher Unternehmen und das Steueraufkommen, DIE FAMILIENUNTERNEHMER - ASU, 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.
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.
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
Feld, Lars, Jost Henrich Heckemeyer, Michael Overesch, Martin Eichler and Michael Grass (2009), Steuerelastizitäten mobiler Produktionsfaktoren, Bundesministerium der Finanzen, Basel und Mannheim.
Devereux, Michael, Christina Elschner, Dieter Endres, Jost Henrich Heckemeyer, Michael Overesch, Ulrich Schreiber and Christoph Spengel (2008), Effective Levels of Company Taxation within an Enlarged EU, Project for the EU Commission TAXUD 2005/DE/3 10, Final Report, EU Commission, Mannheim. Download
Elschner, Christina, Christof Ernst and Jost Henrich Heckemeyer (2007), BAK Taxation Index 2007, Effective Tax Burden of Companies and on Highly Qualified Manpower, BAK Basel Economics, Mannheim.
Corporate Taxation of Headquarter Services in Europe
Economic Effects of a Tax Incentive for R&D Investment in Germany
Effective levels of company taxation within an enlarged European Union
Measuring the financial consequences of corporate tax reforms