Content Area

The European Tax Analyzer

Selected Publications

Monographs, Articles in Anthologies:

Spengel, Christoph and Andreas Oestreicher (2011), Common Corporate Tax Base in the EU - Impact on the Size of Tax Bases and Effective Tax Burdens, ZEW Economic Studies, Bd. 43, Heidelberg.

Spengel, Christoph, Katharina Finke and Benedikt Zinn (2010), Bedeutung der Substanzbesteuerung in Deutschland, ZEW Wirtschaftsanalysen, Bd. 96, Baden-Baden. (in german language) Download

German Council of Economic Experts, MPI for Intellectual Property and Centre for European Economic Research (2008), Dual Income Tax - A Proposal for Reforming Corporate and Personal Income Tax in Germany, ZEW Economic Studies, Bd. 39, Heidelberg. Download

Jacobs, Otto H. and Christoph Spengel (2002), Effective Tax Burden in Europe, ZEW Economic Studies, Bd. 15, Heidelberg/New York. Download

Publications in Journals:

Spengel, Christoph and Benedikt Zinn (2011), Non-profit taxation on corporations in the EU: Lessons from corporate tax reforms in Germany and tax implications of the global economic crisis, INTERTAX 10/39, 494–520.

Spengel, Christoph, Katharina Finke and Benedikt Zinn (2011), The Computation and Comparison of the Effective Tax Burden in Four Asian Countries, Hitotsubashi Journal of Economics Vol. 52, 13-39.

Elschner, Christina, Christof Ernst, Georg Licht and Christoph Spengel (2009), What the Design of an R&D Tax Incentive Tells About its Effectiveness: A Simulation of R&D Tax Incentives in the European Union, Journal of Technology Transfer, DOI 10.1007/s10961-009-9146-y.

Spengel, Christoph, Andreas Oestreicher and Timo Reister (2009), Common Corporate Tax Base (CCTB) and Effective Tax Burdens in the EU Member States, in: World Tax Journal (WTJ) 2009, 46-66.

Spengel, Christoph and Thorsten Stetter (2006), 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, in: European Taxation (ET) 2006, 307-316 (part I) und 364-374 (part II).

Jacobs, Otto H., Christoph Spengel, Thorsten Stetter and Carsten Wendt (2005), EU Company Taxation in Case of a Common Tax Base: A Computer-Based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer, Intertax 33, 414-428.

Jacobs, Otto H. and Christoph Spengel (2000), Measurement and Development of the Effective Tax Burden of Companies - An Overview and International Comparison, Intertax , 334-352.

Discussion Papers and Working Papers:

Oestereicher, Andreas, Timo Reister and Christoph Spengel (2009), Common Corporate Tax Base (CCTB) and Effective Tax Burdens in the EU Member States, ZEW Discussion Paper No. 09-026, Mannheim. Download

Oestreicher, Andreas and Christoph Spengel (2007), Tax Harmonisation in Europe - The Determination of Corporate Taxable Income in the EU Member States, ZEW Discussion Paper No. 07-035, Mannheim. Download

Spengel, Christoph and Carsten Wendt (2007), A Common Consolidated Corporate Tax Base for Multinational Companies: some Issues and Options, Oxford University Centre for Business Taxation Working Paper 07/17, Oxford. Download

Jacobs, Otto H., Christoph Spengel, Thorsten Stetter and Carsten Wendt (2005), EU Company Taxation in case of a Common Tax Base, ZEW Discussion Paper No. 05-37, Mannheim. Download

Jacobs, O.H. 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 Paper No. 99-54, Mannheim. Download