Rainer Bräutigam studied business administration with majors in accounting and taxation at the University of Mannheim, the Brock University in Canada, and the Free University of Bolzano in Italy. In his master thesis, he analysed the effectiveness of the Controlled Foreign Company (CFC) rules in Germany and the USA.

In October 2013, he joined ZEW's Research Department "Corporate Taxation and Public Finance". His dissertation is supervised by Prof. Dr. Christoph Spengel. He is especially interested in the following research areas of tax policy:

• Development of tax structures in Europe

• Effects of the European Court of Justice’s jurisprudence in the area of direct taxation

• Methods for the measurement of effective tax rates

Selected Publications


More Information

  • Lectures