Dr. Theresa Bührle

Dr. Theresa Bührle

Corporate Taxation and Public Finance

Theresa Bührle is a Junior Research Associate at ZEW. She works in close cooperation with the Research Unit “Corporate Taxation and Public Finance”.

Theresa Bührle is an Assistant Professor in the Department of Business and Management Science at the Norwegian School of Economics (NHH) and part of the Norwegian Centre for Taxation (NoCeT). She obtained her PhD under the supervision of Professor Christoph Spengel in 2022 from the Graduate School of Economics and Social Sciences of the University of Mannheim. During her PhD, she was working as a researcher at ZEW’s Research Unit “Corporate Taxation and Public Finance”.

She is particularly interested in the incentives set by specific tax regulations. Her research focuses on tax loss provisions and the effect of taxation on innovative activities.

Additional information on Theresa Bührle

Contact information

Theresa Bührle

Dr. Theresa Bührle

Junior Research Associate Email theresa.buehrle@zew.de

Unit: Corporate Taxation and Public Finance

Dissertationspreis, // 2023
Prizes, Awards and Distinctions
Karin-Islinger-Foundation, Mannheim, Germany

Selected Publications

Loss-Offset and Interest Deduction Limitation Rules in the EU as a Response to the Corona Crisis

Bührle, Theresa, Leonie Fischer and Christoph Spengel (2022), Loss-Offset and Interest Deduction Limitation Rules in the EU as a Response to the Corona Crisis, British Tax Review Issue 4, 453-479.

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

Bührle, Theresa and Christoph Spengel (2020), Tax Law and the Transfer of Losses: A European Overview and Categorization, Intertax 48(6/7), 564-581.

To the publication

Steuerpolitische Optionen in der Corona-Krise

Bührle, Theresa, Leonie Fischer and Christoph Spengel (2020), Steuerpolitische Optionen in der Corona-Krise, Der Betrieb 47/2020 , 2484-2490.

To the publication

The Value of a Loss: The Impact of Restricting Tax Loss Transfers

Bührle, Theresa, Elisa Casi-Eberhard, Barbara Stage and Johannes Voget (2023), The Value of a Loss: The Impact of Restricting Tax Loss Transfers, ZEW Discussion Paper No. 23-037, Mannheim

To the publication

(PDF)

Too Much “Skin in the Game” Ruins the Game: Evidence From Managerial Capital Gains Taxes

Bührle, Theresa and Chia-Yi Yen (2023), Too Much “Skin in the Game” Ruins the Game: Evidence From Managerial Capital Gains Taxes, ZEW Discussion Paper No. 23-028, Mannheim

To the publication

(PDF)

Tax Competition: Quo Vadis? Trends and Effects on Family Businesses

Bührle, Theresa, Katharina Nicolay, Christoph Spengel and Sophia Wickel (2023), Tax Competition: Quo Vadis? Trends and Effects on Family Businesses, ZEW Discussion Paper No. 23-027, Mannheim

To the publication

(PDF)

Do Tax Loss Restrictions Distort Venture Capital Funding of Start-Ups?

Bührle, Theresa (2021), Do Tax Loss Restrictions Distort Venture Capital Funding of Start-Ups?, ZEW Discussion Paper No. 21-008, Mannheim

To the publication

(PDF)

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

Bührle, Theresa and Christoph Spengel (2019), Tax Law and the Transfer of Start-up Losses: A European Overview and Categorization, ZEW Discussion Paper No. 19-037, Mannheim

To the publication

(PDF)

Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung?

Bührle, Theresa, Christoph Spengel, Sophia Wickel and Katharina Nicolay (2023), Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung?, Trends, Perspektiven und Belastungswirkungen, Stiftung Familienunternehmen, München

To the publication

(PDF)

Effective Tax Levels Using the Devereux/Griffith Methodology

Spengel, Christoph, Frank Schmidt, Jost Henrich Heckemeyer, Katharina Nicolay, Alexandra Bartholmeß, Christopher Ludwig, Daniela Steinbrenner, Peter Buchmann, Theresa Bührle, Verena Dutt, Leonie Fischer, Julia Spix, Barbara Stage, Stefan Weck and Sophia Wickel (2022), Effective Tax Levels Using the Devereux/Griffith Methodology, Final Report 2021, Europäische Kommission - Generaldirektion Steuern und Zollunion, Mannheim

To the publication

(PDF)

Unternehmenssteuern und die Corona-Krise in Deutschland

Bührle, Theresa, Leonie Fischer and Christoph Spengel (2021), Unternehmenssteuern und die Corona-Krise in Deutschland, Friedrich-Naumann-Stiftung für die Freiheit, Potsdam-Babelsberg

To the publication

Effective Tax Levels Using the Devereux/Griffith Methodology - Update 2020

Spengel, Christoph, Frank Schmidt, Jost Henrich Heckemeyer, Katharina Nicolay, Alexandra Bartholmeß, Christopher Ludwig, Daniela Steinbrenner, Peter Buchmann, Theresa Bührle, Verena Dutt, Leonie Fischer, Julia Spix and Barbara Stage (2021), Effective Tax Levels Using the Devereux/Griffith Methodology - Update 2020, EU-Kommission, Mannheim

To the publication

(PDF)

Effective Tax Levels Using the Devereux/Griffith Methodology - Update 2019

Spengel, Christoph, Frank Schmidt, Jost Henrich Heckemeyer, Katharina Nicolay, Alexandra Bartholmeß, Christopher Ludwig, Daniela Steinbrenner, Peter Buchmann, Theresa Bührle, Verena Dutt, Leonie Fischer and Barbara Stage (2020), Effective Tax Levels Using the Devereux/Griffith Methodology - Update 2019, EU-Kommission, Mannheim

To the publication

(PDF)

Effective Tax Levels Using the Devereux/Griffith Methodology - Update 2018

Spengel, Christoph, Frank Schmidt, Jost Henrich Heckemeyer, Katharina Nicolay, Alexandra Bartholmeß, Christopher Ludwig, Daniela Steinbrenner, Rainer Bräutigam, Peter Buchmann, Theresa Bührle, Elisa Casi, Verena Dutt, Leonie Fischer, Christoph Harendt, Raphael Müller, Thomas Schwab, Barbara Stage, Heiko Vay and Ann-Catherin Werner (2019), Effective Tax Levels Using the Devereux/Griffith Methodology - Update 2018, Project for the EU Commission TAXUD/2018/DE/307 Intermediary Report 2018 , Mannheim

To the publication

(PDF)

Länderindex Familienunternehmen

Bräutigam, Rainer, Theresa Bührle, Verena Dutt, Leonie Fischer, Friedrich Heinemann and Margit Kraus (2019), Länderindex Familienunternehmen, 7. Auflage, Stiftung Familienunternehmen, München

To the publication

(PDF)

Effective Tax Levels Using the Devereux/Griffith Methodology - Update 2017

Spengel, Christoph, Frank Schmidt, Jost Henrich Heckemeyer, Katharina Nicolay, Alexandra Bartholmeß, Rainer Bräutigam, Julia Braun, Peter Buchmann, Theresa Bührle, Elisa Casi, Verena Dutt, Leonie Fischer, Christoph Harendt, Marcel Olbert, Olena Pfeiffer, Thomas Schwab, Daniela Steinbrenner, Kathrin Stutzenberger, Maximilian Todtenhaupt, Heiko Vay and Ann-Catherin Werner (2018), Effective Tax Levels Using the Devereux/Griffith Methodology - Update 2017, Project for the EU Commission TAXUD/2013/CC/120 Final Report 2017, Mannheim

To the publication

(PDF)

Projects

01.03. – 30.09.2022
From tax competition to coordinated global corporate taxation? Trends, prospects and negative effects on German family businesses
01.02.2022 – 31.01.2024
BAK Taxation Index 2022/2023
01.01.2022 – 31.08.2023
Risk-taking of fund managers and capital gains taxation in the US
01.06.2021 – 01.06.2022
Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2021
08.03. – 21.05.2021
Immediate action tax program and starting points for the increase of entrepreneurial investments in the context of the Corona crisis in Germany
01.01.2021 – 30.09.2022
Coronavirus Crisis and Taxes in the European Union
01.10.2020 – 31.03.2022
Tax Loss Restrictions, Investor Exits and Market Prices
01.07.2020 – 01.07.2021
Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2020
01.02.2020 – 31.03.2022
BAK Taxation Index 2020/2021
01.07.2019 – 31.12.2020
Distortive Effects of Tax Loss Restrictions on Venture Capital Funding of Start-Ups
04.06.2019 – 04.06.2020
Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2019
22.05.2018 – 21.05.2019
Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2018
15.05. – 15.10.2018
Update 2018 of the Country Index for Family Enterprises
01.02.2018 – 31.01.2020
BAK Taxation Index 2018/2019
01.08.2017 – 31.10.2018
Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services, Update 2017

More Information

02.2023: Zeitschrift "Journal of Tax Administration"

01.2022: Zeitschrift "International Tax and Public Finance"

Taxation and Mobility

ZEW Mannheim, Germany, 2023 more information

Africa on the move: diaspora, mobility, migration, languages, culture and economy – Researching transnational political, economic, linguistic and cultural biographies in an inter- and transdisciplinary manner

Summer School, University of Mannheim, Germany, 2022 more information