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The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates

Refereed Journal // 2026
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Refereed Journal // 2026

The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates

To the publication

Gschoßmann, Emilia, Jost Henrich Heckemeyer, Jessica Müller, Christoph Spengel, Julia Spix and Sophia Wickel (2026), The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates, International Tax and Public Finance 33(1) , 329-373

Authors Emilia Gschoßmann // Jost Henrich Heckemeyer // Jessica Müller // Christoph Spengel // Julia Spix // Sophia Wickel