Professor Dr. Andreas Oestreicher is research associate at ZEW. He works in close cooperation with the research unit “Corporate Taxation and Public Finance”.
Research associates usually function as co-managers of research projects at ZEW. They also supervise dissertations of ZEW's employees and, in addition, get involved in creating or maintaining major ZEW research focuses.
Articles in Refereed Journals
Spengel, Christoph, Andreas Oestreicher and Reinald Koch (2011), How to Reform Taxation of Corporate Groups in Europe, World Tax Journal (WTJ) 2011, S. 5-38.
Oestreicher, Andreas and Christoph Spengel (1999), International Accounting Standards, Maßgeblichkeitsprinzip und Besteuerung, Der Betrieb 52, 593-600.
Monographs, Contributions to Edited Volumes
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, Vol. 43, Physica Verlag, Heidelberg. Download