Daniela Steinbrenner studied business administration at the University of Mannheim and the HEC Paris. Her major fields of study were business taxation and tax law. In September 2015, she started with her dissertation at the Taxation Track of the Center for Doctoral Studies in Business (CDSB) at the Graduate School of Economic and Social Sciences (GESS) at the University of Mannheim.
In October 2016, she joined ZEW’s Research Department "Corporate Taxation and Public Finance". Her dissertation is supervised by Prof. Dr. Christoph Spengel. She is especially interested in the following research areas of tax policy:
- Measurement of effectiveness of research and development tax incentives
- Development of research and development tax incentives in Germany
Selected Publications
Discussion and Working Papers
Blandinières, Florence, Daniela Steinbrenner and Bernd Weiß (2020), Which Design Works? A Meta-Regression Analysis of the Impacts of R&D Tax Incentives, ZEW Discussion Paper No. 20-010, Mannheim. Download
Expertises
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 Commission , Mannheim. Download
Fischer, Leonie, Friedrich Heinemann, Margit Kraus and Daniela Steinbrenner (2020), Länderindex Familienunternehmen - Standortfaktoren in Emerging Markets, Stiftung Familienunternehmen, München, DE. Download
Havlik, Annika, Daniela Steinbrenner, Nikolas Wölfing, Julia Braun, Christoph Harendt, Bernhard Koldert, Tobias Müller, Michael Thöne, Julia Gruber, Kathrin Gunkelmann, Carsten Hänisch, Jonas Klos, Regina Kühne, Raoul Peter, Luca Rebeggiani, Mirko Seithe and Sven Stöwhase (2019), Evaluierung von Steuervergünstigungen II - Teilbericht A, Bundesministerium der Finanzen, Berlin. Download
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. Download
Spengel, Christoph, Katharina Nicolay, Ann-Catherin Werner, Marcel Olbert, Daniela Steinbrenner, Frank Schmidt and Thomas Wolf (2018), Steuerlicher Digitalisierungsindex 2018, PWC, Mannheim. Download
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. Download
Heinemann, Friedrich, Margit Kraus and Daniela Steinbrenner (2018), Länderindex Familienunternehmen - Standortfaktoren in Emerging Markets, Stiftung Familienunternehmen, München. Download
Spengel, Christoph, Frank Schmidt, Jost Henrich Heckemeyer, Katharina Nicolay, Alexandra Bartholmeß, Rainer Bräutigam, Julia Braun, Verena Dutt, Maria Theresia Evers, Christoph Harendt, Oliver Klar, Hannah Nusser, Marcel Olbert, Olena Pfeiffer, Daniela Steinbrenner, Frank Streif and Maximilian Todtenhaupt (2017), Effective Tax Levels Using the Devereux/Griffith Methodology: Final Report 2016, Project for the EU Commission TAXUD/2013/CC/120 Final Report 2016, Mannheim. Download
Projects
Current Projects
- Project Duration 01.07.2020 - 01.07.2021Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2020
- Project Duration 01.02.2020 - 31.01.2022BAK Taxation Index 2020/2021
- Project Duration 01.01.2020 - 30.06.2021Titel des Projekts (Englisch): Two Decades of Effective Tax Rates - Trends in Europe
- Project Duration 01.06.2018 - 31.05.2021Taxation in the Era of Digital Transformation
Finished Projects
- Project Duration 04.06.2019 - 04.06.2020Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2019
- Project Duration 29.04.2019 - 15.11.2019Country Index for Family Enterprises Emerging Markets - Update 2019
- Project Duration 22.05.2018 - 21.05.2019Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2018
- Project Duration 01.02.2018 - 31.01.2020BAK Taxation Index 2018/2019
- Project Duration 01.10.2017 - 30.04.2018Benchmark Study: Tax Attractiveness for Digital Business Models – Update 2018
- Project Duration 01.08.2017 - 31.10.2018Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services, Update 2017
- Project Duration 01.06.2017 - 31.12.2018Country Index for Family Enterprises Emerging Markets
- Project Duration 01.04.2017 - 28.02.2019Evaluation of Tax Incentives 2017
- Project Duration 01.02.2017 - 15.05.2017Country Index for Family Enterprises Emerging Markets - Feasibility Study
- Project Duration 25.06.2016 - 24.06.2017Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services, Update 2016
- Project Duration 01.03.2016 - 31.01.2018BAK Taxation Index 2016/2017
Department

Function
Researcher