Jost Henrich Heckemeyer is Professor of Business Accounting and Corporate Taxation at the Institute of Business of Kiel University.After completing his studies in economics at the University of Münster and the University of Paris II, he worked as researcher at the ZEW Research Department "Corporate Taxation and Public Finance".
After receiving his doctoral degree from the University of Heidelberg in 2012, he was assistant professor at the University of Mannheim. Since 2015 he has been Research Associate at ZEW.
Further information on Professor Dr. Jost Henrich Heckemeyer
Selected Publications
Articles in Refereed Journals
Heckemeyer, Jost Henrich, Michael Overesch and Lars P. Feld (2013), Capital Structure Choice and Company Taxation: A Meta-Study, Journal of Banking and Finance, 2850-2866.
Fuest, Clemens, Christoph Spengel, Katharina Nicolay, Jost Henrich Heckemeyer and Hannah Nusser (2013), Profit Shifting and ‘Aggressive’ Tax Planning by Multinational Firms: Issues and Options for Reform, World Tax Journal.
Nicolay, Katharina, Jost Henrich Heckemeyer, Timo Reister and Christoph Spengel (2013), Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms - Learning from the German Tax Reform 2008, Finanzarchiv, 72-144.
Heckemeyer, Jost Henrich and Michael Overesch (2012), Auswirkungen der Besteuerung auf Entscheidungen international tätiger Unternehmen - Ein Überblick zu den empirischen Befunden, Die Betriebswirtschaft 6/2012, 451-472.
Elschner, Christina, Jost Henrich Heckemeyer and Christoph Spengel (2011), Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union: Regelt sich die EU-weite Steuerharmonisierung von selbst?, Perspektiven der Wirtschaftspolitik 12, 47-71.
Feld, Lars and Jost Henrich Heckemeyer (2011), FDI and Taxation: A Meta-Study, Journal of Economic Surveys 25, 233-272.
Heckemeyer, Jost Henrich and Christoph Spengel (2008), Ausmaß der Gewinnverlagerung multinationaler Unternehmen - empirische Evidenz und Implikationen für die deutsche Steuerpolitik, Perspektiven der Wirtschaftspolitik 9, 37-61.
Articles in Non-Refereed Journals
Endres, Dieter, Katharina Nicolay, Jost Henrich Heckemeyer and Christoph Spengel (2013), Corporate Taxation Trends in Europe, Intertax 4, 499-506.
Endres, Dieter, Jost Henrich Heckemeyer, Christoph Spengel, Katharina Nicolay and Katharina Richter (2013), Trends der Unternehmensbesteuerung in Europa und weiteren Industriestaaten, Der Betrieb, 896-901.
Spengel, Christoph, Jost Henrich Heckemeyer and Benedikt Zinn (2011), Reform der Grundsteuer: Ein Blick nach Europa, Der Betrieb 1, 10-14.
Heckemeyer, Jost Henrich and Christoph Spengel (2009), Gewinnverlagerung multinationaler deutscher Unternehmen ins Ausland: Eine Klarstellung, Der Betrieb 04/2009, 133-135.
Heckemeyer, Jost Henrich and Christoph Spengel (2008), Gewinnexport-Gewinnreimport? '100 Mrd. Euro'? Wie viele Buchgewinne verlagern deutsche Konzerne tatsächlich ins Ausland?, Status: Recht 03/2008, 110.
Monographs, Contributions to Edited Volumes
Elschner, Christina and Jost Henrich Heckemeyer (2012), Qual der Wahl: Die Besteuerung von kleinen und mittleren Unternehmen in der Europäischen Union, in: Gernot Brähler, Ralf Trost Universitätsverlag Ilmenau, Ilmenau, 3-30.
Discussion and Working Papers
Fischer, Leonie, Jost Henrich Heckemeyer, Christoph Spengel and Daniela Steinbrenner (2021), Tax Policies in a Transition to a Knowledge-Based Economy – The Effective Tax Burden of Companies and Highly Skilled Labour, ZEW Discussion Paper No. 21-096, Mannheim. Download
Heckemeyer, Jost Henrich, Katharina Nicolay and Christoph Spengel (2021), What Will the OECD BEPS Indicators Indicate?, ZEW Discussion Paper No. 21-005, Mannheim. Download
Spengel, Christoph, Jost Henrich Heckemeyer and Frank Streif (2016), The Effect of Inflation and Interest Rates on Forward-Looking Effective Tax Rates, Taxation Paper Series, European Commission Download
Spengel, Christoph, Jost Henrich Heckemeyer, Hannah Nusser, Oliver Klar and Frank Streif (2016), The Impact of Tax Planning on Forward-Looking Effective Tax Rates, Taxation Paper Series, European Commission. Download
Spengel, Christoph, Jost Henrich Heckemeyer, Rainer Bräutigam, Katharina Nicolay, Oliver Klar and Kathrin Stutzenberger (2016), The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates, European Commission Taxation Papers No. 65, Brüssel. Download
Heckemeyer, Jost Henrich, Katharina Richter and Christoph Spengel (2014), Tax Planning of R&D Intensive Multinationals, ZEW Discussion Paper No. 14-114, Mannheim. Download
Nicolay, Katharina, Jost Henrich Heckemeyer and Christoph Spengel (2014), Assessing the Impact of Introducing an ACE Regime - A Behavioural Corporate Microsimulation Analysis for Germany, ZEW Discussion Paper No. 14-033, Mannheim. Download
Fuest, Clemens, Christoph Spengel, Katharina Nicolay, Jost Henrich Heckemeyer and Hannah Nusser (2013), Profit Shifting and "Aggressive" Tax Planning by Multinational Firms: Issues and Options for Reform, ZEW Discussion Paper No. 13-078, Mannheim. Download
Heckemeyer, Jost Henrich and Michael Overesch (2013), Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels, ZEW Discussion Paper No. 13-045, Mannheim. Download
Fuest, Clemens, Christoph Spengel, Katharina Nicolay, Jost Henrich Heckemeyer and Hannah Nusser (2013), Profit Shifting and "Aggressive" Tax Planning by Multinational Firms: Issues and Options for Reform, ZEW Discussion Paper No. 13-044, Mannheim. Download
Feld, Lars, Jost Henrich Heckemeyer and Michael Overesch (2011), Capital Structure Choice and Company Taxation: A Meta-Study, ZEW Discussion Paper No. 11-075, Mannheim. Download
Feld, Lars, Jost Henrich Heckemeyer and Michael Overesch (2011), Capital Structure Choice and Company Taxation: A Meta-Study, CESifo Working Paper Series, No. 3400, Munich. Download
Nicolay, Katharina, Jost Henrich Heckemeyer, Timo Reister and Christoph Spengel (2010), Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008, ZEW Discussion Paper No. 10-036, Mannheim. Download
Nicolay, Katharina, Jost Henrich Heckemeyer, Timo Reister and Christoph Spengel (2010), Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms - Learning from the German Tax Reform 2008, Oxford University Centre for Business Taxation Working Paper, 10/05. Download
Elschner, Christina, Jost Henrich Heckemeyer and Christoph Spengel (2009), Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union, ZEW Discussion Paper No. 09-034, Mannheim. Download
Feld, Lars and Jost Henrich Heckemeyer (2009), FDI and Taxation - A Meta-Study, CESIfo Working Paper, 2540, München. Download
Feld, Lars and Jost Henrich Heckemeyer (2008), FDI and Taxation - A Meta-Study, ZEW Discussion Paper No. 08-128, Mannheim. Download
Reister, Timo, Christoph Spengel, Katharina Nicolay and Jost Henrich Heckemeyer (2008), ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM), ZEW Discussion Paper No. 08-117, 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, Julia Spix and Barbara Stage (2021), Effective Tax Levels Using the Devereux/Griffith Methodology - Update 2020, EU Commission , Mannheim. Download
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
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, 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
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
Spengel, Christoph, Jost Henrich Heckemeyer and Frank Streif (2016), The Effect of Inflation and Interest Rates on Forward-Looking Effective Tax Rates, European Commission, Mannheim.
Spengel, Christoph, Jost Henrich Heckemeyer, Hannah Nusser, Oliver Klar and Frank Streif (2016), The Impact of Tax Planning on Forward-Looking Effective Tax Rates, EU Commission, Mannheim.
Spengel, Christoph, Dieter Endres, Katharina Nicolay, Jost Henrich Heckemeyer, Alexandra Bartholmeß, Rainer Bräutigam, Julia Braun, Olena Pfeiffer, Maria Theresia Evers, Christoph Harendt, Frank Streif, Maximilian Todtenhaupt and Manuel Halter (2016), Effective Tax Levels using the Devereux/Griffith Methodology - Update 2015, Project for the EU Commission TAXUD/2013/CC/120 Intermediate Report 2015, Mannheim. Download
Spengel, Christoph, Jost Henrich Heckemeyer, Rainer Bräutigam, Katharina Nicolay, Oliver Klar and Kathrin Stutzenberger (2016), The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates, Europäische Kommission, Mannheim. Download
Spengel, Christoph, Dieter Endres, Katharina Nicolay, Jost Henrich Heckemeyer, Alexandra Bartholmeß, Rainer Bräutigam, Olena Pfeiffer, Lisa Evers, Maria Theresia Evers, Manuel Halter, Christoph Harendt, Katharina Richter, Frank Streif and Maximilian Todtenhaupt (2014), Effective Tax Levels Using the Devereux/Griffith Methodology, EU Kommission, Mannheim. Download
Spengel, Christoph, Dieter Endres, Katharina Nicolay, Jost Henrich Heckemeyer, Alexandra Bartholmeß, Rainer Bräutigam, Olena Pfeiffer, Manuel Halter, Katharina Richter, Uwe Scheuering and Frank Streif (2013), Effective Tax Levels using the Devereux/Griffith Methodology, EU Kommission, Mannheim. Download
Spengel, Christoph, Christina Elschner, Dieter Endres, Katharina Richter, Manuel Halter, Alexandra Bartholmeß, Daniel Dreßler, Katharina Nicolay and Jost Henrich Heckemeyer (2012), Effective Tax Levels at the Industry Level using the Devereux/Griffith Methodology, Mannheim. Download
Spengel, Christoph, Christina Elschner, Dieter Endres, Alexandra Bartholmeß, Daniel Dreßler, Lisa Evers, Maria Theresia Evers, Katharina Nicolay, Jost Henrich Heckemeyer, Katharina Richter and Uwe Scheuering (2012), Effective Tax Levels using the Devereux/Griffith Methodology, Mannheim. Download
Nicolay, Katharina, Jost Henrich Heckemeyer and Christoph Spengel (2012), Konsequenzen einer zinsbereinigten Bemessungsgrundlage für die Steuerbelastung deutscher Unternehmen und das Steueraufkommen, DIE FAMILIENUNTERNEHMER - ASU, Mannheim. Download
Bellingwout, Jaap, Lisa Evers, Jost Henrich Heckemeyer and Christoph Spengel (2012), Corporate Taxation of Headquarter Services in Europe, VU University of Amsterdam, Amsterdam and Mannheim. Download
Dreßler, Daniel, Christina Elschner, Jost Henrich Heckemeyer and Uwe Scheuering (2011), BAK Taxation Index 2011, BAK Basel Economics, Mannheim.
Devereux, Michael P., Christina Elschner, Dieter Endres, Christoph Spengel, Alexandra Bartholmeß, Daniel Dreßler, Katharina Nicolay, Jost Henrich Heckemeyer and Benedikt Zinn (2009), Effective Tax Levels Using the Devereux/Griffith Methodology, Mannheim und Oxford. Download
Dreßler, Daniel, Christina Elschner and Jost Henrich Heckemeyer (2009), BAK Taxation Index 2009, BAK Basel Economics, Mannheim.
Feld, Lars, Jost Henrich Heckemeyer, Michael Overesch, Martin Eichler and Michael Grass (2009), Steuerelastizitäten mobiler Produktionsfaktoren, Basel und Mannheim.
Devereux, Michael, Christina Elschner, Dieter Endres, Jost Henrich Heckemeyer, Michael Overesch, Ulrich Schreiber and Christoph Spengel (2008), Effective Levels of Company Taxation within an Enlarged EU, EU Commission, Mannheim.
Elschner, Christina, Christof Ernst and Jost Henrich Heckemeyer (2007), BAK Taxation Index 2007, BAK Basel Economics, Mannheim.
Projects
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 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
- Project Duration 01.04.2012 - 30.09.2013SEEK-Project 2012: Taxation and Corporate Innovation
- Project Duration 19.03.2012 - 30.09.2012Corporate Taxation of Headquarter Services in Europe
- Project Duration 01.12.2011 - 31.03.2012Assessing the impact of an allowance for corporate equity on the tax burden of German firms and the aggregate tax revenue
- Project Duration 01.07.2011 - 30.09.2011Economic Effects of a Tax Incentive for R&D Investment in Germany
- Project Duration 01.07.2011 - 31.07.2012Effective tax rates at the industry-level in selected European countries
- Project Duration 01.01.2011 - 31.12.2012Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services
- Project Duration 01.04.2010 - 31.01.2012BAK Taxation Index 2011
- Project Duration 01.01.2009 - 30.09.2011Development of a microsimulation model for the evaluation of corporate tax reforms under consideration of reform-induced behavioural responses of firms
- Project Duration 16.12.2008 - 31.12.2010Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services
- Project Duration 01.09.2008 - 31.01.2010BAK Taxation Index 2009
- Project Duration 01.09.2008 - 31.03.2010Tax Elasticity of Mobile Factors or Production
- Project Duration 01.02.2007 - 31.01.2008BAK Taxation Index 2007
- Project Duration 01.02.2007 - 30.06.2008Measuring the financial consequences of corporate tax reforms
- Project Duration 01.01.2006 - 01.09.2008Effective levels of company taxation within an enlarged European Union
- Project Duration 01.01.2006 - 31.12.2010Taxation of multinational groups in Europe
Events
Expert Seminars
Department
Function
Research Associate
Phone: +49 (0)621 1235-142
Fax: +49 (0)621 1235-215
