Prof. Dr. Jost Henrich Heckemeyer

Corporate Taxation and Public Finance

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

Contact information

Prof. Dr. Jost Henrich Heckemeyer

Research Associate +49 (0)621 1235-142

Unit: Corporate Taxation and Public Finance

Selected Publications

Tax policies in a transition to a knowledge-based economy – The effective tax burden of companies and highly skilled labour

Fischer, Leonie, Jost Henrich Heckemeyer, Christoph Spengel and Daniela Steinbrenner (2022), Tax policies in a transition to a knowledge-based economy – The effective tax burden of companies and highly skilled labour, Intertax 50(4), 286-321.

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Capital Structure Choice and Company Taxation: A Meta-Study

Heckemeyer, Jost Henrich, Michael Overesch and Lars P. Feld (2013), Capital Structure Choice and Company Taxation: A Meta-Study, Journal of Banking & Finance, 2850-2866.

Profit Shifting and ‘Aggressive’ Tax Planning by Multinational Firms: Issues and Options for Reform

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.

Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms - Learning from the German Tax Reform 2008

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.

Auswirkungen der Besteuerung auf Entscheidungen international tätiger Unternehmen - Ein Überblick zu den empirischen Befunden

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.

Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union: Regelt sich die EU-weite Steuerharmonisierung von selbst?

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.

FDI and Taxation: A Meta-Study

Feld, Lars and Jost Henrich Heckemeyer (2011), FDI and Taxation: A Meta-Study, Journal of Economic Surveys 25, 233-272.

Ausmaß der Gewinnverlagerung multinationaler Unternehmen - empirische Evidenz und Implikationen für die deutsche Steuerpolitik

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.

Corporate Taxation Trends in Europe

Endres, Dieter, Katharina Nicolay, Jost Henrich Heckemeyer and Christoph Spengel (2013), Corporate Taxation Trends in Europe, Intertax 4 , 499-506.

Trends der Unternehmensbesteuerung in Europa und weiteren Industriestaaten

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.

Reform der Grundsteuer: Ein Blick nach Europa

Spengel, Christoph, Jost Henrich Heckemeyer and Benedikt Zinn (2011), Reform der Grundsteuer: Ein Blick nach Europa, Der Betrieb 1 , 10-14.

Gewinnverlagerung multinationaler deutscher Unternehmen ins Ausland: Eine Klarstellung

Heckemeyer, Jost Henrich and Christoph Spengel (2009), Gewinnverlagerung multinationaler deutscher Unternehmen ins Ausland: Eine Klarstellung, Der Betrieb 04/2009 , 133-135.

Gewinnexport-Gewinnreimport? '100 Mrd. Euro'? Wie viele Buchgewinne verlagern deutsche Konzerne tatsächlich ins Ausland?

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 .

Qual der Wahl: Die Besteuerung von kleinen und mittleren Unternehmen in der Europäischen Union

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

Tax Policies in a Transition to a Knowledge-Based Economy – The Effective Tax Burden of Companies and Highly Skilled Labour

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

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What Will the OECD BEPS Indicators Indicate?

Heckemeyer, Jost Henrich, Katharina Nicolay and Christoph Spengel (2021), What Will the OECD BEPS Indicators Indicate?, ZEW Discussion Paper No. 21-005, Mannheim

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The Effect of Inflation and Interest Rates on Forward-Looking Effective Tax Rates

Spengel, Christoph, Jost Henrich Heckemeyer and Frank Streif (2016), The Effect of Inflation and Interest Rates on Forward-Looking Effective Tax Rates,

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The Impact of Tax Planning on Forward-Looking Effective Tax Rates

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 .

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The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates

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 , Brüssel.

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Tax Planning of R&D Intensive Multinationals

Heckemeyer, Jost Henrich, Katharina Richter and Christoph Spengel (2014), Tax Planning of R&D Intensive Multinationals, ZEW Discussion Paper No. 14-114, Mannheim

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Assessing the Impact of Introducing an ACE Regime - A Behavioural Corporate Microsimulation Analysis for Germany

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

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Profit Shifting and "Aggressive" Tax Planning by Multinational Firms: Issues and Options for Reform

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

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Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels

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

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Profit Shifting and "Aggressive" Tax Planning by Multinational Firms: Issues and Options for Reform

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

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Capital Structure Choice and Company Taxation: A Meta-Study

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

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Capital Structure Choice and Company Taxation: A Meta-Study

Feld, Lars, Jost Henrich Heckemeyer and Michael Overesch (2011), Capital Structure Choice and Company Taxation: A Meta-Study, CESifo Working Papers , Munich.

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Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008

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

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Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms - Learning from the German Tax Reform 2008

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 Papers .

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Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union

Elschner, Christina, Jost Henrich Heckemeyer and Christoph Spengel (2009), Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union, ZEW Discussion Paper No. 09-034, Mannheim

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FDI and Taxation - A Meta-Study

Feld, Lars and Jost Henrich Heckemeyer (2009), FDI and Taxation - A Meta-Study, CESifo Working Papers , München.

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FDI and Taxation - A Meta-Study

Feld, Lars and Jost Henrich Heckemeyer (2008), FDI and Taxation - A Meta-Study, ZEW Discussion Paper No. 08-128, Mannheim

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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)

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

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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

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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

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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

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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

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Effective Tax Levels Using the Devereux/Griffith Methodology: Final Report 2016

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

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The Effect of Inflation and Interest Rates on Forward-Looking Effective Tax Rates

Spengel, Christoph, Jost Henrich Heckemeyer and Frank Streif (2016), The Effect of Inflation and Interest Rates on Forward-Looking Effective Tax Rates, Europäische Kommission, Mannheim

The Impact of Tax Planning on Forward-Looking Effective Tax Rates

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-Kommission, Mannheim

Effective Tax Levels using the Devereux/Griffith Methodology - Update 2015

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

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The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates

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

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Effective Tax Levels Using the Devereux/Griffith Methodology

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, Project for the EU Commission TAXUD/2013/CC/120 Final Report 2014, EU-Kommission, Mannheim

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Effective Tax Levels using the Devereux/Griffith Methodology

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, Project for the EU Commission TAXUD/2013/CC/120 Intermediate Report 2013, EU-Kommission, Mannheim

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Effective Tax Levels at the Industry Level using the Devereux/Griffith Methodology

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, On-Demand Economic Analysis within the Framework Contract TAXUD/2008/CC/099, Mannheim

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Effective Tax Levels using the Devereux/Griffith Methodology

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, Project for the EU Commission TAXUD/2008/CC/099 Final Report 2012, Mannheim

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Konsequenzen einer zinsbereinigten Bemessungsgrundlage für die Steuerbelastung deutscher Unternehmen und das Steueraufkommen

Nicolay, Katharina, Jost Henrich Heckemeyer and Christoph Spengel (2012), Konsequenzen einer zinsbereinigten Bemessungsgrundlage für die Steuerbelastung deutscher Unternehmen und das Steueraufkommen, DIE FAMILIENUNTERNEHMER - ASU e.V., Mannheim

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Corporate Taxation of Headquarter Services in Europe

Bellingwout, Jaap, Lisa Evers, Jost Henrich Heckemeyer and Christoph Spengel (2012), Corporate Taxation of Headquarter Services in Europe, Freie Universität Amsterdam (VU), Amsterdam and Mannheim

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BAK Taxation Index 2011

Dreßler, Daniel, Christina Elschner, Jost Henrich Heckemeyer and Uwe Scheuering (2011), BAK Taxation Index 2011, Effective Tax Burden of Companies and on Highly Qualified Manpower, BAK Basel Economics, Mannheim

Effective Tax Levels Using the Devereux/Griffith Methodology

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, Project for the EU Commission TAXUD/2008/CC/099, Mannheim und Oxford

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BAK Taxation Index 2009

Dreßler, Daniel, Christina Elschner and Jost Henrich Heckemeyer (2009), BAK Taxation Index 2009, Effective Tax Burden of Companies and on Highly Qualified Manpower, BAK Basel Economics, Mannheim

Steuerelastizitäten mobiler Produktionsfaktoren

Feld, Lars, Jost Henrich Heckemeyer, Michael Overesch, Martin Eichler and Michael Grass (2009), Steuerelastizitäten mobiler Produktionsfaktoren, Bundesministerium der Finanzen, Basel und Mannheim

Effective Levels of Company Taxation within an Enlarged EU

Devereux, Michael P., Christina Elschner, Dieter Endres, Jost Henrich Heckemeyer, Michael Overesch, Ulrich Schreiber and Christoph Spengel (2008), Effective Levels of Company Taxation within an Enlarged EU, Project for the EU Commission TAXUD 2005/DE/3 10, Final Report, EU-Kommission, Mannheim

BAK Taxation Index 2007

Elschner, Christina, Christof Ernst and Jost Henrich Heckemeyer (2007), BAK Taxation Index 2007, Effective Tax Burden of Companies and on Highly Qualified Manpower, BAK Basel Economics, Mannheim

Projects

04.06.2019 – 04.06.2020
Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2019
25.06.2016 – 24.06.2017
Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services, Update 2016
01.03.2016 – 31.01.2018
BAK Taxation Index 2016/2017
01.04.2012 – 30.09.2013
SEEK-Project 2012: Taxation and Corporate Innovation
19.03. – 30.09.2012
Corporate Taxation of Headquarter Services in Europe
01.12.2011 – 31.03.2012
Assessing the impact of an allowance for corporate equity on the tax burden of German firms and the aggregate tax revenue
01.07. – 30.09.2011
Economic Effects of a Tax Incentive for R&D Investment in Germany
01.07.2011 – 31.07.2012
Effective tax rates at the industry-level in selected European countries
01.01.2011 – 31.12.2012
Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services
01.04.2010 – 31.01.2012
BAK Taxation Index 2011
01.01.2009 – 30.09.2011
Development of a microsimulation model for the evaluation of corporate tax reforms under consideration of reform-induced behavioural responses of firms
16.12.2008 – 31.12.2010
Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services
01.09.2008 – 31.01.2010
BAK Taxation Index 2009
01.09.2008 – 31.03.2010
Tax Elasticity of Mobile Factors or Production
01.02.2007 – 30.06.2008
Measuring the financial consequences of corporate tax reforms
01.02.2007 – 31.01.2008
BAK Taxation Index 2007
01.01.2006 – 01.09.2008
Effective levels of company taxation within an enlarged European Union
01.01.2006 – 31.12.2010
Taxation of multinational groups in Europe