Dr. Katharina Nicolay

Dr. Katharina Nicolay

Corporate Taxation and Public Finance

Katharina Nicolay is deputy head at ZEW’s Research Unit “Corporate Taxation and Public Finance”. She is also member of the board of the Leibniz ScienceCampus “MannheimTaxation”. She completed her doctoral thesis at the University of Mannheim in March 2013. From January 2015 to January 2024 she has been assistant professor for accounting and taxation at the University of Mannheim. Before joining ZEW, she studied international business administration at Eberhard Karls University Tübingen and economics at the Université Panthéon Sorbonne in Paris. Her research interest cover topics of international business taxation, empirical tax research, evaluation of tax reforms, and tax accounting.

Contact information

Katharina Nicolay

Katharina Nicolay

Dr. Katharina Nicolay

Deputy Email katharina.nicolay@zew.de Phone +49 (0)621 1235-397

Unit: Corporate Taxation and Public Finance

Selected Publications

Die ermäßigte Umsatzsteuer in der Gastronomie - Bewertung und subventionspolitische Schlussfolgerungen

Heinemann, Friedrich, Katharina Nicolay and Daniela Steinbrenner (2024), Die ermäßigte Umsatzsteuer in der Gastronomie - Bewertung und subventionspolitische Schlussfolgerungen, List Forum für Wirtschafts- und Finanzpolitik 50(4), 445-464.

To the publication

The Tax Attractiveness of EU Locations for Corporate Investments: A Stocktaking of Past Developments and Recent Reforms

Gundert, Hannah, Katharina Nicolay, Daniela Steinbrenner and Sophia Wickel (2024), The Tax Attractiveness of EU Locations for Corporate Investments: A Stocktaking of Past Developments and Recent Reforms, The Economists’ Voice 21(1), 97-132.

To the publication

Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions

Ludwig, Christopher, Heiko Vay, Verena Dutt, Katharina Nicolay and Johannes Voget (2019), Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions, International Tax and Public Finance 26(6), 1259-1290.

To the publication

Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality

Bräutigam, Rainer, Jost Heckemeyer, Katharina Nicolay, Christoph Spengel and Kathrin Stutzenberger (2018), Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality, World Tax Journal 10.

To the publication

Characterizing True Book-Tax Differences Based on a Sample of Linked Financial and Tax Accounts in a One-Book System

Spengel, Christoph, Benedikt Zinn and Katharina Nicolay (2016), Characterizing True Book-Tax Differences Based on a Sample of Linked Financial and Tax Accounts in a One-Book System, Die Betriebswirtschaft.

Taxing investments in the Asia-Pacific region: The importance of cross-border taxation and fiscal incentives

Nicolay, Katharina and Verena Wiedemann (2016), Taxing investments in the Asia-Pacific region: The importance of cross-border taxation and fiscal incentives, World Tax Journal.

Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen

Evers, Maria Theresia, Katharina Nicolay, Melanie Köstler, Ina Meier, Wolfram Scheffler and Christoph Spengel (2015), Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen, Steuer und Wirtschaft, 359-373.

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.

Die Kirchhof'sche Einkommens- und Unternehmensbesteuerung aus ökonomischer Sicht

Nicolay, Katharina and Christoph Spengel (2013), Die Kirchhof'sche Einkommens- und Unternehmensbesteuerung aus ökonomischer Sicht, Steuer und Wirtschaft 3, 197-288.

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.

The Computation and Comparison of the Effective Tax Burden in Four Asian Countries

Spengel, Christoph, Wei Li, Katharina Nicolay and Benedikt Zinn (2011), The Computation and Comparison of the Effective Tax Burden in Four Asian Countries, Hitotsubashi Journal of Economics Vol. 52, 13-39.

Harmonisierung der steuerlichen Gewinnermittlung in der EU und effektive Steuerbelastung von Unternehmen in den 27 EU-Mitgliedstaaten

Spengel, Christoph, Christof Ernst and Katharina Nicolay (2010), Harmonisierung der steuerlichen Gewinnermittlung in der EU und effektive Steuerbelastung von Unternehmen in den 27 EU-Mitgliedstaaten, Die Betriebswirtschaft 70 (4), 283-300.

Deutschland im internationalen Steuerwettbewerb: Auswirkungen aktueller Reformansätze

Spengel, Christoph, Katharina Nicolay, Daniela Steinbrenner, Johannes Gaul, Hannah Gundert, Julia Spix, Stefan Weck and Sophia Wickel (2024), Deutschland im internationalen Steuerwettbewerb: Auswirkungen aktueller Reformansätze, Der Betrieb 77(19) , 1158-1163.

To the publication

Wie kann der Investitionsschwäche in Deutschland steuerpolitisch begegnet werden?

Nicolay, Katharina and Daniela Steinbrenner (2023), Wie kann der Investitionsschwäche in Deutschland steuerpolitisch begegnet werden?, Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik 103(10) , 665-669.

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Eindämmung internationaler Gewinnverlagerung: Wo steht die OECD und was sind die Alternativen?

Nicolay, Katharina, Clemens Fuest, Jost Heckemeyer, Hannah Nusser and Christoph Spengel (2015), Eindämmung internationaler Gewinnverlagerung: Wo steht die OECD und was sind die Alternativen?, Steuer und Wirtschaft 1 , 90-97.

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.

Tax Burden on Foreign Direct Investment in the Asia-Pacific Region, India, and Russia

Endres, Dieter, Katharina Nicolay, Clemens Fuest, Theresa Lohse and Christoph Spengel (2010), Tax Burden on Foreign Direct Investment in the Asia-Pacific Region, India, and Russia, Intertax , 421-429.

Steuerliche Attraktivität von Ländern im asiatisch-pazifischen Raum, in Indien und Russland aus der Sicht deutscher Investoren

Endres, Dieter, Clemens Fuest, Christoph Spengel, Katharina Nicolay and Theresa Lohse (2010), Steuerliche Attraktivität von Ländern im asiatisch-pazifischen Raum, in Indien und Russland aus der Sicht deutscher Investoren, Der Betrieb , 1310-1315.

Company Taxation in the Asia-Pacific Region, India and Russia

Endres, Dieter, Clemens Fuest, Christoph Spengel, Alexandra Bartholmeß, Christina Elschner, Katharina Nicolay, Wei Li, Theresa Lohse and Johannes Voget (2010), Company Taxation in the Asia-Pacific Region, India and Russia, Springer-Verlag , Heidelberg.

Bedeutung der Substanzbesteuerung in Deutschland

Spengel, Christoph, Katharina Nicolay and Benedikt Zinn (2010), Bedeutung der Substanzbesteuerung in Deutschland, Vol. 96, Nomos Verlagsgesellschaft , Baden-Baden.

To the publication

The Tax Attractiveness of EU Locations for corporate Investments: A Stocktaking of past Developments and recent Reforms

Gundert, Hannah, Katharina Nicolay, Daniela Steinbrenner and Sophia Wickel (2023), The Tax Attractiveness of EU Locations for corporate Investments: A Stocktaking of past Developments and recent Reforms, ZEW Discussion Paper No. 23-066, Mannheim

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(PDF)

Die ermäßigte Mehrwertsteuer in der Gastronomie

Heinemann, Friedrich, Katharina Nicolay and Daniela Steinbrenner (2023), Die ermäßigte Mehrwertsteuer in der Gastronomie, Bewertung und subventionspolitische Schlussfolgerungen, ZEW expert brief No. 23-04, Mannheim

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From Corporate Tax Competition to Global Cooperation? Trends, Prospects and Effects on German Family Businesses

Bührle, Theresa, Katharina Nicolay, Christoph Spengel and Sophia Wickel (2023), From Corporate Tax Competition to Global Cooperation? Trends, Prospects and Effects on German Family Businesses, ZEW Discussion Paper No. 23-027, Mannheim

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Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports

Dutt, Verena, Katharina Nicolay and Christoph Spengel (2021), Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports, ZEW Discussion Paper No. 21-019, Mannheim

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Quantifying the OECD BEPS Indicators – an Update to BEPS Action 11

Klein, Daniel, Christopher Ludwig, Katharina Nicolay and Christoph Spengel (2021), Quantifying the OECD BEPS Indicators – an Update to BEPS Action 11, ZEW Discussion Paper No. 21-013, 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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(PDF)

Internal Digitalization and Tax-Efficient Decision Making

Klein, Daniel, Christopher Ludwig and Katharina Nicolay (2020), Internal Digitalization and Tax-Efficient Decision Making, ZEW Discussion Paper No. 20-051, Mannheim

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Can European Banks’ Country-by-Country Reports Reveal Profit Shifting? An Analysis of the Information Content of EU Banks’ Disclosures

Dutt, Verena, Katharina Nicolay, Heiko Vay and Johannes Voget (2019), Can European Banks’ Country-by-Country Reports Reveal Profit Shifting? An Analysis of the Information Content of EU Banks’ Disclosures, ZEW Discussion Paper No. 19-042, Mannheim

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On the Interdependency of Profit Shifting Channels and the Effectiveness of Anti-Avoidance Legislation

Nicolay, Katharina, Hannah Nusser and Olena Pfeiffer (2017), On the Interdependency of Profit Shifting Channels and the Effectiveness of Anti-Avoidance Legislation, ZEW Discussion Paper No. 17-066, Mannheim

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Entwicklung eines Indifferenzsteuersatzes für den European Tax Analyzer

Bräutigam, Rainer, Katharina Nicolay and Christoph Spengel (2017), Entwicklung eines Indifferenzsteuersatzes für den European Tax Analyzer, ZEW Discussion Paper No. 17-019, Mannheim

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Steuerliche FuE-Förderung

Spengel, Christoph, Christian Rammer, Katharina Nicolay, Olena Pfeiffer, Ann-Catherin Werner, Marcel Olbert, Florence Blandinières, Martin Hud and Bettina Peters (2017), Steuerliche FuE-Förderung, Studien zum deutschen Innovationssystem , Berlin.

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(PDF)

The Implications of Book-Tax Differences: A Meta-Analysis

Evers, Maria Theresia, Ina Meier and Katharina Nicolay (2017), The Implications of Book-Tax Differences: A Meta-Analysis, ZEW Discussion Paper No. 17-003, Mannheim

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(PDF)

The European Commission's CC(C)TB Re-Launch

Nicolay, Katharina and Christoph Spengel (2017), The European Commission's CC(C)TB Re-Launch, ZEW policy brief No. 17-01, Mannheim

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(PDF)

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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Book-Tax Conformity and Reporting Behavior - A Quasi-experiment

Evers, Maria Theresia, Ina Meier and Katharina Nicolay (2016), Book-Tax Conformity and Reporting Behavior - A Quasi-experiment, ZEW Discussion Paper No. 16-008, Mannheim

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Taxing Investments in the Asia-Pacific Region: The Importance of Cross-Border Taxation and Tax Incentives

Wiedemann, Verena and Katharina Nicolay (2015), Taxing Investments in the Asia-Pacific Region: The Importance of Cross-Border Taxation and Tax Incentives, ZEW Discussion Paper No. 15-014, Mannheim

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Gemeinsame Körperschaftsteuer- Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen

Evers, Maria Theresia, Katharina Nicolay, Melanie Köstler, Ina Meier, Wolfram Scheffler and Christoph Spengel (2014), Gemeinsame Körperschaftsteuer- Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen, ZEW Discussion Paper No. 14-112, Mannheim

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Extending Taxation of Interest and Royalty Income at Source – an Option to Limit Base Erosion and Profit Shifting?

Nicolay, Katharina, Clemens Fuest, Hannah Nusser and Christoph Spengel (2014), Extending Taxation of Interest and Royalty Income at Source – an Option to Limit Base Erosion and Profit Shifting?, ZEW Discussion Paper No. 14-073, Mannheim

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Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial Statements

Evers, Maria Theresia, Katharina Nicolay, Sebastian Matenaer, Ina Meier and Benedikt Zinn (2014), Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial Statements, ZEW Discussion Paper No. 14-047, 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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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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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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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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Tax Incentives and Investments in the EU - Best practices and ways to stimulate private investments and prevent harmful tax practices

Heckemeyer, Jost Henrich, Katharina Nicolay, Christoph Spengel, Daniela Steinbrenner and Sophia Wickel (2025), Tax Incentives and Investments in the EU - Best practices and ways to stimulate private investments and prevent harmful tax practices, Mannheim

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Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung?

Bührle, Theresa, Christoph Spengel, Sophia Wickel and Katharina Nicolay (2023), Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung?, Trends, Perspektiven und Belastungswirkungen, Stiftung Familienunternehmen, München

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The effectiveness and distributional consequences of excess profit taxes or windfall taxes in light of the Commission's recommendation to Member States

Nicolay, Katharina, Julia Spix, Daniela Steinbrenner and Nikolas Woelfing (2023), The effectiveness and distributional consequences of excess profit taxes or windfall taxes in light of the Commission's recommendation to Member States, Europäisches Parlament, Mannheim

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Effective Tax Levels Using the Devereux/Griffith Methodology

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, Barbara Stage, Stefan Weck and Sophia Wickel (2022), Effective Tax Levels Using the Devereux/Griffith Methodology, Final Report 2021, Europäische Kommission - Generaldirektion Steuern und Zollunion, 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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Steuerlicher Digitalisierungsindex 2018

Spengel, Christoph, Katharina Nicolay, Ann-Catherin Werner, Marcel Olbert, Daniela Steinbrenner, Frank Schmidt and Thomas Wolf (2018), Steuerlicher Digitalisierungsindex 2018, Steuerliche Standortattraktivität digitaler Geschäftsmodelle, PWC, 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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Struktur und Volumen des Marktes von Internetdienstleistungen mit Fokus auf Drittlandsunternehmen

Nicolay, Katharina, Irene Bertschek, Christoph Spengel, Ulrich Laitenberger, Thomas Niebel, Peter Buchmann and Ann-Catherin Werner (2018), Struktur und Volumen des Marktes von Internetdienstleistungen mit Fokus auf Drittlandsunternehmen, Bundesministerium der Finanzen (BMF), Berlin

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Arbeiten 4.0 – Chancen und Herausforderungen für Luxemburg

Bertschek, Irene, Daniel Arnold, Daniel Erdsiek, Katharina Nicolay, Daniel Bieber and Elena Kreutzer (2018), Arbeiten 4.0 – Chancen und Herausforderungen für Luxemburg, Arbeitsministerium, Handelskammer, Arbeitnehmerkammer Luxemburg, Mannheim

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Steuerlicher Digitalisierungsindex 2017

Spengel, Christoph, Katharina Nicolay, Ann-Catherin Werner, Marcel Olbert, Frank Schmidt and Thomas Wolf (2017), Steuerlicher Digitalisierungsindex 2017, Steuerliche Standortattraktivität digitaler Geschäftsmodelle, PWC, 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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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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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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Study on the Impact of Reforms of Corporate Income Taxation Systems at the EU Level on the Size of the Tax Bases of the EU Companies, using the Model “European Tax Analyzer”

Spengel, Christoph, Andreas Oestreicher, Christina Elschner, Timo Reister, Christof Ernst, Michael Grünewald, Katharina Nicolay, Jens Prassel and Lina Cui (2008), Study on the Impact of Reforms of Corporate Income Taxation Systems at the EU Level on the Size of the Tax Bases of the EU Companies, using the Model “European Tax Analyzer”, Project for the EU Commission TAXUD/2007/DE/325, EU-Kommission, Mannheim und Göttingen

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Projects

10.12.2024 – 30.06.2025
Tax incentives and investment in the EU: best practices and ways to stimulate private investments and prevent harmful tax practices
01.10. – 01.12.2024
Expertise on Germany's tax challenges as a business location
01.12.2023 – 01.12.2027
The Provision of Effective Tax Rates and Related Supporting Services – Backward-looking Effective Tax Rates
01.09.2022 – 31.12.2024
Digitalization, tax savings and competition effects

01.12.2022 – 31.05.2023
The Effectiveness and Distributional Consequences of Excess Profit Taxes or Windfall Taxes in Light of the Commission’s Recommendation to Member States
01.03. – 30.09.2022
From tax competition to coordinated global corporate taxation? Trends, prospects and negative effects on German family businesses
01.06.2021 – 01.06.2022
Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2021
01.01.2021 – 30.09.2022
Implications of the Modified Nexus Approach on Effective Tax Burdens and Tax Planning Strategies of Multinational Enterprises
01.07.2020 – 01.07.2021
Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2020
01.01.2020 – 30.06.2021
Two Decades of Effective Tax Rates - Trends in Europe
01.11.2019 – 31.07.2021
Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports
04.06.2019 – 04.06.2020
Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2019
01.06.2018 – 30.11.2022
Taxation in the Era of Digital Transformation
22.05.2018 – 21.05.2019
Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2018
01.05.2018 – 31.12.2019
Can European banks’ country-by-country reports reveal profit shifting?
01.10.2017 – 30.04.2018
Benchmark Study: Tax Attractiveness for Digital Business Models – Update 2018
01.08.2017 – 31.07.2018
Tax Transparency: Does it pay to be transparent? On the Dynamics of Voluntary Tax Disclosure
01.08.2017 – 31.10.2018
Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services, Update 2017
01.06.2017 – 15.05.2018
Work 4.0 – Opportunities and Challenges for Luxembourg
01.03.2017 – 31.08.2018
Impact of Country-by-Country Reporting on Banks' Profit Shifting Behaviour and Firm Value
01.03.2017 – 31.08.2018
US Tax Reform Proposals - Implications and Evaluation
25.06.2016 – 24.06.2017
Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services, Update 2016
15.06.2016 – 31.05.2017
Structure and Volume of the Market for Digital Services with a Focus on Companies from third Countries
01.06.2016 – 31.03.2017
Development of an Effective Tax Rate Measure for the European Tax Analyzer
01.04. – 31.12.2016
Benchmark study: Tax attractiveness for digital business models
01.03.2016 – 28.02.2017
International Profit Shifting: Its main Channels and Countermeasures
01.01.2016 – 30.09.2017
Structure of Tax Systems in Europe – an Analysis of the Developments in the Member States of the European Union (and other Countries)
28.10.2015 – 28.10.2016
The Effects of Fundamental Tax Reforms on Effective Taxation
25.06.2015 – 24.06.2016
Provision of effective tax rates in the context of an enlarged European Union, Update 2015
01.03.2015 – 28.02.2016
International Profit Shifting: Its main Channels and Countermeasures
01.01.2015 – 30.04.2017
Tax determinants of corporate charitable giving
01.09.2014 – 29.02.2016
Structure of Tax Systems in Europe – An Analysis of the Developments in the Member States of the European Union (and other Countries)
01.09.2014 – 29.02.2016
Tax Accounting and Corporate Decision Making
01.08.2013 – 31.05.2015
Effective Levels of Company Taxation Within an Enlarged European Union and Related Supporting Services
01.07.2012 – 30.04.2017
Confluence – Taxation Database
01.01.2012 – 31.10.2013
Common Corporate Tax Base and Common Company Tax Base: Economic Impact Assessment
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
01.07.2011 – 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
15.01. – 31.10.2009
The role of taxes on non-income values in the German tax system
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
01.11.2008 – 30.11.2009
Company Taxation in the Asia-Pacific region, India and Russia
28.11.2007 – 27.11.2008
Study on the impact of reforms of corporate income taxation systems at the EU level on the size of the tax bases of the EU companies, using the model "European Tax Analyzer"
01.01.2006 – 31.12.2010
Taxation of multinational groups in Europe