Ms. Dr. Lisa Evers worked for ZEW in the Unit “Corporate Taxation and Public Finance”.
Selected Publications
Articles in Refereed Journals
Evers, Lisa, Helen Miller and Christoph Spengel (2015), Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations, International Tax and Public Finance 22 (3), 502-530. Download
Spengel, Christoph, Sebastian Lazar, Lisa Evers and Benedikt Zinn (2012), Reduction of the Effective Corporate Tax Burden in Romania from 1992 to 2012 and Romania’s Current Ranking among the Central and Eastern European Member States, Post-Communist Economies 4, 477-502.
Evers, Lisa and Sebastian Eichfelder (2011), Der Mannheimer Katalog für eine Vereinfachung des Steuerrechts und das Steuervereinfachungsgesetz 2011, Steuer und Wirtschaft 3, 224-235.
Articles in Non-Refereed Journals
Spengel, Christoph, Lisa Evers and Maria Theresia Evers (2013), Probleme einer Vermögensteuer in Deutschland - Eine ökonomische Analyse, DIW Vierteljahreshefte zur Wirtschaftsforschung 1, 129-146.
Spengel, Christoph and Lisa Evers (2012), Konsequenzen der steuerpolitischen Programme der Bundestagsparteien, Unternehmeredition - Steuern & Recht 4, 10-12.
Spengel, Christoph and Lisa Evers (2012), Steuerpolitische Programme der Bundestagsparteien – Konsequenzen für die effektive Unternehmenssteuerbelastung, Der Betrieb, 705-710.
Evers, Lisa and Christoph Spengel (2012), The Cross-border Taxation of Dividends in the Case of Individual Portfolio Investors - Issues and Possible Solutions, EC Tax Review 1, 17-23.
Monographs, Contributions to Edited Volumes
Evers, Lisa, Maria Theresia Evers, Friedrich Heinemann and Margit Kraus (2013), Länderindex der Stiftung Familienunternehmen, Stiftung Familienunternehmen, München. Download
Discussion and Working Papers
Evers, Lisa, Christoph Spengel and Julia Braun (2015), Fiscal Investment Climate and the Cost of Capital in Germany and the EU, ZEW policy brief No. 15-01, Mannheim. Download
Evers, Lisa and Christoph Spengel (2014), Effective Tax Rates under IP Tax Planning, ZEW Discussion Paper No. 14-111, Mannheim. Download
Evers, Lisa, Helen Miller and Christoph Spengel (2013), Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations, ZEW Discussion Paper No. 13-070, Mannheim. Download
Spengel, Christoph, Sebastian Lazar, Lisa Evers and Benedikt Zinn (2012), Romania's Development to a Low-Tax Country: Effective Corporate Tax Burden in Romania from 1992 to 2010 and Romania's Current Ranking Among the Eastern European Member States, ZEW Discussion Paper No. 12-003, Mannheim. Download
Expertises
Evers, Lisa, Maria Theresia Evers, Rainer Bräutigam, Friedrich Heinemann and Margit Kraus (2015), Länderindex der Stiftung Familienunternehmen, Stiftung Familienunternehmen, München. 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, Lisa Evers, Maria Theresia Evers, Uwe Scheuering and Frank Streif (2013), Die Folgen von Substanzsteuern für Familienunternehmen, Staat und Gesellschaft, Stiftung Familienunternehmen, München. Download
Evers, Lisa, Maria Theresia Evers, Friedrich Heinemann and Margit Kraus (2013), Länderindex der Stiftung Familienunternehmen, 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
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
Spengel, Christoph, Lisa Evers, Manuel Halter and Benedikt Zinn (2012), Unternehmensbesteuerung in Deutschland, Stiftung Familienunternehmen, München. Download
Eichfelder, Sebastian, Lisa Evers, Sven Christian Gläser, Friedrich Heinemann, Holger Jenzen, Alexander Kalb and Florian Misch (2010), Auswirkungen von Steuervereinfachungen, Bundesministerium für Wirtschaft und Technologie, Mannheim. Download
Projects
Finished Projects
- Project Duration 01.03.2014 - 31.01.2016BAK Taxation Index 2014/2015
- Project Duration 10.12.2013 - 28.02.2015Update 2014 of the Country Index for Family Enterprises
- Project Duration 01.08.2013 - 31.05.2015Effective Levels of Company Taxation Within an Enlarged European Union and Related Supporting Services
- Project Duration 01.01.2013 - 31.01.2015SME taxation in Europe – An empirical study of applied corporate income taxation for SMEs compared to large enterprises
- Project Duration 15.11.2012 - 31.05.2013Family enterprises and wealth taxation
- Project Duration 03.05.2012 - 28.02.2013Update 2012 to the Country Index for Family Enterprises
- Project Duration 01.05.2012 - 30.04.2016Tax Policy in the EU in an Environment of new Fiscal Institutions and Coordination Procedures
- 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 12.05.2011 - 31.03.2012Tax Policy After the Economic Crisis: How to Reform Company Taxation in Germany?
- Project Duration 01.03.2011 - 30.11.2012Cross-Border Company Taxation in the Member States of EU and OECD and Anti-Avoidance Provisions
- Project Duration 01.01.2011 - 31.12.2012Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services
- Project Duration 23.04.2010 - 23.07.2010The effects of tax simplifications
- Project Duration 24.11.2009 - 30.06.2010Update 2010 of the Country Index for Family Enterprises
Events
Corporate Education
- 14.09.2011 - 18.11.2011Strengthening Macroeconomic Policies (MPS+)
- 10.09.2012 - 16.11.2012Strengthening Macroeconomic Policies (MPS+)
- 09.09.2013 - 15.11.2013Strengthening Macroeconomic Policies (MPS+)
- 25.08.2014 - 17.10.2014Strengthening Macroeconomic Policies (MPS+)
More Information
Statements/Contributions to Hearings
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04.2011:
Taxation problems that arise when dividends are distributed across borders to individual investors and possible solutions
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04.2011:
