Leonie Fischer has been a researcher in ZEW’s Research Department “Corporate Taxation and Public Finance” since November 2017. Her dissertation is supervised by Professor Christoph Spengel. Her research particularly focuses on corporate taxation in the European Union and taxation of the digital economy.
Prior to this, she studied business administration at the University of Bamberg. Her major fields of study were business taxation and international accounting and auditing.
Selected Publications
Articles in Refereed Journals
Bührle, Theresa, Leonie Fischer and Christoph Spengel (forthcoming), Loss-Offset and Interest Deduction Limitation Rules in the EU as a Response to the Corona Crisis, British Tax Review.
Articles in Non-Refereed Journals
Bührle, Theresa, Leonie Fischer and Christoph Spengel (2020), Steuerpolitische Optionen in der Corona-Krise, Der Betrieb 47/2020, S. 2484 - 2490. Download
Bärsch, StB Sven-Eric, Christoph Spengel, Leonie Fischer and Kathrin Stutzenberger (2019), Internationale Unternehmensbesteuerung nach dem Brexit - Implikationen für deutsche Unternehmen, DER BETRIEB 36/2019, 1978-1986. Download
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
Spengel, Christoph, Leonie Fischer, Christopher Ludwig, Jessica Müller, Stefan Weck and Sarah Winter (2021), Debt-Equity Bias Should Be Addressed on National Rather Than on EU Level, ZEW policy brief No. 21-07, Mannheim. Download
Spengel, Christoph, Leonie Fischer and Kathrin Stutzenberger (2020), Breaking Borders? The European Court of Justice and Internal Market, ZEW Discussion Paper No. 20-059, Mannheim. Download
Fischer, Leonie, Daniel Klein, Christopher Ludwig, Raphael Müller and Christoph Spengel (2020), Global Corporate Tax Reform to the Worse? Assessing the OECD Proposals, ZEW policy brief No. 20-01, Mannheim. Download
Spengel, Christoph, Rainer Bräutigam, Verena Dutt, Leonie Fischer and Kathrin Stutzenberger (2019), The Impact of the CCTB on the Effective Tax Burden of Corporations: Results from the Tax Analyzer Model, European Commission Taxation Papers No. 75, Brüssel. Download
Expertises
Bührle, Theresa, Leonie Fischer and Christoph Spengel (2021), Unternehmenssteuern und die Corona-Krise in Deutschland, Friedrich-Naumann-Stiftung für die Freiheit, Potsdam-Babelsberg. Download
Dutt, Verena, Leonie Fischer, Friedrich Heinemann, Margit Kraus and Fynn Minkus (2021), Länderindex Familienunternehmen, Stiftung Familienunternehmen, München. Download
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
Fischer, Leonie, Friedrich Heinemann, Margit Kraus and Daniela Steinbrenner (2020), Länderindex Familienunternehmen - Standortfaktoren in Emerging Markets, Stiftung Familienunternehmen, München, DE. 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
Bräutigam, Rainer, Theresa Bührle, Verena Dutt, Leonie Fischer, Friedrich Heinemann and Margit Kraus (2019), Länderindex Familienunternehmen, Stiftung Familienunternehmen, München. 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
Projects
Current Projects
- Project Duration 01.06.2022 - 31.10.2022Update 2022 of the Country Index for Family Enterprises
- Project Duration 01.01.2021 - 30.09.2022Coronavirus Crisis and Taxes in the European Union
Finished Projects
- Project Duration 01.06.2021 - 01.06.2022Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2021
- Project Duration 08.03.2021 - 21.05.2021Immediate action tax program and starting points for the increase of entrepreneurial investments in the context of the Corona crisis in Germany
- 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 25.05.2020 - 28.02.2021Update 2020 of the Country Index for Family Enterprises
- 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 01.01.2019 - 31.12.2020The Case Law of the European Court of Justice in the Area of Direct Taxation – an Interdisciplinary Analysis
- 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 15.05.2018 - 15.10.2018Update 2018 of the Country Index for Family Enterprises
- Project Duration 01.01.2018 - 31.08.2018Comparison of the Change in the Effective Tax Burden of Corporations Across EU Member States Based on a Model-Firm Approach (Tax Analyzer Model)
- Project Duration 01.08.2017 - 31.10.2018Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services, Update 2017
Department
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Researcher
