Fischer, Leonie, Jessica Müller and Christoph Spengel (2023), The Distorting Effects of Imputation Systems on Tax Competition in the EU, Intertax 51(3), 196-218.

Bührle, Theresa, Leonie Fischer and Christoph Spengel (2022), Loss-Offset and Interest Deduction Limitation Rules in the EU as a Response to the Corona Crisis, British Tax Review Issue 4, 453-479.

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.

Bührle, Theresa, Leonie Fischer and Christoph Spengel (2020), Steuerpolitische Optionen in der Corona-Krise, Der Betrieb 47/2020 , 2484-2490.

Bärsch, 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.

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

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

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

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

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 , Brüssel.

Spengel, Christoph, Frank Schmidt, Jost 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

Bührle, Theresa, Leonie Fischer and Christoph Spengel (2021), Unternehmenssteuern und die Corona-Krise in Deutschland, Friedrich-Naumann-Stiftung für die Freiheit, Potsdam-Babelsberg

Dutt, Verena, Leonie Fischer, Friedrich Heinemann, Margit Kraus and Fynn Minkus (2021), Länderindex Familienunternehmen, 8. Auflage, Stiftung Familienunternehmen, München

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

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

Fischer, Leonie, Friedrich Heinemann, Margit Kraus and Daniela Steinbrenner (2020), Länderindex Familienunternehmen - Standortfaktoren in Emerging Markets, 2. Auflage, Stiftung Familienunternehmen, München, DE

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

Bräutigam, Rainer, Theresa Bührle, Verena Dutt, Leonie Fischer, Friedrich Heinemann and Margit Kraus (2019), Länderindex Familienunternehmen, 7. Auflage, Stiftung Familienunternehmen, München

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