Ms. Maria Theresia Evers worked for ZEW in the Unit “Corporate Taxation and Public Finance”.
Selected Publications
Articles in Refereed Journals
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.
Articles in Non-Refereed Journals
Dutt, Verena, Maria Theresia Evers and Friedrich Heinemann (2017), Die Entwicklung der Standortattraktivität Deutschlands – Neue Standortqualitäten und -risiken im internationalen Vergleich, FuS – Zeitschrift für Familienunternehmen und Strategie 7(1), 23-27. Download
Spengel, Christoph, Maria Theresia Evers and Ina Meier (2015), Ausweis latenter Steuern im Jahresabschluss deutscher Kapitalgesellschaften, Der Betrieb, 7-12.
Spengel, Christoph, Maria Theresia Evers and Ina Meier (2014), Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable To Combat International Profit Shifting?, Bulletin for International Taxation Volume 68, No 6/7.
Spengel, Christoph, Rainer Bräutigam and Maria Theresia Evers (2014), Steuerbelastung von Kapitalgesellschaften in der EU: Trends zum Jahreswechsel 2013/2014, Der Betrieb Nr. 20, 1096-1101.
Spengel, Christoph, Lisa Evers and Maria Theresia Evers (2013), Probleme einer Vermögensteuer in Deutschland - Eine ökonomische Analyse, DIW Vierteljahreshefte zur Wirtschaftsforschung 1, 129-146.
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, Maria Theresia, Ina Meier and Christoph Spengel (2017), Country-by-Country Reporting: Tension Between Transparency and Tax Planning, ZEW Discussion Paper No. 17-008, Mannheim. Download
Bergner, Sören Martin, Rainer Bräutigam, Maria Theresia Evers and Christoph Spengel (2017), The Use of SME Tax Incentives in the European Union, ZEW Discussion Paper No. 17-006, Mannheim. Download
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. Download
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, published in: book-tax conformity; book-tax differences; tax sheltering; earnings persistence. Download
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. Download
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. Download
Evers, Maria Theresia, Ina Meier and Christoph Spengel (2014), Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable to Combat International Profit Shifting?, ZEW Discussion Paper No. 14-015, Mannheim. Download
Expertises
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. Download
Bräutigam, Rainer, Verena Dutt, Maria Theresia Evers, Friedrich Heinemann and Christoph Spengel (2017), Länderindex Familienunternehmen – Erbschaftsteuer im internationalen Vergleich, Stiftung Familienunternehmen, München. Download
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. Download
Evers, Maria Theresia, Rainer Bräutigam, Friedrich Heinemann and Verena Dutt (2016), Länderindex der Stiftung Familienunternehmen, Stiftung Familienunternehmen, München. Download
Bräutigam, Rainer, Maria Theresia Evers and Christoph Spengel (2016), Vorschlag der Regierungskoalition zur Neuregelung der Erbschaftsteuer auf dem Prüfstand, Mannheim. Download
Spengel, Christoph, Pierre Hausemer, Sören Bergner, Rainer Bräutigam, Maria Theresia Evers, Simone Plances and Frank Streif (2015), SME Taxation in Europe - An Empirical Study of Applied Corporate Income Taxation for SMEs Compared to Large Enterprises, European Commission (CIP Programme), Mannheim. Download
Heinemann, Friedrich, Christoph Spengel, Rainer Bräutigam and Maria Theresia Evers (2015), Das Eckpunktepapier und der Referentenentwurf des BMF zur Erbschaftsteuer, Stiftung Familienunternehmen, München. Download
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
Projects
Finished Projects
- Project Duration 01.12.2016 - 31.03.2017Effects of the German Inheritance Tax Reform in 2016
- Project Duration 25.06.2016 - 24.06.2017Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services, Update 2016
- Project Duration 01.02.2016 - 31.10.2016Update 2016 of the Country Index for Family Enterprises
- Project Duration 25.06.2015 - 24.06.2016Provision of effective tax rates in the context of an enlarged European Union, Update 2015
- Project Duration 01.09.2014 - 29.02.2016Tax Accounting and Corporate Decision Making
- 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 01.01.2011 - 31.12.2012Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services
Events
Corporate Education
- 09.09.2013 - 15.11.2013Strengthening Macroeconomic Policies (MPS+)
- 25.08.2014 - 17.10.2014Strengthening Macroeconomic Policies (MPS+)
More Information
Research Stays
