Theresa Bührle studied business administration at the University of Mannheim and at Lancaster University Management School in Great Britain. Her major fields of study were taxation and tax law. In September 2017, she was admitted to the Taxation Track of the Center for Doctoral Studies in Business (CDSB) at the Graduate School of Economic and Social Sciences (GESS) at the University of Mannheim.
She joined ZEW’s Research Department “Corporate Taxation and Public Finance” in November 2018. Her dissertation is supervised by Professor Christoph Spengel. She is especially interested in the incentives set by specific tax regulations. Currently, her research focuses on tax loss transfer restrictions and their effect on start-ups.
Selected Publications
Articles in Refereed Journals
Bührle, Theresa and Christoph Spengel (2020), Tax Law and the Transfer of Losses: A European Overview and Categorization, Intertax 48 (6/7), 564 – 581. Download
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
Discussion and Working Papers
Bührle, Theresa (2021), Do Tax Loss Restrictions Distort Venture Capital Funding of Start-Ups?, ZEW Discussion Paper No. 21-008, Mannheim. Download
Bührle, Theresa and Christoph Spengel (2019), Tax Law and the Transfer of Start-up Losses: A European Overview and Categorization, ZEW Discussion Paper No. 19-037, Mannheim. 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
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
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 01.06.2021 - 01.06.2022Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2021
- Project Duration 01.01.2021 - 31.12.2021Coronavirus Crisis and Taxes in the European Union
- Project Duration 01.10.2020 - 30.09.2021Tax Loss Restrictions, Investor Exits and Market Prices
- Project Duration 01.02.2020 - 31.01.2022BAK Taxation Index 2020/2021
Finished Projects
- 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 01.07.2019 - 31.12.2020Distortive Effects of Tax Loss Restrictions on Venture Capital Funding of Start-Ups
- 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 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 01.02.2018 - 31.01.2020BAK Taxation Index 2018/2019
- Project Duration 01.08.2017 - 31.10.2018Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services, Update 2017
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