Verena Dutt studied business administration at the University of Mannheim and at Durham University in Great Britain. Her major fields of study were taxation and tax law. In her master thesis, she analysed the nature and relevance of advance pricing agreements for multinational firms and tax administrations.
In September 2015, 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 October 2016. Her dissertation is supervised by Prof. Dr. Christoph Spengel. She is especially interested in the research areas of international tax planning and tax transparency.
Selected Publications
Articles in Refereed Journals
Dutt, Verena, Christopher Ludwig, Katharina Nicolay, Heiko Vay and Johannes Voget (2019), Increasing Tax Transparency: Investor Reactions to the Country-by-Country Reporting Requirement for EU Financial Institutions, International Tax and Public Finance 26 (6), 1259-1290. Download
Dutt, Verena, Christoph Spengel and Heiko Vay (2018), Dividendenstripping durch Cum/Ex- und Cum/Cum-Geschäfte – Analyse aktueller Entwicklungen, Steuer und Wirtschaft 95(3), 229-238.
Articles in Non-Refereed Journals
Dutt, Verena, Christoph Spengel and Heiko Vay (2017), Öffentliches Country-by-Country Reporting, FuS, Zeitschrift für Familienunternehmen und Strategie 7 (5), 177-179. Download
Dutt, Verena, Maria Theresia Evers and Friedrich Heinemann (2017), Die Entwicklung der Standortqualitäten und -Risiken im internationalen Vergleich, FuS, Zeitschrift für Familienunternehmen und Strategie 7 (1), 23-27. Download
Discussion and Working Papers
Dutt, Verena, Katharina Nicolay, Heiko Vay and Johannes Voget (2019), Can European Banks’ Country-by-Country Reports Reveal Profit Shifting? An Analysis of the Information Content of EU Banks’ Disclosures, ZEW Discussion Paper No. 19-042, 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
Dutt, Verena, Christoph Spengel and Heiko Vay (2020), Der EU-Vorschlag zum Country-by-Country Reporting im Internet – Kosten, Nutzen, Konsequenzen, Stiftung Familienunternehmen, 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 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
Berger, Marius, Irene Bertschek, Wolfgang Briglauer, Verena Dutt, Birgit Gehrke, Friedrich Heinemann, Reinhold Kesler, Bastian Krieger, Moritz Lubczyk, Christian Rammer, Markus Trunschke, Simona Christine Murmann and Insa Weilage (2018), Structural Reform in Germany, 2013-2017, European Commission, Brussels. 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
Dutt, Verena, Christoph Spengel and Heiko Vay (2017), Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen, Stiftung Familienunternehmen, München. Download
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
Evers, Maria Theresia, Rainer Bräutigam, Friedrich Heinemann and Verena Dutt (2016), Länderindex der Stiftung Familienunternehmen, Stiftung Familienunternehmen, München. Download
Projects
Current Projects
- 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 01.11.2019 - 30.06.2021Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports
- Project Duration 01.06.2018 - 31.05.2021Taxation in the Era of Digital Transformation
Finished Projects
- Project Duration 01.03.2020 - 30.09.2020Public Country-by-Country Reporting – Update 2020
- 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 01.05.2018 - 31.12.2019Can European banks’ country-by-country reports reveal profit shifting?
- 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 01.01.2018 - 31.12.2018Structural Reform in Germany, 2013-2017
- Project Duration 01.08.2017 - 31.10.2018Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services, Update 2017
- Project Duration 01.08.2017 - 31.08.2017Public Country-by-Country Reporting
- Project Duration 01.03.2017 - 31.08.2018Impact of Country-by-Country Reporting on Banks' Profit Shifting Behaviour and Firm Value
- 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
Department

Function
Researcher