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The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates

Referierte Fachzeitschrift // 2026
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Referierte Fachzeitschrift // 2026

The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates

Zur Publikation

Gschoßmann, Emilia, Jost Henrich Heckemeyer, Jessica Müller, Christoph Spengel, Julia Spix und Sophia Wickel (2026), The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates, International Tax and Public Finance 33(1) , 329-373

Autoren/-innen Emilia Gschoßmann // Jost Henrich Heckemeyer // Jessica Müller // Christoph Spengel // Julia Spix // Sophia Wickel