Prof. Dr. Katharina Nicolay

Dutt, Verena, Christopher Ludwig, Katharina Nicolay, Heiko Vay und 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

Bräutigam, Rainer, Jost Heckemeyer, Katharina Nicolay, Christoph Spengel und Kathrin Stutzenberger (2018), Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality, World Tax Journal 10. Download

Spengel, Christoph, Benedikt Zinn und Katharina Nicolay (2016), Characterizing True Book-Tax Differences Based on a Sample of Linked Financial and Tax Accounts in a One-Book System, Die Betriebswirtschaft.

Nicolay, Katharina und Verena Wiedemann (2016), Taxing investments in the Asia-Pacific region: The importance of cross-border taxation and fiscal incentives, World Tax Journal.

Evers, Maria Theresia, Katharina Nicolay, Melanie Köstler, Ina Meier, Wolfram Scheffler und Christoph Spengel (2015), Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen, Steuer und Wirtschaft, 359-373.

Fuest, Clemens, Christoph Spengel, Katharina Nicolay, Jost Henrich Heckemeyer und Hannah Nusser (2013), Profit Shifting and ‘Aggressive’ Tax Planning by Multinational Firms: Issues and Options for Reform, World Tax Journal.

Nicolay, Katharina und Christoph Spengel (2013), Die Kirchhof'sche Einkommens- und Unternehmensbesteuerung aus ökonomischer Sicht, Steuer und Wirtschaft 3, 197-288.

Nicolay, Katharina, Jost Henrich Heckemeyer, Timo Reister und Christoph Spengel (2013), Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms - Learning from the German Tax Reform 2008, Finanzarchiv, 72-144.

Spengel, Christoph, Wei Li, Katharina Nicolay und Benedikt Zinn (2011), The Computation and Comparison of the Effective Tax Burden in Four Asian Countries, Hitotsubashi Journal of Economics Vol. 52, 13-39.

Spengel, Christoph, Christof Ernst und Katharina Nicolay (2010), Harmonisierung der steuerlichen Gewinnermittlung in der EU und effektive Steuerbelastung von Unternehmen in den 27 EU-Mitgliedstaaten, Die Betriebswirtschaft 70 (4), 283-300.

Nicolay, Katharina, Clemens Fuest, Jost H. Heckemeyer, Hannah Nusser und Christoph Spengel (2015), Eindämmung internationaler Gewinnverlagerung: Wo steht die OECD und was sind die Alternativen?, Steuer und Wirtschaft 1, 90-97.

Endres, Dieter, Katharina Nicolay, Jost Henrich Heckemeyer und Christoph Spengel (2013), Corporate Taxation Trends in Europe, Intertax 4, 499-506.

Endres, Dieter, Jost Henrich Heckemeyer, Christoph Spengel, Katharina Nicolay und Katharina Richter (2013), Trends der Unternehmensbesteuerung in Europa und weiteren Industriestaaten, Der Betrieb, 896-901.

Endres, Dieter , Katharina Nicolay, Clemens Fuest, Theresa Lohse und Christoph Spengel (2010), Tax Burden on Foreign Direct Investment in the Asia-Pacific Region, India, and Russia, Intertax, 421-429.

Endres, Dieter, Clemens Fuest, Christoph Spengel, Katharina Nicolay und Theresa Lohse (2010), Steu­er­li­che At­trak­ti­vität von Ländern im asia­tisch-pa­zi­fi­schen Raum, in In­di­en und Russ­land aus der Sicht deut­scher In­ve­sto­ren, Der Betrieb, 1310-1315.

Endres, Dieter, Clemens Fuest, Christoph Spengel, unter Mitarbeit von Alexandra Bartholmeß, Christina Elschner, Katharina Nicolay, Wei Li, Theresa Lohse und Johannes Voget (2010), Company Taxation in the Asia-Pacific Region, India and Russia, Springer, Heidelberg.

Spengel, Christoph, Katharina Nicolay und Benedikt Zinn (2010), Bedeutung der Substanzbesteuerung in Deutschland, Bd. 96, Baden-Baden. Download

Dutt, Verena, Katharina Nicolay und Christoph Spengel (2021), Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports, ZEW Discussion Paper No. 21-019, Mannheim. Download

Klein, Daniel, Christopher Ludwig, Katharina Nicolay und Christoph Spengel (2021), Quantifying the OECD BEPS Indicators – an Update to BEPS Action 11, ZEW Discussion Paper No. 21-013, Mannheim. Download

Heckemeyer, Jost Henrich, Katharina Nicolay und Christoph Spengel (2021), What Will the OECD BEPS Indicators Indicate?, ZEW Discussion Paper No. 21-005, Mannheim. Download

Klein, Daniel, Christopher Ludwig und Katharina Nicolay (2020), Internal Digitalization and Tax-Efficient Decision Making, ZEW Discussion Paper No. 20-051, Mannheim. Download

Dutt, Verena, Katharina Nicolay, Heiko Vay und 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

Nicolay, Katharina, Hannah Nusser und Olena Pfeiffer (2017), On the Interdependency of Profit Shifting Channels and the Effectiveness of Anti-Avoidance Legislation, ZEW Discussion Paper No. 17-066, Mannheim. Download

Bräutigam, Rainer, Katharina Nicolay und Christoph Spengel (2017), Entwicklung eines Indifferenzsteuersatzes für den European Tax Analyzer, ZEW Discussion Paper No. 17-019, Mannheim. Download

Spengel, Christoph, Christian Rammer, Katharina Nicolay, Olena Pfeiffer, Ann-Catherin Werner, Marcel Olbert, Florence Blandinières, Martin Hud und Bettina Peters (2017), Steuerliche FuE-Förderung, Studien zum deutschen Innovationssystem Nr. 15-2017, Berlin. Download

Evers, Maria Theresia, Ina Meier und Katharina Nicolay (2017), The Implications of Book-Tax Differences: A Meta-Analysis, ZEW Discussion Paper No. 17-003, Mannheim. Download

Nicolay, Katharina und Christoph Spengel (2017), The European Commission's CC(C)TB Re-Launch, ZEW policy brief Nr. 17-01, Mannheim. Download

Spengel, Christoph, Jost Henrich Heckemeyer, Rainer Bräutigam, Katharina Nicolay, Oliver Klar und Kathrin Stutzenberger (2016), The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates, European Commission Taxation Papers No. 65, Brüssel. Download

Evers, Maria Theresia, Ina Meier und Katharina Nicolay (2016), Book-Tax Conformity and Reporting Behavior - A Quasi-experiment, ZEW Discussion Paper No. 16-008, Mannheim, erschienen in: book-tax conformity; book-tax differences; tax sheltering; earnings persistence. Download

Wiedemann, Verena und Katharina Nicolay (2015), Taxing Investments in the Asia-Pacific Region: The Importance of Cross-Border Taxation and Tax Incentives, ZEW Discussion Paper No. 15-014, Mannheim. Download

Evers, Maria Theresia, Katharina Nicolay, Melanie Köstler, Ina Meier, Wolfram Scheffler und Christoph Spengel (2014), Gemeinsame Körperschaftsteuer- Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen, ZEW Discussion Paper No. 14-112, Mannheim. Download

Nicolay, Katharina, Clemens Fuest, Hannah Nusser und Christoph Spengel (2014), Extending Taxation of Interest and Royalty Income at Source – an Option to Limit Base Erosion and Profit Shifting?, ZEW Discussion Paper No. 14-073, Mannheim. Download

Evers, Maria Theresia, Katharina Nicolay, Sebastian Matenaer, Ina Meier und 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

Nicolay, Katharina, Jost Henrich Heckemeyer und Christoph Spengel (2014), Assessing the Impact of Introducing an ACE Regime - A Behavioural Corporate Microsimulation Analysis for Germany, ZEW Discussion Paper No. 14-033, Mannheim. Download

Fuest, Clemens, Christoph Spengel, Katharina Nicolay, Jost Henrich Heckemeyer und Hannah Nusser (2013), Profit Shifting and "Aggressive" Tax Planning by Multinational Firms: Issues and Options for Reform, ZEW Discussion Paper No. 13-078, Mannheim. Download

Fuest, Clemens, Christoph Spengel, Katharina Nicolay, Jost Henrich Heckemeyer und Hannah Nusser (2013), Profit Shifting and "Aggressive" Tax Planning by Multinational Firms: Issues and Options for Reform, ZEW Discussion Paper No. 13-044, Mannheim. Download

Nicolay, Katharina, Jost Henrich Heckemeyer, Timo Reister und Christoph Spengel (2010), Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008, ZEW Discussion Paper No. 10-036, Mannheim. Download

Nicolay, Katharina, Jost Henrich Heckemeyer, Timo Reister und Christoph Spengel (2010), Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms - Learning from the German Tax Reform 2008, Oxford University Centre for Business Taxation Working Paper, 10/05. Download

Reister, Timo, Christoph Spengel, Katharina Nicolay und Jost Henrich Heckemeyer (2008), ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM), ZEW Discussion Paper No. 08-117, 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, Julia Spix und 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 und 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 und 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

Spengel, Christoph, Katharina Nicolay, Ann-Catherin Werner, Marcel Olbert, Daniela Steinbrenner, Frank Schmidt und Thomas Wolf (2018), Steuerlicher Digitalisierungsindex 2018, Steuerliche Standortattraktivität digitaler Geschäftsmodelle, PWC, Mannheim. 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 und 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

Nicolay, Katharina, Irene Bertschek, Christoph Spengel, Ulrich Laitenberger, Thomas Niebel, Peter Buchmann und Ann-Catherin Werner (2018), Struktur und Volumen des Marktes von Internetdienstleistungen mit Fokus auf Drittlandsunternehmen, Bundesministerium der Finanzen, Berlin. Download

Bertschek, Irene, Daniel Arnold, Daniel Erdsiek, Katharina Nicolay, Daniel Bieber und Elena Kreutzer (2018), Arbeiten 4.0 – Chancen und Herausforderungen für Luxemburg, Arbeitsministerium, Handelskammer, Arbeitnehmerkammer Luxemburg, Mannheim. Download

Spengel, Christoph, Katharina Nicolay, Ann-Catherin Werner, Marcel Olbert, Frank Schmidt und Thomas Wolf (2017), Steuerlicher Digitalisierungsindex 2017, Steuerliche Standortattraktivität digitaler Geschäftsmodelle, PWC, Mannheim. 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 und 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

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 und 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

Spengel, Christoph, Jost Henrich Heckemeyer, Rainer Bräutigam, Katharina Nicolay, Oliver Klar und Kathrin Stutzenberger (2016), The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates, Europäische Kommission, Mannheim. 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 und Maximilian Todtenhaupt (2014), Effective Tax Levels Using the Devereux/Griffith Methodology, Project for the EU Commission TAXUD/2013/CC/120 Final Report 2014, EU Kommission, Mannheim. Download

Spengel, Christoph, Dieter Endres, Katharina Nicolay, Jost Henrich Heckemeyer, Alexandra Bartholmeß, Rainer Bräutigam, Olena Pfeiffer, Manuel Halter, Katharina Richter, Uwe Scheuering und Frank Streif (2013), Effective Tax Levels using the Devereux/Griffith Methodology, Project for the EU Commission TAXUD/2013/CC/120 Intermediate Report 2013, EU Kommission, Mannheim. Download

Spengel, Christoph, Christina Elschner, Dieter Endres, Katharina Richter, Manuel Halter, Alexandra Bartholmeß, Daniel Dreßler, Katharina Nicolay und Jost Henrich Heckemeyer (2012), Effective Tax Levels at the Industry Level using the Devereux/Griffith Methodology, On-Demand Economic Analysis within the Framework Contract TAXUD/2008/CC/099, Mannheim. Download

Spengel, Christoph, Christina Elschner, Dieter Endres, Alexandra Bartholmeß, Daniel Dreßler, Lisa Evers, Maria Theresia Evers, Katharina Nicolay, Jost Henrich Heckemeyer, Katharina Richter und Uwe Scheuering (2012), Effective Tax Levels using the Devereux/Griffith Methodology, Project for the EU Commission TAXUD/2008/CC/099 Final Report 2012, Mannheim. Download

Nicolay, Katharina, Jost Henrich Heckemeyer und Christoph Spengel (2012), Konsequenzen einer zinsbereinigten Bemessungsgrundlage für die Steuerbelastung deutscher Unternehmen und das Steueraufkommen, DIE FAMILIENUNTERNEHMER - ASU, Mannheim. Download

Devereux, Michael P., Christina Elschner, Dieter Endres, Christoph Spengel, Alexandra Bartholmeß, Daniel Dreßler, Katharina Nicolay, Jost Henrich Heckemeyer und Benedikt Zinn (2009), Effective Tax Levels Using the Devereux/Griffith Methodology, Project for the EU Commission TAXUD/2008/CC/099, Mannheim und Oxford. Download

Spengel, Christoph, Andreas Oestreicher, Christina Elschner, Timo Reister, Christof Ernst, Michael Grünewald, Katharina Nicolay, Jens Prassel und Lina Cui (2008), Study on the Impact of Reforms of Corporate Income Taxation Systems at the EU Level on the Size of the Tax Bases of the EU Companies, using the Model “European Tax Analyzer”, Project for the EU Commission TAXUD/2007/DE/325, EU-Kommission, Mannheim und Göttingen. Download