Katharina Finke

University of Mannheim - Accounting and Taxation

Assistant Professor of Taxation

Mannheim, 68131

Germany

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 13,028

SSRN RANKINGS

Top 13,028

in Total Papers Downloads

3,576

CITATIONS
Rank 45,052

SSRN RANKINGS

Top 45,052

in Total Papers Citations

3

Scholarly Papers (8)

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

ZEW - Centre for European Economic Research Discussion Paper No. 13-078
Number of pages: 30 Posted: 21 Oct 2013
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
Downloads 1,484 (11,279)

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tax avoidance, profit shifting, multinational firms, intellectual property, tax policy, tax reform

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

ZEW - Centre for European Economic Research Discussion Paper No. 13-044
Number of pages: 30 Posted: 31 Jul 2013
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
Downloads 1,332 (13,365)

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tax avoidance, profit shifting, multinational firms, intellectual property, tax policy, tax reform

2.

Evidence on Book-Tax Differences and Disclosure Quality Based on the Notes to the Financial Statements

ZEW - Centre for European Economic Research Discussion Paper No. 14-047
Number of pages: 50 Posted: 06 Aug 2014
ZEW – Leibniz Centre for European Economic Research, University of Mannheim - Accounting and Taxation, University of Manheim, University of Mannheim and ZEW – Leibniz Centre for European Economic Research
Downloads 240 (124,574)

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book-tax conformity; book-tax differences; deferred taxes; disclosure quality; tax reporting

3.

Extending Taxation of Interest and Royalty Income at Source – An Option to Limit Base Erosion and Profit Shifting?

ZEW - Centre for European Economic Research Discussion Paper No. 14-073
Number of pages: 47 Posted: 14 Oct 2014
University of Mannheim - Accounting and Taxation, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Mannheim and Centre for European Economic Research (ZEW)
Downloads 157 (184,128)

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profit shifting; multinational firm; source taxation; tax policy; tax reform; optimal taxation

4.

Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008

ZEW - Centre for European Economic Research Discussion Paper No. 10-036
Number of pages: 32 Posted: 15 Jun 2010
University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research, ZEW – Leibniz Centre for European Economic Research and Centre for European Economic Research (ZEW)
Downloads 93 (272,036)
Citation 1

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tax reform, microsimulation, tax policy evaluation

5.

The Implications of Book-Tax Differences: A Meta-Analysis

ZEW - Centre for European Economic Research Discussion Paper No. 17-003
Number of pages: 42 Posted: 02 Feb 2017
Maria Evers, Ina Meier and Katharina Finke
ZEW – Leibniz Centre for European Economic Research, University of Mannheim and University of Mannheim - Accounting and Taxation
Downloads 91 (275,827)

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book-tax conformity, book-tax differences, tax sheltering, earnings manage-ment, meta-analysis

6.

Book-Tax Conformity and Reporting Behavior – A Quasi-Experiment

ZEW - Centre for European Economic Research Discussion Paper No. 16-008
Number of pages: 48 Posted: 09 Apr 2016
Maria Evers, Ina Meier and Katharina Finke
ZEW – Leibniz Centre for European Economic Research, University of Mannheim and University of Mannheim - Accounting and Taxation
Downloads 81 (296,365)

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book-tax conformity; book-tax differences; tax sheltering; earnings persistence

7.

ZEW Corporate Taxation Microsimulation Model (ZEW TaxcoMM)

ZEW - Centre for European Economic Research Discussion Paper No. 08-117
Number of pages: 60 Posted: 06 Feb 2009 Last Revised: 20 Jul 2009
ZEW – Leibniz Centre for European Economic Research, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation and ZEW – Leibniz Centre for European Economic Research
Downloads 55 (363,842)
Citation 2

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Microsimulation Model, Corporate Taxation, Policy Analysis, Firm-Level Data

8.

Assessing the Impact of Introducing an ACE Regime - A Behavioural Corporate Microsimulation Analysis for Germany

ZEW - Centre for European Economic Research Discussion Paper No. 14-033
Number of pages: 24 Posted: 24 Jun 2014
Katharina Finke, Jost Heckemeyer and Christoph Spengel
University of Mannheim - Accounting and Taxation, University of Mannheim - School of Business Administration (BWL) and Centre for European Economic Research (ZEW)
Downloads 43 (403,784)

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Tax Reform, Allowance for Corporate Equity, Microsimulation, Tax Policy Evaluation