Lisa Evers

ZEW – Leibniz Centre for European Economic Research

P.O. Box 10 34 43

L 7,1

D-68034 Mannheim, 68034

Germany

SCHOLARLY PAPERS

3

DOWNLOADS

649

SSRN CITATIONS
Rank 36,524

SSRN RANKINGS

Top 36,524

in Total Papers Citations

17

CROSSREF CITATIONS

4

Scholarly Papers (3)

1.

Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations

ZEW - Centre for European Economic Research Discussion Paper No. 13-070
Number of pages: 60 Posted: 30 Sep 2013 Last Revised: 12 Sep 2018
ZEW – Leibniz Centre for European Economic Research, Institute for Fiscal Studies (IFS) and Centre for European Economic Research (ZEW)
Downloads 333 (108,873)
Citation 24

Abstract:

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corporate taxation, effective tax rate, innovation, tax incentive patent box, innovation box, license box, tax competition

2.

Effective Tax Rates Under IP Tax Planning

ZEW - Centre for European Economic Research Discussion Paper No. 14-111
Number of pages: 50 Posted: 27 Jan 2015
Lisa Evers and Christoph Spengel
ZEW – Leibniz Centre for European Economic Research and Centre for European Economic Research (ZEW)
Downloads 228 (160,729)
Citation 2

Abstract:

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corporate taxation, effective tax rate, tax planning, profit shifting, transfer pricing, intellectual property, intangible assets, contract R&D

3.

Romania's Development to a Low-Tax Country: Effective Corporate Tax Burden in Romania from 1992 to 2010 and Romania's Current Ranking Among the Eastern European Member States

ZEW - Centre for European Economic Research Discussion Paper No. 12-003
Number of pages: 35 Posted: 02 Feb 2012
Centre for European Economic Research (ZEW), affiliation not provided to SSRN, ZEW – Leibniz Centre for European Economic Research and ZEW – Leibniz Centre for European Economic Research
Downloads 88 (341,036)
Citation 2

Abstract:

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corporate taxation, effective tax burden, transition economy, EU accession countries, tax reform, tax-rate-cum-base-broadening reform