Sebastian Matenaer

University of Manheim

United States

SCHOLARLY PAPERS

2

DOWNLOADS

318

SSRN CITATIONS

1

CROSSREF CITATIONS

4

Scholarly Papers (2)

1.

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 278 (132,247)
Citation 3

Abstract:

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

2.

A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB

ZEW - Centre for European Economic Research Discussion Paper No. 39
Number of pages: 50 Posted: 14 Sep 2018
Centre for European Economic Research (ZEW), Independent, ZEW – Leibniz Centre for European Economic Research and University of Manheim
Downloads 40 (501,367)
Citation 11

Abstract:

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CCCTB, Corporate Taxation, Effective Tax Burden, European Tax Analyzer