Rainer Bräutigam

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

957

SSRN CITATIONS

6

CROSSREF CITATIONS

0

Scholarly Papers (3)

1.

The Use of SME Tax Incentives in the European Union

ZEW - Centre for European Economic Research Discussion Paper No. 17-006
Number of pages: 127 Posted: 02 Feb 2017
Sören Bergner, Rainer Bräutigam, Maria Evers and Christoph Spengel
University of Mannheim, ZEW – Leibniz Centre for European Economic Research, ZEW – Leibniz Centre for European Economic Research and Centre for European Economic Research (ZEW)
Downloads 688 (54,805)
Citation 3

Abstract:

Loading...

SME, Tax Policy, European Union

2.

Decline of CFC Rules and Rise of IP Boxes: How the ECJ Affects Tax Competition and Economic Distortions in Europe

ZEW - Centre for European Economic Research Discussion Paper No. 15-055
Number of pages: 37 Posted: 19 Aug 2015
Rainer Bräutigam, Christoph Spengel and Frank Streif
ZEW – Leibniz Centre for European Economic Research, Centre for European Economic Research (ZEW) and ZEW – Leibniz Centre for European Economic Research
Downloads 179 (237,214)
Citation 3

Abstract:

Loading...

European Court of Justice, Tax Neutrality, Effective Tax Rates, Controlled Foreign Company Rules, Intellectual Property Boxes

3.

The Development of Corporate Tax Structures in the European Union from 1998 to 2015 – Qualitative and Quantitative Analysis

ZEW - Centre for European Economic Research Discussion Paper No. 17-034
Number of pages: 51 Posted: 20 Sep 2017
Rainer Bräutigam, Christoph Spengel and Kathrin Stutzenberger
ZEW – Leibniz Centre for European Economic Research, Centre for European Economic Research (ZEW) and University of Mannheim
Downloads 90 (394,137)
Citation 2

Abstract:

Loading...

Tax Policy, Corporate Taxation, European Union