Kathrin Stutzenberger

University of Mannheim

Universitaetsbibliothek Mannheim

Zeitschriftenabteilung

Mannheim, 68131

Germany

SCHOLARLY PAPERS

2

DOWNLOADS

91

SSRN CITATIONS

2

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

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 70 (390,129)
Citation 2

Abstract:

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Tax Policy, Corporate Taxation, European Union

2.

Breaking Borders? The European Court of Justice and Internal Market

ZEW - Centre for European Economic Research Discussion Paper No. 20-059
Number of pages: 53 Posted: 18 Nov 2020
Christoph Spengel, Leonie Fischer and Kathrin Stutzenberger
Centre for European Economic Research (ZEW), ZEW – Leibniz Centre for European Economic Research and University of Mannheim
Downloads 21 (608,084)

Abstract:

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European Court of Justice, Internal Market, Effective Tax Rates, Thin Capitalisation Rules, Cross-Border Loss Relief, Controlled Foreign Company Rules, Exit Taxatio