Katharina Nicolay

ZEW – Leibniz Centre for European Economic Research

P.O. Box 10 34 43

L 7,1

D-68034 Mannheim, 68034

Germany

  • ZEW – Leibniz Centre for European Economic Research

SCHOLARLY PAPERS

8

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1,370

TOTAL CITATIONS
Rank 35,894

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in Total Papers Citations

49

Scholarly Papers (8)

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1.

Can European Banks’ Country-by-Country Reports Reveal Profit Shifting? An Analysis of the Information Content of EU Banks’ Disclosures

ZEW - Centre for European Economic Research Discussion Paper No. 19-042, 10/2019, TRR 266 Accounting for Transparency Working Paper Series No. 19
Number of pages: 78 Posted: 22 Oct 2019 Last Revised: 01 Feb 2023
Verena K. Dutt, Katharina Nicolay, Heiko Vay and Johannes Voget
Centre for European Economic Research (ZEW), ZEW – Leibniz Centre for European Economic Research, University of Mannheim and University of Mannheim
Downloads 282 (215,494)
Citation 11

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Tax Avoidance; Profit Shifting; Country-by-Country Reporting; Public Disclosure; Tax Transparency; Financial Institutions; Database

2.

Increasing Tax Transparency: Investor Reactions to the Country-by-Country Reporting Requirement for EU Financial Institutions

ZEW - Centre for European Economic Research Discussion Paper No. 18-019
Number of pages: 37 Posted: 20 Apr 2018
Verena K. Dutt, Christopher Ludwig, Katharina Nicolay, Heiko Vay and Johannes Voget
Centre for European Economic Research (ZEW), University of Mannheim, ZEW – Leibniz Centre for European Economic Research, University of Mannheim and University of Mannheim
Downloads 242 (252,192)
Citation 23

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Tax Avoidance, Profit Shifting, Country-by-Country Reporting, Financial Institutions, Market Reaction

3.

On the Interdependency of Profit Shifting Channels and the Effectiveness of Anti-Avoidance Legislation

ZEW - Centre for European Economic Research Discussion Paper No. 17-066
Number of pages: 54 Posted: 21 Dec 2017
Katharina Nicolay, Hannah Nusser and Olena Pfeiffer
ZEW – Leibniz Centre for European Economic Research, University of Mannheim and ZEW – Leibniz Centre for European Economic Research
Downloads 204 (295,205)
Citation 11

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profit shifting channels; tax planning; corporate taxation; anti-avoidance legislation

4.

Quantifying the OECD BEPS Indicators – An Update to BEPS Action 11

ZEW - Centre for European Economic Research Discussion Paper No. 21-013
Number of pages: 45 Posted: 25 Feb 2021 Last Revised: 22 Mar 2021
Daniel Klein, Christopher Ludwig, Katharina Nicolay and Christoph Spengel
University of Mannheim - Accounting and Taxation, University of Mannheim, ZEW – Leibniz Centre for European Economic Research and University of Mannheim - Accounting and Taxation
Downloads 184 (324,401)
Citation 2

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Tax, Tax policy, International Taxation, BEPS, OECD, Base Erosion and Profit Shifting, Business Taxation, Corporate Tax Regulations

5.

Internal Digitalization and Tax-efficient Decision Making

ZEW - Centre for European Economic Research Discussion Paper No. 20-051
Number of pages: 63 Posted: 21 Oct 2020 Last Revised: 16 Jun 2021
Daniel Klein, Christopher Ludwig and Katharina Nicolay
University of Mannheim - Accounting and Taxation, University of Mannheim and ZEW – Leibniz Centre for European Economic Research
Downloads 179 (332,591)
Citation 1

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Digitalization, Firm Performance, Digital Technology, Tax Planning, Income Shifting

6.

Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports

ZEW - Centre for European Economic Research Discussion Paper No. 21-019
Number of pages: 74 Posted: 18 Mar 2021
Verena K. Dutt, Katharina Nicolay and Christoph Spengel
Centre for European Economic Research (ZEW), ZEW – Leibniz Centre for European Economic Research and University of Mannheim - Accounting and Taxation
Downloads 122 (454,503)

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Country-by-Country Reporting; Financial Institutions; Public Disclosure; Reporting Behavior; Tax Transparency

7.

From Corporate Tax Competition to Global Cooperation? Trends, Prospects and Effects on German Family Businesses

ZEW - Centre for European Economic Research Discussion Paper No. 23-027
Number of pages: 46 Posted: 23 Aug 2023
Theresa Bührle, Katharina Nicolay, Christoph Spengel and Sophia Wickel
DIW Berlin, ZEW – Leibniz Centre for European Economic Research, University of Mannheim - Accounting and Taxation and ZEW – Leibniz Centre for European Economic Research
Downloads 101 (522,338)
Citation 1

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tax competition, family businesses, international tax policy

8.

The Tax Attractiveness of EU Locations for corporate Investments: A Stocktaking of past Developments and recent Reforms

ZEW - Centre for European Economic Research Discussion Paper No. 23-066
Number of pages: 38 Posted: 10 Jan 2024 Last Revised: 16 Feb 2024
Hannah Gundert, Katharina Nicolay, Daniela Steinbrenner and Sophia Wickel
ZEW – Leibniz Centre for European Economic Research, ZEW – Leibniz Centre for European Economic Research, ZEW – Leibniz Centre for European Economic Research and ZEW – Leibniz Centre for European Economic Research
Downloads 56 (723,030)

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Mannheim Tax Index, effective tax rates, Devereux-Griffith methodology, global minimum tax, tax incentives, investment, location attractiveness