Christoph Spengel

University of Mannheim - Accounting and Taxation

Mannheim, 68131

Germany

Centre for European Economic Research (ZEW)

D-68161 Mannheim

Germany

  • University of Mannheim - Accounting and Taxation

  • Centre for European Economic Research (ZEW)

SCHOLARLY PAPERS

40

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Top 2,903

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21,205

SSRN CITATIONS
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SSRN RANKINGS

Top 10,132

in Total Papers Citations

69

CROSSREF CITATIONS

81

Scholarly Papers (40)

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1.

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

Downloads 4,565 ( 3,724)
Citation 14

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

ZEW - Centre for European Economic Research Discussion Paper No. 13-078
Number of pages: 30 Posted: 21 Oct 2013
Clemens Fuest, Christoph Spengel, Katharina Finke, Jost Heckemeyer and Hannah Nusser
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
Downloads 3,172 (6,726)
Citation 30

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tax avoidance, profit shifting, multinational firms, intellectual property, tax policy, tax reform

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

ZEW - Centre for European Economic Research Discussion Paper No. 13-044
Number of pages: 30 Posted: 31 Jul 2013
Clemens Fuest, Christoph Spengel, Katharina Finke, Jost Heckemeyer and Hannah Nusser
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
Downloads 1,393 (24,289)
Citation 16

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tax avoidance, profit shifting, multinational firms, intellectual property, tax policy, tax reform

2.

Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation

ZEW - Centre for European Economic Research Discussion Paper No. 19-010
Number of pages: 34 Posted: 08 Apr 2019
Marcel Olbert and Christoph Spengel
London Business School - Department of Accounting and University of Mannheim - Accounting and Taxation
Downloads 2,626 (9,145)

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Digital Economy, Corporate Taxation, Business Model Analysis, Data Mining, Tax Planning

3.

Measuring the Impact of Taxation on Investment and Financing Decisions

Number of pages: 22 Posted: 14 Jun 2002
Ulrich Schreiber, Christoph Spengel and Lothar Lammersen
University of Mannheim - Department of Business Administration and Taxation, University of Mannheim - Accounting and Taxation and affiliation not provided to SSRN
Downloads 1,250 (28,991)
Citation 2

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4.

Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable to Combat International Profit Shifting?

ZEW - Centre for European Economic Research Discussion Paper No. 14-015
Number of pages: 25 Posted: 12 Feb 2014
Maria Evers, Ina Meier and Christoph Spengel
ZEW – Leibniz Centre for European Economic Research, University of Mannheim and University of Mannheim - Accounting and Taxation
Downloads 1,198 (30,877)
Citation 3

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tax avoidance; profit shifting; multinational firms; tax reform; tax reporting; country-by-country reporting; international transfer pricing

5.

On the Determinants and Effects of Corporate Tax Transparency: Review of an Emerging Literature

Downloads 509 (42,077)
Citation 1

On the Determinants and Effects of Corporate Tax Transparency: Review of an Emerging Literature

ZEW - Centre for European Economic Research Discussion Paper No. 20-063
Number of pages: 125 Posted: 25 Nov 2020
Raphael Müller, Christoph Spengel and Heiko Vay
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and University of Mannheim
Downloads 509 (95,597)
Citation 2

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tax transparency; tax disclosure; tax planning; literature review

6.

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 University of Mannheim - Accounting and Taxation
Downloads 895 (46,545)
Citation 3

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SME, Tax Policy, European Union

7.

Taxation, R&D Tax Incentives and Patent Application in Europe

ZEW - Centre for European Economic Research Discussion Paper No. 11-024
Number of pages: 39 Posted: 09 Apr 2011
Christof Ernst and Christoph Spengel
ZEW – Leibniz Centre for European Economic Research and University of Mannheim - Accounting and Taxation
Downloads 876 (47,906)
Citation 25

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Patent, R&D, Tax Incentives, Taxation, EU

8.

Tax Harmonisation in Europe - The Determination of Corporate Taxable Income in the EU Member States

ZEW - Centre for European Economic Research Discussion Paper No. 07-035
Number of pages: 39 Posted: 29 Jun 2007 Last Revised: 26 Aug 2008
Christoph Spengel and Andreas Oestreicher
University of Mannheim - Accounting and Taxation and University of Goettingen (Göttingen)
Downloads 857 (49,391)
Citation 1

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International Company Taxation, Effective Tax Burden, Tax Accounting, International Accounting Standards/ International Financial Reporting Standards, Common Consolidated tax base, European Union

9.

Country-by-Country Reporting: Tension between Transparency and Tax Planning

ZEW - Centre for European Economic Research Discussion Paper No. 17-008
Number of pages: 25 Posted: 08 Feb 2017
Maria Evers, Ina Meier and Christoph Spengel
ZEW – Leibniz Centre for European Economic Research, University of Mannheim and University of Mannheim - Accounting and Taxation
Downloads 841 (50,866)
Citation 15

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tax avoidance; profit shifting; multinational firms; tax reform; tax reporting; country-by-country reporting; international transfer pricing

10.

International Tax Planning in the Age of Ict

ZEW - Centre for European Economic Research Discussion Paper No. 04-027
Number of pages: 48 Posted: 31 May 2004 Last Revised: 14 Aug 2008
Christoph Spengel and Anne Schäfer
University of Mannheim - Accounting and Taxation and Centre for European Economic Research (ZEW)
Downloads 815 (52,962)

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International Company Taxation, Tax Planning, Information and Communication Technologies, Electronic Commerce

11.

EU Company Taxation in Case of a Common Tax Base

ZEW - Centre for European Economic Research Discussion Paper No. 05-037
Number of pages: 38 Posted: 09 Aug 2005 Last Revised: 11 Sep 2018
Otto H. Jacobs, Christoph Spengel, Thorsten Stetter and Carsten Wendt
University of Mannheim - School of Business Administration (BWL), University of Mannheim - Accounting and Taxation, Center for European Economic Research (ZEW) and Center for European Economic Research (ZEW)
Downloads 633 (73,690)
Citation 10

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International Company Taxation, Effective Tax Burden, Tax Accounting

12.

Cross-Border Tax Evasion after the Common Reporting Standard: Game Over?

ZEW - Centre for European Economic Research Discussion Paper No. 18-036
Number of pages: 79 Posted: 14 Sep 2018 Last Revised: 17 Mar 2020
Elisa Casi, Christoph Spengel and Barbara Stage
Norwegian School of Economics (NHH) - Department of Business and Management Science, University of Mannheim - Accounting and Taxation and WHU - Otto Beisheim School of Management
Downloads 632 (73,966)
Citation 19

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Tax Evasion, Automatic Exchange of Information, Offshore Locations, Cross-Border Deposits

13.

ICT and International Corporate Taxation: Tax Attributes and Scope of Taxation

ZEW Discussion Paper No. 02-81
Number of pages: 42 Posted: 30 May 2003
Anne Schäfer and Christoph Spengel
Centre for European Economic Research (ZEW) and University of Mannheim - Accounting and Taxation
Downloads 586 (81,032)
Citation 3

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International Corporate Taxation, Efficiency, Electronic Commerce, Information and Communication Technologies

14.

How Do Investors Value the Publication of Tax Information? Evidence From the European Public Country-By-Country Reporting

ZEW - Centre for European Economic Research Discussion Paper No. 21-077, TRR 266 Accounting for Transparency Working Paper Series No. 79
Number of pages: 49 Posted: 27 Oct 2021 Last Revised: 25 May 2023
Raphael Müller, Christoph Spengel and Stefan Weck
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and Centre for European Economic Research (ZEW)
Downloads 584 (81,380)
Citation 2

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Tax transparency, Tax disclosure, Tax avoidance, Event study, Country-by-country reporting

15.

The Effective Average Tax Burden in the European Union and the USA: A Computer-Based Calculation and Comparison with the Model of the European Tax Analyzer

ZEW Discussion Paper No. 99-54
Number of pages: 43 Posted: 09 Nov 2003
Otto H. Jacobs and Christoph Spengel
University of Mannheim - School of Business Administration (BWL) and University of Mannheim - Accounting and Taxation
Downloads 466 (107,474)
Citation 6

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Tax burden comparison, capital income taxation, tax competition, tax harmonization in Europe

16.

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
Lisa Evers, Helen Miller and Christoph Spengel
ZEW – Leibniz Centre for European Economic Research, Institute for Fiscal Studies (IFS) and University of Mannheim - Accounting and Taxation
Downloads 413 (123,799)
Citation 34

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

17.

Tax Incentives for Research and Development and Their Use in Tax Planning

ZEW - Centre for European Economic Research Discussion Paper No. 17-046
Number of pages: 57 Posted: 11 Nov 2017
Olena Pfeiffer and Christoph Spengel
ZEW – Leibniz Centre for European Economic Research and University of Mannheim - Accounting and Taxation
Downloads 348 (149,854)
Citation 7

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Research and Development; R&D; Tax Planning; Corporate Taxation

18.

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 University of Mannheim - Accounting and Taxation
Downloads 311 (169,024)
Citation 2

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

19.

The Impact of Taxes on Bilateral Royalty Flows

ZEW - Centre for European Economic Research Discussion Paper No. 15-052
Number of pages: 31 Posted: 12 Aug 2015
Olena Dudar, Christoph Spengel and Johannes Voget
ZEW – Leibniz Centre for European Economic Research, University of Mannheim - Accounting and Taxation and University of Mannheim
Downloads 280 (188,434)
Citation 7

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royalty, intangible assets, tax planning, corporate taxation

20.

Extending Taxation of Interest and Royalty Income at Source – An Option to Limit Base Erosion and Profit Shifting?

ZEW - Centre for European Economic Research Discussion Paper No. 14-073
Number of pages: 47 Posted: 14 Oct 2014
Katharina Finke, Clemens Fuest, Hannah Nusser and Christoph Spengel
University of Mannheim - Accounting and Taxation, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Mannheim and University of Mannheim - Accounting and Taxation
Downloads 260 (203,026)
Citation 6

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profit shifting; multinational firm; source taxation; tax policy; tax reform; optimal taxation

21.

Taxing the Digital Economy: Investor Reaction to the European Commission’s Digital Tax Proposals

National Tax Journal, Volume 72, No. 1, March 2022.
Number of pages: 43 Posted: 06 Dec 2019 Last Revised: 07 Feb 2023
Daniel Klein, Christopher Ludwig and Christoph Spengel
University of Mannheim - Accounting and Taxation, University of Mannheim and University of Mannheim - Accounting and Taxation
Downloads 235 (236,449)

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digital taxation, corporate tax, digital economy, event study

22.

Common Corporate Tax Base (CCTB) and Effective Tax Burdens in the EU Member States

ZEW - Centre for European Economic Research Discussion Paper No. 09-026
Number of pages: 25 Posted: 11 Jul 2009
Timo Reister, Christoph Spengel and Andreas Oestreicher
ZEW – Leibniz Centre for European Economic Research, University of Mannheim - Accounting and Taxation and University of Goettingen (Göttingen)
Downloads 229 (229,957)
Citation 5

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European taxation, tax harmonization, tax accounting, effective tax burdens

23.

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, University of Mannheim - Accounting and Taxation and ZEW – Leibniz Centre for European Economic Research
Downloads 205 (254,947)
Citation 5

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

24.

Effective Marginal Tax Rates for Us Investors in Germany and Europe - an Analysis of Recent Tax Reforms in Germany

ZEW Discussion Paper No. 99-55
Number of pages: 26 Posted: 21 Apr 2003
Christoph Spengel
University of Mannheim - Accounting and Taxation
Downloads 201 (259,528)
Citation 1

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Tax burden comparison, capital income taxation, tax competition, tax harmonization in Europe, cross-border tax planing

25.

Tax Planning of R&D Intensive Multinationals

ZEW - Centre for European Economic Research Discussion Paper No. 14-114
Number of pages: 46 Posted: 30 Jan 2015
Jost H. Heckemeyer, Jost H. Heckemeyer, Katharina Richter and Christoph Spengel
ZEW – Leibniz Centre for European Economic ResearchUniversity of Kiel - Faculty of Economics and Social Sciences, ZEW – Leibniz Centre for European Economic Research and University of Mannheim - Accounting and Taxation
Downloads 180 (286,289)
Citation 2

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corporate taxation, organizational design, survey data

26.

Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008

ZEW - Centre for European Economic Research Discussion Paper No. 10-036
Number of pages: 32 Posted: 15 Jun 2010
Katharina Finke, Jost Heckemeyer, Timo Reister and Christoph Spengel
University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research, ZEW – Leibniz Centre for European Economic Research and University of Mannheim - Accounting and Taxation
Downloads 128 (378,329)
Citation 6

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tax reform, microsimulation, tax policy evaluation

27.

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, University of Mannheim - Accounting and Taxation and University of Mannheim
Downloads 123 (389,951)
Citation 2

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Tax Policy, Corporate Taxation, European Union

28.

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
Christoph Spengel, Sebastian Lazar, Lisa Evers and Benedikt Zinn
University of Mannheim - Accounting and Taxation, affiliation not provided to SSRN, ZEW – Leibniz Centre for European Economic Research and ZEW – Leibniz Centre for European Economic Research
Downloads 115 (409,668)
Citation 2

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

29.

Assessing the Impact of Introducing an ACE Regime - A Behavioural Corporate Microsimulation Analysis for Germany

ZEW - Centre for European Economic Research Discussion Paper No. 14-033
Number of pages: 24 Posted: 24 Jun 2014
Katharina Finke, Jost Heckemeyer and Christoph Spengel
University of Mannheim - Accounting and Taxation, University of Mannheim - School of Business Administration (BWL) and University of Mannheim - Accounting and Taxation
Downloads 105 (437,497)
Citation 4

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Tax Reform, Allowance for Corporate Equity, Microsimulation, Tax Policy Evaluation

30.

The Revenue Costs of Possible R&D Tax Incentives in Germany - An Empirical Analysis of Several Options (Fiskalische Kosten einer Steuerlichen Förderung von Forschung und Entwicklung in Deutschland - Eine Empirische Analyse Verschiedener Gestaltungsoptionen) (German)

ZEW - Centre for European Economic Research Discussion Paper No. 10-019
Number of pages: 29 Posted: 23 Sep 2010 Last Revised: 24 Sep 2010
Christina Elschner, Christof Ernst and Christoph Spengel
ZEW – Leibniz Centre for European Economic Research, ZEW – Leibniz Centre for European Economic Research and University of Mannheim - Accounting and Taxation
Downloads 105 (437,497)

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31.

ZEW Corporate Taxation Microsimulation Model (ZEW TaxcoMM)

ZEW - Centre for European Economic Research Discussion Paper No. 08-117
Number of pages: 60 Posted: 06 Feb 2009 Last Revised: 20 Jul 2009
Timo Reister, Christoph Spengel, Katharina Finke and Jost Heckemeyer
ZEW – Leibniz Centre for European Economic Research, University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and ZEW – Leibniz Centre for European Economic Research
Downloads 94 (471,498)
Citation 11

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Microsimulation Model, Corporate Taxation, Policy Analysis, Firm-Level Data

32.

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 92 (478,098)

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

33.

Multinational Firms in Tax Havens – Corporate Motives, Regulatory Countermeasures, and Recent Statistics

TRR 266 Accounting for Transparency Working Paper Series No. 126, ZEW - Centre for European Economic Research Discussion Paper No. 23-036
Number of pages: 41 Posted: 26 Jul 2023 Last Revised: 25 Sep 2023
Marcel Olbert, Christoph Spengel and Stefan Weck
London Business School - Department of Accounting, University of Mannheim - Accounting and Taxation and Centre for European Economic Research (ZEW)
Downloads 89 (498,527)
Citation 1

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Tax havens, multinational firms, tax avoidance, Country-by-Country Reporting, transparency, information exchange

34.

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
Christoph Spengel, Martina Ortmann-Babel, Benedikt Zinn and Sebastian Matenaer
University of Mannheim - Accounting and Taxation, Independent, ZEW – Leibniz Centre for European Economic Research and University of Manheim
Downloads 84 (505,762)
Citation 13

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

35.

Tax Policies in a Transition to a Knowledge-Based Economy – The Effective Tax Burden of Companies and Highly Skilled Labour

ZEW - Centre for European Economic Research Discussion Paper No. 21-096
Number of pages: 53 Posted: 30 Dec 2021
Leonie Fischer, Jost H. Heckemeyer, Jost H. Heckemeyer, Christoph Spengel and Daniela Steinbrenner
ZEW – Leibniz Centre for European Economic Research, ZEW – Leibniz Centre for European Economic ResearchUniversity of Kiel - Faculty of Economics and Social Sciences, University of Mannheim - Accounting and Taxation and ZEW – Leibniz Centre for European Economic Research
Downloads 78 (528,419)

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effective tax rates, tax competition, location attractiveness, corporate location decision, Devereux/Griffith Methodology, Human Resource Tax Analyzer

36.

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
University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
Downloads 77 (532,408)

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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

37.

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 64 (593,021)

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tax competition, family businesses, international tax policy

38.

Tax Law and the Transfer of Start-up Losses: A European Overview and Categorization

ZEW - Centre for European Economic Research Discussion Paper No. 19-037
Number of pages: 30 Posted: 01 Oct 2019
Theresa Bührle and Christoph Spengel
DIW Berlin and University of Mannheim - Accounting and Taxation
Downloads 56 (628,363)
Citation 1

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tax loss carryforward, loss trafficking, loss transfer, entrepreneurship, start-ups

39.

Moving Forward with Tax Sustainability Reporting in the EU – a Quantitative Descriptive Analysis

In: World tax journal. - Amsterdam. - Vol. 15 (2023), no. 2 ; p. 291-320
Posted: 26 Jun 2023
Leonie C. Kopetzki, Christoph Spengel and Stefan Weck
affiliation not provided to SSRN, University of Mannheim - Accounting and Taxation and affiliation not provided to SSRN

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disclosure, tax transparency, reporting requirements

40.

IP Box Regimes and Multinational Enterprises : Does Nexus Pay Off?

In: World tax journal. - Amsterdam. - Vol. 14 (2022), no. 1 ; p. 75-112
Posted: 23 Nov 2022 Last Revised: 10 Jan 2023
Jessica M. Müller, Christoph Spengel and Daniela Steinbrenner
University of Mannheim, University of Mannheim - Accounting and Taxation and affiliation not provided to SSRN

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patent box, MNE, tax burden, R&D, tax incentive, nexus