Christoph Spengel

Centre for European Economic Research (ZEW)

D-68161 Mannheim

Germany

SCHOLARLY PAPERS

36

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Top 10,210

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45

CROSSREF CITATIONS

76

Scholarly Papers (36)

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
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
Downloads 2,799 (6,514)
Citation 25

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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
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
Downloads 1,373 (19,913)
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 Centre for European Economic Research (ZEW)
Downloads 1,960 (11,726)
Citation 8

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

3.

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 Centre for European Economic Research (ZEW)
Downloads 1,093 (28,398)
Citation 2

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

4.

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, Centre for European Economic Research (ZEW) and affiliation not provided to SSRN
Downloads 1,083 (28,770)
Citation 2

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5.

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
Centre for European Economic Research (ZEW) and University of Goettingen (Göttingen)
Downloads 817 (42,731)
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

6.

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
Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Downloads 785 (45,036)

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

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 Centre for European Economic Research (ZEW)
Downloads 723 (50,258)
Citation 19

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

8.

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 675 (55,052)
Citation 3

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SME, Tax Policy, 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 Centre for European Economic Research (ZEW)
Downloads 652 (57,504)
Citation 8

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

10.

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
University of Mannheim - School of Business Administration (BWL), Centre for European Economic Research (ZEW), Center for European Economic Research (ZEW) and Center for European Economic Research (ZEW)
Downloads 618 (61,614)
Citation 10

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International Company Taxation, Effective Tax Burden, Tax Accounting

11.

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 Centre for European Economic Research (ZEW)
Downloads 520 (76,565)
Citation 3

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

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-Eberhard, Christoph Spengel and Barbara Stage
Norwegian School of Economics (NHH) - Department of Business and Management Science, Centre for European Economic Research (ZEW) and WHU - Otto Beisheim School of Management
Downloads 518 (76,942)
Citation 7

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

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, Centre for European Economic Research (ZEW) and University of Mannheim
Downloads 371 (112,827)

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tax transparency; tax disclosure; tax planning; literature review

14.

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 Centre for European Economic Research (ZEW)
Downloads 425 (97,353)
Citation 6

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

15.

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 Centre for European Economic Research (ZEW)
Downloads 362 (116,904)
Citation 25

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

16.

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: 08 Apr 2022
Raphael Müller, Christoph Spengel and Stefan Weck
University of Mannheim - Accounting and Taxation, Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Downloads 283 (151,755)

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

17.

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 Centre for European Economic Research (ZEW)
Downloads 256 (167,853)
Citation 2

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

18.

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 Centre for European Economic Research (ZEW)
Downloads 226 (189,069)
Citation 3

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

19.

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 Centre for European Economic Research (ZEW)
Downloads 220 (194,076)
Citation 5

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

20.

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, Centre for European Economic Research (ZEW) and University of Goettingen (Göttingen)
Downloads 210 (202,657)
Citation 5

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

21.

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

National Tax Journal, forthcoming
Number of pages: 43 Posted: 06 Dec 2019 Last Revised: 01 Oct 2021
Daniel Klein, Christopher Ludwig and Christoph Spengel
University of Mannheim - Accounting and Taxation, University of Mannheim and Centre for European Economic Research (ZEW)
Downloads 200 (236,449)

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digital taxation, corporate tax, digital economy, event study

22.

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, Centre for European Economic Research (ZEW) and University of Mannheim - Accounting and Taxation
Downloads 198 (213,857)
Citation 9

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royalty, intangible assets, tax planning, corporate taxation

23.

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
Centre for European Economic Research (ZEW)
Downloads 186 (225,920)
Citation 1

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

24.

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 178 (234,700)
Citation 3

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

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
ZEW – Leibniz Centre for European Economic ResearchUniversity of Kiel - Faculty of Economics and Social Sciences, ZEW – Leibniz Centre for European Economic Research and Centre for European Economic Research (ZEW)
Downloads 142 (282,576)
Citation 1

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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 Centre for European Economic Research (ZEW)
Downloads 110 (340,865)
Citation 6

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tax reform, microsimulation, tax policy evaluation

27.

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
Centre for European Economic Research (ZEW), affiliation not provided to SSRN, ZEW – Leibniz Centre for European Economic Research and ZEW – Leibniz Centre for European Economic Research
Downloads 91 (385,380)
Citation 2

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

28.

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 Centre for European Economic Research (ZEW)
Downloads 91 (385,380)

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29.

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 89 (390,644)
Citation 2

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Tax Policy, Corporate Taxation, European Union

30.

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 Centre for European Economic Research (ZEW)
Downloads 71 (444,632)
Citation 3

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

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, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation and ZEW – Leibniz Centre for European Economic Research
Downloads 61 (480,357)
Citation 11

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

32.

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 56 (499,916)
Citation 12

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

33.

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 50 (525,590)

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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

34.

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 Centre for European Economic Research (ZEW)
Downloads 48 (534,566)

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

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
ZEW – Leibniz Centre for European Economic Research, ZEW – Leibniz Centre for European Economic ResearchUniversity of Kiel - Faculty of Economics and Social Sciences, Centre for European Economic Research (ZEW) and ZEW – Leibniz Centre for European Economic Research
Downloads 37 (589,637)

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

36.

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
ZEW – Leibniz Centre for European Economic Research and Centre for European Economic Research (ZEW)
Downloads 34 (606,653)
Citation 1

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