Christoph Spengel

Centre for European Economic Research (ZEW)

D-68161 Mannheim

Germany

SCHOLARLY PAPERS

34

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Top 10,442

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39

CROSSREF CITATIONS

77

Scholarly Papers (34)

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 2,288 (7,162)
Citation 17

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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 1,353 (16,569)
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 1,173 (21,067)
Citation 4

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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 1,016 (25,872)
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 951 (28,506)
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 (Gottingen)
Downloads 788 (36,970)
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 753 (39,387)

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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 616 (51,496)
Citation 16

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

8.

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 609 (52,301)
Citation 10

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International Company Taxation, Effective Tax Burden, Tax Accounting

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 510 (65,323)
Citation 7

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

10.

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 451 (76,044)
Citation 3

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

11.

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 398 (88,023)
Citation 6

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

12.

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 395 (89,088)
Citation 3

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SME, Tax Policy, European Union

13.

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 University of Mannheim
Downloads 342 (104,652)
Citation 5

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

14.

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 332 (108,236)
Citation 24

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

15.

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 227 (160,004)
Citation 2

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

16.

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 (Gottingen)
Downloads 204 (177,020)
Citation 5

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

17.

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 191 (187,984)
Citation 4

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

18.

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 176 (202,077)
Citation 1

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

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, Centre for European Economic Research (ZEW) and University of Mannheim - Accounting and Taxation
Downloads 171 (207,192)
Citation 8

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royalty, intangible assets, tax planning, corporate taxation

20.

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 169 (209,278)
Citation 3

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

21.

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 142 (241,697)

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

22.

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, Katharina Richter and Christoph Spengel
University of Kiel - Faculty of Economics and Social Sciences, ZEW – Leibniz Centre for European Economic Research and Centre for European Economic Research (ZEW)
Downloads 128 (262,023)
Citation 1

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corporate taxation, organizational design, survey data

23.

Ring-Fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals

ZEW - Centre for European Economic Research Discussion Paper No. 19-050
Number of pages: 50 Posted: 06 Dec 2019 Last Revised: 22 Mar 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 123 (270,091)

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digital taxation, corporate tax, digital economy, event study

24.

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 100 (312,139)
Citation 6

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tax reform, microsimulation, tax policy evaluation

25.

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 88 (338,486)
Citation 2

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

26.

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 87 (340,962)

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tax transparency; tax disclosure; tax planning; literature review

27.

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 84 (348,225)

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28.

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 (386,352)
Citation 1

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Tax Policy, Corporate Taxation, European Union

29.

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 59 (421,827)
Citation 11

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

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 57 (428,834)
Citation 3

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

31.

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 39 (501,512)
Citation 10

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

32.

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 22 (595,760)
Citation 1

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

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 19 (615,768)

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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 4 (725,089)

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