Daniel Klein

University of Mannheim - Accounting and Taxation

Mannheim, 68131

Germany

  • University of Mannheim - Accounting and Taxation

SCHOLARLY PAPERS

4

DOWNLOADS

975

SSRN CITATIONS

3

CROSSREF CITATIONS

0

Scholarly Papers (4)

Actions:
Email selected abstracts
1.

Corporate Tax Policy in Developed Countries and Economic Activity in Africa

SIEPR Working Paper No. 23-27
Number of pages: 90 Posted: 24 Oct 2022 Last Revised: 06 Nov 2023
Jeffrey L. Hoopes, Daniel Klein, Rebecca Lester and Marcel Olbert
University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Mannheim - Accounting and Taxation, Stanford Graduate School of Business and London Business School
Downloads 373 (155,507)
Citation 1

Abstract:

Loading...

Multinational Firms, Tax Rates, Foreign Investment, Economic Development

2.

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 249 (236,449)

Abstract:

Loading...

digital taxation, corporate tax, digital economy, event study

3.

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 180 (320,992)
Citation 2

Abstract:

Loading...

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

4.

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 173 (332,560)
Citation 1

Abstract:

Loading...

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