Julia Spix

University of Mannheim

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The EU’s New Era of “Fair Company Taxation”: The Impact of DEBRA and Pillar Two on the EU Member States’ Effective Tax Rates

ZEW - Centre for European Economic Research Discussion Paper No. 24-014
Number of pages: 45 Posted: 28 Mar 2024
Emilia Gschossmann, Jost Heckemeyer, Jessica Müller, Christoph Spengel, Julia Spix and Sophia Wickel
University of Mannheim, University of Kiel - Faculty of Economics and Social SciencesZEW – Leibniz Centre for European Economic Research - Corporate Taxation and Public Finance Research, University of Mannheim, University of Mannheim - Accounting and Taxation, University of Mannheim and ZEW – Leibniz Centre for European Economic Research
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Citation 2

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Business in Europe, Framework for Income Taxation, BEFIT, Effective tax rates, Debt-Equity Bias Reduction Allowance, DEBRA, Debt-equity bias, Devereux/Griffith Meth�odology, Global minimum tax, Pillar Two