Sophia Wickel

ZEW – Leibniz Centre for European Economic Research

P.O. Box 10 34 43

L 7,1

D-68034 Mannheim, 68034

Germany

SCHOLARLY PAPERS

3

DOWNLOADS

318

TOTAL CITATIONS

2

Scholarly Papers (3)

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1.

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
Downloads 155 (381,513)
Citation 1

Abstract:

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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

2.

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 107 (505,837)
Citation 1

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tax competition, family businesses, international tax policy

3.

The Tax Attractiveness of EU Locations for corporate Investments: A Stocktaking of past Developments and recent Reforms

ZEW - Centre for European Economic Research Discussion Paper No. 23-066
Number of pages: 38 Posted: 10 Jan 2024 Last Revised: 16 Feb 2024
Hannah Gundert, Katharina Nicolay, Daniela Steinbrenner and Sophia Wickel
ZEW – Leibniz Centre for European Economic Research, ZEW – Leibniz Centre for European Economic Research, ZEW – Leibniz Centre for European Economic Research and ZEW – Leibniz Centre for European Economic Research
Downloads 56 (729,840)

Abstract:

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Mannheim Tax Index, effective tax rates, Devereux-Griffith methodology, global minimum tax, tax incentives, investment, location attractiveness