Emilia Gschossmann

University of Mannheim

L 7, 3-5

Mannheim, 68161

Germany

  • University of Mannheim

SCHOLARLY PAPERS

3

DOWNLOADS

489

TOTAL CITATIONS

2

Scholarly Papers (3)

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1.

Multinationals' Location, Financial and Real Responses to the EU-wide Implementation of CFC Rules by the ATAD

Number of pages: 45 Posted: 09 Mar 2024 Last Revised: 14 May 2024
Emilia Gschossmann and Alina Pfrang
University of Mannheim and University of Mannheim
Downloads 245 (266,351)

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CFC legislation, Tax avoidance, Multinational firms, Corporate taxation

2.

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 199 (324,920)
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

3.

Taxes and the Global Spillovers of AI Investments

Number of pages: 67 Posted: 25 Apr 2025
Emilia Gschossmann and Marcel Olbert
University of Mannheim and London Business School
Downloads 45

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AI investment, intangible assets, growth, tax policy, tax competition, real effects of taxation