Katharina Nicolay

Publications by Year

Research Areas

Corporate Taxation and Avoidance, Taxation and Compliance Studies, Taxation and Legal Issues, Fiscal Policy and Economic Growth, Corporate Finance and Governance

Most-Cited Works

• → Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions(2019)56 cited
• Effective tax levels using the Devereux/Griffith methodology(2020)
• → On the Interdependency of Profit Shifting Channels and the Effectiveness of Anti-Avoidance Legislation(2017)21 cited
• → Can European Banks’ Country-by-Country Reports Reveal Profit Shifting? An Analysis of the Information Content of EU Banks’ Disclosures(2019)20 cited
• → The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates(2016)19 cited
• → Gemeinsame Kőrperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen(2015)5 cited
• Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2018/DE/307: Intermediary report 2018(2018)
• → Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality(2018)4 cited
• Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2019/DE/312: Final report 2019(2016)