Christoph Spengel
Centre for European Economic Research(DE)University of Mannheim(DE)
Publications by Year
Research Areas
Corporate Taxation and Avoidance, Taxation and Legal Issues, Taxation and Compliance Studies, European Monetary and Fiscal Policies, German Literature and Culture Studies
Most-Cited Works
- → International Taxation in the Digital Economy: Challenge Accepted?(2017)166 cited
- → Intellectual property box regimes: effective tax rates and tax policy considerations(2014)157 cited
- → Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform(2013)96 cited
- → Cross-border tax evasion after the common reporting standard: Game over?(2020)79 cited
- → Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation(2019)64 cited
- → Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform(2013)63 cited
- The Determination of Corporate Taxable Income in the EU Member States