| Internationale Unternehmensbesteuerung: deutsche Investitionen im Ausland; ausländische Investitionen im Inland OH Jacobs, D Endres, C Spengel Beck, 2002 | 504 | 2002 |
| Intellectual property box regimes: effective tax rates and tax policy considerations L Evers, H Miller, C Spengel International Tax and Public Finance 22, 502-530, 2015 | 263 | 2015 |
| International taxation in the digital economy: challenge accepted? M Olbert, C Spengel World Tax J., 3, 2017 | 244 | 2017 |
| Profit shifting and" aggressive" tax planning by multinational firms: Issues and options for reform C Fuest, C Spengel, K Finke, JH Heckemeyer, H Nusser World Tax J., 307, 2013 | 239 | 2013 |
| Internationale Unternehmensbesteuerung in der Europäischen Union: Steuerwirkungsanalyse, empirische Befunde, Reformüberlegungen C Spengel IdW-Verl., 2003 | 140 | 2003 |
| The increasing importance of transfer pricing regulations: a worldwide overview T Zinn, N Riedel Intertax 42 (6/7), 2014 | 122 | 2014 |
| Cross-border tax evasion after the common reporting standard: Game over? E Casi, C Spengel, BMB Stage Journal of Public Economics 190, 104240, 2020 | 119 | 2020 |
| Taxation in the digital economy-recent policy developments and the question of value creation M Olbert, C Spengel Int'l Tax Stud., 2, 2019 | 97 | 2019 |
| Taxation, R&D tax incentives and patent application in Europe C Ernst, C Spengel ZEW-Centre for European Economic Research Discussion Paper, 2011 | 97 | 2011 |
| European tax analyzer: EDV-gestützter Vergleich der Steuerbelastung von Kapitalgesellschaften in Deutschland, Frankreich und Großbritannien OH Jacobs, C Spengel Schriftenreihe des ZEW 11, 1996 | 83 | 1996 |
| Methoden zur Messung und zum Vergleich von internationalen Steuerbelastungen L Lammersen, C Spengel Steuer und Wirtschaft: StuW 78 (3), 222-238, 2001 | 82 | 2001 |
| Measurement and development of the effective tax burden of companies–An overview and international comparison OH Jacobs Intertax 28 (10), 2000 | 80 | 2000 |
| Tax Harmonisation in Europe-the determination of corporate taxable income in the EU member states C Spengel, A Oestreicher ZEW-Centre for European Economic Research Discussion Paper, 2007 | 78 | 2007 |
| Measuring the impact of taxation on investment and financing decisions U Schreiber, C Spengel, L Lammersen Schmalenbach Business Review 54, 2-23, 2002 | 78 | 2002 |
| Europäische Steuerbelastungsvergleiche: Deutschland-Frankreich-Großbritannien C Spengel IDW-Verl., 1995 | 77 | 1995 |
| What the design of an R&D tax incentive tells about its effectiveness: a simulation of R&D tax incentives in the European Union C Elschner, C Ernst, G Licht, C Spengel The Journal of technology transfer 36, 233-256, 2011 | 70 | 2011 |
| Probleme deutscher mittelständischer Unternehmen beim Zugang zum Kapitalmarkt: Analyse und wirtschaftspolitische Schlußfolgerungen W Gerke, C Spengel Schriftenreihe des ZEW 7, 1995 | 61 | 1995 |
| EU company taxation in case of a common tax base: A computer-based calculation and comparison using the enhanced model of the European Tax Analyser OH Jacobs, C Spengel, T Stetter, C Wendt Intertax 33, 414, 2005 | 59 | 2005 |
| Impact of tax-rate cut cum base-broadening reforms on heterogeneous firms: Learning from the german tax reform of 2008 K Finke, JH Heckemeyer, T Reister, C Spengel FinanzArchiv/Public Finance Analysis, 72-114, 2013 | 58 | 2013 |
| International company taxation and tax planning D Endres, C Spengel Kluwer Law International, 2015 | 55 | 2015 |
Jost HeckemeyerProfessor of Business Taxation, Kiel UniversityVerified email at bwl.uni-kiel.de
