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Details about Rainer Bräutigam

Workplace:Leibniz-Zentrum für Europäische Wirtschaftsforschung (ZEW) (Leibniz Centre for European Economic Research), (more information at EDIRC)

Access statistics for papers by Rainer Bräutigam.

Last updated 2017-06-14. Update your information in the RePEc Author Service.

Short-id: pbr561


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Working Papers

2017

  1. Entwicklung eines Indifferenzsteuersatzes für den European Tax Analyzer
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research Downloads
  2. The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research Downloads View citations (6)
  3. The use of SME tax incentives in the European Union
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research Downloads View citations (4)

2015

  1. Decline of CFC rules and rise of IP boxes: How the ECJ affects tax competition and economic distortions in Europe
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research Downloads View citations (8)
  2. Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research Downloads View citations (1)

Journal Articles

2017

  1. Decline of Controlled Foreign Company Rules and Rise of Intellectual Property Boxes: How the European Court of Justice Affects Tax Competition and Economic Distortions in Europe
    Fiscal Studies, 2017, 38, 719-745 Downloads View citations (5)

Books

2019

  1. Steuerlicher Reformbedarf bei Service-Plattformen: Eine Analyse anhand des deutschen Airbnb-Marktes, vol 19-01
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research Downloads View citations (1)

2018

  1. Analyse der US-Steuerreform: Eine vbw Studie
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research Downloads
  2. Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2018/DE/307: Intermediary report 2018
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research Downloads
  3. Internationaler Steuerwettbewerb: Bewertung, aktuelle Trends und steuerpolitische Schlussfolgerungen
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research Downloads View citations (5)

2017

  1. Die Entwicklung der Vermögensteuer im internationalen Vergleich
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research Downloads View citations (1)
  2. Länderindex Familienunternehmen – Erbschaftsteuer im internationalen Vergleich
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research Downloads View citations (2)

2016

  1. Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Final report
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research Downloads View citations (2)
  2. Länderindex Familienunternehmen: 6. Auflage mit dem Zusatz Außenhandelsrisiken / Brexit
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research
  3. The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates, vol 65
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research Downloads View citations (9)
  4. Vorschlag der Regierungskoalition zur Neuregelung der Erbschaftsteuer auf dem Prüfstand
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research Downloads View citations (1)

2015

  1. Das Eckpunktepapier und der Referentenentwurf des BMF zur Erbschaftsteuer: Auswirkungen auf die effektive Erbschaftsteuerbelastung in Deutschand und internationaler Vergleich. Erweiterung des Länderindex 2014
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research Downloads
  2. Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Intermediate report 2015
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research Downloads
  3. Länderindex Familienunternehmen (5. Auflage)
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research
  4. SME taxation in Europe: An empirical study of applied corporate income taxation for SMEs compared to large enterprises. CIP Programme 186/PP/ENT/CIP/12/F/S01C24
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research Downloads View citations (2)
 
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