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Rainer Bräutigam
(Rainer Braeutigam)

Personal Details

First Name:Rainer
Middle Name:
Last Name:Bräutigam
Suffix:
RePEc Short-ID:pbr561
[This author has chosen not to make the email address public]

Affiliation

Leibniz-Zentrum für Europäische Wirtschaftsforschung (ZEW)

Mannheim, Germany
http://www.zew.de/

: +49/621/1235-01
+49/621/1235-224
L 7,1; D - 68161 Mannheim
RePEc:edi:zemande (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Books

Working papers

  1. Bräutigam, Rainer & Spengel, Christoph & Stutzenberger, Kathrin, 2017. "The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis," ZEW Discussion Papers 17-034, ZEW - Leibniz Centre for European Economic Research.
  2. Bräutigam, Rainer & Nicolay, Katharina & Spengel, Christoph, 2017. "Entwicklung eines Indifferenzsteuersatzes für den European Tax Analyzer," ZEW Discussion Papers 17-019, ZEW - Leibniz Centre for European Economic Research.
  3. Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Leibniz Centre for European Economic Research.
  4. Bräutigam, Rainer & Spengel, Christoph & Streif, Frank, 2015. "Decline of CFC rules and rise of IP boxes: How the ECJ affects tax competition and economic distortions in Europe," ZEW Discussion Papers 15-055, ZEW - Leibniz Centre for European Economic Research.
  5. Bräutigam, Rainer & Spengel, Christoph, 2015. "Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen," ZEW Discussion Papers 15-070, ZEW - Leibniz Centre for European Economic Research.

Articles

  1. Rainer Bräutigam & Christoph Spengel & Frank Streif, 2017. "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, Institute for Fiscal Studies, vol. 38, pages 719-745, December.

Books

  1. Bräutigam, Rainer & Ludwig, Christopher & Spengel, Christoph, 2019. "Steuerlicher Reformbedarf bei Service-Plattformen: Eine Analyse anhand des deutschen Airbnb-Marktes," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 192971.
  2. Spengel, Christoph & Schmidt, Frank & Heckemeyer, Jost H. & Nicolay, Katharina & Ludwig, Christopher & Steinbrenner, Daniela & Bartholmeß, Alexandra & Bräutigam, Rainer & Buchmann, Peter & Bührle, Ann, 2018. "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, number 196398.
  3. Bräutigam, Rainer & Heinemann, Friedrich & Schwab, Thomas & Spengel, Christoph & Stutzenberger, Kathrin, 2018. "Internationaler Steuerwettbewerb: Bewertung, aktuelle Trends und steuerpolitische Schlussfolgerungen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 196399.
  4. Bräutigam, Rainer & Heinemann, Friedrich & Schwab, Thomas & Spengel, Christoph, 2018. "Analyse der US-Steuerreform: Eine vbw Studie," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 196400.
  5. Bräutigam, Rainer & Dutt, Verena & Evers, Maria Theresia & Heinemann, Friedrich & Spengel, Christoph, 2017. "Länderindex Familienunternehmen - Erbschaftsteuer im internationalen Vergleich," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 157708.
  6. Bräutigam, Rainer & Schwab, Thomas & Spengel, Christoph & Stutzenberger, Kathrin, 2017. "Die Entwicklung der Vermögensteuer im internationalen Vergleich," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 162731.
  7. Spengel, Christoph & Bräutigam, Rainer & Evers, Maria Theresia, 2016. "Vorschlag der Regierungskoalition zur Neuregelung der Erbschaftsteuer auf dem Prüfstand," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 144171.
  8. Bräutigam, Rainer & Dutt, Verena & Evers, Maria Theresia & Heinemann, Friedrich & Dutt, Verena, 2016. "Länderindex Familienunternehmen (6. Auflage mit dem Zusatz Außenhandelsrisiken / Brexit)," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 155777.
  9. Spengel, Christoph & Schmidt, Frank & Heckemeyer, Jost H. & Nicolay, Katharina & Bartholmeß, Alexandra & Bräutigam, Rainer & Braun, Julia & Dutt, Verena & Evers, Maria Theresia & Harendt, Christoph & , 2016. "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, number 162728.
  10. Spengel, Christoph & Heckemeyer, Jost Henrich & Bräutigam, Rainer & Nicolay, Katharina & Klar, Oliver & Stutzenberger, Kathrin, 2016. "The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, volume 65, number 148156.
  11. Spengel, Christoph & Endres, Dieter & Finke, Katharina & Heckemeyer, Jost H. & Bartholmeß, Alexandra & Bräutigam, Rainer & Braun, Julia & Dudar, Olena & Evers, Maria Theresia & Halter, Manuel & Harend, 2015. "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, number 162729.
  12. Heinemann, Friedrich & Spengel, Christoph & Bräutigam, Rainer & Evers, Maria Theresia, 2015. "Das Eckpunktepapier und der Referentenentwurf des BMF zur Erbschaftsteuer: Auswirkungen auf die effektive Erbschaftsteuerbelastung in Deutschand und internationaler Vergleich. Erweiterung des Länderin," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 123312.
  13. Evers, Lisa & Evers, Maria Theresia & Bräutigam, Rainer & Heinemann, Friedrich & Kraus, Margit, 2015. "Länderindex Familienunternehmen (5. Auflage)," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 155776.
  14. Spengel, Christoph & Hausemer, Pierre & Bergner, Sören & Bräutigam, Rainer & Evers, Maria Theresia & Plances, Simone & Streif, Frank, 2015. "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, number 123313.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Bräutigam, Rainer & Spengel, Christoph & Streif, Frank, 2015. "Decline of CFC rules and rise of IP boxes: How the ECJ affects tax competition and economic distortions in Europe," ZEW Discussion Papers 15-055, ZEW - Leibniz Centre for European Economic Research.

    Cited by:

    1. Annette Alstadsæter & Salvador Barrios & Gaëtan Nicodème & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," ULB Institutional Repository 2013/270539, ULB -- Universite Libre de Bruxelles.
    2. Schwab, Thomas & Todtenhaupt, Maximilian, 2016. "Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms," ZEW Discussion Papers 16-073, ZEW - Leibniz Centre for European Economic Research.
    3. Spengel, Christoph & Heckemeyer, Jost Henrich & Nusser, Hannah & Klar, Oliver & Streif, Frank, 2016. "The impact of tax planning on forward-looking effective tax rates," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, volume 64, number 148155.
    4. Michael Overesch & Sabine Schenkelberg & Georg Wamser, 2018. "Do US Firms Pay Less Tax than their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials," CESifo Working Paper Series 6960, CESifo Group Munich.
    5. Emeritus Wolfram F. Richter, 2017. "Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series 6564, CESifo Group Munich.
    6. Richter, Wolfram F. & Breuer, Markus, 2016. "Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting," Annual Conference 2016 (Augsburg): Demographic Change 145621, Verein für Socialpolitik / German Economic Association.
    7. Spengel, Christoph & Heckemeyer, Jost Henrich & Streif, Frank, 2016. "The effect of inflation and interest rates on forward-looking effective tax rates," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, volume 63, number 148154.

  2. Bräutigam, Rainer & Spengel, Christoph, 2015. "Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen," ZEW Discussion Papers 15-070, ZEW - Leibniz Centre for European Economic Research.

    Cited by:

    1. Spengel, Christoph & Heinemann, Friedrich & Olbert, Marcel & Pfeiffer, Olena & Schwab, Thomas & Stutzenberger, Kathrin, 2018. "Analysis of US corporate tax reform proposals and their effects for Europe and Germany. Final report: Update 2018," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 181905.

Articles

  1. Rainer Bräutigam & Christoph Spengel & Frank Streif, 2017. "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, Institute for Fiscal Studies, vol. 38, pages 719-745, December.

    Cited by:

    1. Spengel, Christoph & Heinemann, Friedrich & Olbert, Marcel & Pfeiffer, Olena & Schwab, Thomas & Stutzenberger, Kathrin, 2018. "Analysis of US corporate tax reform proposals and their effects for Europe and Germany. Final report: Update 2018," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 181905.

Books

  1. Bräutigam, Rainer & Heinemann, Friedrich & Schwab, Thomas & Spengel, Christoph & Stutzenberger, Kathrin, 2018. "Internationaler Steuerwettbewerb: Bewertung, aktuelle Trends und steuerpolitische Schlussfolgerungen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 196399.

    Cited by:

    1. Ann-Christin Rathje & Klaus Wohlrabe, 2018. "Der internationale Steuerwettbewerb aus Unternehmenssicht," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(21), pages 46-55, November.
    2. Bültmann-Hinz, Barbara, 2018. "Staatscompliance - Update 2018: Für einen Paradigmenwechsel in der Steuerpolitik," Argumente zur Marktwirtschaft und Politik 143, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

  2. Bräutigam, Rainer & Dutt, Verena & Evers, Maria Theresia & Heinemann, Friedrich & Spengel, Christoph, 2017. "Länderindex Familienunternehmen - Erbschaftsteuer im internationalen Vergleich," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 157708.

    Cited by:

    1. Stefan Jestl, 2018. "Inheritance tax regimes," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 176, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.

  3. Spengel, Christoph & Bräutigam, Rainer & Evers, Maria Theresia, 2016. "Vorschlag der Regierungskoalition zur Neuregelung der Erbschaftsteuer auf dem Prüfstand," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 144171.

    Cited by:

    1. Bräutigam, Rainer & Dutt, Verena & Evers, Maria Theresia & Heinemann, Friedrich & Spengel, Christoph, 2017. "Länderindex Familienunternehmen - Erbschaftsteuer im internationalen Vergleich," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 157708.

  4. Spengel, Christoph & Schmidt, Frank & Heckemeyer, Jost H. & Nicolay, Katharina & Bartholmeß, Alexandra & Bräutigam, Rainer & Braun, Julia & Dutt, Verena & Evers, Maria Theresia & Harendt, Christoph & , 2016. "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, number 162728.

    Cited by:

    1. Bräutigam, Rainer & Spengel, Christoph & Stutzenberger, Kathrin, 2017. "The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis," ZEW Discussion Papers 17-034, ZEW - Leibniz Centre for European Economic Research.

  5. Spengel, Christoph & Heckemeyer, Jost Henrich & Bräutigam, Rainer & Nicolay, Katharina & Klar, Oliver & Stutzenberger, Kathrin, 2016. "The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, volume 65, number 148156.

    Cited by:

    1. Fischer, Marcel & Jensen, Bjarne Astrup, 2019. "The debt tax shield in general equilibrium," Journal of Banking & Finance, Elsevier, vol. 100(C), pages 151-166.
    2. Spengel, Christoph & Heckemeyer, Jost Henrich & Nusser, Hannah & Klar, Oliver & Streif, Frank, 2016. "The impact of tax planning on forward-looking effective tax rates," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, volume 64, number 148155.
    3. Elias Steinmüller & Georg U. Thunecke & Georg Wamser, 2019. "Corporate income taxes around the world: a survey on forward-looking tax measures and two applications," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 418-456, April.
    4. Spengel, Christoph & Heinemann, Friedrich & Olbert, Marcel & Pfeiffer, Olena & Schwab, Thomas & Stutzenberger, Kathrin, 2018. "Analysis of US corporate tax reform proposals and their effects for Europe and Germany. Final report: Update 2018," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 181905.
    5. Elias Steinmüller & Georg U. Thunecke & Georg Wamser, 2018. "Corporate Income Taxes Around the World - A Survey on Forward-looking Tax Measures and Two Applications," CESifo Working Paper Series 7050, CESifo Group Munich.

  6. Spengel, Christoph & Hausemer, Pierre & Bergner, Sören & Bräutigam, Rainer & Evers, Maria Theresia & Plances, Simone & Streif, Frank, 2015. "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, number 123313.

    Cited by:

    1. O. Bulana, 2018. "European state aid law and tax incentives in Ukraine," Economy and Forecasting, Valeriy Heyets, issue 3, pages 65-78.

More information

Research fields, statistics, top rankings, if available.

Statistics

Access and download statistics for all items

Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 5 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-EUR: Microeconomic European Issues (3) 2015-08-30 2017-02-05 2017-09-24. Author is listed
  2. NEP-GER: German Papers (3) 2015-08-30 2015-10-10 2017-04-30. Author is listed
  3. NEP-ACC: Accounting & Auditing (2) 2017-02-05 2017-09-24. Author is listed
  4. NEP-LAW: Law & Economics (2) 2015-08-30 2017-09-24. Author is listed
  5. NEP-PBE: Public Economics (2) 2017-02-05 2017-09-24. Author is listed
  6. NEP-PUB: Public Finance (2) 2017-02-05 2017-09-24. Author is listed
  7. NEP-CFN: Corporate Finance (1) 2017-02-05
  8. NEP-ENT: Entrepreneurship (1) 2017-02-05
  9. NEP-SBM: Small Business Management (1) 2017-02-05

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