Rainer Bräutigam
(Rainer Braeutigam)

Personal Details

First Name:	Rainer
Middle Name:
Last Name:	Braeutigam
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/
RePEc:edi:zemande (more details at EDIRC)

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. 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.

   Cited by:

   1. Sánchez-Ballesta, Juan Pedro & Yagüe, José, 2023. "Tax avoidance and the cost of debt for SMEs: Evidence from Spain," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(2).
   2. Biancalani, Francesco & Czarnitzki, Dirk & Riccaboni, Massimo, 2020. "The Italian startup act: A microeconometric program evaluation," ZEW Discussion Papers 20-006, ZEW - Leibniz Centre for European Economic Research.
      • Francesco Biancalani & Dirk Czarnitzki & Massimo Riccaboni, 2022. "The Italian Start Up Act: a microeconometric program evaluation," Small Business Economics, Springer, vol. 58(3), pages 1699-1720, March.

2. 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.

   Cited by:

   1. Fischer, Leonie & Heckemeyer, Jost H. & Spengel, Christoph & Steinbrenner, Daniela, 2021. "Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour," ZEW Discussion Papers 21-096, ZEW - Leibniz Centre for European Economic Research.
   2. Nicodème, Gaëtan & Caiumi, Antonella & Majewski, Ina, 2018. "What Happened to CIT collection? Solving the Rates-Revenues Puzzle," CEPR Discussion Papers 13385, C.E.P.R. Discussion Papers.
      • Gaetan Nicodeme & Antonella Caiumi & Ina Majewski, 2018. "What Happened to CIT Collection? Solving the Rates-Revenues Puzzle," CESifo Working Paper Series 7412, CESifo.
      • Nicodeme Gaetan & Caiumi Antonella & Majewski Ina, 2018. "What Happened to CIT Collection? Solving the Rates-Revenues Puzzle," Taxation Papers 74, Directorate General Taxation and Customs Union, European Commission.
   3. Spengel, Christoph & Fischer, Leonie & Stutzenberger, Kathrin, 2020. "Breaking borders? The European Court of Justice and internal market," ZEW Discussion Papers 20-059, ZEW - Leibniz Centre for European Economic Research.
   4. Christoph Spengel & Marcel Olbert & Kathrin Stutzenberger & Thomas Straubhaar & Johannes Becker & Joachim Englisch & Joachim Lang & Patrick Kompolsek & Michael Riedle & Martin Ruf, 2018. "US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(04), pages 03-19, February.
   5. Bührle, Anna Theresa & Spengel, Christoph, 2019. "Tax law and the transfer of start-up losses: A European overview and categorization," ZEW Discussion Papers 19-037, ZEW - Leibniz Centre for European Economic Research.

3. 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.
      • Annette Alstadsater & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015. "Patent boxes design, patents, location and local R&D," Working Papers 1518, Oxford University Centre for Business Taxation.
      • Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015. "Patent Boxes Design, Patents Location and Local R&D," JRC Working Papers on Corporate R&D and Innovation 2015-06, Joint Research Centre.
      • Annette Alstadsæter & Salvador Barrios & Gaëtan J.A. Nicodème & Agnieszka Skonieczna & Antonio Vezzani & Gaëtan J.A. Nicodeme, 2015. "Patent Boxes Design, Patents Location and Local R&D," CESifo Working Paper Series 5416, CESifo.
      • Annette Alstadsæter & Salvador Barrios & Gaëtan Nicodème & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015. "Patent Boxes Design, Patents Location and Local R&D," Taxation Papers 57, Directorate General Taxation and Customs Union, European Commission.
      • Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 33(93), pages 131-177.
      • Barrios, Salvador & Alstadsæter, Annette & Nicodème, Gaëtan & Skonieczna, Agnieszka Maria & Vezzani, Antonio, 2015. "Patent Boxes Design, Patents Location and Local R&D," CEPR Discussion Papers 10679, C.E.P.R. Discussion Papers.
   2. Thomas Schwab & Maximilian Todtenhaupt, 2017. "Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms," Working Papers 2017/15, Institut d'Economia de Barcelona (IEB).
      • Schwab, Thomas & Todtenhaupt, Maximilian, 2017. "Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168148, Verein für Socialpolitik / German Economic Association.
      • 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. 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.
   4. 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.
   5. Sabine Schenkelberg, 2020. "The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 1-31, February.
   6. 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.
   7. 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.
   8. Richter, Wolfram F. & Breuer, Markus, 2016. "Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting," VfS Annual Conference 2016 (Augsburg): Demographic Change 145621, Verein für Socialpolitik / German Economic Association.

4. 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 & Fischer, Leonie & Stutzenberger, Kathrin, 2020. "Breaking borders? The European Court of Justice and internal market," ZEW Discussion Papers 20-059, ZEW - Leibniz Centre for European Economic Research.
   2. 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.
   3. Gschossmann, Emilia & Heckemeyer, Jost H. & Müller, Jessica & Spengel, Christoph & Spix, Julia & Wickel, Sophia, 2024. "The EU's new era of "Fair Company Taxation": The impact of DEBRA and Pillar Two on the EU Member States' effective tax rates," ZEW Discussion Papers 24-014, ZEW - Leibniz Centre for European Economic Research.
   4. Michael Overesch & Dirk Schindler & Georg Wamser, 2024. "Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax," CESifo Working Paper Series 11018, CESifo.
   5. Martina Baumann & Tobias Boehm & Bodo Knoll & Nadine Riedel, 2020. "Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence," Public Finance Review, , vol. 48(4), pages 467-504, July.
      • Martina Baumann & Tobias Böhm & Bodo Knoll & Nadine Riedel, 2018. "Corporate Taxes, Patent Shifting and Anti-Avoidance Rules: Empirical Evidence," CESifo Working Paper Series 6967, CESifo.

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, volume 19, number 192971.

   Cited by:

   1. Rainer Niemann & Ulrich Schreiber, 2020. "Herausforderungen und Entwicklungsperspektiven des Steuersystems [Challenges and Development Perspectives of the Tax System]," Schmalenbach Journal of Business Research, Springer, vol. 72(1), pages 1-48, March.

2. 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. Henning Vöpel & Harms Bandholz & Gabriel Felbermayr & Christoph Spengel & Jost Heckemeyer & Martin Mosler & Niklas Potrafke & Henrik Müller & Gabriel J. Felbermayr, 2020. "Die USA vor dem Wahlkampf: Die Spuren Donald Trumps in Wirtschaft und Politik," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(01), pages 03-29, January.
   3. 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.
   4. Wohlrabe, Klaus & Rathje, Ann-Christin & Hannich, Ute, 2018. "Der internationale Steuerwettbewerb aus Unternehmenssicht: Jahresmonitor der Stiftung Familienunternehmen," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250031.
   5. Blandinieres, Florence & Steinbrenner, Daniela, 2021. "How does the evolution of R&D tax incentives schemes impact their effectiveness? Evidence from a meta-analysis," ZEW Discussion Papers 21-020, ZEW - Leibniz Centre for European Economic Research.

3. 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.

   Cited by:

   1. Hinrichsen, Julius & Nitt-Drießelmann, Dörte & Wellenreuther, Claudia & Wolf, André, 2021. "Der Eigentumsbegriff in den Parteiprogrammen zur Bundestagswahl 2021: Eine ökonomische Analyse," HWWI Policy Papers 133, Hamburg Institute of International Economics (HWWI).

4. 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.
   2. Klaus Grünberger & Judith Derndorfer & Matthias Schnetzer, 2024. "Erbschaften in Österreich: eine Modellschätzung intergenerationeller Vermögenstransfers bis 2050," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 50(1), pages 21-41.

5. 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.

6. 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.
   2. Qingyuan Li & Edward L. Maydew & Richard H. Willis & Li Xu, 2023. "Taxes and director independence: evidence from board reforms worldwide," Review of Accounting Studies, Springer, vol. 28(2), pages 910-957, June.

7. 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. Febi Jensen & Dorothea Schäfer & Andreas Stephan, 2019. "Financial Constraints of Firms with Environmental Innovation," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 88(3), pages 43-65.
   2. Fischer, Leonie & Heckemeyer, Jost H. & Spengel, Christoph & Steinbrenner, Daniela, 2021. "Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour," ZEW Discussion Papers 21-096, ZEW - Leibniz Centre for European Economic Research.
   3. Fischer, Marcel & Jensen, Bjarne Astrup, 2019. "The debt tax shield in general equilibrium," Journal of Banking & Finance, Elsevier, vol. 100(C), pages 151-166.
   4. Fischer, Marcel & Jensen, Bjarne Astrup, 2024. "The tax shield increases the interest rate," Journal of Banking & Finance, Elsevier, vol. 161(C).
   5. 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.
   6. 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.
      • 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.
   7. 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.
   8. Gleisner, Love & Thomadakis, Apostolos, 2018. "Recent Developments in European Capital Markets: Key findings from the 2018 ECMI Statistical Package," ECMI Papers 14015, Centre for European Policy Studies.

8. 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. 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. 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 and Auditing (2) 2017-02-05 2017-09-24. Author is listed
4. NEP-LAW: Law and 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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