Access Statistics for Rainer Bräutigam

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Decline of CFC rules and rise of IP boxes: How the ECJ affects tax competition and economic distortions in Europe 0 0 1 29 0 2 8 77
Entwicklung eines Indifferenzsteuersatzes für den European Tax Analyzer 0 0 0 8 0 3 4 30
Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen 0 0 0 17 0 3 6 52
The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis 0 0 1 91 0 3 17 102
The use of SME tax incentives in the European Union 0 3 6 133 0 17 57 355
Total Working Papers 0 3 8 278 0 28 92 616

Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
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 0 0 0 11 0 1 5 33
Total Journal Articles 0 0 0 11 0 1 5 33

Book File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Analyse der US-Steuerreform: Eine vbw Studie 0 0 0 10 0 4 6 35
Das Eckpunktepapier und der Referentenentwurf des BMF zur Erbschaftsteuer: Auswirkungen auf die effektive Erbschaftsteuerbelastung in Deutschand und internationaler Vergleich. Erweiterung des Länderindex 2014 0 0 0 11 0 4 7 86
Die Entwicklung der Vermögensteuer im internationalen Vergleich 0 0 1 15 0 2 6 79
Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Final report 0 0 0 69 1 5 14 183
Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Intermediate report 2015 0 0 0 26 1 4 13 80
Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2018/DE/307: Intermediary report 2018 0 0 2 11 1 4 16 47
Internationaler Steuerwettbewerb: Bewertung, aktuelle Trends und steuerpolitische Schlussfolgerungen 0 0 0 14 1 3 5 49
Länderindex Familienunternehmen (5. Auflage) 0 0 0 2 0 3 8 82
Länderindex Familienunternehmen – Erbschaftsteuer im internationalen Vergleich 1 1 2 11 1 4 10 53
Länderindex Familienunternehmen: 6. Auflage mit dem Zusatz Außenhandelsrisiken / Brexit 0 0 0 2 0 5 10 58
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 1 1 4 46 2 9 22 194
Steuerlicher Reformbedarf bei Service-Plattformen: Eine Analyse anhand des deutschen Airbnb-Marktes 0 0 0 8 0 2 9 38
The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates 0 0 1 21 1 11 24 124
Vorschlag der Regierungskoalition zur Neuregelung der Erbschaftsteuer auf dem Prüfstand 1 1 2 6 1 3 8 37
Total Books 3 3 12 252 9 63 158 1,145

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Statistics updated 2026-07-10