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 28 0 1 5 68
Entwicklung eines Indifferenzsteuersatzes für den European Tax Analyzer 0 0 0 8 0 0 1 26
Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen 0 0 0 17 0 1 1 46
The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis 0 0 0 90 0 0 3 85
The use of SME tax incentives in the European Union 0 0 0 126 1 2 12 290
Total Working Papers 0 0 1 269 1 4 22 515

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 0 0 28
Total Journal Articles 0 0 0 11 0 0 0 28

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 1 10 1 1 2 29
Das Eckpunktepapier und der Referentenentwurf des BMF zur Erbschaftsteuer: Auswirkungen auf die effektive Erbschaftsteuerbelastung in Deutschand und internationaler Vergleich. Erweiterung des Länderindex 2014 1 1 1 10 1 1 2 77
Die Entwicklung der Vermögensteuer im internationalen Vergleich 0 0 0 14 1 2 2 72
Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Final report 0 0 0 69 0 1 4 168
Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Intermediate report 2015 0 0 0 25 1 2 3 65
Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2018/DE/307: Intermediary report 2018 0 0 0 8 0 0 1 30
Internationaler Steuerwettbewerb: Bewertung, aktuelle Trends und steuerpolitische Schlussfolgerungen 0 1 3 14 0 2 5 44
Länderindex Familienunternehmen (5. Auflage) 0 0 0 2 2 5 8 72
Länderindex Familienunternehmen – Erbschaftsteuer im internationalen Vergleich 0 0 0 8 1 1 1 41
Länderindex Familienunternehmen: 6. Auflage mit dem Zusatz Außenhandelsrisiken / Brexit 0 0 0 2 1 3 9 48
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 0 0 4 40 0 0 10 164
Steuerlicher Reformbedarf bei Service-Plattformen: Eine Analyse anhand des deutschen Airbnb-Marktes 0 0 0 8 1 1 1 29
The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates 0 0 2 20 0 0 6 98
Vorschlag der Regierungskoalition zur Neuregelung der Erbschaftsteuer auf dem Prüfstand 0 0 0 4 0 0 0 29
Total Books 1 2 11 234 9 19 54 966

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Statistics updated 2025-03-03