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Tax incentives for research and development and their use in tax planning. (2017). Spengel, Christoph ; Pfeiffer, Olena.
In: ZEW Discussion Papers.
RePEc:zbw:zewdip:17046.

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  1. The EUs new era of Fair Company Taxation: The impact of DEBRA and Pillar Two on the EU Member States effective tax rates. (2024). Wickel, Sophia ; Spix, Julia ; Spengel, Christoph ; Muller, Jessica ; Heckemeyer, Jost H ; Gschossmann, Emilia.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:289449.

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  2. International tax incentives, cross-border research and development, and corporate innovation performance. (2024). Feng, Chenyang.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:66:y:2024:i:c:s1544612324006767.

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  3. Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour. (2021). Steinbrenner, Daniela ; Spengel, Christoph ; Heckemeyer, Jost H ; Fischer, Leonie.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:21096.

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  4. Breaking borders? The European Court of Justice and internal market. (2020). Fischer, Leonie ; Spengel, Christoph ; Stutzenberger, Kathrin.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:20059.

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  5. Incentive Effects of R&D Tax Incentives – A Meta-Regression Analysis Focusing on R&D Tax Policy Designs. (2019). Poschel, Carla.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:243.

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  6. Vor wichtigen wirtschaftspolitischen Weichenstellungen. Jahresgutachten 2018/19. (2018). .
    In: Annual Economic Reports / Jahresgutachten.
    RePEc:zbw:svrwjg:201819.

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