C. Spengel

Economics and Econometrics · 2013–2017

A researcher in the Science corpus: 3 papers; trusts 4 researchers and is trusted by 0 researchers here, as inferred from the citation graph.

Subfields

• Economics and Econometrics — 30 citations into it
• Accounting — 28 citations into it

Whom C. Spengel trusts overall

Their strongest outbound trust, strongest first, inferred from their citations.

1. Michael P. Devereux
2. Rachel Griffith
3. M. King

Papers from C. Spengel's perspective

Ordered by how strongly the researchers C. Spengel trusts endorse each paper. Same corpus, a different order for every researcher.

1. The Demand for Tax Haven Operations
2. Corporate taxes and the location of intangible assets within multinational firms
3. Evaluating Tax Policy for Location Decisions
4. Do R&D tax credits work? Evidence from a panel of countries 1979–1997
5. Corporate tax elasticities: a reader's guide to empirical findings
6. Corporate Taxation and the Choice of Patent Location within Multinational Firms (Social Science Research Network)
7. Preferential Regimes Can Make Tax Competition Less Harmful (National tax journal)
8. Is Targeted Tax Competition Less Harmful than its Remedies? (Social Science Research Network)
9. International profit shifting within multinationals: A multi-country perspective
10. Ownership of intellectual property and corporate taxation

Their papers

• Intellectual property box regimes: effective tax rates and tax policy considerations (2013) — 170 citations
• Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform (2013) — 134 citations
• International Taxation in the Digital Economy: Challenge Accepted? (2017) — 115 citations