Benedikt Zinn
Personal Details
First Name: | Benedikt |
Middle Name: | |
Last Name: | Zinn |
Suffix: | |
RePEc Short-ID: | pzi85 |
[This author has chosen not to make the email address public] | |
Affiliation
(in no particular order)
Leibniz-Zentrum für Europäische Wirtschaftsforschung (ZEW) (Leibniz Centre for European Economic Research)
Mannheim, Germanyhttp://www.zew.de/
RePEc:edi:zemande (more details at EDIRC)
Fakultät für Betriebswirtschaftslehre (Business School)
Universität Mannheim (University of Mannheim)
Mannheim, Germanyhttp://www.bwl.uni-mannheim.de/
RePEc:edi:bvmande (more details at EDIRC)
Research output
Jump to: Working papers ArticlesWorking papers
- Spengel, Christoph & Ortmann-Babel, Martina & Zinn, Benedikt & Matenaer, Sebastian, 2012. "A common corporate tax base for Europe: An impact assessment of the draft council directive on a CC(C)TB," ZEW Discussion Papers 12-039, ZEW - Leibniz Centre for European Economic Research.
- Zinn, Benedikt & Spengel, Christoph, 2012. "Book-tax conformity: Empirical evidence from Germany," ZEW Discussion Papers 12-051, ZEW - Leibniz Centre for European Economic Research.
- Spengel, Christoph & Lazar, Sebastian & Evers, Lisa & Zinn, Benedikt, 2012. "Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states," ZEW Discussion Papers 12-003, ZEW - Leibniz Centre for European Economic Research.
Articles
- Christoph Spengel & Benedikt Zinn, 2012. "Steuerpolitik nach der Krise: Welche Maßnahmen sind für die Unternehmensbesteuerung in Deutschland zu ergreifen?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 19-51, February.
- Spengel, Christoph & Li, Wei & Zinn, Benedikt & Finke, Katharina, 2011. "The Computation and Comparison of the Effective Tax Burden in Four Asian Countries," Hitotsubashi Journal of Economics, Hitotsubashi University, vol. 52(1), pages 13-39, June.
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
- Spengel, Christoph & Ortmann-Babel, Martina & Zinn, Benedikt & Matenaer, Sebastian, 2012.
"A common corporate tax base for Europe: An impact assessment of the draft council directive on a CC(C)TB,"
ZEW Discussion Papers
12-039, ZEW - Leibniz Centre for European Economic Research.
Cited by:
- Fabien Candau & Jacques Le Cacheux, 2017.
"Corporate Income Tax as a Genuine own Resource,"
Working Papers
hal-01847937, HAL.
- Fabien Candau & Jacques Le Cacheux, 2017. "Corporate Income Tax as a Genuine own Resource," SciencePo Working papers Main hal-01847937, HAL.
- Fabien Candau & Jacques Le Cacheux, 2017. "Corporate Income Tax as a Genuine Own Resource," Post-Print hal-02633862, HAL.
- Fabien Candau & Jacques Le Cacheux, 2017. "Corporate Income Tax as a Genuine own Resource," Working papers of CATT hal-01847937, HAL.
- Jorge Núñez Ferrer & Jacques Le Cacheux & Giacomo Benedetto & Mathieu Saunier & Fabien Candau & Claude Emonnot & Florence Lachet-Touya & Jorgen Mortensen & Aymeric Potteau & Igor Taranic, 2016.
"Study on the potential and limitations of reforming the financing of the EU budget [Perspectives et limites pour réformer le financement du budget de l’UE],"
Working Papers
hal-01848029, HAL.
- Jorge Núñez Ferrer & Jacques Le Cacheux & Giacomo Benedetto & Mathieu Saunier & Fabien Candau & Claude Emonnot & Florence Lachet-Touya & Jorgen Mortensen & Aymeric Potteau & Igor Taranic, 2016. "Study on the potential and limitations of reforming the financing of the EU budget [Perspectives et limites pour réformer le financement du budget de l’UE]," SciencePo Working papers Main hal-01848029, HAL.
- Melle Marco C., 2014. "Eine europäische Bemessungsgrundlage für die Körperschaftsteuer? Konzeption und ordnungsökonomische Analyse / Conceptual design and constitutional economics analysis of a European tax base for corpora," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 65(1), pages 133-156, January.
- Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek, 2015. "Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků [The Adoption of International Financial Reporting Standards in the Czech Republic and Its," Politická ekonomie, Prague University of Economics and Business, vol. 2015(7), pages 811-832.
- 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.
- Maria Teresa Alvarez-Martinez & Salvador Barrios & Diego d'Andria & María Gesualdo & Dimitrios Pontikakis & Jonathan Pycroft, 2017.
"Modelling corporate tax reform in the EU: New simulations with the CORTAX model,"
EcoMod2017
10307, EcoMod.
- Alvarez-Martinez, Maria Teresa & Barrios, Salvador & d'Andria, Diego & Gesualdo, Maria & Pontikakis, Dimitrios & Pycroft, Jonathan, 2016. "Modelling corporate tax reforms in the EU: New simulations with the CORTAX model," JRC Working Papers on Taxation & Structural Reforms 2016-08, Joint Research Centre.
- Anna Leszczyłowska, 2016. "Provisions for Future Liabilities and Effective Corporate Income Tax Rate," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 57-72.
- Hulya Celebi & Sabina Hodžić, 2017. "The Impact of Corporate Income Tax on R&D of Multinational Entities: An Impact Analysis of Separate Taxation and CCCTB," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(3), pages 17-31.
- Streif, Frank, 2015. "Tax competition in Europe: Europe in competition with other world regions?," ZEW Discussion Papers 15-082, ZEW - Leibniz Centre for European Economic Research.
- Fabien Candau & Jacques Le Cacheux, 2018.
"Taming Tax Competition with a European Corporate Income Tax,"
SciencePo Working papers Main
hal-02138622, HAL.
- Fabien Candau & Jacques Le Cacheux, 2018. "Taming Tax Competition with a European Corporate Income Tax," Revue d'économie politique, Dalloz, vol. 128(4), pages 575-611.
- Fabien Candau & Jacques Le Cacheux, 2018. "Taming Tax Competition with a European Corporate Income Tax," Post-Print hal-02138622, HAL.
- David Procházka, 2014. "The IFRS as Tax Base: Potential Impact on a Small Open Economy," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 59-75.
- Anna Leszczyłowska, 2015. "Deductibility of Provisions under the CCCTB Proposal and Its Effects on Companies: The Case of Poland," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(4), pages 19-31.
- Fabien Candau & Jacques Le Cacheux, 2017.
"Corporate Income Tax as a Genuine own Resource,"
Working Papers
hal-01847937, HAL.
- Zinn, Benedikt & Spengel, Christoph, 2012.
"Book-tax conformity: Empirical evidence from Germany,"
ZEW Discussion Papers
12-051, ZEW - Leibniz Centre for European Economic Research.
Cited by:
- Evers, Maria Theresia & Finke, Katharina & Matenaer, Sebastian & Meier, Ina & Zinn, Benedikt, 2014.
"Evidence on book-tax differences and disclosure quality based on the notes to the financial statements,"
ZEW Discussion Papers
14-047, ZEW - Leibniz Centre for European Economic Research.
- Evers, Maria Theresia, 2015. "Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial Statements," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113127, Verein für Socialpolitik / German Economic Association.
- Heinz Gebhardt & Lars-H. R. Siemers, 2016.
"Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten,"
Volkswirtschaftliche Diskussionsbeiträge
180-16, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
- Gebhardt Heinz & Siemers Lars-H. R., 2017. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 66(1), pages 1-35, April.
- Dreßler, Daniel & Scheuering, Uwe, 2015.
"Empirical evaluation of interest barrier effects,"
ZEW Discussion Papers
12-046 [rev.], ZEW - Leibniz Centre for European Economic Research.
- Dreßler, Daniel & Scheuering, Uwe, 2012. "Empirical evaluation of interest barrier effects," ZEW Discussion Papers 12-046, ZEW - Leibniz Centre for European Economic Research.
- Lisa Frey, 2018. "Tax certified individual auditors and effective tax rates," Business Research, Springer;German Academic Association for Business Research, vol. 11(1), pages 77-114, February.
- Sebastian Eichfelder & François Vaillancourt, 2014.
"Tax Compliance Costs: A Review of Cost Burdens and Cost Structures,"
Hacienda Pública Española / Review of Public Economics, IEF, vol. 210(3), pages 111-148, September.
- Eichfelder, Sebastian & Vaillancourt, François, 2014. "Tax compliance costs: A review of cost burdens and cost structures," arqus Discussion Papers in Quantitative Tax Research 178, arqus - Arbeitskreis Quantitative Steuerlehre.
- Frey, Lisa & Möller, Manuela, 2015. "Der Zusammenhang zwischen „book-tax differences“ und Bilanzpolitik zum Erreichen eines positiven Jahresergebnisses," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 69(4), pages 467-500.
- Evers, Maria Theresia & Finke, Katharina & Matenaer, Sebastian & Meier, Ina & Zinn, Benedikt, 2014.
"Evidence on book-tax differences and disclosure quality based on the notes to the financial statements,"
ZEW Discussion Papers
14-047, ZEW - Leibniz Centre for European Economic Research.
Articles
- Christoph Spengel & Benedikt Zinn, 2012.
"Steuerpolitik nach der Krise: Welche Maßnahmen sind für die Unternehmensbesteuerung in Deutschland zu ergreifen?,"
Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 19-51, February.
Cited by:
- Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.
- Spengel, Christoph & Li, Wei & Zinn, Benedikt & Finke, Katharina, 2011.
"The Computation and Comparison of the Effective Tax Burden in Four Asian Countries,"
Hitotsubashi Journal of Economics, Hitotsubashi University, vol. 52(1), pages 13-39, June.
Cited by:
- Lazar Sebastian, 2015. "Tax Payments Determinants In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 749-756, July.
- Martynenko, Valentyna, 2019. "Estimation Of The Overall Tax Burden On The Economy In Ukraine," EUREKA: Social and Humanities, Scientific Route OÜ, issue 4, pages 23-29.
- Bubanić Marijana & Šimović Hrvoje, 2021. "Determinants of the effective tax burden of companies in the Telecommunications activities in the Republic of Croatia," Zagreb International Review of Economics and Business, Sciendo, vol. 24(2), pages 59-76.
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 3 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.- NEP-ACC: Accounting and Auditing (3) 2012-02-20 2012-07-14 2012-09-03
- NEP-PUB: Public Finance (2) 2012-07-14 2012-09-03
- NEP-EUR: Microeconomic European Issues (1) 2012-07-14
- NEP-IUE: Informal and Underground Economics (1) 2012-07-14
- NEP-TRA: Transition Economics (1) 2012-02-20
Corrections
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