Katharina Finke

University of Mannheim - Accounting and Taxation

Assistant Professor of Taxation

Mannheim, 68131

Germany

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 13,023

SSRN RANKINGS

Top 13,023

in Total Papers Downloads

4,824

SSRN CITATIONS
Rank 23,478

SSRN RANKINGS

Top 23,478

in Total Papers Citations

11

CROSSREF CITATIONS

31

Scholarly Papers (8)

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

ZEW - Centre for European Economic Research Discussion Paper No. 13-078
Number of pages: 30 Posted: 21 Oct 2013
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
Downloads 2,521 (6,762)
Citation 23

Abstract:

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tax avoidance, profit shifting, multinational firms, intellectual property, tax policy, tax reform

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

ZEW - Centre for European Economic Research Discussion Paper No. 13-044
Number of pages: 30 Posted: 31 Jul 2013
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
Downloads 1,362 (18,006)
Citation 16

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tax avoidance, profit shifting, multinational firms, intellectual property, tax policy, tax reform

2.

Evidence on Book-Tax Differences and Disclosure Quality Based on the Notes to the Financial Statements

ZEW - Centre for European Economic Research Discussion Paper No. 14-047
Number of pages: 50 Posted: 06 Aug 2014
ZEW – Leibniz Centre for European Economic Research, University of Mannheim - Accounting and Taxation, University of Manheim, University of Mannheim and ZEW – Leibniz Centre for European Economic Research
Downloads 291 (134,007)
Citation 4

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book-tax conformity; book-tax differences; deferred taxes; disclosure quality; tax reporting

3.

Extending Taxation of Interest and Royalty Income at Source – An Option to Limit Base Erosion and Profit Shifting?

ZEW - Centre for European Economic Research Discussion Paper No. 14-073
Number of pages: 47 Posted: 14 Oct 2014
University of Mannheim - Accounting and Taxation, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Mannheim and Centre for European Economic Research (ZEW)
Downloads 205 (188,880)
Citation 5

Abstract:

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profit shifting; multinational firm; source taxation; tax policy; tax reform; optimal taxation

4.

The Implications of Book-Tax Differences: A Meta-Analysis

ZEW - Centre for European Economic Research Discussion Paper No. 17-003
Number of pages: 42 Posted: 02 Feb 2017
Maria Evers, Ina Meier and Katharina Finke
ZEW – Leibniz Centre for European Economic Research, University of Mannheim and University of Mannheim - Accounting and Taxation
Downloads 134 (270,800)
Citation 1

Abstract:

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book-tax conformity, book-tax differences, tax sheltering, earnings manage-ment, meta-analysis

5.

Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008

ZEW - Centre for European Economic Research Discussion Paper No. 10-036
Number of pages: 32 Posted: 15 Jun 2010
University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research, ZEW – Leibniz Centre for European Economic Research and Centre for European Economic Research (ZEW)
Downloads 102 (328,876)
Citation 6

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tax reform, microsimulation, tax policy evaluation

6.

Book-Tax Conformity and Reporting Behavior – A Quasi-Experiment

ZEW - Centre for European Economic Research Discussion Paper No. 16-008
Number of pages: 48 Posted: 09 Apr 2016
Maria Evers, Ina Meier and Katharina Finke
ZEW – Leibniz Centre for European Economic Research, University of Mannheim and University of Mannheim - Accounting and Taxation
Downloads 89 (358,686)

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book-tax conformity; book-tax differences; tax sheltering; earnings persistence

7.

Assessing the Impact of Introducing an ACE Regime - A Behavioural Corporate Microsimulation Analysis for Germany

ZEW - Centre for European Economic Research Discussion Paper No. 14-033
Number of pages: 24 Posted: 24 Jun 2014
Katharina Finke, Jost Heckemeyer and Christoph Spengel
University of Mannheim - Accounting and Taxation, University of Mannheim - School of Business Administration (BWL) and Centre for European Economic Research (ZEW)
Downloads 60 (446,079)
Citation 3

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Tax Reform, Allowance for Corporate Equity, Microsimulation, Tax Policy Evaluation

8.

ZEW Corporate Taxation Microsimulation Model (ZEW TaxcoMM)

ZEW - Centre for European Economic Research Discussion Paper No. 08-117
Number of pages: 60 Posted: 06 Feb 2009 Last Revised: 20 Jul 2009
ZEW – Leibniz Centre for European Economic Research, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation and ZEW – Leibniz Centre for European Economic Research
Downloads 60 (446,079)
Citation 11

Abstract:

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Microsimulation Model, Corporate Taxation, Policy Analysis, Firm-Level Data