Christoph Spengel
- Accounting top 1%
- Economics and Econometrics top 1%
- Strategy and Management top 10%
- Political Science and International Relations top 5%
- Law top 2%
- Co-authors
- Marcel OlbertJost H. HeckemeyerOtto H. JacobsHelen MillerClemens FuestUlrich SchreiberChristof ErnstNadine Riedel
- Topics
- Corporate Taxation and Avoidance (156 papers)Taxation and Legal Issues (99 papers)Taxation and Compliance Studies (48 papers)
- Journals
- Journal of Public EconomicsContemporary Accounting ResearchThe Journal of Technology Transfer
- Partner nations
- GermanyUnited KingdomSwitzerland
In The Last Decade
Christoph Spengel
162 papers receiving 963 citations
Peers
Comparison fields: 5 of 54
- Accounting 931
- Economics and Econometrics 861
- Strategy and Management 111
- Political Science and International Relations 102
- Law 61
Countries citing papers authored by Christoph Spengel
This map shows the geographic impact of Christoph Spengel's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Christoph Spengel with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Christoph Spengel more than expected).
Fields of papers citing papers by Christoph Spengel
This network shows the impact of papers produced by Christoph Spengel. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Christoph Spengel. The network helps show where Christoph Spengel may publish in the future.
Co-authorship network of co-authors of Christoph Spengel
This figure shows the co-authorship network connecting the top 25 collaborators of Christoph Spengel. A scholar is included among the top collaborators of Christoph Spengel based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Christoph Spengel. Christoph Spengel is excluded from the visualization to improve readability, since they are connected to all nodes in the network.
All Works
| # | Work | Indexed citations |
|---|---|---|
| 1 | 2 | |
| 2 | 7 | |
| 3 | Measuring and Interpreting Countries’ Tax Attractiveness for Investments in Digital Business Models | 2 |
| 4 | 6 | |
| 5 | Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2019/DE/312: Final report 2019 | 1 |
| 6 | 4 | |
| 7 | Fiscal investment climate and the cost of capital in Germany and the EU | 0 |
| 8 | Corporate Taxation Trends in Europe | 1 |
| 9 | Vermögensteuer: Steuergerechtigkeit und zusätzliches Steuereinkommen oder Belastung für den Standort Deutschland? | 0 |
| 10 | 5 | |
| 11 | 4 | |
| 12 | Dual income tax: a proposal for reforming corporate and personal income tax in Germany | 3 |
| 13 | Tax Harmonisation in Europe : The Determination of Corporate Taxable Income in the EU Member States | 4 |
| 14 | Taxation of Corporations in Canada : A Comparison of Tax Burdens with the United States and Selected Member States of the European Union Using the European Tax Analyzer - Part II | 1 |
| 15 | The Tax Burden on International Assignments | 1 |
| 16 | EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer | 10 |
| 17 | Erbschaftsteuerbelastung in Deutschland, den Staaten der EU und anderen wichtigen Staaten bei unbeschränkter und beschränkter Steuerpflicht: Dienstleistungsauftrag des BMF (Projektnummer 09/03). Kurzfassung, 27.02.04 | 2 |
| 18 | Dual income tax: A pragmatic tax reform alternative for Germany | 9 |
| 19 | Stellungnahme zum Steuersenkungsgesetz | 2 |
| 20 | European Tax Analyzer : EDV-gestützter Vergleich der Steuerbelastung von Kapitalgesellschaften in Deutschland, Frankreich und Großbritannien | 6 |
About Christoph Spengel
Christoph Spengel is a scholar working on Accounting, Economics and Econometrics and Finance, having authored 195 papers that have together received 1.2k indexed citations. Recurring topics across this work include Corporate Taxation and Avoidance (156 papers), Taxation and Legal Issues (99 papers) and Taxation and Compliance Studies (48 papers). The work is most often cited by research in Accounting (931 citations), Economics and Econometrics (861 citations) and Strategy and Management (111 citations). Christoph Spengel has collaborated with scholars based in Germany, United Kingdom and Switzerland. Frequent co-authors include Marcel Olbert, Jost H. Heckemeyer, Otto H. Jacobs, Helen Miller, Clemens Fuest, Ulrich Schreiber, Christof Ernst, Nadine Riedel, Wolfgang Wiegard and C. Fuest. Their work appears in journals such as Journal of Public Economics, Contemporary Accounting Research and The Journal of Technology Transfer.
Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.