Katharina Nicolay
Assistant Professor
Taxation
Business Information Technology Institute
Germany
Biography
Dr. Katharina Nicolay is affiliated to Taxation, Business Information Technology Institute. Dr. Katharina Nicolay is currently providing services as Assistant Professor. Dr. Katharina Nicolay has authored and co-authored multiple peer-reviewed scientific papers and presented works at many national and International conferences. Dr. Katharina Nicolay contributions have acclaimed recognition from honourable subject experts around the world. Dr. Katharina Nicolay is actively associated with different societies and academies. Dr. Katharina Nicolay academic career is decorated with several reputed awards and funding. Dr. Katharina Nicolay research interests include Taxation and the Decision Behavior of Multinational Firms, Tax Reform Analysis.
Research Interest
Taxation and the Decision Behavior of Multinational Firms, Tax Reform Analysis
Publications
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Finke, K., Heckemeyer, J., Reister T. and Spengel, C. (2013), Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008, Finanzarchiv, 72-144.
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Finke, K., Heckemeyer, J., Spengel, C. (2014), Assessing the Impact of Introducing an ACE Regime – A Behavioural Corporate Microsimulation Analysis for Germany, ZEW Discussion Paper No. 14-033.
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Fuest, C., Spengel, C., Finke, K., Heckemeyer, J. and Nusser, H. (2015), Eindämmung internationaler Gewinnverlagerung: Wo steht die OECD und was sind die Alternativen?. Steuer und Wirtschaft: StuW, 92, 90-97.
