Photo credit: Anna Logue
Anna Theresa Bührle
Year: 2017
Center: Business
Supervisor: Christoph Spengel
Anna Theresa Bührle finished her Bachelor’s Degree in Business Administration at the University of Mannheim in 2015. During her studies, she spent one semester abroad at Lancaster University, United Kingdom. She subsequently proceeded with the Mannheim Master in Management with a focus on taxation. In her master thesis, Anna Theresa examined the effect of fiscal R&D incentives on R&D investment in several OECD countries. During her studies she interned in the auditing department at KPMG (Mannheim) and in the tax consultancy department at Falk & Co (Heidelberg). She is currently working in the ZEW’s Research Department “Corporate Taxation and Public Finance”.
Research interests:
Her research focuses on issues in international taxation. She is particularly interested in the effect of taxes on the innovative activity of high-tech start-ups and digital businesses. In this context, she focuses on the role of tax loss restrictions.
Conferences
Publications
2021
- Bührle, A. T., Fischer, L. und Spengel, C. (2021). Bisherigen Corona-Steuerhilfen in Deutschland fehlt die Durchschlagskraft. ZEWNews, 2021, 3.
2020
- Bührle, A. T., Fischer, L. und Spengel, C. (2020). Bund bleibt mit Corona-Steuerhilfe hinter seinen Möglichkeiten zurück. ZEWNews, 2020, 4.
- Bührle, A. T. und Spengel, C. (2020). Tax law and the transfer of losses: A European overview and categorization. Intertax : International Tax Review, 48, 564-581.
- Spengel, C., Bührle, A. T. und Fischer, L. (2020). Steuerpolitische Optionen in der Corona-Krise – Qualitative und quantitative Analyse bereits ergriffener und potentieller weiterer Maßnahmen. Der Betrieb : DB, 73, 2484-2490.
2018
- Bührle, A. (2018). Effects of fiscal R&D incentives on R&D expenditure. Junior Management Science : JUMS, 3, 57-79.
2021
- Bührle, A. (2021). Do tax loss restrictions distort venture capital funding of start-ups? ZEW Discussion Papers, 21-008. Mannheim.
2019
- Bührle, A. T. und Spengel, C. (2019). Tax law and the transfer of start-up losses: a European overview and categorization. ZEW Discussion Papers, 19-037. Mannheim.
2019
- Bräutigam, R., Bührle, A. T., Dutt, V. K., Fischer, L., Heinemann, F. und Kraus, M. (2019). Länderindex Familienunternehmen. München: Stiftung Familienunternehmen ; ZEW.
Photo credit: Atelier Raffler Photographie