Dr. Stefan Weck

Dr. Stefan Weck

Corporate Taxation and Public Finance

Stefan Weck has been a researcher in the ZEW Research Unit “Corporate Taxation and Public Finance” since January 2022. His dissertation is supervised by Professor Christoph Spengel. His research interests lie in the area of international corporate taxation, in particular on costs and benefits of tax transparency and disclosure measures as well as the taxation of the digital economy.

After receiving his bachelor’s and master’s degree in business administration from the University of Manheim with a semester abroad at the National University of Singapore, he initially worked for one and a half years as a tax associate in the international tax services department of PrivewaterhouseCoopers in Frankfurt (Main). In addition, he joined the trans-regional Collaborative Research Centre “TRR 266 Accounting for Transparency”, funded by the German Research Foundation (DFG), as a member in September 2021.

Contact information

Stefan Weck

Dr. Stefan Weck

Researcher Email stefan.weck@zew.de Phone +49 (0)621 1235-377

Unit: Corporate Taxation and Public Finance

MaFAT Research Award, // 2024
Prizes, Awards and Distinctions
Mannheim Forum Accounting & Taxation, Germany

Selected Publications

How Do Investors Value the Publication of Tax Information? Evidence from the European Public Country-by-Country Reporting

Müller, Raphael, Christoph Spengel and Stefan Weck (2024), How Do Investors Value the Publication of Tax Information? Evidence from the European Public Country-by-Country Reporting, Contemporary Accounting Research 41(3), 1893-1924.

To the publication

Moving Forward with Tax Sustainability Reporting in the EU – A Quantitative Descriptive Analysis

Weck, Stefan, Christoph Spengel and Leonie C. Kopetzki (2023), Moving Forward with Tax Sustainability Reporting in the EU – A Quantitative Descriptive Analysis, World Tax Journal 15(2), 291-320.

To the publication

Deutschland im internationalen Steuerwettbewerb: Auswirkungen aktueller Reformansätze

Spengel, Christoph, Katharina Nicolay, Daniela Steinbrenner, Johannes Gaul, Hannah Gundert, Julia Spix, Stefan Weck and Sophia Wickel (2024), Deutschland im internationalen Steuerwettbewerb: Auswirkungen aktueller Reformansätze, Der Betrieb 77(19) , 1158-1163.

To the publication

Die globale Mindeststeuer - Kosten und Nutzen aus deutscher Sicht

Spengel, Christoph, Daniel Klein, Jessica M. Müller, Alina Pfrang, Inga Schulz, Sarah Winter, Johannes Gaul, Stefan Weck and Sophia Wickel (2023), Die globale Mindeststeuer - Kosten und Nutzen aus deutscher Sicht, Der Betrieb 1-2/2023, Beilage 01 , 1-14.

To the publication

Multinational Firms in Tax Havens – Corporate Motives, Regulatory Countermeasures, and Recent Statistics

Olbert, Marcel, Christoph Spengel and Stefan Weck (2024), Multinational Firms in Tax Havens – Corporate Motives, Regulatory Countermeasures, and Recent Statistics, in: Arjan Lejour, Dirk Schindler Edwar Elgar Publishing 352-374

Leveling the Playing Field? A Qualitative and Quantitative Examination of the EU Directive on Public Country-by-Country Reporting

Gundert, Hannah, Christoph Spengel and Stefan Weck (2024), Leveling the Playing Field? A Qualitative and Quantitative Examination of the EU Directive on Public Country-by-Country Reporting, TRR 266 Accounting for Transparency Working Paper Series .

To the publication

Leveling the Playing Field? A Qualitative and Quantitative Examination of the EU Directive on Public Country-By-Country Reporting

Gundert, Hannah, Christoph Spengel and Stefan Weck (2024), Leveling the Playing Field? A Qualitative and Quantitative Examination of the EU Directive on Public Country-By-Country Reporting, ZEW Discussion Paper No. 24-019, Mannheim

To the publication

(PDF)

Multinational Firms in Tax Havens – Corporate Motives, Regulatory Countermeasures, and Recent Statistics

Olbert, Marcel, Christoph Spengel and Stefan Weck (2023), Multinational Firms in Tax Havens – Corporate Motives, Regulatory Countermeasures, and Recent Statistics, ZEW Discussion Paper No. 23-036, Mannheim

To the publication

(PDF)

Significant Costs, Limited Benefits: A Global Minimum Tax in Germany

Gaul, Johannes, Daniel Klein, Jessica M. Müller, Alina Pfrang, Inga Schulz, Christoph Spengel, Stefan Weck, Sophia Wickel and Sarah Winter (2022), Significant Costs, Limited Benefits: A Global Minimum Tax in Germany , A Global Minimum Tax in Germany, ZEW policy brief No. 22-07, Mannheim

To the publication

(PDF)

How Do Investors Value the Publication of Tax Information? Evidence from the European Public Country-By-Country Reporting

Müller, Raphael, Christoph Spengel and Stefan Weck (2021), How Do Investors Value the Publication of Tax Information? Evidence from the European Public Country-By-Country Reporting, TRR 266 Accounting for Transparency Working Paper Series .

To the publication

How Do Investors Value the Publication of Tax Information? Evidence from the European Public Country-By-Country Reporting

Müller, Raphael, Christoph Spengel and Stefan Weck (2021), How Do Investors Value the Publication of Tax Information? Evidence from the European Public Country-By-Country Reporting, ZEW Discussion Paper No. 21-077, Mannheim

To the publication

(PDF)

Debt-Equity Bias Should Be Addressed on National Rather Than on EU Level

Spengel, Christoph, Leonie Fischer, Christopher Ludwig, Jessica Müller, Stefan Weck and Sarah Winter (2021), Debt-Equity Bias Should Be Addressed on National Rather Than on EU Level, ZEW policy brief No. 21-07, Mannheim

To the publication

(PDF)

EU sollte statt einer Digitalabgabe die indirekten Steuern stärker in den Blick nehmen

Spengel, Christoph, Daniel Klein, Christopher Ludwig, Jessica Müller, Raphael Müller, Stefan Weck and Sarah Winter (2021), EU sollte statt einer Digitalabgabe die indirekten Steuern stärker in den Blick nehmen, ZEW policy brief No. 21-02, Mannheim

To the publication

(PDF)

Erbschaftsteuer im internationalen Vergleich

Steinbrenner, Daniela, Stefan Weck and Jan Zental (2024), Erbschaftsteuer im internationalen Vergleich, Sonderstudie zum Länderindex Familienunternehmen, Stiftung Familienunternehmen, München

To the publication

Länderindex Familienunternehmen

Heinemann, Friedrich, Leonie Fischer, Hannah Gundert and Stefan Weck (2023), Länderindex Familienunternehmen, 9. Auflage, München

To the publication

(PDF)

Effective Tax Levels Using the Devereux/Griffith Methodology

Spengel, Christoph, Frank Schmidt, Jost Henrich Heckemeyer, Katharina Nicolay, Alexandra Bartholmeß, Christopher Ludwig, Daniela Steinbrenner, Peter Buchmann, Theresa Bührle, Verena Dutt, Leonie Fischer, Julia Spix, Barbara Stage, Stefan Weck and Sophia Wickel (2022), Effective Tax Levels Using the Devereux/Griffith Methodology, Final Report 2021, Europäische Kommission - Generaldirektion Steuern und Zollunion, Mannheim

To the publication

(PDF)

Projects

01.06. – 11.11.2024
Country Index for Family Enterprises – Update 2024

01.08.2023 – 31.01.2024
Inheritance tax – An analysis of the economic impact, international tax burden and existing tax planning opportunities in Germany
01.06.2022 – 31.01.2023
Update 2022 of the Country Index for Family Enterprises

More Information

TAX 303: Taxation I: Unternehmensbesteuerung

WS 2023/2023: Course "TAX 303: Taxation I: Unternehmensbesteuerung", University of Mannheim, Germany

TAX 303: Taxation I: Business taxation

HS 2022: Course "TAX 303: Taxation I: Business taxation", University of Mannheim, Germany

TAX 303: Taxation I: Business taxation

HS 2021: Course "TAX 303: Taxation I: Business taxation", University of Mannheim, Germany