The objective of this study is to analyze the Draft Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) as of March 16, 2011 and examine how the proposed CC(C)TB will influence the tax burden…
With its election, the Federal Government of Germany has formulated its firm intention to develop a long-term strategy for the future energy supply. The energy concept of autumn 2010 and the changes made to it…
The goal of the project was to evaluate the firm specific costs of greenhouse gas regulation that stems from the EU emissions trading scheme. By doing so, the focus was on special firm characteristics that…
Innovation strategies of companies are most interesting when they are analyzed in the long run. For this research, panel information of innovative and patenting behavior is the most suitable. Patents are often…
In markets for entertainment media such as music, films, books or video games there is usually a steady influx of new products. We also observe strong fluctuations in consumer demand. Sales figures are often at…
The goal of this study is to gain insights in the relationship between the educational structure of the unemployed and the labor market effects of labor market institutions. More concretely, it will be answered…
This projects aims at evaluating the R&D programme INNO-KOM Ost which has been established by the Federal Ministry of Economics and Technology in 2009 in order to support non-profit industrial research…
Concerning the upcoming EU budget negotiations, what has been said on the subject in the recent past makes one suspect that once again everything will boil down to “juste retour” thinking. There is little sign…
Since 2010, only students are admitted to engineering in Germany who finish their studies with a Bachelor’s or a Master’s degree. In this project, we cooperate with VDI nachrichten (weekly newspaper of…
The current incentive system for the payment of scientists is being put to test more than ever. The 2005 salary reform for university teachers has paved the way for performance-oriented payment but has yet…
The research project empirically investigates the effect of a tax incentive regime for research and development on tax revenue for Germany. The research project considers various possibilities of an…
This research project aims at comparing effective company tax burdens of different industries in 13 European states as well as the US and Japan. Moreover, this project precisely examines differences in…