Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country-by-country reporting (CbCR) regime. By employing an event study methodology, we find a…

• Inflation Effect of the ECB’s Change of Strategy Disputed Among Financial Experts
• Counteracting Information Deficits and Disinformation in Times of Fake News
• Smart Distribution of Emissions Could Save the EU…

The economic crisis following the COVID-19 pandemic has increased the debt levels of corporations and reduced the level of investments. From a tax perspective, interest payments on debt are generally deductible…

• Inflationswirkung des Strategiewechsels der EZB unter Finanzexperten umstritten
• Ökonomische Informationsdefizite und Desinformation in Zeiten von „Fake News“
• Nachgefragt: Wie wirkt Chinas Innovationspolitik…

We study how delivery times and prices for hospital medical devices respond to the introduction of centralized procurement. Our identification strategy leverages a legislative change in Italy that mandated…