The Research Unit “Pensions and Sustainable Financial Markets” analyses the challenges to pension systems and the financial sector posed by global trends – such as demographic change, digitisation and climate change.
The Research Unit “Labour Markets and Social Insurance” examines institutional frameworks and structural changes of labour markets in Europe and America. It analyses labour market outcomes of individuals, firms and regions.
The Research Unit “Digital Economy” is renowned for its expertise in measuring digitalisation and analysing its economic impact.
The Research Group “Health Care Markets and Health Policy” is dedicated to the analysis of health care markets and the evaluation of health policy measures.
The Research Unit “Economics of Innovation and Industrial Dynamics” investigates the behaviour of firms under dynamic market conditions.
The Research Unit “Market Design” focuses on the analysis and optimisation of markets.
The Research Unit “Environmental and Climate Economics” investigates the role that individual and collective human behaviour, markets and institutions play in the emergence and solution of environmental problems. We focus in particular on issues of climate change and sustainable energy supply.
The Research Group “Inequality and Public Policy” analyses the distributional effects of social policies.
The “Corporate Taxation and Public Finance” Research Unit addresses questions related to corporate taxation and empirical public economics within the context of European integration.
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Oestreicher, Andreas and Christoph Spengel (1999), International Accounting Standards, Maßgeblichkeitsprinzip und Besteuerung, Der Betrieb , 593-600