Both the developed as well as the developing world have witnessed substantial territorial changes at all tiers of government over the last few decades. However, causal evidence on the economic consequences of…
The benefits and effectiveness of tax incentives must be proven in the same way as direct subsidies. Economic relevance, efficiency, transparency and sustainability are further criteria in which tax reliefs…
The purpose of this project is to investigate the influence of tax incentives on the financial structures of acquisitions by multinational entities (MNE). In case of mergers and acquisitions (M&As), purchase…
Multiple crises of different nature showed in recent years that the social and economic status quo is vulnerable, even in an economically highly developed and seemingly political stable country such as…
The project deals with the current US corporate tax reform proposal. Despite details being subject to change, a reduction in corporate tax rate and abolishment of the worldwide income system seems most likely.…
In 2013, the European Commission introduced a so-called country-by-country reporting (CbCR) for EU financial institutions, demanding the annual public disclosure of certain tax-related information on a …
We combine data on household finances (the Household Finance and Consumption Survey) with detailed information on tax and social security systems across Europe. This combination provides a unique dataset to…
Within this project, a study on the topic "Resilience against crises from export shocks - concept, quantification and strategy" will be written. The aim of this study is to develop the term of crises resilience…
In Germany, taxation of wealth was abolished in 1996. This was the result of a Federal Constitutional Court’s ruling, which declared the design of the wealth tax incompatible with the constitution’s’ principle…