Projects of the Research Unit Corporate Taxation and Public Finance

Abgeschlossene Projekte

1. Project // 01.07.2003 – 29.02.2004

   Inheritance Tax in Germany, in member states of the EU and in other important countries (in Europe, USA, Japan)

   The reform of the inheritance and gift tax has recently become an issue of interest in political debates in Germany. This interest is in part due to an upcoming decision by the supreme court on whether the…

   01.07.2003 – 29.02.2004

   Corporate Taxation and Public Finance
2. Project // 15.03. – 30.11.2003

   Determination of Factors for the Aggregated Tax Base of the Swiss Reform of Fiscal Equalisation

   The planned reform of fiscal equalisation among Swiss cantons is partly based on the Aggregated Tax Base (ATB), which represents the fiscal capacity of different cantons. As some types of companies are favourably…

   15.03. – 30.11.2003

   Corporate Taxation and Public Finance
3. Project // 01.01. – 31.12.2003

   ACCESSLAB

   accesslab.wifo.ac.at

   01.01. – 31.12.2003

   Corporate Taxation and Public Finance
4. Project // 01.12.2001 – 30.11.2002

   Efficiency of Higher Education in German Universities

   01.12.2001 – 30.11.2002

   Corporate Taxation and Public Finance
5. Project // 01.11.2001 – 31.12.2003

   The tax burden of highly qualified and skilled employees as location factor

   The traditional way of comparing fiscal attractiveness of regions competing with each other internationally is to concentrate on the tax burdens borne by mobile capital and mobile companies. Lately this approach…

   01.11.2001 – 31.12.2003

   Corporate Taxation and Public Finance
6. Project // 01.11.2001 – 31.12.2003

   The Tax Burden of Companies in the Greater Alpine Region (2002/2003)

   Companies pay taxes on profits and capital. Also, under competitive labour markets for highly skilled employees, companies have to compensate these employees for international differences in labour tax burdens.…

   01.11.2001 – 31.12.2003

   Corporate Taxation and Public Finance
7. Project // 01.10.2001 – 31.10.2002

   Analyse handels- und steuerrechtlicher Abschreibungsregeln. Anforderungen an Abschreibungsvorschriften im modernen Wirtschaftsleben. Internationaler Vergleich

   01.10.2001 – 31.10.2002

   Corporate Taxation and Public Finance
8. Project // 01.09.2001 – 31.08.2002

   Measuring effective tax burdens

   For a comprehensive study on behalf of the European Commission, a new methodology for computing effective tax burdens has been implemented and applied. This methodology, developed by Devereux and Griffith…

   01.09.2001 – 31.08.2002

   Corporate Taxation and Public Finance
9. Project // 01.06.2001 – 31.05.2003

   Social transfer systems in Europe: Design, redistributive effects, and public choice explanations

   Due to constantly rising social security budgets and negative incentives of social benefits on labour supply and growth, European social systems are put increasingly under pressure. In this situation, for social…

   01.06.2001 – 31.05.2003

   Corporate Taxation and Public Finance