The project aims at finding empirical evidence for the investment behavior of multinationals. The impact of international taxation on this investment behavior is to be analyzed. The investment behavior covers…
In the years 2011/12 the crucial decisions concerning the next EU financial framework for the period 2014-2020 will be made. Against this background the study has the aim to develop concrete recommendations for…
This project investigates the impact of taxation on corporate innovation in the context of the knowledge economy. In particular, the proposed research will investigate how taxes affect the incentives of firms…
The most recent debt crisis in the Euro area has demonstrated that a lack of trust of the market participants in the sustainability of public debt can affect the countries access to the capital markets. There…
The ideological orientation of governments can affect the economic performance in various ways. The political-economic partisan politics literature provides lots of evidence that the ideological orientation…
In this project measures to simplify the German tax system are identified and prioritised. In addition, the identified measures are quantified and it is illustrated how these measures can be implemented…
On the market for charitable contributions three types of actors may be distinguished: First, donors make voluntary contributions to certain charitable causes. Second, charities provide collective goods which…
In the context of a growing international economic integration, taxation becomes a more and more central factor in the competition of regions and countries for international investment and skilled employees.…