Digitalization and the rise of remote work are increasing the mobility of workers worldwide, with far-reaching consequences for labour markets, businesses, and the allocation of taxing rights. In response to this…
This project studies how municipal tax reforms affect the local economy and how different reform motives influence both the implementation and the impact of these reforms. It is based on new narrative data from…
The ECB has become a significant fiscal actor through its bond-purchase programs, which commenced in 2010 and culminated in the 2022 decision regarding the Transmission Protection Instrument (TPI). The Governing…
The current focus in the public evaluation of state governments and administrations lies on the services provided to citizens. However, this does not comprise whether and to what extent federal states perform with…
This study assesses the need for reform of Germany’s reduced VAT rate system at a time when public finances face growing pressures from geopolitical, economic and demographic developments. The evaluation combines…
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. From…
The Mannheim Tax Index is an indicator for the effective tax levels of companies, as taxation is deemed to be an important location factor. More precisely, it benchmarks countries and regions from a tax…
In its Communication on Business Taxation in the 21st Century, the European Commission emphasises the need for a sound, efficient and fair tax framework that meets public financing needs while supporting recovery,…