This project examines empirically in how far fairness preferences have an influence on giving behaviour of individuals, especially on the purpose donations go to. To this end we conduct an experiment where…
The research project aims at contributing to a better understanding of the effect of political factors on national tax policy. In particular, the interaction of the ideological positions of political…
There is an ongoing debate about the introduction of tax incentives for business research and development (R&D) in Germany. The motivation for such an indirect form of subsidies for R&D depends on the size of…
Research on fiscal federalism has accelerated in recent years and produced important results. Nevertheless, many fundamental questions on the (lacking) functionality of certain federal structures are still…
Germany’s tax policy is increasingly affected by innovative concepts of tax reforms in other European countries. Systems like the flat tax in eastern Europe as well as other tax innovations might have an…
Pursuing the goals of the Lisbon Strategy, the European Commission addresses the malfunctioning of the Internal Market due to corporate tax obstacles. In this context, effective tax burdens reveal possible…
The economic importance of the Asian-Pacific Region, India and Russia has risen significantly. Against this background, the objective of this study is to put forward reliable information on the effective tax…
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.…
National tax policy and the tax revenues it triggers cannot be analysed without reference to the international context. The main reason for this is a mobile tax base. The production factors capital and…