German family policy increasingly aims at setting incentives for an increase in the fertility rate and for reconciling family life and work. While demographic change makes these objectives highly desirable, it…
Although the recent reforms are considered to be successful by experts, they are quite unpopular among German voters. With regard to the demographic change, further reform efforts (as a part of an “Agenda 2030”)…
In spite of the comprehensive Company Tax Reform Act 2008, the German tax system is still in need of reform. In this respect, the objective should be to render the tax system more neutral with respect to…
This project is motivated by the insight that production processes at the technological frontier are no guarantee for a company’s market success. In addition, a company must safeguard its reputation for…
The cross-border company taxation in the member states of the European Union and the OECD distorts investment and financing decisions and hence the allocation of capital. This results from differing tax levels…
Large parts of corporate investment consist of corporate takeovers. The aim of the research proposal is to analyze empirically in how far taxes influence such takeovers. The project’s first research question is…
In this project, the most significant threats and challenges posed by climate change to the EU were assessed, in order to identify appropriate measures that could be taken or adjusted to address these threats…
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 research project aims at finding empirical evidence for taxation effects on multinational companies. By contrast to the existing empirical work dealing with tax effects on multinationals, this project…