Projects of the Research Unit Corporate Taxation and Public Finance

Laufende Projekte

  1. Project // 01.08.2023 – 31.01.2024

    Inheritance tax – An analysis of the economic impact, international tax burden and existing tax planning opportunities in Germany

    Tax burdens in the context of business succession can have an impact on the success of family businesses and influence the decision to pass the business on to the next generation or to sell it. In this context, an…

  2. Project // 01.01.2023 – 31.03.2024

    Starting Points for Improving National and European Fiscal Transparency

    Fiscal policy in Germany and the EU has responded to the succession of crises over the past few years with a whole arsenal of new fiscal instruments. At the European level, the debt-financed Next Generation EU…

  3. Project // 01.12.2022 – 30.09.2024

    Reorientation of the European Structural Policy in the next funding period 2028-2035

    In the Multiannual Financial Framework (MFF) 2021-2027, about 30 percent of all EU budgetary resources are allocated to cohesion. Additional amounts are made available to the European budget by Next Generation…

  4. Project // 01.12.2022 – 28.02.2024

    Creation of a concept for the introduction of performance budgeting in Germany

    Designing and managing the public budget plays a central role in the control of government activities. Transparent budget management practices geared towards efficiency not only increase transparency in the…

  5. Project // 01.10.2022 – 31.08.2024

    The Incidence of Tax Evasion: Experimental Evidence from Italy

    Economic theory predicts that the incidence of a commodity tax like the Value Added Tax (VAT) will be distributed between buyers and sellers depending on the relative elasticities of supply and demand. Standard…

  6. Project // 01.09.2022 – 31.12.2024

    Digitalization, tax savings and competition effects

    Broad empirical evidence illustrates increasing market concentration since the 90s. Previous literature has highlighted the prominent role of technology, increasing barriers to entry, lax or ineffective…

  7. Project // 01.09.2022 – 30.06.2024

    Do they actually move? Tracing taxed induced migration with electricity consumption data

    The literature has shown that especially wealthy individuals and high income earners such as football superstars, inventors, or high income expats react strongly to differences in top tax rates across and …

  8. Project // 01.06.2022 – 31.03.2024

    How Forward Looking Does the Federal Government Invest? Development of a Monitoring of the Future Orientation of the Federal Budget

    The current German government aims to make the 2020s "a decade of investment into the future”. In their coalition agreement, the coalition parties promise a significant increase in investment in climate …

  9. Project // 01.01. – 31.12.2022

    MannheimTaxation: Does infrastructure compensate for higher taxes? Experimental evidence from a large-scale manager survey

    Firm location and investment decisions are crucial for the economic prosperity of local communities. To that effect, local governments have a variety of policy tools at their disposal through which they can…