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…
This project aims to enhance the understanding of the public finance related impacts of the German local-level direct democracy reforms of 1990s. The central focus is on Bavaria, where since the introduction of…
There is only little information on the total contribution of European foundations to Research and Innovation in Europe. The EUFORI-Study thus targets at quantifying this contribution, at comparing foundations…
The study is divided into three parts. Part 1 quantitatively investigates the adjustment paths of key economic variables in the European crisis countries with a particular focus on growth-relevant factors like…
This report examines the question of whether Argentina´s responses during its sovereign debt crisis, and its subsequent restructuring, are comparable to the behavior of other countries in similar situations. …
This project examined the effects of profit taxation on business performance and innovation through well-defined transmission channels and the resulting policy implications. The project made three key…
This project aimed at examining the interactions between the three actors on the market for charitable giving – donors, charities, and the state – both theoretically and empirically. The empirical analyses were…
Across all European countries, both large enterprises (LSEs) and small and medium-sized firms (SMEs) have to pay some form of corporate income tax if they have a non-transparent organizational form. On the one…
In the course of the current political debate, the opposition parties of the German parliament have presented several tax reform proposals which aim at reviving net wealth taxation in Germany. These proposals…