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. …
Despite weakening global growth prospects, inflation has risen around the world during the current economy and financial crises. Besides its direct impacts, e.g. increased purchase prices or wages, the rapid …
In March 2011, the European Commission published a draft council directive on the common consolidated tax base (CCTB). To remove tax obstacles within the European Union, the European Commission proposes a broad…
Conventional tax systems favor equity financing and discriminate against debt financing. While firms are allowed to deduct interest expenses from their tax base, the return on equity is not tax deductible, which…
The efficiency of the public sector is a requisite for economic competitiveness. The quality of the public administration and of governance impacts the environment in which businesses operate and largely …
The empirical literature specifically addressing the differences between financial and tax accounting (reporting gap) in Germany is rather small. This is probably explained by the difficulty of obtaining…
The objective of this study is to analyze the Draft Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) as of March 16, 2011 and examine how the proposed CC(C)TB will influence the tax burden…
Concerning the upcoming EU budget negotiations, what has been said on the subject in the recent past makes one suspect that once again everything will boil down to “juste retour” thinking. There is little sign…
The research project empirically investigates the effect of a tax incentive regime for research and development on tax revenue for Germany. The research project considers various possibilities of an…