Projects of the Research Unit Corporate Taxation and Public Finance

  1. Project // 01.01.2022 – 31.08.2023

    Risk-taking of fund managers and capital gains taxation in the US

    Studies show that funds with low managerial ownership shares significantly underperform, indicating that the manager’s incentives are not aligned with the fund shareholder’s interests. “Skin in the game”, i.e.…

  2. 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…

  3. Project // 01.11.2021 – 30.09.2022

    Bundesländerindex Familienunternehmen

    The current focus in the public evaluation of state governments and administrations lies on the services provided to citizens. However, this does not comprise whether and to what extent federal states perform…

  4. Project // 01.11.2021 – 31.10.2022

    Is the European Central Bank on its way to being overloaded?

    The Corona pandemic continues to have a major impact on social and economic activities in Europe at the end of 2021. Measures against the spread of the virus, such as lockdowns and short-time work, pose…

  5. Project // 01.10.2021 – 30.11.2022

    The Impact of Fiscal Rules on State-Owned Enterprises

    An ongoing debate that already started in the pre-Covid-19 era addresses the question whether the fiscal rules in Germany and the EU have a too restrictive impact on public expenditures. Critics fear that such…

  6. Project // 01.06.2021 – 01.06.2022

    Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2021

    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…

  7. Project // 15.05. – 15.09.2021

    Bundesländerindex Familienunternehmen - Machbarkeitsstudie

    The current focus in the public evaluation of state governments and administrations lies on the services provided to citizens. However, this does not comprise whether and to what extent federal states perform…

  8. Project // 01.05. – 31.07.2021

    Study to Design a Future Share of Public Spending

    In diesem Projekt soll die mögliche Einführung einer Zukunftsquote für den Bundeshaushalt untersucht werden. Das Ziel einer Zukunftsquote ist es, zukunftsträchtige Ausgaben im Bundeshaushalt zu identifizieren…

  9. Project // 19.04. – 30.09.2021

    Short Expert Report on Germanys Tax Competitiveness in Light of Current Tax Policy Demands

    In view of the upcoming federal election in September 2021, there are increasing calls for tax reforms in Germany. For instance, the parties Die Linke, SPD and Bündnis 90/Die Grünen are in favor of…