There are many differences in the tax accounting rules applied by the member states of the European Union. However, with reference to self-developed intangibles there has been no major study conducted so far.…
The progress of EU member countries with regard to the Lisbon agenda is evaluated on the basis of structural indicators. The design and composition of this list of structural indicators were assessed in the course…
The increasing importance of international assignments goes on with the internationalisation of business activities. Due to the high number of assignments companies are required to minimise the assignment costs.…
The aim of this research project is to examine whether the fiscal equalization system is asuitable instrument for eliminating allocative distortions arising from tax competition. For thispurpose the role of fiscal…
Many of the urgent problems of Germanys economy trace back to its poor growth performance in the recent decade. The current reduced growth path intensifies already existing structural problems on job markets, in…
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. From…
This project investigates the factors determining the allocation of expenditure and revenue cempetences between different levels of government. In the theoretical part of the analysis hypotheses concerning the…
The aim of this project is to investigate allocative and distributive effects of an abolition of the reduced VAT tax rate. The allocative and welfare effects of abolishing the reduced VAT tax rate will be…