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…
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…
At the end of 2019, reports of infections with the then unknown virus COVID-19 (Corona virus) increased in a Chinese province. What initially began as a localized outbreak developed within a few months into a…
Patent box schemes received much critical attention because they allow intellectual property (IP) profits to be taxed at a low or even zero corporate tax rate without a clear link between the R&D activity and…
The urgency for research on the topic of the taxation of the digital economy is highlighted by the fact that the G20 and OECD as well as individual nations are taking partially uncoordinated actions to…
To mitigate the negative economic effects of the Corona crisis, several countries have utilized tax policy instruments. In Europe, all countries quickly introduced immediate responses…
This project examines the political, economic, and cultural factors that influenced the foundation of public saving banks in Germany in the 19th and early 20th century.
The exit of investors is an important event for private firms. Venture capitalists mostly decide to take this step via a trade sale or initial public offering (IPO). At this point, the companies can have …