Projects of the Research Unit Corporate Taxation and Public Finance

  1. 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…

  2. 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…

  3. Project // 08.03. – 21.05.2021

    Immediate action tax program and starting points for the increase of entrepreneurial investments in the context of the Corona crisis in Germany

    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…

  4. Project // 01.01.2021 – 30.09.2022

    Implications of the Modified Nexus Approach on Effective Tax Burdens and Tax Planning Strategies of Multinational Enterprises

    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…

  5. Project // 01.01. – 31.12.2021

    How does Digitalization Affect the Tax Sensitivity of Location Decisions in MNEs?

    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…

  6. Project // 01.01.2021 – 30.09.2022

    Coronavirus Crisis and Taxes in the European Union

    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…

  7. Project // 01.01.2021 – 31.05.2023

    The Foundation of Public Saving Banks in the 19th and Early 20th-Century

    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.

  8. Project // 01.01.2021 – 30.06.2022

    Taxation and Migration: Evidence from Switzerland

    Using local data from Switzerland, this project examines how tax rate affect internal migration.

  9. Project // 01.10.2020 – 31.03.2022

    Tax Loss Restrictions, Investor Exits and Market Prices

    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 …