Projects of the Research Unit Corporate Taxation and Public Finance

Abgeschlossene Projekte

  1. Project // 01.11.1999 – 31.10.2003

    The fiscal constitution of the European Union

    The European Union is facing significant challenges with progressing monetary and economic integration, EU enlargement and increasing integration of the world economy. Against this background, the project analyses…

  2. Project // 01.10.1999 – 31.03.2003

    Tax Burden and Impact on National and Trans-National Business Activity

    Company decisions regarding locations, financing and investments are influenced in many different ways by taxation. From a methodological point of view the following preconditions have to be met in order to…

  3. Project // 01.10.1999 – 31.03.2004

    Social Policy in Fiscal Federalism

    In addition to the competition of European tax schemes, current discussion increasingly centres around the competition of social security systems. This subject addresses the financial restrictions as well as the…

  4. Project // 01.08.1999 – 30.09.2001

    The Importance of Basic Regulatory and Financial Framework Conditions for Innovation Activities in Germany since the Foundation of the German Empire

    From an economic point of view an evaluation of the influence of government measures on innovation activities in historic comparison has to consider different points of departure. On the one hand, the state…

  5. Project // 01.04.1999 – 31.03.2003

    Taxation of Partnerships

    Using the European Tax Analyzer, a computer-simulation program, one can compare the corporate tax and social burdens in various countries. The actual model was created using the present social tax systems for…

  6. Project // 01.04. – 31.12.1999

    Unternehmensrechtsform und Steuerbelastung

  7. Project // 01.01.1999 – 31.12.2001

    Credit Financing of Small and Medium-Sized Enterprises - A German-American Comparison

    The aim of the project is to analyse the frequently asserted claim that the German banking system is superior to the American banking system with regard to the provision of outside capital to small and…