Projects of the Research Unit Corporate Taxation and Public Finance

  1. Project // 01.06.2017 – 31.12.2018

    Country Index for Family Enterprises Emerging Markets

    The country index Emerging Markets focuses on the characteristics and risks of emerging markets as investment locations for family enterprises. This alignment makes it a perfect complement to the existing Country…

  2. Project // 01.06.2017 – 30.09.2018

    Determinants of monetary policy in German and French national parliaments

    A stability-oriented monetary policy in Europe can only succeed in the long-run if it is accompanied by political consensus of its member countries. This holds despite vast institutional features such as central…

  3. Project // 01.06.2017 – 15.05.2018

    Work 4.0 – Opportunities and Challenges for Luxembourg

    The aim of this project is to investigate the ongoing digital transformation and its potential impact on the future of work in Luxembourg taking into account its specific economic structure. The resulting study…

  4. Project // 01.05.2017 – 31.12.2021

    European Network for Economic and Fiscal Policy Research

    The European Network for Economic and Fiscal Policy Research is a unique research network consisting of the ifo Institute as the network coordinator and eight other European economic research institutes and…

  5. Project // 01.05.2017 – 31.12.2018

    Administrative Border Changes and Economic Growth: Global Evidence

    Both the developed as well as the developing world have witnessed substantial territorial changes at all tiers of government over the last few decades. However, causal evidence on the economic consequences of…

  6. Project // 01.04.2017 – 28.02.2019

    Evaluation of Tax Incentives 2017

    The benefits and effectiveness of tax incentives must be proven in the same way as direct subsidies. Economic relevance, efficiency, transparency and sustainability are further criteria in which tax reliefs must…

  7. Project // 01.04. – 30.11.2017

    MannheimTaxation - Tax influence on financial structures of M&As

    The purpose of this project is to investigate the influence of tax incentives on the financial structures of acquisitions by multinational entities (MNE). In case of mergers and acquisitions (M&As), purchase…

  8. Project // 01.03.2017 – 31.08.2018

    Impact of Country-by-Country Reporting on Banks' Profit Shifting Behaviour and Firm Value

    In 2013, the European Commission introduced a so-called country-by-country reporting (CbCR) for EU financial institutions, demanding the annual public disclosure of certain tax-related information on a…

  9. Project // 01.03.2017 – 31.08.2018

    US Tax Reform Proposals - Implications and Evaluation

    The project deals with the current US corporate tax reform proposal. Despite details being subject to change, a reduction in corporate tax rate and abolishment of the worldwide income system seems most likely. In…