Publications of the Research Unit Corporate Taxation and Public Finance

We exploit a large reform of capital-gains taxation in Germany combined with portfolio-level daily panel data to study the causal effect of taxes on individual stock-trading behavior and the disposition effect.…

We study the short-term effect of the first global multilateral standard for the automatic exchange of information (AEOI), the so-called Common Reporting Standard (CRS), on cross-border tax evasion. Employing…

• Reluctance Towards E-Cars: High Costs Not the Only Barrier to E-Mobility
• Long-Run Consequences of the COVID-19 Pandemic on Social Inequality
• Disproportionate Purchase of High-Debt Country Bonds Even Before…