Publications of the Research Unit Corporate Taxation and Public Finance

During the debate on base erosion and profit shifting of multinational firms, the claim for the disclosure of certain tax-related information on a per-country basis, the so called country-by-country reporting…

Since March 2020, the Eurosystem has been purchasing government bonds under the Pandemic Emergency Purchase Programme (PEPP). The PEPP was set up as a non-standard policy measure to encounter the economic…

• EU Debt Issuance for “Next Generation EU” at Risk of Becoming Permanent
• Awareness Campaigns Hardly Contribute Towards Flood Protection
• Multinationals Are Using Digital Infrastructure to Relocate Their…

This paper studies whether political budget cycles occur in public procurement in the European Union. Using project- level data from Tenders Electronic Daily (2008-2018), I analyze different steps along the…