Publications of the Research Unit Corporate Taxation and Public Finance

Many democracies operate consumer debt relief programs. These are often implemented or adjusted during the election cycle, but their political effects are not well-understood. We investigate if debt relief can…

Proposals to establish “Eurobonds” have gained significant attention as part of ongoing negotiations on the EU’s upcoming Multiannual Financial Framework (MFF). However, the Eurobond discussion frequently…

Die Umsatzsteuer ist mit Einnahmen von inzwischen über 300 Milliarden Euro jährlich für Bund, Länder und Gemeinden eine zentrale Einnahmequelle. Gleichzeitig werden die Einnahmen aus dieser Steuer durch eine…