Publications of the Research Unit Corporate Taxation and Public Finance

We study the effect of direct democracy on local taxation. Our setting is the German federal state of Bavaria, where in 1995 a state-wide reform introduced the possibility to initiate direct democratic…

Following numerous reforms of fiscal governance in the eurozone since 2011, the year 2016 saw another important innovation: the founding of the European Fiscal Board (EFB) with the selection and appointment of…

• Enforced Transparency Has Little Impact on Aggressive Tax Planning
• Firms Benefit from Social Network Activity
• Patent Box Systems Generate Cross-Border Spillovers in Multinational Corporations
• How Deregulation and…

Over the coming months President Trump will decide on whether to adopt the tax reform proposed by House Republicans. This decision could have a historic impact on international corporate taxation, with…

Zur Messung von Effektivsteuerbelastungen hat sich in den vergangenen Jahren ein umfassendes Instrumentarium entwickelt, das auf unterschiedlichen Methoden basiert. Der European Tax Analyzer verwendet…

We investigate the effect of international differences in corporate taxation on the realization of productivity gains in M&A deals. We argue that tax differentials distort the efficient allocation of productive…

Out of a total of 2,976 double tax agreements (DTAs), some 60% are signed between a developing and a developed economy. As DTAs shift taxing rights from capital importing to capital exporting countries, the…