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…

We compile biographical information on more than 5,000 Prussian politicians and exploit newly digitized administrative data to examine whether landowning and landless elites differ in the extent to which they…