Publications of the Research Unit Corporate Taxation and Public Finance

The size of fiscal multipliers is intensively debated as large (small) multipliers provide arguments to expand (cut) public spending. We use data on multiplier estimates from over a hundred scholarly studies,…

The ongoing digitalization has set the ground for new means of value creation that create considerable challenges for the existing system of global corporate taxation. Understanding digital business models and…

• Emerging Economies Catch up to Developed Countries in Terms of Competitiveness
• Equity as Profitable Old-Age Investment
• Gender Norms Influence Salary Information of Men and Women in Surveys
• European…

To what extent does a more competent public bureaucracy contribute to better economic outcomes? We address this question in the context of the US federal procurement of services and works, by combining…

First-past-the-post elections in single-member districts make legislators more accountable to their district of election compared to proportional electoral systems. Accountability makes politicians more…