Publications of the Research Unit Corporate Taxation and Public Finance

• Stability of the Eurozone Largely Relies on the European Central Bank’s Drip-Feed
• Lack of Financial Literacy and Confidence Deters Women from Stock Market
• Innovation Gap Widens During Crises
• Wide-Scale…

This study analyzes trends in the Eurosystem’s rules and country allocations of the Public Sector Purchase Program (PSPP) and the Pandemic Emergency Purchase Program (PEPP). The synopsis of purchase rules…

As of the beginning of 2021, the European Commission has restarted the formal process to develop a stable regulatory and tax framework to address the challenges of the digital economy. In 2018, the European…

Taxpayers often view tax rules and filing processes as complicated. In this paper I study whether the perceived tax uncertainty among peers leads to a reduction of voluntary tax compliance. I find strong…

This study provides the first quantification of buyers’ role in the outcome of R&D procurement contracts. We combine together four data sources on US federal R&D contracts, follow-on patented inventions,…

The COVID-19 pandemic has put the public finances of industrial countries under severe stress. The resulting recession has not only led to shortfalls in tax revenues but also to increased public expenditures.…