Publications of the Research Unit Corporate Taxation and Public Finance

Existing evidence shows that R&D tax incentives boost countries’ private sector R&D. Given the importance of multinational enterprises (MNEs) for private sector innovation, it is unclear, however, whether firms…

• Withdrawal of Correspondent Banks Slows Down European Emerging Markets
• Parents Suffer from More Mental Stress Than Other Professionals
• Sharp Increase in Insolvencies Expected Among Smaller Companies
• Taxing…

We use event study regressions to compare the impact of EU monetary versus fiscal policy announcements on government bond spreads of ten euro member countries. Our motivation is to evaluate which of the two…

Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether…

• 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…

We provide a comprehensive overview of the literature on the measurement of democracy and present an extensive update of the Machine Learning indicator of Gründler and Krieger (2016). Four improvements are…

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…