Publications of the Research Unit Corporate Taxation and Public Finance

In this analysis, the informational content of central bank rhetoric is assessed based on the experience with the ECB since 1999. Among the ECB’s communication channels we focus on the monthly press conferences.…

This paper examines the factors determining vertical government structures. An empirical analysis for a panel of OECD countries indicates that apart from preferences, economies of scale, and other factors,…

The adoption of IAS/IFRS in the European Union is part of the European Commission’s global tax policy whose aim is to establish a coordinated corporate tax base. The paper examines the impact of an IAS/IFRS-…

Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts…