Publications of the Research Unit Corporate Taxation and Public Finance

In this paper, a conceptual approach for an econometric analysis of cost situation in German university education is introduced and applied to the economic departments for a first empirical test. The concept is…

The increased use of information and communication technologies (ICT) leads to new ways of doing business internationally. Nowadays, firm-specific intangible assets as well as services often constitute the most…

This paper evaluates the linkage between social security strategies and redistributive effects in EU social transfer systems. It is argued that the various European systems produce different patterns of…