Publications of the Research Unit Corporate Taxation and Public Finance

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  1. Refereed Journal // 2003

    Tax Base Effects and Fiscal Externalities of Local Capital Taxation: Evidence from a Panel of German Jurisdictions

    Corporate Taxation and Public Finance
  2. Non-Refereed Journal // 2003

    International Accounting Standards und Unternehmensbesteuerung in der Europäischen Union

    Corporate Taxation and Public Finance
  3. Contributions to Edited Volumes and Conference Proceedings // 2003

    Kommunale Zuschläge bei Einkommen- und Körperschaftsteuer: Reformoptionen und Konsequenzen

    Corporate Taxation and Public Finance
  4. Contributions to Edited Volumes and Conference Proceedings // 2003

    Lokale Determinanten der Kriminalität und Tätermobilität

    Corporate Taxation and Public Finance
  5. Contributions to Edited Volumes and Conference Proceedings // 2003

    Umverteilung als Instrument der Kriminalitätsbekämpfung: Theoretische Grundlagen und ein europäisch-amerikanischer Vergleich

    Corporate Taxation and Public Finance
  6. Non-Refereed Journal // 2003

    Stellungnahme zum Steuervergünstigungsabbaugesetz und zu weiteren steuerlichen Maßnahmen

    On 21 February 2003, the Bundestag, the German Federal Parliament, passed the "Steuervergünstigungsabbaugesetz", a tax bill which intends to close a number of loopholes in the German tax code. With a focus on…

    Corporate Taxation and Public Finance
  7. Refereed Journal // 2003

    Deutschland ist kein Niedrigsteuerland

    A recent article presents effective corporate tax burdens for a number of countries. Its authors conclude that Germany can be considered to be a low tax country by international comparison, and that a tax reform…

    Corporate Taxation and Public Finance
  8. Refereed Journal // 2003

    Consumption vs. wage taxation and the capital levy

    Based on a representative consumer framework, it has been argued that wage taxation is inferior to consumption taxation. This note shows that the opposite result may emerge in a model where households are…

    Corporate Taxation and Public Finance
  9. Monograph // 2003

    Gateway to Euroland

    Corporate Taxation and Public Finance