Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // 2022

    R&D Tax Incentive Regimes – A Comparison and Evaluation of Current Country Practices

    This paper evaluates qualitatively and quantitatively the current R&D tax incentive regimes in place in ten important FDI countries (Belgium, Germany, Spain, France, Ireland, Netherlands, United Kingdom,…

  2. Refereed Journal // 2022

    IP Box Regimes and Multinational Enterprises: Does Nexus Pay Off?

    In this study, we qualitatively and quantitatively examine the European IP boxes. Thereby, we analyse their impact on IP tax planning and location attractiveness in light of the changes introduced by the OECD’s…

  3. Refereed Journal // 2022

    Should we care (more) about data aggregation?

    Aggregation tools transform multidimensional data into indices. To investigate how the design of an aggregation process affects regression results, we build democracy indices that differ regarding their scale…

  4. Refereed Journal // 2022

    Taxing the Digital Economy: Investor Reaction to the European Commission's Digital Tax Proposals

    This study analyzes investor reaction to the European Commission’s proposals on the taxation of digital firms. Examining the stock returns of potentially affected firms surrounding the proposals’ release, we…

  5. Discussion and Working Paper // 2021

    How Do Investors Value the Publication of Tax Information? Evidence from the European Public Country-By-Country Reporting

    We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country-by-country reporting (CbCR) regime. By employing an event study methodology, we find a…