There is an ongoing debate about the introduction of tax incentives for business research and development (R&D) in Germany. The motivation for such an indirect form of subsidies for R&D depends on the size of…
Research on fiscal federalism has accelerated in recent years and produced important results. Nevertheless, many fundamental questions on the (lacking) functionality of certain federal structures are still…
Innovations are essential if an economy wants to stay competitive. Service products are intangible, interactive and are often produced and consumed simultaneously. Thus, the importance of knowledge as a production…
The overall objective of the study was to analyse the possible risk of carbon leakage on European energy intensive industries as a consequence of the EU Climate Action. In particular, if no international agreement…
This project examines empirically in how far fairness preferences have an influence on giving behaviour of individuals, especially on the purpose donations go to. To this end we conduct an experiment where…
In recent years, the European real estate markets have been affected by a growing capital market orientation. This is evident, on the one hand, from the financing behaviour of property companies which…
The competitiveness of modern firms depends increasingly on their ability to generate new products, services and processes on a continuous basis. Hence, the core of the creative act is no longer an isolated…
Germany’s tax policy is increasingly affected by innovative concepts of tax reforms in other European countries. Systems like the flat tax in eastern Europe as well as other tax innovations might have an…
Pursuing the goals of the Lisbon Strategy, the European Commission addresses the malfunctioning of the Internal Market due to corporate tax obstacles. In this context, effective tax burdens reveal possible…
The job market today seems more resistant to crises than it did at the dawn of 2005. Signs of this improvement in market health are supported by the change in long-term unemployment, which is showing a…
Aim of this project is to forecast the number of graduates in economics and business administration with a specialisation in fields which are relevant for starting a career in accounting and audit. The outlook…
This study compares the German innovation system with that of other highly developed countries which either compete on a similar technological level on the world market or which owe similar or particularly…