With its election, the Federal Government of Germany has formulated its firm intention to develop a long-term strategy for the future energy supply. The energy concept of autumn 2010 and the changes made to it…
In this project, the start-up activity in the German High-Tech sector is analysed over time with respect to the number of firms per 10’000 persons in working age (start-up intensity) and its share in total…
The objective of this study is to analyze the Draft Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) as of March 16, 2011 and examine how the proposed CC(C)TB will influence the tax burden…
This projects aims at evaluating the R&D programme INNO-KOM Ost which has been established by the Federal Ministry of Economics and Technology in 2009 in order to support non-profit industrial research…
Concerning the upcoming EU budget negotiations, what has been said on the subject in the recent past makes one suspect that once again everything will boil down to “juste retour” thinking. There is little sign…
Since 2010, only students are admitted to engineering in Germany who finish their studies with a Bachelor’s or a Master’s degree. In this project, we cooperate with VDI nachrichten (weekly newspaper of…
This project aims to analyze the connection between employees, entry strategies and innovation performance in newly established firms. Two analyses will be conducted. The first analyzes the influence of firm…
This research project aims at comparing effective company tax burdens of different industries in 13 European states as well as the US and Japan. Moreover, this project precisely examines differences in…
The research project empirically investigates the effect of a tax incentive regime for research and development on tax revenue for Germany. The research project considers various possibilities of an…
The current incentive system for the payment of scientists is being put to test more than ever. The 2005 salary reform for university teachers has paved the way for performance-oriented payment but has yet…
The aim of this study is a close analysis of interdependencies between certain energy markets (e.g. the markets for crude oil, coal, gas or electricity) and the market for European emissions allowances. The…
German family policy increasingly aims at setting incentives for an increase in the fertility rate and for reconciling family life and work. While demographic change makes these objectives highly desirable, it…