The aim of this research project is to analyze the allocative effect of corporate taxation and to quantify how it influences the number and volume of mergers and acquisitions (M&A) in the European Union. The…
A recent literature suggests imposing different tax rates on different types of taxpayers. The rationale behind this approach is based on two conditions: (i) The characteristics of the considered types of…
In scientific literature, two key parameters have been established measuring the reaction to income tax changes: labour supply elasticities on the one hand and the elasticity of taxable income on the other.…
Numerical fiscal rules are implemented to counterbalance the deficit bias in budgetary policy. However, the effectiveness of these rules in limiting public debt has been a matter of discussion. Over the recent…
Cooperation between companies is a daily business practice when producing goods and services. German companies employ various ways for cooperation, such as using third-party intermediate products or subservices,…
Based on a qualitative survey the role and importance of engineers in the organisation and orientation of firms innovation activities and for the cooperation with scientific institutions were analysed. Thereby the…
Financial distress and market exit play a key role in ensuring an efficient allocation and may also have negative social and economic consequences like loss of employment and output in particular areas, loss of…
The European Commission was discussing the introduction of a market stability reserve (MSR) for stabilizing market prices within the EU emission trading system (EU ETS). To assess the likely effect of such an MSR,…
The objective of this study was to assess the main drivers behind changes in greenhouse gas emissions using both decomposition analysis and econometric analysis, including the causal links between policies and…
The debate on the competences between the EU and its Member States has risen in line with the most recent financial and debt crisis. While some supporters of the EU argue that its competences are still too…
The aim of this project is to extend our knowledge about the drivers and consequences of both the adoption and creation of energy-saving and more generally energy-related innovation. Based on a firm-level analysis…
This research project analyzes the consequences of financial transaction taxes in terms of incidence and behavioral responses. In particular, it aims at studying channels through which financial transaction…