The research project aims at the analysis of taxation effects on corporate structures of multinational companies. Based on the first phase of the project (01/2011-12/2012), new identification strategies will be…
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…
Although France and Germany are similar in many socio-economic dimensions, their total fertility rates are at the opposite extremes of the spectrum found in the OECD. German family policy has sought to increase…
This project aims to better understand the key enabling technology landscape and the regional reach of the FP7 and Horizon 2020 funding with regard to nanotechnology, advanced materials, advanced manufacturing and…
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…
The aim of this research is to determine the extent and scope of innovation activities of the business enterprise sector in the city of Berlin in the years 2012 to 2014 as well as the planned innovation activities…
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.…
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…
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,…
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 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,…
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…