Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. Referierte Fachzeitschrift // forthcoming

    Taxes and Business Philanthropy in Armenia

    The majority of countries around the world provide tax incentives for business philanthropy. However, little is known about the responsiveness of businesses to this tax treatment. This paper expands on this…

  2. Referierte Fachzeitschrift // 2022

    Birthplace Diversity and Team Performance

    Using hand-collected and web-scraped data on 7,208 matches and 3,266 players from the highest division of German male football, this paper examines how birthplace diversity affects team performance. The results…

  3. ZEW Discussion Paper // 2022

    Political Consequences of Consumer Debt Relief

    We study consumer debt relief as a tool of distributive politics and ask if debt relief can influence elections. We utilize quasi-experimental variation generated by a very large debt relief program enacted in…