Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. Referierte Fachzeitschrift // 2022

    European Fiscal Reform Preferences of Parliamentarians in France, Germany, and Italy

    Using data from a unique survey of members of parliaments in France, Germany and Italy in 2018, we estimate the effects of three dimensions on EU and euro area fiscal reform preferences: nationality, political…

  2. Referierte Fachzeitschrift // 2022

    Tax policies in a transition to a knowledge-based economy – The effective tax burden of companies and highly skilled labour

    Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of…

  3. Referierte Fachzeitschrift // 2022

    R&D Tax Incentive Regimes – A Comparison and Evaluation of Current Country Practices

    This paper evaluates qualitatively and quantitatively the current R&D tax incentive regimes in place in ten important FDI countries (Belgium, Germany, Spain, France, Ireland, Netherlands, United Kingdom,…

  4. Referierte Fachzeitschrift // 2022

    IP Box Regimes and Multinational Enterprises: Does Nexus Pay Off?

    In this study, we qualitatively and quantitatively examine the European IP boxes. Thereby, we analyse their impact on IP tax planning and location attractiveness in light of the changes introduced by the OECD’s…