Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

• Subventionsmissbrauch schwächt massiv die Wirksamkeit chinesischer Innovationspolitik
• Steuerlichen Debt-Equity Bias auf nationaler und nicht auf europäischer Ebene angehen
• Ärmere Haushalte haben im Schnitt…

This paper studies the existence of election cycles in public procurement in the European Union for the national level. We analyze different steps along the procurement process, namely the publication of the…

We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country-by-country reporting (CbCR) regime. By employing an event study methodology, we find a…

• Inflation Effect of the ECB’s Change of Strategy Disputed Among Financial Experts
• Counteracting Information Deficits and Disinformation in Times of Fake News
• Smart Distribution of Emissions Could Save the EU…

The economic crisis following the COVID-19 pandemic has increased the debt levels of corporations and reduced the level of investments. From a tax perspective, interest payments on debt are generally deductible…