Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

In 2013 the OECD introduced its Action Plan on base erosion and profit shifting (BEPS). One of the major concerns of this Plan is a strategic use of intangible assets as an instrument for profit shifting. The…

• Chance statt Bedrohung - die Digitalisierung wird die Zukunft der Arbeit verändern
• Längerer Mutterschutz lockt kränkere Mütter zurück in den Beruf
• Wahlen lassen öffentliche Ausgaben steigen
• Mitarbeiter liefern…

This paper examines whether revenue decentralization and direct external financial supervision affect the incidence and strength of political budget cycles, using a panel of Israeli municipalities during the…

This contribution develops a blueprint for a European fiscal union. The proposal addresses the shortcomings of most other reform designs which do not offer a solution for insolvent or noncooperative euro…

• Sovereign Debt Crisis in Europe: Haircut Size and Type Are Decisive
• European Banking Regulations Expand Demand for Government Bonds
• Climate Policy Has to Be Socially Balanced
• Increasing Research Productivity in…