Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

We use event study regressions to compare the impact of EU monetary versus fiscal policy announcements on government bond spreads of ten euro member countries. Our motivation is to evaluate which of the…

We investigate the effects of a qualitative tax disclosure mandate aimed at improving tax transparency and compliance by imposing reputational costs for firms. We use, as an exogenous shock, the 2016 UK reform…

• Stability of the Eurozone Largely Relies on the European Central Bank’s Drip-Feed
• Lack of Financial Literacy and Confidence Deters Women from Stock Market
• Innovation Gap Widens During Crises
• Wide-Scale…

• Rückstellungen für Unternehmenskredite bei deutschen Banken erforderlich
• Einkommenseinbußen durch Corona lassen die Risikobereitschaft sinken
• Regionale Wirtschaftsförderung schafft erfolgreich neue…

Anfang 2021 hat die Europäische Kommission den formalen Prozess zur Entwicklung eines stabilen   regulatorischen und steuerlichen Rahmens zur Bewältigung der Herausforderungen der digitalen   Wirtschaft wieder…

Taxpayers often view tax rules and filing processes as complicated. In this paper I study whether the perceived tax uncertainty among peers leads to a reduction of voluntary tax compliance. I find strong…