Die letzte Amtszeit von Christine Lagarde endet im Oktober 2027. Presseberichten zufolge erwägt sie einen früheren Amtsverzicht. Als mögliche Kandidatinnen und Kandidaten für ihre Nachfolge an der Spitze der EZB…
This paper examines whether multinational enterprises (MNEs) adapt to international anti–tax avoidance regulation by intensifying domestic profit shifting activities. We compile a novel dataset by mapping MNE…
A reform in the German state of Hesse selectively shifted the responsibility for overseeing and enforcing a balanced budget rule at the municipal level. Oversight was transferred from politically affiliated…
Die internationale Steuerpolitik befindet sich in einer Phase umfassender Reformen – von der globalen Mindeststeuer bis zu Anpassungen auf kommunaler Ebene. Wie greifen neue Regeln ineinander und welche Folgen…
In recent years, a growing number of countries have enacted tax rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and show that they are set as in third-party trade.…
We examine the changing attention that ECB Governing Council members pay to different policy objectives by analysing more than 4,600 speeches given between the establishment of the ECB and the summer of 2024.…
In recent years, a growing number of countries have enacted tax rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and demonstrate that they are set as in third-party…
