Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

We estimate the effects of income from various sources on charitable giving using administrative German income tax data. We demonstrate that charitable contributions are not uniformly affected by different…

In this study we investigate the relationship between religious and charitable giving. We test how income, the tax-price of giving and the German church tax, differently affect charitable donations of church…

We contribute to the literature on the long-run effect of fiscal consolidation on economic growth by applying a novel method for quantitative case studies. Relying on a qualitative (narrative) definition of…

Numerous empirical studies have analysed the influence of corporate taxation on the location of intangible assets within a company group. However, the previous literature has rather focused on studying the…

• Why and How There Should Be More Europe in Asylum Policies
• Personal Contact with Tax Authority Increases Tax Compliance of Businesses
• German Businesses Maintain High Level of Innovation Expenditures
• Financially…

• Europa braucht ein gemeinschaftliches Konzept für eine wirksame Asylpolitik
• Die Kindheit entscheidet maßgeblich über Einkommensunterschiede
• Gemeindepolitik: Bürgerentscheide wirken "ansteckend" auf…

The existing theoretical literature on fiscal competition has to a large extent ignored the role of government debt as a determinant of taxes and productive public spending. We develop a simple model of fiscal…