Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing…

This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that…

• Spending Reforms in OECD Countries
• IPOs of Innovative Companies
• EU Emissions Trading: International Linkage Offers only Modest Benefits
• Self-Employment on the Wane in Europe
• World Congress of Environmental and…

• Unternehmenssteuerreform 2008
• Ausgabenreformen in OECD-Staaten
• EU-Emissionshandel: Internationale Vernetzung bringt nur geringen Nutzen
• Unternehmen des IT- und Mediensektors nutzen E-Business am häufigsten
• ZEW-inter…

This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect…

This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals' foreign affiliates. The empirical analysis employs a large panel of affiliates of German…