Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. Referierte Fachzeitschrift // 2022

    European Fiscal Reform Preferences of Parliamentarians in France, Germany, and Italy

    Using data from a unique survey of members of parliaments in France, Germany and Italy in 2018, we estimate the effects of three dimensions on EU and euro area fiscal reform preferences: nationality, political…

  2. Referierte Fachzeitschrift // 2022

    Tax policies in a transition to a knowledge-based economy – The effective tax burden of companies and highly skilled labour

    Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of…

  3. Referierte Fachzeitschrift // 2022

    IP Box Regimes and Multinational Enterprises: Does Nexus Pay Off?

    In this study, we qualitatively and quantitatively examine the European IP boxes. Thereby, we analyse their impact on IP tax planning and location attractiveness in light of the changes introduced by the OECD’s…

  4. Referierte Fachzeitschrift // 2022

    Should we care (more) about data aggregation?

    Aggregation tools transform multidimensional data into indices. To investigate how the design of an aggregation process affects regression results, we build democracy indices that differ regarding their scale…

  5. Referierte Fachzeitschrift // 2022

    Taxing the Digital Economy: Investor Reaction to the European Commission's Digital Tax Proposals

    This study analyzes investor reaction to the European Commission’s proposals on the taxation of digital firms. Examining the stock returns of potentially affected firms surrounding the proposals’ release, we…