Projects of the Research Unit Corporate Taxation and Public Finance

Abgeschlossene Projekte

  1. Project // 01.04.2012 – 31.03.2016

    Welfare, Wealth and Work for Europe

    The objective of this 4-year project is to provide the analytical basis for a socio-ecological transition in Europe: the change to a new growth path with smart, sustainable and inclusive growth as is envisaged in…

  2. Project // 19.03. – 30.09.2012

    Corporate Taxation of Headquarter Services in Europe

    The study provides insights into the current tax treatment of group headquarter services in the Netherlands, Ireland, the United Kingdom and Switzerland. In case of Switzerland we focus on the Canton of Zug in…

  3. Project // 01.03.2012 – 31.01.2014

    BAK Taxation Index 2012/2013

    In the context of a growing international economic integration, taxation becomes a more and more central factor in the competition of regions and countries for international investment and skilled employees. …

  4. Project // 01.01.2012 – 31.12.2013

    Inflation, Corporate Taxation and Firm Value: A Firm-Specific Analysis

    Despite weakening global growth prospects, inflation has risen around the world during the current economy and financial crises. Besides its direct impacts, e.g. increased purchase prices or wages, the rapid …

  5. Project // 01.01.2012 – 31.10.2013

    Common Corporate Tax Base and Common Company Tax Base: Economic Impact Assessment

    In March 2011, the European Commission published a draft council directive on the common consolidated tax base (CCTB). To remove tax obstacles within the European Union, the European Commission proposes a broad…

  6. Project // 01.12.2011 – 31.03.2012

    Assessing the impact of an allowance for corporate equity on the tax burden of German firms and the aggregate tax revenue

    Conventional tax systems favor equity financing and discriminate against debt financing. While firms are allowed to deduct interest expenses from their tax base, the return on equity is not tax deductible, which…

  7. Project // 01.12.2011 – 31.05.2012

    Excellence in public administration for competitiveness in EU Member States

    The efficiency of the public sector is a requisite for economic competitiveness. The quality of the public administration and of governance impacts the environment in which businesses operate and largely …

  8. Project // 01.08.2011 – 31.07.2012

    Tax Accounting in Germany: Empirical Evidence on the Relation Between Financial and Tax Reporting Measures of Income

    The empirical literature specifically addressing the differences between financial and tax accounting (reporting gap) in Germany is rather small. This is probably explained by the difficulty of obtaining…

  9. Project // 01.08.2011 – 31.12.2012

    The CC(C)TB and Determination of Taxable Income: A Cross-Country Assessment of the Draft Council Directive on a Common (Consolidated) Corporate Tax Base

    The objective of this study is to analyze the Draft Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) as of March 16, 2011 and examine how the proposed CC(C)TB will influence the tax burden…