At the end of 2019, reports of infections with the then unknown virus COVID-19 (Corona virus) increased in a Chinese province. What initially began as a localized outbreak developed within a few months into a…
The urgency for research on the topic of the taxation of the digital economy is highlighted by the fact that the G20 and OECD as well as individual nations are taking partially uncoordinated actions to…
Patent box schemes received much critical attention because they allow intellectual property (IP) profits to be taxed at a low or even zero corporate tax rate without a clear link between the R&D activity and…
This project examines the political, economic, and cultural factors that influenced the foundation of public saving banks in Germany in the 19th and early 20th century.
To mitigate the negative economic effects of the Corona crisis, several countries have utilized tax policy instruments. In Europe, all countries quickly introduced immediate responses…
The exit of investors is an important event for private firms. Venture capitalists mostly decide to take this step via a trade sale or initial public offering (IPO). At this point, the companies can have …
Tax compliance nudges -- behavioral interventions that aim to increase tax compliance without changing the underlying economic incentives of taxpayers -- are used increasingly by governments because of their…