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 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…
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.
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…
The project builds on the established knowledge that many people often have little knowledge of political and economic relationships. We want to investigate whether and to what extent…
Pursuing the goals of the Lisbon Strategy, the European Commission addresses the malfunctioning of the Internal Market due to corporate tax obstacles. In this context, effective tax burdens reveal possible…