Projects of the Research Unit Corporate Taxation and Public Finance

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Abgeschlossene Projekte

  1. Project // 15.03. – 30.11.2003

    Determination of Factors for the Aggregated Tax Base of the Swiss Reform of Fiscal Equalisation

    The planned reform of fiscal equalisation among Swiss cantons is partly based on the Aggregated Tax Base (ATB), which represents the fiscal capacity of different cantons. As some types of companies are favourably…

    15.03. – 30.11.2003
    Corporate Taxation and Public Finance
  2. Project // 01.01. – 31.12.2003

    ACCESSLAB

    accesslab.wifo.ac.at

    01.01. – 31.12.2003
    Corporate Taxation and Public Finance
  3. Project // 01.12.2001 – 30.11.2002

    Efficiency of Higher Education in German Universities

    01.12.2001 – 30.11.2002
    Corporate Taxation and Public Finance
  4. Project // 01.11.2001 – 31.12.2003

    The tax burden of highly qualified and skilled employees as location factor

    The traditional way of comparing fiscal attractiveness of regions competing with each other internationally is to concentrate on the tax burdens borne by mobile capital and mobile companies. Lately this approach…

    01.11.2001 – 31.12.2003
    Corporate Taxation and Public Finance
  5. Project // 01.11.2001 – 31.12.2003

    The Tax Burden of Companies in the Greater Alpine Region (2002/2003)

    Companies pay taxes on profits and capital. Also, under competitive labour markets for highly skilled employees, companies have to compensate these employees for international differences in labour tax burdens.…

    01.11.2001 – 31.12.2003
    Corporate Taxation and Public Finance
  6. Project // 01.10.2001 – 31.10.2002

    Analyse handels- und steuerrechtlicher Abschreibungsregeln. Anforderungen an Abschreibungsvorschriften im modernen Wirtschaftsleben. Internationaler Vergleich

    01.10.2001 – 31.10.2002
    Corporate Taxation and Public Finance
  7. Project // 01.09.2001 – 31.08.2002

    Measuring effective tax burdens

    For a comprehensive study on behalf of the European Commission, a new methodology for computing effective tax burdens has been implemented and applied. This methodology, developed by Devereux and Griffith…

    01.09.2001 – 31.08.2002
    Corporate Taxation and Public Finance
  8. Project // 01.06.2001 – 31.05.2003

    Social transfer systems in Europe: Design, redistributive effects, and public choice explanations

    Due to constantly rising social security budgets and negative incentives of social benefits on labour supply and growth, European social systems are put increasingly under pressure. In this situation, for social…

    01.06.2001 – 31.05.2003
    Corporate Taxation and Public Finance
  9. Project // 01.04. – 31.12.2001

    Estimation of the Effective Tax Rates for Norwegian Companies

    To assess the attractiveness of a location with respect to the corporate tax system, especially the two measures of the effective marginal and the effective average tax burden are available. The effective…

    01.04. – 31.12.2001
    Corporate Taxation and Public Finance