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…
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…
Concerning the upcoming EU budget negotiations, what has been said on the subject in the recent past makes one suspect that once again everything will boil down to “juste retour” thinking. There is little sign…
The research project empirically investigates the effect of a tax incentive regime for research and development on tax revenue for Germany. The research project considers various possibilities of an…
This research project aims at comparing effective company tax burdens of different industries in 13 European states as well as the US and Japan. Moreover, this project precisely examines differences in…
German family policy increasingly aims at setting incentives for an increase in the fertility rate and for reconciling family life and work. While demographic change makes these objectives highly desirable, it…
Although the recent reforms are considered to be successful by experts, they are quite unpopular among German voters. With regard to the demographic change, further reform efforts (as a part of an “Agenda 2030”)…
In spite of the comprehensive Company Tax Reform Act 2008, the German tax system is still in need of reform. In this respect, the objective should be to render the tax system more neutral with respect to…
This project is motivated by the insight that production processes at the technological frontier are no guarantee for a company’s market success. In addition, a company must safeguard its reputation for…