The cross-border company taxation in the member states of the European Union and the OECD distorts investment and financing decisions and hence the allocation of capital. This results from differing tax levels…
Large parts of corporate investment consist of corporate takeovers. The aim of the research proposal is to analyze empirically in how far taxes influence such takeovers. The project’s first research question is…
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…
The research project aims at finding empirical evidence for taxation effects on multinational companies. By contrast to the existing empirical work dealing with tax effects on multinationals, this project…
In this project, the most significant threats and challenges posed by climate change to the EU were assessed, in order to identify appropriate measures that could be taken or adjusted to address these threats…
The project aims at finding empirical evidence for the investment behavior of multinationals. The impact of international taxation on this investment behavior is to be analyzed. The investment behavior covers…
In the years 2011/12 the crucial decisions concerning the next EU financial framework for the period 2014-2020 will be made. Against this background the study has the aim to develop concrete recommendations for…
This project investigates the impact of taxation on corporate innovation in the context of the knowledge economy. In particular, the proposed research will investigate how taxes affect the incentives of firms…
The most recent debt crisis in the Euro area has demonstrated that a lack of trust of the market participants in the sustainability of public debt can affect the countries access to the capital markets. There…