To date, the European Court of Justice (ECJ) has decided around 400 cases in the field of direct taxation and has thus considerably shaped the applicable tax law in the EU Member States: Apart from necessary…
Private investment in innovation is often at sub-optimal levels because of various types of market failure. In response, governments support private innovation initiatives by lowering their cost through, for…
The increased use of automation and digitization at the work place is an important part of the public and academic debate on the future role of work in modern societies and potential reforms of the welfare state.…
This feasibility study aims to review the applicability of market design methods to the procurement processes of public construction projects. The study includes a discussion of key market design methods and the…
Fiscal rules have gained importance in recent decades given ever increasing deficits and public debt around the world. In this project, we add to a small literature which recently evaluated the budgetary and…
The current debate about the economic and political development of the European Union devotes considerable attention to fostering economic resilience and achieving economic convergence of the member states. In the…
This project aims to advance the understanding of market design in the presence of political constraints such as re-election motives as well as corruption and favoritism. We will study how corrupt market …
The aim of this interdisciplinary research network is to examine how digital transformation affects the functionality of tax systems. The research addresses the concern that digitalization further impairs the…
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…