Publications of the Research Unit Corporate Taxation and Public Finance

This database was created in the context of the project "Ämterwettbewerb, Qualitiät von Politikern und fiskalische Performance – Eine empirische Analyse deutscher Kommunen", running from September 2012 until…

• The European Commission Needs a More Effective Fiscal Watchdog
• Digital Tax Index 2017: Germany Lagging Behind in International Rankings
• EU Regulations Jeopardise Investment Incentives for Broadband Expansion
• Q&A:…

We study the effect of direct democracy on local taxation. Our setting is the German federal state of Bavaria, where in 1995 a state-wide reform introduced the possibility to initiate direct democratic…

Following numerous reforms of fiscal governance in the eurozone since 2011, the year 2016 saw another important innovation: the founding of the European Fiscal Board (EFB) with the selection and appointment of…