Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is…
The structure of public support to corporate R&D has been rapidly changing over the last decade. Government R&D policies are increasingly oriented towards market signals and competition in order to minimise the…
Economic approaches explain charitable contributions by assuming that donors are interested in the provision of certain public goods by the respective charity. Indeed, many individuals donate money or time to…
Political discussion in Germany and other European countries revealed the outstanding relevance accorded to revenue and distribution effects of tax reforms in the field of corporate taxation. Both issues are…