Publications of the Research Unit Corporate Taxation and Public Finance

• Emerging Economies Catch up to Developed Countries in Terms of Competitiveness
• Equity as Profitable Old-Age Investment
• Gender Norms Influence Salary Information of Men and Women in Surveys
• European…

To what extent does a more competent public bureaucracy contribute to better economic outcomes? We address this question in the context of the US federal procurement of services and works, by combining…

First-past-the-post elections in single-member districts make legislators more accountable to their district of election compared to proportional electoral systems. Accountability makes politicians more…

The country index Emerging Markets focuses on the characteristics and risks of emerging markets as investment locations for family enterprises. This alignment makes it a perfect complement to the existing…

We study the short-run effect of elections on the stock of money (M1) in a sample of low and middle income countries. We find robust evidence of a new monetary election cycle: the monthly growth rate of…

The process of economic integration and associated legislative acts, competitive pressures as well as the consequences of the financial and sovereign debt crisis have considerably shaped Member States’ tax…