Publications of the Research Unit Corporate Taxation and Public Finance

Over the past decade, policymakers, non-profit organizations, and the media have demanded greater transparency by multinational firms regarding their global operations and tax payments. These demands are…

• Ten Priorities for EU and Eurozone Reform
• German Family Businesses Create More Jobs Than DAX Companies
• “It Is Important to Offer a Total Package of Innovation-Friendly Policies”
• German M&A Index Declining…

We present a simple model to illustrate how birthplace diversity may affect team performance. The model assumes that birthplace diversity increases the stock of available knowledge due to skill complementarities…

As a result of technical development and globalization, investing abroad has become much more accessible, and thus, an important channel for transferring wealth and income to offshore locations with the aim to…

• Expectations for Chinese Economy Continue to Improve: CEP Indicator Has Risen to a New Reading of 1.7 Points
• 30 analysts participated in the May survey, which was conducted during the period 2 till 16 May 2019

Fiscal policymakers are expected to conduct countercyclical policies to mitigate cyclical fluctuations of output, but the assessment of cyclical conditions in real time is subject to considerable uncertainty.…

• Views of French, German and Italian Parliamentarians on EU and EMU Reforms
• Hotels Get Worse Rankings When Listed Cheaper on Other Websites
• “Better Trade-Secret Protection Can Have Adverse Effects on the…