Publications of the Research Unit Corporate Taxation and Public Finance

The debate over the next EU budget is already heating up. In early May the European Commission will publish its proposal for the Multiannual Financial Framework (MFF) for the years 2021-2027. Agricultural…

With the exception of Greece, Italy is the Eurozone country with the highest debt-to-GDP ratio (132 per cent). In absolute terms, the country accounts for almost one quarter of all government debt in the…

• How Europe Can Deliver: New Division of Tasks Would Result in Considerable Savings
• Use of Big Data in Firms Linked to Greater Market Success for Corporate Innovations
• Self-Employed Workers More Likely to Adjust…

In this paper, I investigate the influence of tax incentives on the financial structures of mergers and acquisitions (M&A) conducted by multinational entities (MNE). Previous research has already found…

We advance the literature on political budget cycles by testing for cycles in expenditures for elections to the legislative and the executive branches. Using municipal data, we identify cycles independently for…

We implement a meta-regression-analysis for the budgetary impact of numerical fiscal rules based on 30 studies published in the last decade. The existing empirical evidence points to a constraining effect of…