Publications of the Research Unit Corporate Taxation and Public Finance

We exploit a large reform of capital-gains taxation in Germany combined with portfolio-level daily panel data to study the causal effect of taxes on individual stock-trading behavior and the disposition effect.…

We study the short-term effect of the first global multilateral standard for the automatic exchange of information (AEOI), the so-called Common Reporting Standard (CRS), on cross-border tax evasion. Employing…

• Reluctance Towards E-Cars: High Costs Not the Only Barrier to E-Mobility
• Long-Run Consequences of the COVID-19 Pandemic on Social Inequality
• Disproportionate Purchase of High-Debt Country Bonds Even Before…

Over the last decade, the Eurosystem has become one of the crucial players in the market for euro area government bonds. After first substantive purchases through the Securities Market Programme (SMP) in 2010,…