Publications of the Research Unit Corporate Taxation and Public Finance

The ongoing digitalization has set the ground for new means of value creation that create considerable challenges for the existing system of global corporate taxation. Understanding digital business models and…

• 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…