Publications of the Research Unit Corporate Taxation and Public Finance

• Environmentally Friendly Process Innovations Encourage Hiring of New Employees
• Falling Profit Margins in E-commerce as Product Life Cycles Lengthen
• Business Tax Rates Remain Low, Despite the Crisis
• In-house…

This article traces Romania's development to a low-tax country among the member states of the European Union by analysing the major tax law changes in corporate taxation since 1992. We compute and compare the…

In this paper we use survey responses of mayors from cities and municipalities in the German state of Baden-Württemberg to study the "true" spatial structure of local tax competition. The size of the…

Among the Member States of the European Union, Romania is considered to be a low tax country. This is mainly due to the fact that the Romanian corporate income tax rate of 16 per cent currently undercuts the…