Publications of the Research Unit Corporate Taxation and Public Finance

We contribute to the literature on the long-run effect of fiscal consolidation on economic growth by applying a novel method for quantitative case studies. Relying on a qualitative (narrative) definition of…

Suspicious transaction reporting (STR) is a cornerstone of the international Anti-Money Laundering/Combatting the Financing of Terrorism (AML/CFT) framework. The evaluation of AML/CFT regimes is challenging,…

Numerous empirical studies have analysed the influence of corporate taxation on the location of intangible assets within a company group. However, the previous literature has rather focused on studying the…

• Not only Material Incentives Enhance Managers' Motivation
• How to Improve Market Value-Related Compensation in Diversified Companies
• Option Programmes For Top Managers and Scandals on the Stock Exchange
• The Taxation…

• Takeover Battles and "Golden Parachutes"
• Do Employer-Provided Stock Options Reduce Compensation Costs?
• Facts About Stock Options Accounting for Readers of Financial Statements
• Expensing Stock Option Plans:…

• Why and How There Should Be More Europe in Asylum Policies
• Personal Contact with Tax Authority Increases Tax Compliance of Businesses
• German Businesses Maintain High Level of Innovation Expenditures
• Financially…

The existing theoretical literature on fiscal competition has to a large extent ignored the role of government debt as a determinant of taxes and productive public spending. We develop a simple model of fiscal…