Publications of the Research Unit Corporate Taxation and Public Finance

Aggregation tools transform multidimensional data into indices. To investigate how the design of an aggregation process affects regression results, we build democracy indices that differ regarding their scale…

This study analyzes investor reaction to the European Commission’s proposals on the taxation of digital firms. Examining the stock returns of potentially affected firms surrounding the proposals’ release, we…

We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country-by-country reporting (CbCR) regime. By employing an event study methodology, we find a…

• Divergence of Italian PEPP Purchases from Capital Key Smaller than Before
• Tax Race to the Bottom Harms Location Attractiveness of Western Europe
• Green Public Procurement Criteria Encourage Green Product…

Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of…