Publications of the Research Unit Corporate Taxation and Public Finance

• 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…

We examine how a comprehensive change in book-tax conformity affects firms' reporting behavior. To this end, we exploit a Reform Act as a quasi-natural experiment which implied a decrease in book-tax conformity…

Taxing capital gains is an important obstacle to the efficient allocation of resources because it imposes a transaction cost on the vendor which locks in appreciated assets by raising the vendor's reservation…

The experiences of the ongoing refugee crisis in Europe highlight the failures of the current model of having the EU and its members states share responsibility for asylum policies. Based on standard criteria of…