Publications of the Research Unit Corporate Taxation and Public Finance

The broad literature focussing on the effects of globalization and strategic interactions on corporate tax competition has widely neglected an impact of political factors. In this paper, we analyse the effects…

• Es geht nur sehr langsam aufwärts
• Die voraussichtliche Lage in der EWU
• Ergebnisse der Novemberumfrage 2009
• Stimmung bei Dienstleistern der Informationsgesellschaft deutlich besser
• Lohnkonvergenz zwischen den neuen…

This report on behalf of the EU Commission presents estimates of the effective tax rates on investment in the EU member states over the period 1998 to 2009. Furthermore, the EU candidate countries Croatia,…

The BAK Taxation Index analyses and compares the tax burden for companies and highly skilled manpower in more than 80 locations of highly-industrialized countries. The BAK Taxation Index is updated on a regular…

• Patent Applications Facilitate Access to Venture Capital for Start-Up Companies
• Experts Favour Modification of the Clean Development Mechanism
• Some German Automobile Brands 20 to 33 Percent More Valuable than…