Publications of the Research Unit Corporate Taxation and Public Finance

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…

Theoretical arguments for the tax sensitivity of capital structures are convincing. Empirical findings instead have for years been rather weak. Even today, despite a surge of studies providing point estimates…

• Unified Regulations for Systemically Important Financial Institutions Urgently Needed
• Intrinsic Work Motivation Determines the Acceptance of Pension Reforms
• Older Employees Are not less Productive, Even in the…

• Konjunktur in Deutschland: Erwartete Abkühlung, aber kein Wintereinbruch
• Die voraussichtliche Lage in der EWU
• Ergebnisse der Novemberumfrage 2011
• Stimmungseinbruch in der IKT-Branche
• Rentenreformakzeptanz und…

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a…