Publications of the Research Unit Corporate Taxation and Public Finance

The quality of the public administration is an important driver of EU competitiveness and influences firms' growth prospects through a number of channels. During their lifetime, firms interact with public…

Deprived housing conditions have long been recognized as a source of poor health. Nevertheless, there is scant empirical evidence of a causal relationship between housing and health. The literature identifies…

• Raw Material Consumption Continues to Rise Despite Greater Efficiency
• Country-by-Country Reporting not Suitable to Combat International Profit Shifting
• Rebound Effects Diminish Gains from Increased Energy…

This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation. We focus on four options: Bilaterally restricting…

• Some Government Redistribution Measures Shown to Reduce Income Inequality
• Deployment of Fibre Optic Networks: Making Public Subsidies more Efficient
• Households Insured Against Flooding Take more Precautionary…

A mechanism to restructure the debt of an insolvent euro country is a missing element in the emerging institutional architecture of the euro area. The introduction of an insolvency procedure for sovereigns faces…