Publications of the Research Unit Corporate Taxation and Public Finance

• Fertility of Immigrants Influenced by Cultural Norms in Countries of Origin
• The German ICT Sector is Highly Active Abroad
• The Employment Effects of Innovation Differ Between Domestic and Foreign Owned Firms
• Set-Up-…

The fiscal inefficiencies associated with the soft budget constraint problem of sub-national governments have long been recognized as one of the critical pitfalls of fiscal federalism. Recent theoretical…

While there is no doubt that tax evasion is widespread in developing countries, exact measures of its extent are difficult to obtain because, by definition, tax evasion is hidden. However, such estimates are…