Publications of the Research Unit Corporate Taxation and Public Finance

Corporate tax levels have fallen substantially in Europe during the last decades. A broad literature has identified tax competition as one reason for this decline in corporate tax levels. However, none of these…

This paper exploits detailed information on local political and socioeconomic networks and a reform of local fiscal equalization in North Rhine-Westphalia (NRW) to identify the role of learning in local tax rate…

The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when…

• Inheritance Tax Reform Proposals Would Result in Cost Increases for Business Transfers
• Knowledge Investment Particularly Benefits IT-Intensive Branches of the Economy
• Growth in Final Demand Is Driving up the…