The research project aims at the analysis of taxation effects on corporate structures of multinational companies. Based on the first phase of the project (01/2011-12/2012), new identification strategies will be…
With the advances in information technology, auctions were in widespread use in procurement since the late 1990’s. However, in recent years, the use of auctions decreased and hybrid mechanisms, combining…
The overarching research questions of the project are as follows: What are the effects of ongoing demographic, sociocultural and structural changes on the utilization of existing single-family home stocks in…
A recent literature suggests imposing different tax rates on different types of taxpayers. The rationale behind this approach is based on two conditions: (i) The characteristics of the considered types of…
The aim of this research is to determine the extent and scope of innovation activities of the business enterprise sector in the city of Berlin in the years 2012 to 2014 as well as the planned innovation activities…
Sustainability and Corporate Social Responsibility (CSR) will become increasingly important for business organizations. An important tool for CSR strategies are enterprise donations. Thus, the goal of this…
In scientific literature, two key parameters have been established measuring the reaction to income tax changes: labour supply elasticities on the one hand and the elasticity of taxable income on the other.…
Although France and Germany are similar in many socio-economic dimensions, their total fertility rates are at the opposite extremes of the spectrum found in the OECD. German family policy has sought to increase…
The aim of this research project is to analyze the allocative effect of corporate taxation and to quantify how it influences the number and volume of mergers and acquisitions (M&A) in the European Union. The…
Numerical fiscal rules are implemented to counterbalance the deficit bias in budgetary policy. However, the effectiveness of these rules in limiting public debt has been a matter of discussion. Over the recent…
This project aims to better understand the key enabling technology landscape and the regional reach of the FP7 and Horizon 2020 funding with regard to nanotechnology, advanced materials, advanced manufacturing and…