Tax policy decisions of states in competition for investments are regularly modelled in a very simplified way. However, complicated decisions, e.g., regarding the reform of corporate taxation in Germany, reveal…
Buy-and-build strategies (leveraged build-up, strategic roll-up) are part of the active portfolio management of private equity companies. Thereby the financial investors frequently focus on a certain fragmented…
In the debate on the consolidation of the (local) German budgets (states and municipalities) considerations aiming either at the consolidation of the revenue side (taxes) or expenditure side (transfer payments)…
The aim of this research project is to analyze empirically the impacts of company taxation on decisions of multinational companies. Both real investment decisions and the design of business activities seem to…
The project was thematically and in the editing closely linked to the research network “Non-Cognitive Skills: Acquisition and Economic Consequences”. The focus of the project was the evaluation of measures,…
The international research network "Non-Cognitive Skills - Acquisition and Economic Consequences" was supported for three years (2008-2010) by the Leibniz Association as a part of the "Pakt für Forschung und…
Representing a chapter within the European Competitiveness Report 2008, this research project assesses the economic impacts of the 2008 renewables and climate change policies until 2020 and beyond, particularly…
Today the diffusion of information and communication technologies (ICT) has reached almost any sector. It has led companies to adapt their business organization and to restructure business processes. The fact that…
Just as large-scale enterprises are facing the upcoming challenges and chances of globalization, so are medium-sized enterprises. The internationalization of research and development (R&D) and innovation activity…
Besides hard eonomic facts, cultural factors and social norms find increasing attention in eonomic analyses to foster the full understanding of many micro- and macroeconomic phenomena. This also holds for…
The EU aims to promote science and encourage researchers to work together with each other and with businesses. To this end, it launched the Framework Programme for Research and Technological Development (FP) in…
The aim of the study is to provide information on the consequences that the adoption of a Common Corporate Tax Base (CCTB) would have on the size of the corporate tax bases of EU companies located in each of…