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…
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…
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…
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…
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…
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.…
Cooperation between companies is a daily business practice when producing goods and services. German companies employ various ways for cooperation, such as using third-party intermediate products or subservices,…
Based on a qualitative survey the role and importance of engineers in the organisation and orientation of firms innovation activities and for the cooperation with scientific institutions were analysed. Thereby the…
The debate on the competences between the EU and its Member States has risen in line with the most recent financial and debt crisis. While some supporters of the EU argue that its competences are still too…