Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

• China’s Power on Rare Earth Market in Decline
• Direct Democracy and Taxation
• Failed Entrepreneurs Fail Again
• Germany’s ICT Sector Continues to Grow
• Q&A: Distributive Justice in Germany? Germany's Welfare State Fares…

The deductibility of interest expenses from the corporate tax base creates an incentive for acquiring companies to finance a takeover with debt. In this paper, I investigate the impact of profit taxation on the…

• Direkte Demokratie und Besteuerung
• Keine Steigerung der Arbeitsproduktivität durch Nutzung des mobilen Internets
• Gescheiterten Unternehmern droht auch bei der nächsten Gründung Insolvenz
• Wertsteigerung durch…

• Energy-Efficient Production Technologies Open Doors for More Climate Protection
• Results of the German Innovation Survey
• Antitrust Monitoring in the Electricity Sector
• Security of Energy Supply in the EU
• Basel III –…

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several…