Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 19-037 // 2019

    Tax Law and the Transfer of Start-up Losses: A European Overview and Categorization

    Most of the European Member States employ anti-loss trafficking rules. They aim to prevent the acquisition of mere corporate shells with high tax loss carryforwards for the tax asset to be utilized in profitable…

  2. Referierte Fachzeitschrift // 2019

    Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions

    We employ an event study methodology to investigate the capital market reaction to the surprising political decision to adopt a public country-by-country reporting (CbCR) obligation for EU financial…