Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

• Mindestlohn in Deutschland – Belastung für junge Unternehmen stärker als erwartet
• Betriebe verlangen mehr Flexibilität von Beschäftigten in der Arbeitswelt 4.0
• Schutz vor Hochwasser – Private Vorsorge gewinnt…

• Equal Opportunities: Political Participation Is Limited for US Citizens
• Minimum Wage in Germany – Burden on Young Companies Greater than Expected
• State Aid for Expanding Broadband Access Slows Rural Depopulation
• P…

This paper analyzes externalities of patent box regimes in Europe. Tax reductions in foreign affiliates of a firm that also provide a profit shifting opportunity reduce the user cost of capital and thereby…

Abstract This paper analyzes externalities of patent box regimes in Europe. Tax reductions in foreign affiliates of a firm that also provide a profit shifting opportunity reduce the user cost of capital and…