Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

Numerous empirical studies have analysed the influence of corporate taxation on the location of intangible assets within a company group. However, the previous literature has rather focused on studying the…

• Why and How There Should Be More Europe in Asylum Policies
• Personal Contact with Tax Authority Increases Tax Compliance of Businesses
• German Businesses Maintain High Level of Innovation Expenditures
• Financially…

• Europa braucht ein gemeinschaftliches Konzept für eine wirksame Asylpolitik
• Die Kindheit entscheidet maßgeblich über Einkommensunterschiede
• Gemeindepolitik: Bürgerentscheide wirken "ansteckend" auf…

The existing theoretical literature on fiscal competition has to a large extent ignored the role of government debt as a determinant of taxes and productive public spending. We develop a simple model of fiscal…

We examine how a comprehensive change in book-tax conformity affects firms' reporting behavior. To this end, we exploit a Reform Act as a quasi-natural experiment which implied a decrease in book-tax conformity…

Taxing capital gains is an important obstacle to the efficient allocation of resources because it imposes a transaction cost on the vendor which locks in appreciated assets by raising the vendor's reservation…

The experiences of the ongoing refugee crisis in Europe highlight the failures of the current model of having the EU and its members states share responsibility for asylum policies. Based on standard criteria of…