Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. Referierte Fachzeitschrift // 2015

    Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations

    In 2014, 12 European countries are operating Intellectual Property (IP) Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We…

  2. ZEW Discussion Paper Nr. 14-126 // 2014

    Haircut Size, Haircut Type and the Probability of Serial Sovereign Debt Restructurings

    This paper complements the empirical literature on sovereign debt restructurings by analyzing potential determinants of (near-term) follow-up restructurings after a restructuring has taken place. The probability…