Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

• Raw Material Consumption Continues to Rise Despite Greater Efficiency
• Country-by-Country Reporting not Suitable to Combat International Profit Shifting
• Rebound Effects Diminish Gains from Increased Energy…

This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation. We focus on four options: Bilaterally restricting…

• Country-by-Country Reporting ist stumpfe Waffe gegen aggressive Steuerplanung
• EU-Donauraumstrategie: Verbesserung der Lebensbedingungen entlang der Donau
• Positive Wirkung staatlicher Zuschüsse für Forschung und…

• Some Government Redistribution Measures Shown to Reduce Income Inequality
• Deployment of Fibre Optic Networks: Making Public Subsidies more Efficient
• Households Insured Against Flooding Take more Precautionary…

A mechanism to restructure the debt of an insolvent euro country is a missing element in the emerging institutional architecture of the euro area. The introduction of an insolvency procedure for sovereigns faces…