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…