Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 18-004 // 2018

    Tax Influence on Financial Structures of M&As

    In this paper, I investigate the influence of tax incentives on the financial structures of mergers and acquisitions (M&A) conducted by multinational entities (MNE). Previous research has already found…

  2. Gutachten // 2017

    Analysis of US Corporate Tax Reform Proposals and their Effects for Europe and Germany

    Das Projekt befasst sich mit dem aktuellen Vorhaben zur Reform der Unternehmensbesteuerung in den USA. Wenngleich Details noch offen sind, zeichnen sich eine deutliche Steuersenkung sowie eine Abkehr der…

  3. ZEW Discussion Paper Nr. 17-066 // 2017

    On the Interdependency of Profit Shifting Channels and the Effectiveness of Anti-Avoidance Legislation

    The issue of base erosion and profit shifting has been on the international policy agenda for several years now. The aim of this paper is to examine how firms adjust their profit shifting mechanisms in a…