Research & Publications

Research areas

Taxation, investment and financing

  • Influence of the Development Area Law (DAL) on investments in Eastern Germany
  • Impact of the local business tax on investment, factor allocation and financing
  • Fiscal and financial determinants of investment activity

Causes and effects of tax complexity

  • Measurement and determinants of (Tax) Compliance Costs
  • Effects of tax complexity and methods to remove them
  • Tax complexity and tax simplification

Last Modification: 21.03.2024 - Contact Person: