This article deals with the decision taken by the Court of Justice of the European Union in September 2014 regarding the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)).The authors welcome the...

The 1997 German tax reform, which is of the tax-cut-cum-base- broadening type, has favorable welfare effects for Germany as a player in the international tax competition game, but it does so in part for paradoxical reasons. The reform favors investment projects whose returns are taxed according...

This article is focused on the Court's decision in Hornbach-Baumarkt (Case C-382/16) (Hornbach) which is an important clarification of the conditional compatibility of arm's length-based domestic transfer pricing legislation with the freedom of establishment. Hornbach follows and confirms the...

Im Zeitraum 2009 bis 2011 waren rd. 1,3 Mio. Unternehmen aus Deutschland, zu 99 % KMU, international aktiv. Damit besaßen rund 37 % aller Unternehmen direkte Auslandskontakte (bei Berücksichtigung indirekter Kontaktformen: 44 %). Am häufigsten unterhielten die Unternehmen Im- und...

Die amtliche Statistik erfasst die außenwirtschaftlichen Aktivitäten deutscher Unternehmen unvollständig, sowohl im Hinblick auf die verschiedenen Formen des Auslandsengagements als auch hinsichtlich deren Volumina. Unternehmensangaben sind nur für die Ein- und Ausfuhren (Im-/Exporte) sowie...

Der internationale Waren- und Dienstleistungshandel hat für deutsche KMU eine große Bedeutung. Die Ausfuhren und Einfuhren sind im letzten Jahrzehnt tendenziell ebenso gestiegen wie die Anzahl international aktiver Unternehmen. Im Jahr 2010 waren mindestens 345.000 KMU als Exporteure und...

This paper examines the long-run determinants of immigration to Germany using a modified version of the Ricardo model. After a brief overview of labour flows to Germany and the related empirical literature, a Ricardian model of migration is estimated using static panel data methods. The results...

This paper analyses how international outsourcing has affected the relative demand for low skilled workers in Germany during the 1990s. In contrast to previous empirical work, the single elements of the input-output-matrix are used to disentangle international outsourcing and trade in final...

Germany has committed itself to reducing its carbon emissions by 25 percent in 2005 as compared to 1990 emission levels. To achieve this goal, the government has recently launched an environmental tax reform which entails a continuous increase in energy taxes in conjunction with a...

This paper explores the quantitative consequences of transatlantic trade liberalization envisioned in a Transatlantic Trade and Investment Partnership (TTIP) between the United States and the European Union. Our key innovation is to develop a new quantitative spatial trade model and to use an...