Das ifo Institut hat im letzten Jahr zusammen mit dem Deutschen Institut fu¨r Wirtschaftsforschung in Berlin im Auftrag des damaligen Bundesministeriums fu¨r Wirtschaft und Arbeit eine Studie zu den mo¨glichen Auswirkungen der geplanten EU-Dienstleistungsrichtlinie auf die Wirtschaft...

This paper argues that profit-shifting activities of multi-jurisdictional enterprises (MJE) are maintained under a tax system of consolidation and formula apportionment (FA). A theoretical model discusses how an MJE can exploit its impact on the definition of the consolidated group...

This paper assesses the agglomeration pattern of four-digit industries in Germany using a rich data set on the population of German firms. To identify geographical agglomeration, we follow the distance based approach of Duranton and Overman (2005) and find that the location pattern of 78% of our...

Using the German local business tax as a testing ground, we empirically investigate the impact of firm agglomeration on municipal tax setting behavior. The analysis exploits a rich data source on the population of German firms to construct detailed measures for the communities' agglomeration...