Aus der EU-Osterweiterung ergeben sich nicht nur für die Beitrittsländer, sondern auch für Deutschland Chancen, wenn die Voraussetzungen dafür geschaffen werden. Diese Möglichkeiten und Bedingungen beschreiben Juergen B. Donges aus volkswirtschaftlicher Perspektive und Andreas Schleef aus...

Foreign direct investment (FDI) has grown far more rapidly than trade during the last two decades. As with the other prominent features of globalisation, FDI is controversial. The impact of FDI on labour markets has been of growing concern, particularly, for source countries. The deterioration...

This paper analyzes the impact of countries' tax attractiveness on the allocation of risk within multinational groups. Our dataset contains subsidiaries located in 32 European countries and owned by parents from 90 different countries globally. We show that tax symmetry positively influences the...

This paper examines location choices of multinational enterprises (MNEs). We particularly focus on the consequences of double taxation treaties (DTTs) and corporate profit taxes on the probability to choose a location. DTTs have become a key policy instrument used by countries to regulate...