Im Laufe des Jahres 2023 plant die Europäische Kommission, einen Vorschlag für ein neues Körperschaftsteuersystem unter dem Titel "Business in Europe: Framework for Income Taxation (BEFIT)" vorzustellen. Im Kern geht es bei BEFIT um das Aufstellen von gemeinsamen Regeln innerhalb der...

Between 2002 and 2007, Germany introduced its National Strategy for Sustainable Development and its Integrated Climate Protection Program, which both defined clear energy and climate-related objectives, setting an emissions reduction trajectory of 40% below the 1990 level by 2020. This spurred...

Zwischen 2002 und 2007 verabschiedete die Bundesregierung die Nationale Nachhaltigkeitsstrategie und das Integrierte Energie- und Klimaprogramm. Beide Programme enthalten klare energie- und klimapolitische Zielsetzungen: So sollen die Treibhausgasemissionen bis zum Jahr 2020 um 40% gesenkt...

This dissertation consists of six self-contained chapters that are related to the behavior of firms and politicians in a broader sense. After an introduction to the topic, the first part of the dissertation elaborates on how institutional and political framework conditions influence the behavior...

Harmonisierung der heterogenen Unternehmensteuern in Europa? Der vorliegende Pforzheimer Beitrag möchte für Europa einen Mittelweg der Harmonisierung der Besteuerung von Unternehmensgewinnen aufzeigen. Es geht um eine gemeinsame körperschaftsteuerliche Bemessungsgrundlage und ihre steuer- und...

This study examines the allocation of business subsidies introduced due to the COVID-19 pandemic to different types of companies. The results show that most of the supported companies would not have needed the subsidy, as they would have remained profitable also in the absence of it....

At present, businesses in Finland can deduct the cost of many investment goods from taxable income only gradually over several years. Higher expensing limits would allow them to deduct investments costs faster, while full expensing would allow them to deduct the cost of investment goods in full...

This paper critically reviews the theoretical basis for the provision of the global financial safety net (GFSN) and provides a comprehensive database covering four elements of the GFSN (foreign exchange reserves, IMF financing, central bank swap lines and regional financing arrangements) for...

The purpose of this paper is to analyze the various challenges facing European integration and the EU institutional architecture as result of the global financial crisis. The European integration process is not yet complete, both in terms of its content and geographical coverage. It can be...

The European debt crisis triggered a debate on the lacking components of the EU and EMU integration architecture. Many believe that a common currency requires closer fiscal and political integration as a condition for its survival. This opinion is not necessarily supported by the experience of...