Various obstacles, such as a shortage of skilled workers, high labour costs, high corporate taxes, as well as increasing regulatorydensity and high-energy costs, hamper investment in Germany. In particular, the lack of significant tax reforms has eroded Germany's tax at-tractiveness compared to...

We analyze the effect of increased mandatory private disclosure to fiscal authorities on voluntary public disclosure decisions. We exploit the introduction of Country-by-Country Reporting (CbCR), which requires large multinational corporations to report detailed geographic segment information to...

Der Beitrag präsentiert die Ergebnisse einer fortlaufenden Unternehmensbefragung im Rahmen des German Business Panels zu den betriebswirtschaftlichen Auswirkungen des Ukrainekriegs. Die derzeitigen Entwicklungen belasten den Ausblick deutscher Unternehmen und führen zu Zurückhaltung bei...