Research
The key research question of MannheimTaxation is how tax policy should be designed against the background of international integration and other current economic as well as social challenges.
Applying research methods from economics, law, business, and political science, MannheimTaxation researchers explore how tax policy can contribute to overcoming these challenges at the domestic, European, and global level. The individual projects can be classified into four broader topics (please click on the topic in order to receive more information):
Taxation, Innovation & Sustainable Growth
Knowledge and innovation are key prerequisites for international competitiveness and sustainable economic growth. The implementation of an innovative and investment-friendly environment, however, requires profound knowledge of its major drivers...
Tax Avoidance, Tax Evasion, and their Countermeasures
The increasing mobility of capital, firms, financial activities and individuals along with increasing international integration of business models pose a challenge for countries to raise tax revenues...
Tax Incidence and (Re)Distribution
While countries are constantly trying to adjust their tax systems to achieve efficient taxation and sufficient tax revenue, the success of these reforms clearly depends on the induced behavioral responses of the taxed economic agents...
Fiscal Policy & Green Taxation in the EU
The design of fiscal policy on the European level is one of the major challenges in the European integration process. Our objective is to provide research-based policy advice to support the process of fiscal harmonization in Europe...
