Investment Effects of Multidimensional Taxation (B01)

• Subject Area: Operations Management and Computer Science for Business Administration
• Term: since 2019
• Project identifier: Deutsche Forschungsgemeinschaft (DFG) - Project number 403041268

Jacob and Sureth-Sloane (B01) explore the consequences of the lack of regulatory transparency due to multiple layers of taxes and their complex interactions for investment decisions and compliance. In doing so, they contribute to understanding of how tax regulation translates into business decisions. They examine a broad set of taxes, such as corporate, consumption, and environmental taxes. They also explore interactions of different taxes and their implications for the real economy through employment, firm productivity, or risk-taking, which is often heterogeneous across firms, stakeholders, and countries. By taking a multi-stakeholder view, they contribute to enhancing real effect studies in the CRC and beyond.

• DFG Programme: CRC/Transregios
• Subproject of: TRR 266: Accounting for Transparency
• Applicant Institution: Universität Paderborn
• Project Heads: Professor Dr. Kay Blaufus, since 2/2024; Professor Dr. Martin Jacob, until 1/2024; Professorin Dr. Caren Sureth-Sloane