Englisch - Fakultät für Wirtschaftswissenschaften - Universität ...

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CETAR: Center for Tax Research
Over the last two decades accelerating
globalization has put increasing pressure
on tax policies in several industrialized
countries, forcing several states
into a heavy reform of their national
tax systems. Judging from the political
debate, understanding the impacts of
tax reforms is still a major issue for policymakers.
In Germany, attention is
focused in particular on local taxes and
the way they influence the investment
and financing decisions of multinationals.
Against this backdrop, the Center
for Tax Research (CETAR) was established
as a center of excellence to contribute
insights into the extent to which
various tax systems influence corporate
decision-making. The CETAR team aims
to identify and quantify these impacts.
Its members come from various disciplines
and backgrounds, so they complement
each other’s activities which
produces valuable synergies. The
research team’s core competences are
business tax theory, finance, public
finance and quantitative financial
accounting research. Thanks to the
unique structure of the CETAR team,
with members drawn from business
Faculty of Business Administration and Economics
CETAR: Center for Tax Research
Above: The Center for Tax Research (CETAR) performs
quantitative analyses of tax effects and tax competition.
administration (Markus Diller, Andreas
Löffler, Ralf Maiterth, Jens Müller, Rainer
Niemann, Georg Schneider, Caren Sureth)
and economics (Peter Egger, Thomas
Gries, Hannes Winner) tax developments
and questions can be examined from
a variety of angles.
CETAR conducts first-rate taxation
research and analysis and has set up
a platform for international research
groups working in this field. It regularly
invites researchers from around the
world to deliver lectures, both for the
benefit of the young generation of
researchers, but also to promote a
lively international research dialog
“at home”, not just at international
conferences.
Above: CETAR’s members at the University of Paderborn are (from left): Prof. Dr. Caren Sureth, Prof. Dr. Dr. Georg Schneider,
Jun.-Prof. Dr. Jens Müller, Prof. Dr. Dr. Andreas Löffler, Prof. Dr. Thomas Gries
Above: International Group for
Quantitative Tax Research (arqus)
Projects: Different countries operate
different tax systems that offer their
own specific incentives to attract multinational
companies. However, this form
of competition has its limits. CETAR’s
projects conduct theoretical and empirical
analyses of the impact of these taxation
systems on corporate decisionmaking,
the way in which countries
compete in terms of international
mobile production factors, and how this
influences national and multinational
corporations’ activities. Corporate tax
rates, tax based company valuation
and capital gains taxation are just some
of CETAR’s special areas of interest.
Teaching: The CETAR chairs at Pader -
born cooperate closely with each other,
producing an ideal environment for students
of business taxation, an area that
overlaps with management and financial
accounting and company valuation.
Thanks to the large number of chairs
for tax and tax-related areas a wide
range of courses and seminars can be
offered, allowing students to choose a
combination of specialisms depending
on their personal interests. The crosscutting
function of Taxation, Accounting
and Finance is highly visible in the curriculum
in general and the various modules
in particular.
www.cetar.org