Research

• Index Tracking Methods
  The use of regression methods and linear optimisation in index tracking on the German stock market
  Index tracking with relative optimisation and Markowitz optimisation on the German equity market
• Beta estimation on the stock market
  The importance of regression outliers in beta estimation on the German stock market
  Heteroscedasticity in German equities and its significance for beta estimation
  Beta adjustment according to Blume and Vasicek with special consideration of crisis situations
  Comparison of the company-specific beta with the sector beta on the German equity market
• Portfolio management with digital assets
  The importance of digital assets for the diversification of an equity and bond portfolio

https://www.ostfalia.de/cms/de/pws/meyer-bullerdiek/publikationen/ (external link, opens in a new window)

• Comparative law
• Human Rights
• Legal systems of the states of Eastern Europe, Central Asia and the Caucasus

• Digitalised concepts for sustainable individual mobility in India
• International sustainable mobility solutions
• Digital sales concepts in the automotive industry

• Econometric evaluation of financial market forecasts
• Experimental research into the behaviour of financial market players
• Financial market simulation with the aid of computer-aided multi-agent models (in particular Frankfurt Artificial Stock Market)

Research projects with the support of the Ostfalia Research Commission:

• The behavioural anomaly "algorithm aversion" in proxy decisions in securities management (2021/22)
• The robustness of the behavioural anomaly "algorithm aversion" against empirical knowledge in stock price forecasting (2020/21)
• Forward-looking performance adjustment in capital market forecasts: Improving forecast quality by reducing the anchor effect (2020)
• Herd behaviour as a function of sentiment (2018/19)
• The behavioural anomaly "overconfidence" as a complicating element for capital market forecasting and the investment process (2015/16)
• Empirical and experimental research into the behaviour of capital market players (2015)
• Extent, regularity and background of present-oriented course adjustments in money and capital market forecasts (2010/11)
• Empirical examination of the success of German credit institutions in fundamental stock analysis with special consideration of global analysis (2006)

• Retail marketing, how do retailers market their services?
• Buying behaviour in retail/retail psychology, why and how do we buy?

• Private labels, what roles do they play in the consumer goods industry and how are they marketed?

• Advertising for app discounts
  Empirical survey on scope and legality
• Dynamic pricing in online grocery retail, will prices in online grocery retail change in the short term?
• Effects of the new Price Indication Regulation, how has retail pricing changed since then?

• Angewandte Handelspsychologie reloaded - Applied Shopper Marketing, 2nd ed., Stuttgart 2023 (Kohlhammer).

• Preisangabenverordnung und die Auswirkungen auf die Preisgestaltung, in: Kalka, R./Krämer, A. (eds.), Preiskommunikation, 2nd ed., Wiesbaden 2025 (SpringerGabler), pp. 371-383.

• Lecture: What will happen to private labels after inflation?, How cyclical is the boom?, LZ Private Label Day, 19 March 2024, Frankfurt.

• Marketing für Handelsmarken, Frankfurt 2016 (Peter Lang Verlag), with Hermann Sievers.

• Flexible working
• Digital employer branding, digital HR marketing & digital recruiting: analysing the digital identity of companies with regard to employee recruitment
• Digitalisation of human resource management, including the use of artificial intelligence (AI) in HRM

Current: Analysis of digital employee recruitment and retention in selected social economy organisations

https://scholar.google.de/citations?user=6F0dR84AAAAJ&hl=de&oi=ao (external link, opens in a new window)

• Intercultural Management
• Automotive Retailing
• Creativity
• Happiness and a fulfilled life
• Publications see here

Winter term 2013/2014:
Employee Engagement in Automotive Retailing

• Communication and interaction skills
• Leadership topics
• Personnel recruiting

Summer term 2013:
Neuromarketing with consideration of intercultural differences

Books

Bleis, C.; Helpup, A.: Management - Die Kernkompetenzen; Munich 2009; Oldenbourg Verlag; 241 pages; 29,80€; ISBN 978-3-489-58701-2

Journals

Bleis, C.; Helpup, A.: Von Umsetzern und ewigen Planern; economag online-Verlag; October 2009;

Bleis, C.; Helpup; A.: Being a leader, living leadership; ProFirma; October 2009

• International Marketing
• Innovation Management

Summer term 2022:
Title follows

Summer term 2013:
Sports marketing - a theoretical and empirical study for the Bremischer Sportverein e. V. (B.S.V.)

• Digitalisation in production and logistics
• Global supply chain management (SCM)
• Industry 4.0 and additive manufacturing
• Open Invitation & Innovation Scouting
• Publications see here

Winter term 2021/22:
Analysis of the acceptance of application scenarios of Big Data technologies in the mobility industry (Part II: railway industry) [Prof. Dr Lüke/Prof. Dr Walther, research relief]

Summer term 2021:
Analysis of the acceptance of application scenarios of Big Data technologies in the mobility industry (Part I: automotive industry) [Prof. Dr Lüke/Prof. Dr Walther, research relief]

Winter term 2020/21:
Cross-industry benchmarking of selected methods and instruments of innovation management) [Prof. Dr Lüke/Prof. Dr Walther, research relief]

Summer term 2020:
Development of an innovation radar for the mobility industry (Part V: shipping industry) [Prof. Dr Lüke/Prof. Dr Walther, research relief]

Summer term 2019:
Development of an innovation radar for the mobility industry (Part IV: Commercial vehicle industry) [Prof. Dr Lüke/Prof. Dr Walther, research relief]

Winter term 2018/19:
Development of an innovation radar for the mobility industry (Part III: railway industry)

Summer semester 2018:
Cross-industry analysis of the application status and prospects of 3D printing technology [Prof. Dr Walther, research semester]

Summer term 2017:
Development of an innovation radar for the mobility industry (Part I: aviation industry) [Prof. Dr Lüke/Prof. Dr Walther, research release]

Winter term 2017/18:
Development of an innovation radar for the mobility industry (Part II: automotive industry)

Winter term 2013:
Selected aspects of cooperative innovation management in the automotive and aviation industries [Prof Dr Walther, research semester]

Summer term 2009:
Study to determine the requirements for procurement in the automotive industry in 2019 [Prof Dr Walther, research semester]

• Indirect taxes (in particular VAT law and excise duty law)
  
  Indirect taxes are levies that are not paid directly by the taxpayer to the state, but are collected via third parties, usually companies, as part of consumption or transactions. Indirect taxes include, in particular, VAT and special excise duties such as energy and electricity tax, taxes on alcohol, beer, sparkling wine and intermediate products, coffee and tobacco products. Indirect taxes are a central instrument of state revenue generation and influence consumer behaviour. Their design has a direct impact on fairness and efficiency in the tax system.
• Energy industry law
  
  Energy law is a branch of commercial law that regulates the legal framework for the generation, transport, distribution and trading of energy (especially electricity and gas). The aim of energy industry law is to ensure a secure, affordable, consumer-friendly, efficient and environmentally friendly energy supply. Energy industry law is closely linked to European requirements and is subject to constant change, in particular due to climate protection requirements and technological developments (e.g. digitalisation, smart grids, hydrogen economy).

• The intra-Community triangular transaction in VAT law for supply chains with more than three participants
• The e-invoicing obligation
• The principle of proportionality in electricity and energy tax law
• Taxation issues in connection with e-mobility (charging station infrastructure, bidirectional charging and electricity storage)
• Energy industry law in theory and practice

I. Monographs Die umsatz- und grunderwerbsteuerrechtliche Behandlung von Grundstücksumsätzen - Analyse im Lichte der Konstruktion des sogenannten einheitlichen Leistungsgegenstands, Hamburg 2011, zugl. Osnabrück, Diss. 2010. (See www.verlagdrkovac.de/3-8300-5563-3.htm). II. Papers and reviews 1. reports and documents: Finanz- und Steuerrecht an der Universität Osnabrück, JuS 2007, Heft 1, p. XXI. 2. Finanz- und Steuerrecht an der Universität Osnabrück, StuW 2007, 198-199. 3. Zwischenruf - Grenzen der Rechtsstaatlichkeit (Anm. zum Fall Zumwinkel), ZRP 2008, 95-96 (together with Dr Michael Betzinger). 4. Multiple taxation of developers with real estate transfer tax and VAT - At the same time comment on ECJ, decision of 27 November 2008 - Case C-156/08 - Vollkommer, UR 2009, 136, UR 2009, 109-118. 5. hotel taxes and cultural promotion taxes, ZRP 2010, 108-109. 6. unconstitutionality of property valuation for real estate transfer tax purposes? - A substantive analysis of the Federal Fiscal Court's decision II R 64/08 of 27 May 2009, DStZ 2010, 637-643. 7. Accommodation taxes and cultural promotion levies - Legally permissible local expense taxes for municipalities? DStZ 2011, 246-251. 8. second home tax as a source of income for local authorities - overview and current problem areas, ZKF 2012, 121. 9. decision report on OFD Münster, order of 13 July 2012, S 2170a - 233.2012, S 2170a - 234 - St 12 - 33: Relevance of lower balance sheet values under commercial law in the context of the tax provision calculation, BB 2012, 2174. 10. Double burden from real estate transfer tax and VAT for recipients of construction services again under scrutiny - At the same time comment on Niedersächsisches FG, Urt. v. 26.8.2011 - Ref. 7 K 192/09 and 7 K 193/09, UR 2012, 657-662. 2 11. Taxation of business-related overnight stays through accommodation tax - At the same time comment on the judgements of the BVerwG of 11. 7. 2012 - 9 CN 1.11 and 9 CN 2.11, ZKF 2012, 217-222. 12. The allocation of special business assets in the context of a multiple business split, at the same time comment on the judgement of the BFH of 10 May 2012 - IV R 34/09, DStZ 2012, 839-842. 13. The case of Whitestone GmbH, NBW KG, E-Minus SE and Beier AG - a task from balance sheet tax law, Steuer & Studium 2012, 743-749. 14. Multiple taxation with real estate transfer tax and VAT in the light of the case law on the uniform object of performance, BB 2013, 983-987. 15.Retroactive amendment of sec. 1 para. 2a GrEStG - status of legislative considerations and constitutional limits, DStZ 2015, 191. 16. The end of contractual structuring options in the context of indirect changes to the shareholder structure pursuant to sec. 1 para. 2a GrEStG? - At the same time comment on BFH, judgement of 9 July 2014 - II R 49/12, BB 2015, 1058. 17. Current case law of the BFH on the legal concept of the uniform object of acquisition in real estate transfer tax law, DStZ 2015, 778-783. 18. Recent legal developments in the avoidance of a double burden of share combinations with real estate transfer tax or inheritance and gift tax pursuant to section 3 no. 2 sentence 1 GrEStG, DStZ 2016, 239-244. 19. Consideration of losses from the sale of shares - At the same time comment on BFH, judgement of 12 June 2018 - VIII R 32/16, DStZ 2016, 239-244. June 2018 - VIII R 32/16, DStR 2018, 2677-2680. 20. companies in liquidation - commercial balance sheet accounting and disclosure obligations with practical examples, DStZ 2019, 734-743. 21. companies in liquidation - tax law consequences and problem areas, DStZ 2019, 832-839. 22. The drop shipment transaction in excise tax law - overview, problem areas and practical tips, ZfZ 2020, 254-262. 23.comment on BFH, judgement of 26 May 2020, VII R 58/18, incurrence of beer tax for mixed beer beverage, ZfZ 2020, 308-309. 24.Comment on BFH, judgement of 15 December 2020, VII R 11/19, Discharge of energy tax in the event of non-payment, ZfZ 2021, 252-253. 25.information letter from the Directorate General of Customs on drop shipments under excise law, ZfZ 2021, 258-263. 3 26.comment on ECJ, judgement of 3 March 2021, C-220/19, C-220/19, ZfZ 2021, 258-263. March 2021, C-220/19, Promociones Oliva Park, tax on the value of the production of electrical energy, ZfZ 2021, 374- 376. 27.The new rules on the movement of goods in free circulation with other Member States under German excise duty law from 13 March 2021, BB 2022, 18.2.2023, BB 2022, 1815-1823. 28.irregularities in the movement of goods in free circulation with other Member States, ZfZ 2023, 258-269. 29.energy and electricity tax - current changes to the tax exemption and tax relief regulations, BB 2024, 599-602. 30.movement of excisable goods - effects of the new system directive, in: Schulmeister, Frauke [ed.], Zoll und Außenhandel in der EU - fit for future?, Proceedings of the 34th European Customs Law Day of the EFA on 15 June and 16 June 2023 in Leipzig, Mendel Verlag, Volume 71, 2024, ISBN 978-3-943011-76-0, pages 71-86. 31.On the applicability of the principle of proportionality under EU law to national law - comment on BFH, judgment of 29 August 2023, VII R 1/23 (VII R 44/19), ZfZ 2024, 202-204. 32.Der Verhältnismäßigkeitsgrundsatz im Strom- und Energiesteuerrecht, ZfZ 2025 (forthcoming). 33.The e-invoicing obligation, Wertermittlungsforum 2025 (issue 3) (forthcoming). 34.The intra-Community triangular transaction in supply chains with more than three participants in VAT, MwStR 2025 (forthcoming). 35.Special tax arrangements in agriculture, forestry and horticulture, Wertermittlungsforum 2025 (Issue 4) (forthcoming).

• Experimental research into the behaviour of financial market players
• Behavioural Economics / Behavioural Finance
• Algorithmic Decision-Making and Economic Behaviour
• Econometric analysis of financial market forecasts

WolfsburgWorkingPapers (external link, opens in a new window)

• Taxation of natural persons and corporate taxation
• Municipal financing
• Municipal taxes
• Federalism and issues of state and municipal financial equalisation

Summer semester 2025: Economic analysis of crèche fees in the university towns of eastern Lower Saxony

The cities in Lower Saxony mostly charge day nursery fees depending on income. These can amount to several thousand euros per year and therefore represent a burden for families. If the nursery fee rates are unfavourable, this can lead to a regressive effect, i.e. poorer households are burdened more than richer households in percentage terms. If, in addition, the fee tariff is not harmonised with the income tax tariff, very high (marginal) charges can occur. This can become apparent when choosing between

a) caring for the child yourself and not taking up employment and

b) crèche care and taking up employment.

Parents refrain from taking up work if they believe that the net financial effect of the job is too low or negative due to the taxes to be paid (income tax + social security contributions and crèche fees) and the time required (the child has to be taken to and from the crèche). Failure to expand / take up employment subject to social security contributions is to be assessed negatively, as the following advantages do not apply:

- for the parent concerned, taking up employment subject to social security contributions has a positive effect on the pension amount

- the shortage of skilled labour would be reduced somewhat (increase in the female employment rate).

The study will focus on the Ostfalia university locations (WF, WOB, SZ) and Braunschweig. The following effects will be analysed:

• Are there any gaps in the definition of the assessment basis used to levy the nursery fees (e.g. not taking into account certain types of income such as renting and leasing or agriculture and forestry?
• Are there cases in which the burden of the crèche fee means that taking up a job does not lead to an increase (reduction) in net household income, which is why the job is not taken up? For which income intervals does this effect apply?
• How should the fees be staggered so that the net household income at least does not fall when a job is taken up?
• Does the structure of the daycare centre fees lead to a regressive burden? Regressive means that the percentage burden decreases as income increases. Such a development of the burden is seen as problematic in terms of distribution policy.
• How should the tariffs be structured so that there is no regressive burden?

 

Winter semester 2024/25: Topic: The cold progression in income tax in Germany. A study of the years 2010 to 2023.

If wages increase in line with the inflation rate, the real value of wages remains unchanged. People can therefore buy the same amount of goods as before the inflation-induced wage increase. However, as the progressive income tax rate only considers nominal values, without further changes to the rate, taxpayers who have achieved nominal wage increases in line with the rate of inflation, but who earn the same income in real terms, would grow into areas of higher marginal tax rates and would therefore be taxed more heavily without actually having become more efficient (so-called cold progression).

The German government regularly adopts tax relief measures in order to take into account or neutralise the effects of inflation on the income tax burden of individuals. The research project will analyse for the second period 2010 to 2023 for each of the 14 years whether

a) the rate reforms carried out at intervals have basically neutralised the cold progression and

b) how different household types and income size classes were relieved.

 

A macroeconomic and a microeconomic approach are used for this purpose:

• Macroeconomic approach: based on national accounts data, income tax ratios are formed for each of the 14 years. A comparison of the ratios over time shows whether the overall income tax burden has increased. However, this macroeconomic indicator says nothing about cold progression at the level of individual private households.
• Microeconomic approach: The aim of this approach is to analyse at the level of private households for each of the 14 years whether cold progression has been neutralised. For this purpose, different household types are analysed (single, single parent, married couple (with/without child)). For each of these household types, different levels of taxable income will be analysed (e.g. €15,000, €30,000, €60,000, etc.).

This study can be used to determine which household types and income classes still require reform in the coming years.

Books and book chapters:

Zimmermann, H.; Henke, K.-D. and Broer, M. (2024): Finanzwissenschaft, 14th ed., Munich.

Broer, M. (2023): Waiver by the federal states of revenue from the motor vehicle tax - a financial success story for the federal states?, in: Junkernheinrich, M. et al. (eds.): Jahrbuch für öffentliche Finanzen 1-2023, Berlin, pp. 431-442.

Zimmermann, H.; Henke, K.-D. and Broer, M. (2021): Public Finance, 13th edition, Munich.

Broer, M. (2019): Opportunistic behaviour of the federal states using the example of the casino levy in the fiscal equalisation scheme, in: Junkernheinrich, M. et al. (eds.): Jahrbuch für öffentliche Finanzen 2019, Berlin, pp. 427-445.

Zimmermann, H.; Henke, K.-D. and Broer, M. (2017): Finanzwissenschaft, 12th ed., Munich.

Broer, M. (2016): Possible consequences of the Minister Presidents' decision on federal fiscal relations for municipal finances, in: Junkernheinrich, M. et al. (eds.): Verhandlungen zum Finanzausgleich, Jahrbuch für öffentliche Finanzen 1-2016, pp. 157-170.

Zimmermann, H.; Henke, K.-D. and Broer, M. (2012): Finanzwissenschaft, 11th ed., Munich.

Broer, M. (2011): Steuersystematische Überlegungen und empirische Wirkungsanalysen zur aktuellen Gewerbesteuerreformdiskussion, in: Marc Hansmann (ed.): Kommunalfinanzen in der Krise, Berlin, pp. 154 - 172.

Broer, M. (2010): Die Unternehmensteuerreform 2008/2009 in Deutschland - ausgewählte Reformkomponenten und ihre Effekte auf Einkommensverteilung, Steuerbelastung der Unternehmen und Steueraufkommen öffentlicher Gebietskörperschaften, Europäische Schriften zu Staat und Wirtschaft, vol. 28, Baden-Baden.

Zimmermann, H.; Henke, K.-D. and Broer, M. (2009): Finanzwissenschaft, 10th ed., Munich.

Broer, M. (2003): Zur Reform des Gemeindesteuersystems - gibt es einen dritten Weg?, in: Joachim Lange (ed.): Wege aus der Verflechtungsfalle. On the reform of municipal finances, Rehburg-Loccum.

Broer, M. (2001): The municipal financial equalisation in Hesse. Historische Darstellung und ökonomische Analyse unter besonderer Berücksichtigung der Schlüsselzuweisungen, Finanzwissenschaftliche Schriften, Bd. 105, Frankfurt u.a.O.

 

Articles in journals with external peer review

Broer, M.; Stöwhase, S. (2024): Comparison of two approaches to combating cold progression: tariff shift vs. income taxable per capita flat rate, in: Perspektiven der Wirtschaftspolitik, Vol. 25, Issue 1, pp. 58-69.

Broer, M. (2023): Kinderbonus 2021 vs. Kinderbonus 2022: Different compensation solutions of the federal government and their effects on the revenues of the federal states (including municipalities), in: LIST FORUM für Wirtschafts- und Finanzpolitik, Vol. 49, Issue 1-4, pp. 109-122.

Broer, M. (2023): Home office or office? An analysis of the income tax effect of the extension of the home office allowance on the choice of workplace location, in: Zeitschrift für Wirtschaftspolitik, 72nd Vol. 3, pp. 276-289.

Broer, M.; Stöwhase, S. (2022): The child bonus and federal compensation payments. Distributional effects on local authorities and the possibility of a more targeted design, in: Perspektiven der Wirtschaftspolitik, Volume 23, Issue 2, pp. 120 to 129.

Broer, M. (2019): Does the isolated calculation of marginal withdrawal rates for individual taxes make sense in the fiscal equalisation of the Länder?, in: Zeitschrift für Wirtschaftspolitik, 68th vol., pp. 1-18.

Broer, M. (2010): Intranational profit shifting - an empirical study of tax incentives and revenue effects using the example of Germany, in: Steuer und Wirtschaft - Zeitschrift für die gesamten Steuerwissenschaften, Heft 2, pp. 110-120.

Broer, M. (2010): Finanzierungsneutral Besteuerung von Einzelunternehmen - Zum politischen Bedeutungsverlust eines ökonomischen Postulats in Europa, in: Steuer und Wirtschaft - Zeitschrift für die gesamten Steuerwissenschaften, Heft 1, pp. 57-64.

Bach, S.; Broer, M. and Fossen; F. (2010): Should freelancers and farmers pay trade tax? Tax system considerations and empirical impact analyses, in: Jahrbuch für Regionalwissenschaft, Vol. 30, Issue 1, pp. 71-90.

Broer, M. and Dwenger, N. (2009): Fiscal effects of the so-called retention favour - a microdata-based analysis, in: Betriebswirtschaftliche Forschung und Praxis (BFuP), 61st Vol., Issue 4, pp. 422 - 437.

Broer, M. (2009): Ziele, Wirkungsweise und Steueraufkommen der Zinsschranke, in: Schmollers Jahrbuch - Zeitschrift für Wirtschafts- und Sozialwissenschaften, 129th Vol., No. 3, pp. 391 - 413.

Broer, M. (2009): Concession fees and state financial equalisation. Problems and possible solutions for the inclusion of municipal concession fees in the fiscal equalisation scheme of the Länder, in: Jahrbuch für Regionalwissenschaft, Vol. 29, Issue 2, pp. 121 - 136.

Broer, M. (2009): The effect of a public holiday adjustment of the fiscal equalisation system - an empirical analysis of the German fiscal equalisation system, in: Zeitschrift für Wirtschaftspolitik, Vol. 58, Issue 2, pp. 157 - 170.

Broer, M. (2008): Gewerbesteuerreform 2008: Belastungswirkungen bei Unternehmen und Gemeinden, in: Zeitschrift für Wirtschaftspolitik, 57. Jg., Heft 1, S. 3 - 17.

Broer, M. (2008) Gestaltungsmöglichkeiten der Stadtstaaten bei gegebener Steuersatzautonomie für die Körperschaftsteuer - eine empirische Analyse, in: Jahrbuch für Wirtschaftswissenschaften, Vol. 59, Issue 1, pp. 47 - 59.

Broer, M. (2007): Ertragsunabhängige Unternehmenssteuerbelastung im internationalen Vergleich, in: Jahrbuch für Wirtschaftswissenschaften, vol. 58. issue 1, pp. 71 - 91.

Broer, M. (2007): Tarifliche Steuerbelastung von Einzelunternehmen in Dänemark, Deutschland, Österreich und Tschechien, in: Zeitschrift für Wirtschaftspolitik, 56. Jg., Heft 3, S. 268 - 289.

Broer, M. (2007): Distributive effects of the German final withholding tax on capital income, in: Schmollers Jahrbuch - Zeitschrift für Wirtschafts- und Sozialwissenschaften, 127th vol., issue 2, pp. 297 - 314.

Broer, M. (2006): Corporate taxes and over-period loss equalisation - A four-country comparison, in: LIST FORUM für Wirtschafts- und Finanzpolitik, Vol. 32, Issue 2, pp. 101-119.

 

Articles in journals without external peer review

Broer, M (2025): Die Bundestagswahl 2025 und das neue Wahlrecht: Reformgründe und Auswirkungen, in: Die Kommunalverwaltung Brandenburg, 36. Jg., Heft 4, S. 1-9.

Broer, M (2025): Reform proposal for tax policy: more growth and lower CO _{2 emissions}, in: Der Betrieb, 78th Vol., Issue 9, pp. 475-479.

Broer, M (2025): GKV-Finanzierung: Durch Kapitaleinkommen?, in: Wirtschaftsdienst, 105. Jahrgang, Heft 2, p. 80.

Broer, M. (2024): The over-period loss equalisation as a criterion for the choice of location - a multi-country comparison, in: Deutsche Steuer-Zeitung, 112th vol., issue 22, pp. 816-824.

Broer, M. (2024): Does the increase in the home office allowance reduce work-induced fuel consumption and thus CO _{2 emissions}?, in: Deutsche Steuer-Zeitung, 112th vol., issue 4, pp. 123-130.

Broer, M. (2023): The municipal participation in the federal compensation payments for the child bonus 2022 - Presentation and comparison of the regulations of selected federal states, in: Zeitschrift für Kommunalfinanzen, 73rd vol., pp. 151-154.

Broer, M. (2023): Financial disadvantages due to the Tax Relief Act 2022 in: Deutsche Steuer-Zeitung, 111th Vol., No. 3, pp. 70-76.

Broer, M. (2023): Benefits from the gas price brake and its effects on (spousal) taxation, in: Deutsche Steuer-Zeitung, 111th vol., issue 1-2, pp. 42-47.

Broer, M. (2023): Die Anpassung der Sonderbedarfs-Bundesergänzungszuweisungen zum Ausgleich von Sonderlasten durch die strukturelle Arbeitslosigkeit und ihre Auswirkungen auf die Finanzen Brandenburgs, in: Die Kommunalverwaltung Brandenburg, 34. Jg., Heft 1, S. 1-6.

Broer, M. (2023): Has mineral oil really been more expensive in 2022 than ever before?, in: Die Gemeindekasse, 74th vol., issue 1, pp. 1-6.

Broer, M. (2022): Energy costs and VAT: Consideration of financial effects on public budgets, in: Zeitschrift für Kommunalfinanzen, 72nd vol., issue 11, pp. 241-246

Broer, M. (2022): Possible additional income tax revenues taking into account the requirements of the federal government's exploratory paper, in: Deutsche Steuer-Zeitung, 110th Vol., No. 21, pp. 745-750

Broer, M. (2022): Long-distance commuters and the distance allowance: a tax proposal to reduce CO _{2 emissions}, in: Der Betrieb, 75th vol., issue 11, pp. 613-619.

Broer, M. (2022): Effekte einer Tilgungsstreckung für coronabedingte Staatsschulden, in: Wirtschaftsdienst, 102. Jg., Heft 3, S. 210-216.

Broer, M. (2022): The implementation of the lump-sum trade tax compensation in 2020 by the federal states - presentation and comparison, in: Die Gemeindekasse, 73rd vol., issue 1, pp. 1-15.

Broer, M. (2022): The coalition agreement of the new federal government and the over-period loss equalisation, in: Deutsche Steuer-Zeitung, 110th vol., issue 3, pp. 70-77.

Broer, M., Henke, K.-D. and Zimmermann, H. (2021): New tasks and new ways of financing the EU in the corona crisis, in: WiSt - Wirtschaftswissenschaftliches Studium, 50th Vol., No. 5, pp. 23-28.

Broer, M. (2021): Plädoyer für einen Tarif auf Rädern bei Steuern auf speziellen Güter, in: WiSt - Wirtschaftswissenschaftliches Studium, 50. Jg., Heft 4, S. 26-34.

Broer, M. (2021): The distributional and economic policy effects of the child bonus, taking into account the tax law context, in: Deutsche Steuer-Zeitung, 109th Vol., No. 6, pp. 225-231.

Broer, M., Henke, K.-D., and Zimmermann, H. (2020): On the future of EU finances after Corona, in: Wirtschaftsdienst, 100th vol. 12, pp. 928-931.

Broer, M. (2020): Tax plans and fiscal consolidation: an attempt to operationalise and quantify the SPD chancellor candidate's tax proposal, in: Deutsche Steuer-Zeitung, 108th vol., issue 21, pp. 818-822.

Broer, M. (2020): The municipal gaming tax and the federal fiscal equalisation, in: Wirtschaftsdienst, 100th vol., issue 8, pp. 608-613.

Broer, M. (2020): Consideration of municipal revenues from the gaming machine tax and the casino levy in municipal financial equalisation - distribution effects using the example of the independent cities in Hesse, in: Zeitschrift für Kommunalfinanzen, 70th vol., issue 6, pp. 121-126.

Broer, M. (2020): Die Vorschläge der CDU/CSU-Bundestagsfraktion zur Unternehmensbesteuerung - Darstellung und Analyse ausgewählter Aspekte, in: Deutsche Steuer-Zeitung, 108th Vol., No. 4, pp. 243-252.

Broer, M. (2020): The taxation of commercial and non-commercial partnerships in the light of the reform of the solidarity surcharge, in: Betriebs-Berater, 75th Vol., No. 6, pp. 283-287.

Broer, M. (2020): The solidarity surcharge 2021 and associated effects on the choice of (tax) location, in: Der Betrieb, 73rd vol., issue 10, pp. 457-461.

Broer, M. (2019): Problems of compensating road expansion contributions through state allocations using the example of the federal state of Brandenburg, in: Die Kommunalverwaltung Brandenburg, 30th vol., issue 11/12, pp. 415-425.

Broer, M. (2019): The reform of the solidarity surcharge and associated effects on the taxation of capital income, in: Der Betrieb, 72nd vol., issue 48, pp. 2641-2644.

Broer, M. (2019): Solidarity surcharge 2021: unconstitutional taxation of spouses - a rejoinder, in: Wirtschaftsdienst, 99th Vol., No. 12, pp. 875-876.

Broer, M. (2019): Unconstitutional taxation of spouses through the reform of the solidarity surcharge, in: Wirtschaftsdienst, 99th Vol., No. 10, pp. 697-702.

Broer, M. (2019): The city toll as an instrument for a transport/environmental policy turnaround using the example of Berlin, in: Landes- und Kommunalverwaltung, 29. vol. 10, pp. 439-445.

Broer, M. (2019): Gestaltungsmöglichkeiten bei Steuern auf Grund und Boden: Effekte auf den Länderfinanzausgleich, die Wohnkosten und die Kaufpreise, in: Landes- und Kommunalverwaltung, 29. Jg., Heft 4, p. 156-160.

Broer, M. (2019): Road construction contributions in Brandenburg - comments on the current discussion, in: Die Kommunalverwaltung Brandenburg, 30th Vol., Issue 4, pp. 146-159.

Broer, M. (2019): Property tax versus municipal surcharge on income and corporation tax, in: Wirtschaftsdienst, 99th vol., issue 2, pp. 126-131.

Broer, M. (2019): Distribution effect of a population-based key for the municipal sales tax share taking into account the federal fiscal equalisation system, in: Zeitschrift für Kommunalfinanzen, 69th Vol., No. 2, pp. 25-31.

Broer, M. (2019): Unemployment insurance and income tax - How should contributions to and benefits from unemployment insurance be taxed?, in: Deutsche Steuer-Zeitung, 107th vol., issue 1-2, pp. 42-52.

Broer, M. (2018): Reformation Day as a public holiday in northern Germany and the associated effects on public revenues and the fiscal equalisation of the federal states, in: Wirtschaftsdienst, 98th vol., issue 10, pp. 730-736.

Broer, M. (2018): A proposal for the taxation of land in Germany - drastic reduction of the land transfer tax burden and introduction of a land tax levy in favour of the federal states, in: Zeitschrift für Kommunalfinanzen, 68th vol., issue 10, pp. 217-221.

Broer, M. (2018): Does the Grand Coalition's tax and contribution policy reduce the expansion of gainful employment?, in: Betriebs-Berater, 73rd vol., issue 19, pp. 1058-1062.

Broer, M. (2018): Distributional effects of the Grand Coalition's tax and contribution policy - do claim and reality match?, in: Deutsche Steuer-Zeitung, 106th vol., issue 10, pp. 350-356.

Broer, M.; Jarass, J. L. (2018): Constitutional collection of property tax by means of a property tax return, in: Betriebs-Berater, 73rd vol., issue 17, pp. 919-923.

Broer, M. (2018): The Grand Coalition and tax policy: assessing the results, in: Der Betrieb, 72nd vol., issue 8, pp. 393-399.

Broer, M., Henke, K.-D. and Zimmermann, H. (2017): Die Einnahmenstruktur des Staates - Ein vernachlässigtes Thema, in: WiSt - Wirtschaftswissenschaftliches Studium, 46th vol., issue 12, pp. 19-25.

Broer, M. (2017): Tax policy for more fairness and burden-neutral corporate taxation - a conflict of objectives?!, in: Der Betrieb, 71st vol., issue 35, pp. 1981-1986.

Broer, M. (2017): Proposals for the reform of income taxation in the election programmes for the 2017 Bundestag election, in: Deutsche Steuer-Zeitung, 105th vol., issue 18, pp. 671-678.

Broer, M. (2017): The EU and its tasks, expenditure and revenue - theory and reality, in: ifo Schnelldienst, 70th Vol., H. 6, pp. 6-8.

Broer, M. (2017): Distributional effects in municipal fiscal equalisation as a consequence of a state merger using the example of municipalities in the states of Bremen and Lower Saxony, in: Die Gemeindekasse, 68th vol., H. 1, pp. 1-13.

Broer, M. (2017): Quantifying the financial effects of a district reform using the example of the state of Brandenburg, in: Die Kommunalverwaltung Brandenburg, 28. vol., H 1, pp. 4-13.

Broer, M. (2016): The proposal of the Minister Presidents on federal financial relations and the impact on the so-called Königstein key, in: Die Gemeindekasse, 67th vol., H. 11, pp. 335-342.

Broer, M. (2016): Possibilities of determining the optimal size for district area reforms, in: Der Gemeindehaushalt, 117th vol., H 11, pp. 239-244.

Broer, M. (2016): The reform proposal of the Minister Presidents on the federal state financial equalisation and associated financial effects for Lower Saxony, in: Niedersächsisches Verwaltungsblätter, 23. Jg., H. 11, S. 327-332.

Broer, M. (2016): Die Kreisgebietsreform im Land Brandenburg und der Kommunale Finanzausgleich - Überlegungen zu den Realisierungsschwierigkeiten und zu möglichen Lösungsansätzen, in: Die Kommunalverwaltung Brandenburg, 27. vol., H 10, pp. 346-357.

Broer, M. (2016): Kommunaler Finanzausgleich und Konjunkturpolitik - Verstetigung der Kommunalfinanzen mittels Fondslösung, in: Kommunale Steuer-Zeitschrift, 65. Jg., H. 7, pp. 121-127.

Broer, M. (2016): The mining tax and the federal state proposal to reform federal fiscal relations - constitutional problems and financial effects on federal states and municipalities, in: Der Gemeindehaushalt, 117th vol., H. 4, pp. 82-86.

Broer, M. (2016): Is an adjustment of the trade tax credit for income tax necessary?, in: Deutsche Steuer-Zeitung, 104th vol., H. 6, pp. 208-212.

Broer, M. (2016): Municipal fiscal equalisation as an instrument for stabilising municipal revenues - An empirical study using the example of Lower Saxony, in: Zeitschrift für Kommunalfinanzen, 66. Jg., H. 2, pp. 25-31.

Broer, M. (2016): Die fiktive Integration der Stadtstaaten im Rahmen des Länderfinanzausgleichs, in: Wirtschaftsdienst, 96. Jg., H. 2, pp. 128-134.

Broer, M. (2015): Municipal concession fees and uniform standardisation rates for real taxes - Effects of a modified financial strength calculation on municipal fiscal equalisation and the distribution of allocations using the example of Lower Saxony, in: Der Gemeindehaushalt, 116th vol., H. 6, pp. 124-128.

Broer, M. (2015): The effect of increased state tax autonomy on municipal finances, in: Die Gemeindekasse, 66th vol., H. 5, pp. 129-135.

Broer, M. (2015): Determining the financial strength of real taxes in municipal fiscal equalisation: uniform, differentiated or no standardisation rate at all? An investigation using the example of Lower Saxony, in: Kommunale Steuer-Zeitschrift, 65th vol., H, 5, pp. 88-90 and H 6, pp. 105-113.

Broer, M. (2015): Die Integration des Solidarzuschlages in die Einkommen- und Körperschaftsteuer, in: Wirtschaftsdienst, 95. Jg., H. 4, pp. 269-273.

Broer, M. (2015): Expansion of the Länder tax autonomy: assessment criteria, political economy aspects and quantification of a maximum additional revenue using the example of inheritance tax, in: Deutsche Steuer-Zeitung, 103rd vol., H. 8, pp. 292-302.

Broer, M. (2015): Effects of an extension of the tax rate autonomy of the Länder, in: Wirtschaftsdienst, 95th vol., H. 2, pp. 135-142.

Broer, M. (2015): Die Einbeziehung der kommunalen Konzessionsabgaben und der Vergnügungsteuer in den Länderfinanzausgleich und die damit verbundene Wirkung auf die Kommunalfinanzen, in: Zeitschrift für Kommunalfinanzen, 65. Jg., H. 1, pp. 1-7.

Broer, M. (2014): Possible effects of the constitutional complaint by the states of Bavaria and Hesse against the federal state fiscal equalisation on municipal fiscal equalisation and municipal revenues, in: Kommunale Steuer-Zeitschrift, 63rd vol., H 6, pp. 110-112 and H 7, pp. 125-132.

Broer, M. (2014): A municipal finance reform beyond the trade tax debate - abolition of the trade tax levy and increase in property tax rates, in: Deutsche Steuer-Zeitung, 102nd vol., pp. 352-360.

Broer, M. (2014): Reform options for the fiscal equalisation scheme between the federal states from a political economy perspective, in: Wirtschaftsdienst, 94th vol., H. 4, pp. 258-266.

Broer, M. (2014): Are there inflation losses in revenues from local consumption and expense taxes? - An empirical study using the example of the city states, in: Kommunale Steuer-Zeitschrift, 63rd vol., pp. 21-26.

Broer, M. (2013): Appropriate taxation of spouses according to the ability-to-pay principle - effects especially for partnerships, in: Betriebs-Berater, Heft 37, pp. 2208 - 2212.

Broer, M. (2013): Child benefit and child allowances in the Bundestag election programmes - constitutional and budgetary aspects of the parties' proposals, in: Deutsche Steuer-Zeitung, 101st vol., pp. 676-680.

Broer, M. (2013): The objectives of legal form and investment neutrality in corporate taxation in the light of the election programmes for the 2013 Bundestag elections, in: Deutsche Steuer-Zeitung, 101st vol., pp. 636-644.

Broer, M. (2013): Are there state inflation losses in revenues from special excise taxes?, in: Deutsche Steuer-Zeitung, 101st vol., pp. 551-557.

Broer, M. (2013): Grundsteuer: Gemeindesteuer und "Reichensteuer"?, in: Viertelsjahrshefte zur Wirtschaftsforschung, 82nd Jg, H. 1, pp. 191-206.

Broer, M. (2013): The European budget until 2020: Aspiration and reality, in Wirtschaftsdienst, 93rd Vol., pp. 39-45.

Broer, M. (2012): Kalte Progression wegen fehlende Inflationsanpassung steuerlicher Abzugsbeträge - ein bisher in der steuerpolitischen Diskussion weitgehend vernachlässigtes Problem, in: Deutsche Steuer-Zeitung, 100. vol., pp. 792-801.

Broer, M. (2012): Kommunaler Finanzausgleich und zentralörtliche Aufgaben - Probleme und Lösungsmöglichkeiten am Beispiel Niedersachsens, in: Zeitschrift für Kommunalfinanzen, 62nd Vol., No. 11, pp. 241-248.

Broer, M. (2012): Are additional tax revenues worthwhile for municipalities? - Investigation of the withdrawal effects caused by fiscal equalisation laws using the example of Lower Saxony, in: Kommunale Steuer-Zeitschrift, 61st Vol., No. 9, pp. 161-166 and No. 10, pp. 181-186.

Broer, M.; Henke, K.-D. and Zimmermann, H. (2012): The European sovereign debt crisis as a new challenge for the European Union, in: WiSt - Wirtschaftswissenschaftliches Studium, 41st vol., issue 8, pp. 417-423.

Broer, M. (2012): Das "Niedersächsische Modell" zur Reform des Gemeindefinanzsystems - Wirkungen auf das Gemeindesteuersystem und den kommunalen Finanzausgleich, in: Die Gemeindekasse, 63rd vol., pp. 1-13.

Broer, M. (2011): Zur Reform der Gewerbesteuer - Wirkungen des Prüfmodells der Bundesregierung auf die kommunalen Finanzen unter Berücksichtigung des kommunalen Finanzausgleichs am Beispiel Niedersachsens, in: Kommunale Steuer-Zeitschrift, 60. Jg., pp. 221-230.

Broer, M. (2011): Cold progression in income taxation. Is a tariff on wheels superior to discretionary adjustment policy in Germany?, in: Wirtschaftsdienst, 91st vol., pp. 694-698.

Broer, M. (2011): Options for implementing the cabinet decision on tax relief for "small and medium incomes", in: Deutsche Steuer-Zeitung, 99th vol., pp. 641-646.

Broer, M. (2010): Loss carryforwards of corporations in Germany - a sword of Damocles for the tax revenues of public budgets, in: Wirtschaftsdienst, 90th Vol., No. 6, pp. 401-409.

Broer, M. (2008): Steuerstandort Deutschland - attraktive Bandbreite der Unternehmensteuerbelastung für Kapitalgesellschaften in deutschen Gemeinden, in: Monatsbericht des BMF, 8. Jg., Heft 12, S. 47 - 54.

Broer, M. (2006): Die wichtigsten Steuern im internationalen Vergleich 2005, in: Monthly Report of the BMF, 6th Vol., No. 1, pp. 33 - 44.

Broer, M. (2005): Austria is not fundamentally the better tax state!, in: Die Steuerberatung, 48th vol., issue 10, pp. 452-456.

Broer, M. (2005): Unternehmenssteuerbelastung und Verlustausgleich in Deutschland und Österreich, in: Österreichisches Recht der Wirtschaft, 23. Jg., Heft 8, S. 516-522.

Broer, M. (2005): Payroll taxes and international tax burden comparisons - Presentation of a mostly forgotten variable using the example of Austria, in: Deutsche
Steuer-Zeitung, 93rd vol. 14, pp. 484-487.

Broer, M. (2005): Intertemporal loss offsetting - a comparison of the German and Austrian regulations, in: Monatsbericht des BMF, 5th Vol., No. 7, pp. 79 - 83.

Broer, M. and Schneider, J. (2005): Corporate tax burden in international comparison. On the assessment of different procedures, in: Betriebs-Berater, 60th Vol., No. 26, pp. 1419-1427.

Broer, M. (2005): Current tax policy proposals of the Federal Government according to the government declaration of 17 March 2005, in: Betriebs-Berater, 60th Vol., No. 17, pp. 916-919.

Broer, M. (2004): Abolition of tax exemptions = additional revenue and tax simplification? - Clarification of some popular errors in tax policy, in: Betriebs-Berater, 59th Vol., No. 36, pp. 1935-1937.

Broer, M. (2004): Die Ertragsteuerbelastung 2004 - Auswirkungen der Ergebnisse des Vermittlungsausschusses, in: Deutsche Steuer-Zeitung, 92nd Vol., No. 13, pp. 441-445.

Broer, M. (2004): Ein Ansatz zur verfassungsgemäßen Besteuerung der Sozialversicherungsrenten, in: Betriebs-Berater, 59. Jg., Heft 10, S. 527-530.

Broer, M. (2004): Ist die Körperschaftsteuer eine gute Gemeindesteuer?, in: WiSt - Wirtschaftswissenschaftliches Studium, 33rd vol., issue 2, pp. 117-120.

Broer, M. (2003): Der Länderfinanzausgleich in Deutschland, in: WISU - Das Wirtschaftsstudium, 32nd vol., issue 11, pp. 1365-1367.

Broer, M. (2003): Der Kabinettsentwurf zur Gemeindewirtschaftssteuer - Tarifliche Steuerbelastung für Kapitalgesellschaften, Personenunternehmen und Freiberufler, in: Betriebs-Berater, 58. Jg., Heft 37, S. 1930-1934.

Broer, M. (2003): Einzelwirtschaftliche Belastungswirkungen eines kommunalen Zuschlag zur Einkommen- und Körperschaftsteuer, in: Wirtschaftsdienst, 83. Jg., Heft 9, S. 599-607.

Broer, M. (2003): Options for stabilising municipal revenues, in: Wirtschaftsdienst, 83rd Vol., No. 2, pp. 132-136.

Broer, M. (2002): International tax burden comparisons - Are the results representative for Germany?, in: Deutsche Steuer-Zeitung, 90th vol., issue 13, pp. 441-445.

Broer, M. (2001): Replacement proposals for the trade tax. Presentation and comparison of some frequently mentioned approaches, in: Wirtschaftsdienst, 81st Vol., No. 12, pp. 713-721.

Broer, M. (2001): Replacing the trade tax with a municipal surcharge on income and corporation tax, in: Deutsche Steuer-Zeitung, 89th Vol., No. 17, pp. 622-627.

Broer, M. (2001): Supplementary approaches in municipal financial equalisation. Some comments on the determination of requirements in the Hessian municipal financial equalisation system, in: Der Gemeindehaushalt, 102nd Vol., No. 7, pp. 151-159.

Broer, M. (2001): The determination of needs in municipal financial equalisation. Hauptansatzstaffel und Zentralörtlichkeit bei den Städten und Gemeinden in Hessen, in: Der Gemeindehaushalt, 102nd Vol., No. 6, pp. 121-128.

Broer, M. (2001): Die Steuerkraft im kommunalen Finanzausgleich, in: Kommunale Steuer-Zeitschrift, 50th vol., issue 4, pp. 63-74.

Broer, M. (2001): Financial equalisation problems of an unsystematic consideration of task transfers in the district area using the example of the special status towns in Hesse, in: Hessische Städte- und Gemeinde-Zeitung, 51st vol., issue 2, pp. 51-58.

Broer, M. (2001): Kommunaler Finanzausgleich und Konjunkturpolitik, in: Der Gemeindehaushalt, 102nd vol., issue 1, pp. 8-11.

Broer, M. (2000): Der Ausgleichsmechanismus im kommunalen Finanzausgleich - Wirkungen am Beispiel der kreisangehörigen Gemeinden in Hessen, in: Zeitschrift für Kommunalfinanzen, 50. Jg., Heft 11+12, pp. 247-252, pp. 271-275.

Broer, M. (2000): Kommunaler Einkommensteueranteil und kommunaler Finanzausgleich: Probleme sich verändernder Einkommensteuerschlüsselzahlen, in: Die Gemeindekasse, 51st Vol., No. 11, pp. 321-327.

Broer, M. (2000): Allocations for municipal investments. An economic analysis of the funding regulations in Hessian municipal financial equalisation, in: Hessische Städte- und Gemeinde-Zeitung, 50th vol., issue 10, pp. 346-354.

Broer, M. (1999): Die Berechnung der Steuerkraft im kommunalen Finanzausgleich - Verteilungswirkungen und Reformvorschläge am Beispiel der kreisfreien Städte in Hessen, in: Die Gemeindekasse, 50. Jg., Heft 11, pp. 329-340.

• Next Generation Mobile Networks
• Digitalisation technologies
• Technology and innovation management

Winter term 2021/22:
Analysis of the acceptance of application scenarios of Big Data technologies in the mobility industry (Part II: railway industry) [Prof. Dr Walther/Prof. Dr Lüke, research relief]

Summer term 2021:
Analysis of the acceptance of application scenarios of Big Data technologies in the mobility industry (Part I: automotive industry) [Prof. Dr Walther/Prof. Dr Lüke, research relief]

Winter term 2020/21:
Cross-industry benchmarking of selected methods and instruments of innovation management) [Prof. Dr Walther/Prof. Dr Lüke, research relief]

Summer term 2020:
Development of an innovation radar for the mobility industry (Part V: shipping industry) [Prof. Dr Walther/Prof. Dr Lüke, research relief]

Winter semester 2019/2020:
Cross-industry application scenarios and perspectives of M2M communication with NGMN (Next Generation Mobile Networks) [Prof. Dr Lüke, research semester]

Summer semester 2019:
Development of an innovation radar for the mobility industry (part IV: commercial vehicle industry) [Prof. Dr Walther/Prof. Dr Lüke, research relief]

Winter term 2018/19:
Development of an innovation radar for the mobility industry (Part III: railway industry) [Prof. Dr Walther/Prof. Dr Lüke, research relief]

Winter term 2017/18:
Development of an innovation radar for the mobility industry (Part II: automotive industry) [Prof. Dr Walther/Prof. Dr Lüke, research relief]

Summer term 2017:
Development of an innovation radar for the mobility industry (Part I: aviation industry) [Prof. Dr Walther/Prof. Dr Lüke, research relief]

• Industrial economics
• Game Theory
• Applied Statistics
• Publications see here

• Comparative law
• Human Rights
• Legal systems of the states of Eastern Europe, Central Asia and the Caucasus