CORPORATE TAXATION OF HETEROGENEOUS FIRMS Inaugural-Dissertation zur Erlangung des Grades Doctor oeconomiae publicae (Dr. oec. publ.) an der Ludwig-Maximilians-Universität München im Jahr 2009 vorgelegt von Julia Lichtenberg Referent: Prof. Dr. Peter Egger Korreferent: Prof. Dr. Andreas Haufler Promotionsabschlussberatung: 10. Februar 2010 21. September 2009 Nil difficile volenti. Cicero ACKNOWLEDGEMENTS During the last years working on this thesis I have experienced remarkable support, both academically and personally, by a large number of people. First and foremost, I would like to thank my thesis supervisor Professor Peter Egger for his outstanding support and encouragement. He always provided me with very insightful comments and ideas as well as excellent guidance. Professor Peter Egger was and continues to be a real mentor for me. I am also deeply grateful to Professor Andreas Haufler who offered his support and time to serve as second supervisor on my committee and I thank Professor Monika Schnitzer who kindly agreed to complete my thesis committee as third examiner. I am particularly indebted to Hanne Elisabeth Ehmer, my co-author, for inspiring and challenging discussions. Working jointly with her was a great source of motivation and inspiration. Furthermore, I would like to thank her for her friendship over all these years.