Michael Lang's research project is entitled "The legal position of the taxpayer after BEPS - A legal study taking into account economic aspects". The abbreviation BEPS is short for "Base Erosion and Profit Shifting". A corresponding initiative by the OECD and G20 has devised various measures to strengthen international tax standards and prevent unfair tax competition.

As a result, companies now have less wiggle room for tax planning. However, the new measures may also make it more likely that tax authorities from several countries have access to the same profits, exposing companies to double or multiple taxation. In this research project, Michael Lang analyzes how the new global regulations affect the legal position of taxpayers and, in particular, their legal protection.

In her project "Inequalities in the take-up of the long-term care allowance in Austria", Astrid Pennerstorfer looks at the long-term care allowance (“Pflegegeld”) in Austria: In 2023, 476,228 people received this benefit, with an average amount of 535 euros per month. The allowance is awarded in seven levels depending on the need for care. In a study conducted in 2023, the WU researcher identified regional inequalities in the use and distribution of care allowance.

Building on this study, the project aims to use a mixed-methods design to quantify the extent to which care allowance is unclaimed and to better understand the reasons for this. In particular, the barriers in the process leading to the application and the hurdles in checking eligibility are examined.