Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 23-012 // 2023

    Local Labor Markets as a Taxable Location Factor? Evidence From a Shock to Foreign Labor Supply

    This paper examines how municipal taxes respond to the local impact of a labor market shock. The analysis exploits a commuting policy that liberalized cross-border labor markets between Switzerland and the EU.…

  2. Discussion and Working Paper // 2023

    Public Procurement as an Innovation Policy: Where Do We Stand?

    Economics and innovation scholars have long recognized the potential of public procurement to trigger innovation. To what extent has this potential been realized so far? What can be done to improve the…

  3. Expertises // 2023

    The effectiveness and distributional consequences of excess profit taxes or windfall taxes in light of the Commission's recommendation to Member States

    This study analyses the design and functioning of windfall profit taxes for energy suppliers in the EU. Based on profit data from 2021, the estimated revenue gains from the solidarity contribution amount to 4.4…

  4. ZEW expert brief No. 23-02 // 2023

    Magnitudes and Capital Key Divergence of the Eurosystem’s PSPP/PEPP Purchases

    In this report we update the quantitative analysis of the PEPP and PSPP conduct and analyze whether reinvestments are actually made in accordance to these claims. In prior versions of our report, we have…

  5. Refereed Journal // 2023

    The Distorting Effects of Imputation Systems on Tax Competition in the EU

    The design of corporate income tax systems and thus the taxation of (cross-border) dividends are encompassed within the sovereignty of the Member States of the European Union (EU). However, these rules are…

  6. Discussion and Working Paper // 2023

    Transparency and Policy Competition: Experimental Evidence from German Citizens and Politicians

    A lack of transparency about policy performance can pose a major obstacle to welfare-enhancing policy competition across jurisdictions. In parallel surveys with German citizens and state parliamentarians, we…

  7. ZEW Discussion Paper No. 23-007 // 2023

    Transparency and Policy Competition: Experimental Evidence From German Citizens and Politicians

    A lack of transparency about policy performance can pose a major obstacle to welfare-enhancing policy competition across jurisdictions. In parallel surveys with German citizens and state parliamentarians, we…