The “Corporate Taxation and Public Finance” Research Unit addresses questions related to corporate taxation and empirical public economics within the context of European integration. The overarching research topics addressed in this Unit are the design of optimal tax systems as well as the scope and structure of the public sector. The Research Unit is a leader in Europe for the international comparison of tax burdens thanks to its tax analysis models. Special attention is devoted to European integration processes through the analysis of corporate tax harmonisation, the federal division of responsibilities and fiscal governance. The Unit’s research agenda generates concrete tax and fiscal policy recommendations, thus supporting ZEW’s guiding aim of studying and designing well-performing markets and institutions in Europe.