Projects of the Research Unit Corporate Taxation and Public Finance

Laufende Projekte

1. Project // 01.02. – 01.06.2025

   Energy as a Location Factor – A Comparison of Countries – Update 2025

   Since the beginning of the energy crisis, the structure of energy imports has changed significantly. After a highly volatile phase with temporary price spikes, electricity and gas prices have stabilised at a new…

   01.02. – 01.06.2025

   Corporate Taxation and Public Finance
2. Project // 01.02.2025 – 31.01.2027

   The role of fiscal policy for monetary decision making in the ECB – Empirical diagnosis and monitoring ECB transparency

   The ECB has become a significant fiscal actor through its bond-purchase programs, which commenced in 2010 and culminated in the 2022 decision regarding the Transmission Protection Instrument (TPI). The Governing…

   01.02.2025 – 31.01.2027

   Corporate Taxation and Public Finance
3. Project // 01.01. – 01.10.2025

   Bundesländerindex Stiftung Familienunternehmen 2025

   The current focus in the public evaluation of state governments and administrations lies on the services provided to citizens. However, this does not comprise whether and to what extent federal states perform with…

   01.01. – 01.10.2025

   Corporate Taxation and Public Finance
4. Project // 10.12.2024 – 30.06.2025

   Tax incentives and investment in the EU: best practices and ways to stimulate private investments and prevent harmful tax practices

   Governments worldwide increasingly rely on tax incentives to promote private R&D and innovation investment. Tax incentives make eligible investments financially advantageous to firms, aiming to drive growth, but…

   10.12.2024 – 30.06.2025

   Corporate Taxation and Public Finance
5. Project // 01.10. – 01.12.2024

   Expertise on Germany's tax challenges as a business location

   
     

   The latest Mannheim Tax Index shows that Germany is falling further behind in international tax competition for large companies and now has one of the highest corporate tax burdens in an international…

   01.10. – 01.12.2024

   Corporate Taxation and Public Finance
6. Project // 01.02.2024 – 31.01.2026

   BAK Taxation Index 2024/2025

   In the context of a growing international economic integration, taxation becomes a more and more central factor in the competition of regions and countries for international investment and skilled employees. From…

   01.02.2024 – 31.01.2026

   Corporate Taxation and Public Finance
7. Project // 01.12.2023 – 01.12.2027

   The Provision of Effective Tax Rates and Related Supporting Services – Backward-looking Effective Tax Rates

   In its Communication on Business Taxation in the 21st Century, the European Commission emphasises the need for a sound, efficient and fair tax framework that meets public financing needs while supporting recovery,…

   01.12.2023 – 01.12.2027

   Corporate Taxation and Public Finance
8. Project // 01.09.2022 – 31.12.2024

   Digitalization, tax savings and competition effects

   Broad empirical evidence illustrates increasing market concentration since the 90s. Previous literature has highlighted the prominent role of technology, increasing barriers to entry, lax or ineffective…

   01.09.2022 – 31.12.2024

   Corporate Taxation and Public Finance

Abgeschlossene Projekte

1. Project // 01.06.2024 – 28.02.2025

   Country Index for Family Enterprises – Update 2024

   In the year 2006, ZEW had developed the Country Index for Family Enterprises on behalf of the Stiftung Familienunternehmen. The objective of this index is an international comparison of investment locations from…

   01.06.2024 – 28.02.2025

   Corporate Taxation and Public Finance