One goal of German politics is to increase public expenditures for education and research up to a share of 10% of German GDP. From the perspective of rational fiscal policy, public expenditures for…
While the financial crisis is biting into the real economy, more and more companies are expecting, or are already, facing profit downturns. Taxes on non-income values become, in view of decreasing profits, a…
The research project aims at contributing to a better understanding of the effect of political factors on national tax policy. In particular, the interaction of the ideological positions of political…
Within the scope of this project supported by a grant from the Fritz-Thyssen-Stiftung a corporate microsimulation model (ZEW TaxCoMM) will be developed for the ex-ante-evaluation of corporate tax reforms. In…
There is an ongoing debate about the introduction of tax incentives for business research and development (R&D) in Germany. The motivation for such an indirect form of subsidies for R&D depends on the size of…
Germany’s tax policy is increasingly affected by innovative concepts of tax reforms in other European countries. Systems like the flat tax in eastern Europe as well as other tax innovations might have an…
Research on fiscal federalism has accelerated in recent years and produced important results. Nevertheless, many fundamental questions on the (lacking) functionality of certain federal structures are still…
This project examines empirically in how far fairness preferences have an influence on giving behaviour of individuals, especially on the purpose donations go to. To this end we conduct an experiment where…
Pursuing the goals of the Lisbon Strategy, the European Commission addresses the malfunctioning of the Internal Market due to corporate tax obstacles. In this context, effective tax burdens reveal possible…