Publications of the Research Unit Corporate Taxation and Public Finance

Clustered bids and a missing mass of nearly tied bids have both been proposed as markers of collusion. We present causal empirical evidence from an actual pro- curement cartel that bidding involves both…

Scholars and policymakers have long recognized the potential of public procurement as an industrial policy tool to incentivize innovation. However, it remains unclear to what extent this potential has been…

In international comparison, Germany is considered a latecomer when it comes to performance budgeting. After clarifying the central concepts of goal- and impact-oriented budgeting and its historical foundations,…

This study investigates how elements of a survey invitation message targeted to businesses influence their participation in a self-administered web survey. We implement a full factorial experiment varying five…