Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // forthcoming

    Complementary bidding and the collusive arrangement: Evidence from an antitrust investigation

    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…

  2. Contributions to Edited Volumes and Conference Proceedings // forthcoming

    Measuring Democracy

  3. Refereed Journal // forthcoming

    Nudging for Tax Compliance: a Meta-Analysis

    Governments increasingly use nudges to improve tax collection. We synthesise the growing literature on nudging experiments using meta-analytical methods. We find that, relative to the baseline where about a…

  4. ZEW Discussion Paper No. 24-080 // 2024

    Discriminatory Taxation of Investment Funds in the European Union: How the CJEU Case-Law Keeps Ignoring Neutrality

    This paper examines the legal consequences and assesses the economic impact of the differing tax treatment of investment funds in Portugal, Germany, and Luxembourg before and after the Allianzgi-Fonds case…