Publications of the Research Unit Corporate Taxation and Public Finance

  1. Contributions to Edited Volumes and Conference Proceedings // 2012

    Nuclear Power Contracts and International Cooperation: Analyzing Innovation and Social Distribution in Russian Foreign Policy

    What is the role of nuclear contracts in Russian foreign policy? This chapter analyzes the political economy of nuclear power regulation in Russia and its implications for Russian foreign policy when it comes to…

  2. ZEW Discussion Paper No. 12-057 // 2012

    Form Follows Function? Evidence on Tax Savings by Multinational Holding Structures

    Form follows function is a principle usually associated with modern architecture and industrial design. According to that principle, the shape of a building or an object should be primarily based on its…

  3. ZEWnews English edition // 2012

    07/08 - 2012

    • Patents versus Secrecy: Heterogeneous Costs of Disclosure and the Propensity to Patent
    • Broad Funding for Product Innovation Pays Off
    • The Positive and Negative Effects of Market Concentration on Investment Funds
    • Que…
  4. ZEW Discussion Paper No. 12-051 // 2012

    Book-tax Conformity: Empirical Evidence from Germany

    Book-tax conformity is an old issue in Germany. For more than one hundred years the determination of corporate taxable income has been characterized by the so-called Maßgeblichkeitsprinzip, which governs the…