Publications of the Research Unit Corporate Taxation and Public Finance

  1. Expertises // 2019

    Evaluierung von Steuervergünstigungen II - Teilbericht E

    Tax benefits (or "tax expenditures") are important, broadly applicable and potentially efficient instruments for creating incentives for private activities and for promoting numerous policy objectives (for…

  2. Expertises // 2019

    Evaluierung von Steuervergünstigungen II - Teilbericht D

    Tax benefits (or "tax expenditures") are important, broadly applicable and potentially efficient instruments for creating incentives for private activities and for promoting numerous policy objectives (for…

  3. Expertises // 2019

    Evaluierung von Steuervergünstigungen II - Teilbericht C

    Tax benefits (or "tax expenditures") are important, broadly applicable and potentially efficient instruments for creating incentives for private activities and for promoting numerous policy objectives (for…

  4. Expertises // 2019

    Evaluierung von Steuervergünstigungen II - Teilbericht B

    Tax benefits (or "tax expenditures") are important, broadly applicable and potentially efficient instruments for creating incentives for private activities and for promoting numerous policy objectives (for…

  5. Expertises // 2019

    Evaluierung von Steuervergünstigungen II - Teilbericht A

    Tax benefits (or "tax expenditures") are important, broadly applicable and potentially efficient instruments for creating incentives for private activities and for promoting numerous policy objectives (for…

  6. Expertises // 2019

    Evaluierung von Steuervergünstigungen II - Ergebnisüberblick

    Tax benefits (or "tax expenditures") are important, broadly applicable and potentially efficient instruments for creating incentives for private activities and for promoting numerous policy objectives (for…

  7. ZEW Discussion Paper No. 19-042 // 2019

    Can European Banks’ Country-by-Country Reports Reveal Profit Shifting? An Analysis of the Information Content of EU Banks’ Disclosures

    We create a novel database of hand-collected information from the country-by-country reports (CbCRs) of more than 100 multinational bank groups headquartered in the EU for 2014-2016. We compare this new dataset…

  8. Refereed Journal // 2019

    Linking savings behavior, confidence and individual feedback: A field experiment in Ethiopia

    In this paper we investigate behavioral constraints to savings among smallholder farmers in rural Ethiopia. Increasing savings by overcoming such behavioral constraints has been documented to have positive…