Publications of the Research Unit Corporate Taxation and Public Finance

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  1. Non-Refereed Journal // 2004

    Unternehmensbesteuerung in den zehn Beitrittsstaaten - Steuerliche Aspekte für Investoren

    Corporate Taxation and Public Finance
  2. Non-Refereed Journal // 2004

    Sollen die Unternehmenssteuern in der EU harmonisiert werden?

    Corporate Taxation and Public Finance
  3. Non-Refereed Journal // 2004

    Konsequenzen der EU-Erweiterung für den Steuerstandort Deutschland, in: Spiegel der Forschung

    Corporate Taxation and Public Finance
  4. Non-Refereed Journal // 2004

    Steuerwettbewerb bringt Vorteile für Europa

    Corporate Taxation and Public Finance
  5. Discussion and Working Paper // 2004

    Labor Market Effects of Economic Integration - The Impact of Re-Unification in German Border Regions

    Corporate Taxation and Public Finance
  6. ZEW Discussion Paper No. 04-76 // 2004

    Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals

    Using a firm-level dataset this paper investigates the impact of taxation on the decision of German multinationals to hold direct investments in other European countries or abroad. Controlling for firm-specific…

    Corporate Taxation and Public Finance
  7. ZEW Discussion Paper No. 04-74 // 2004

    Public Sector Decentralization: Measurement Concepts and Recent International Trends

    This paper deals with the problems encountered in defining and measuring the degree of fiscal decentralization. Drawing on a recent analytical framework of the OECD, different measures of fiscal autonomy and…

    Corporate Taxation and Public Finance
  8. Expertises // 2004

    Eignung von Strukturindikatoren als Instrument zur Bewertung der ökonomischen Performance der EU-Mitgliedstaaten

    Corporate Taxation and Public Finance
  9. Expertises // 2004

    Der IBC Taxation Index 2003 - Eine geographische Erweiterung

    This publication presents the effective tax burden of companies and on highly skilled man power of additional regions in Europe and complements the IBC Taxation Index 2003.

    Corporate Taxation and Public Finance