Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // 2012

    Value for Money? German Local Government Efficiency in a Comparative Perspective

    In this article, we investigate the cost efficiency of German local governments in the state of Baden-Wu¨ rttemberg in 2004 using a stochastic frontier approach. Besides being the first study on German data,…

  2. Refereed Journal // 2011

    Aid effectiveness and the soft budget constraint: EU development aid to the former Soviet Union

    Aid effectiveness is defined as contractual completeness. EU development aid constitutes the new soft budget constraint in the former Soviet Union. Transnational sovereignty means that development policy is…