Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // 2024

    What Are the Priorities of Bureaucrats? Evidence from Conjoint Experiments with Procurement Officials

    While effective bureaucracy is crucial for state capacity, its decision-making remains a black box. We elicit preferences of 900+ real-world public procurement officials in Finland and Germany. This is an…

  2. ZEW Monthly // 2024

    08/2024 — Taxation

    Taxes are a central element of economic policy and significantly impact a country’s competitiveness. In the face of global changes such as increasing digitalisation, climate change, and an ageing population, tax…

  3. ZEW Discussion Paper No. 24-054 // 2024

    Nudging for Tax Compliance: A Meta-Analysis

    Governments increasingly use nudges to improve tax collection. We synthesize the growing literature that evaluates nudging experiments using meta-analytical methods. We find that simple reminders increase the…

  4. ZEW Discussion Paper No. 24-050 // 2024

    On the Role of EU Cohesion Policy for Climate Policy

    Cohesion policy in the European Union (EU) has been widely accepted as a tool to advance the catch-up process, i.e., helping member countries with lower GDP per capita to grow faster economically in order to…

  5. ZEW Discussion Paper No. 24-048 // 2024

    Constraining and Enabling Factors of a Successful Regional Policy in Europe

    Recent papers show that the impact of Cohesion Policy is not uniform in space but larger, smaller or insignificant depending on the regions. These outcomes mostly depend on the characteristics of each territory…

  6. ZEW policy brief No. 24-10 // 2024

    Rethinking EU Cohesion Policy

    Cohesion Policy (CP) has been a central economic policy tool of the EU for several decades. In the current context of fundamental challenges facing the EU, and ahead of the next seven-year budgetary cycle,…

  7. Refereed Journal // 2024

    The regional economics of mineral resource wealth in Africa

    We study the regional economics of mineral resource activity in Africa. Using geocoded data on mine openings and closures in Africa, we document that mining regions experience local economic booms while a mine…