Publications of the Research Unit Corporate Taxation and Public Finance

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  1. Expertises // 2003

    Perspektiven für die Weiterentwicklung der Unternehmensbesteuerung in Deutschland

    Corporate Taxation and Public Finance
  2. Expertises // 2003

    The Effective Tax Burden of Companies in the Extended Alpine Space

    This study presents estimates of the effective tax burden of companies located in 143 regions of eight European countries and the United States. It accompanies a study on the effective tax burden on highly…

    Corporate Taxation and Public Finance
  3. Refereed Journal // 2003

    Die Ökologische Steuerreform in Deutschland – ein umweltpolitisches Feigenblatt

    Corporate Taxation and Public Finance
  4. Refereed Journal // 2003

    Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagmodells

    Corporate Taxation and Public Finance
  5. Refereed Journal // 2003

    Law Enforcement and Criminality: Europe vs. USA

    Corporate Taxation and Public Finance
  6. Refereed Journal // 2003

    Consumption vs. Wage Taxation and the Capital Levy

    Corporate Taxation and Public Finance
  7. Non-Refereed Journal // 2003

    Hochschulranglisten als Qualitätsindikatoren im Wettbewerb der Hochschulen

    Corporate Taxation and Public Finance
  8. Contributions to Edited Volumes and Conference Proceedings // 2003

    Regionale Verteilungseffekte der Hochschulfinanzierung und ihre Konsequenzen

    Corporate Taxation and Public Finance
  9. ZEW Discussion Paper No. 03-53 // 2003

    The Impact of ICT on Profit Allocation within Multinational Groups: Arm’s Length Pricing or Formula Apportionment?

    The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions. At the same time, transactions and the organisational…

    Corporate Taxation and Public Finance