Publications of the Research Unit Corporate Taxation and Public Finance

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  1. ZEW Discussion Paper No. 06-068 // 2006

    The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions

    This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect…

    Corporate Taxation and Public Finance
  2. ZEW Discussion Paper No. 06-067 // 2006

    Taxation and Capital Structure Choice - Evidence from a Panel of German Multinationals

    This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals' foreign affiliates. The empirical analysis employs a large panel of affiliates of German…

    Corporate Taxation and Public Finance
  3. ZEW Documentation No. 06-05 // 2006

    Innovationsbarrieren und internationale Standortmobilität - Eine Studie im Auftrag der IG BCE, Chemieverbände Rheinland-Pfalz und der BASF Aktiengesellschaft

    Corporate Taxation and Public Finance
  4. Refereed Journal // 2006

    Das common-pool Problem in der EU-Finanzverfassung

    Corporate Taxation and Public Finance
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    ZEW-Wachstums- und Konjunkturanalysen // 2006

    Nr. 3 (September) - 2006

    • Kräftige Entwicklung im Jahr 2006 und mäßige Erwartungen für nächstes Jahr
    • Die voraussichtliche Lage in der EWU
    • Ergebnisse der Augustumfrage 2006
    • Konjunktureller Aufschwung setzt sich fort
    • Zur Güte mittelfristiger…
    Download file (in German only)
    (PDF, 206 KB)
    Corporate Taxation and Public Finance ZEW-Economic Report
  6. Non-Refereed Journal // 2006

    Die Pläne zur Unternehmenssteuerreform 2008 drohen ihre Ziele zu verfehlen

    Corporate Taxation and Public Finance
  7. Monograph // 2006

    Die Besteuerung von Personengesellschaften in den EU-Mitgliedstaaten und den USA

    Corporate Taxation and Public Finance
  8. ZEW Discussion Paper No. 06-050 // 2006

    Expenditure Reform in Industrialised Countries: A Case Study Approach

    This study examines reforms of public expenditure in industrialised countries over the past two decades. We distinguish ambitious and timid reformers and analyse in detail reform experiences in eight case…

    Corporate Taxation and Public Finance
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    ZEWnews English edition // 2006

    No. 3 - 2006

    • New ZEW DocNet Qualifies Talented Young Researchers
    • Fiscal Policy in the new EU States: Baltic States and Slovenia Frontrunners
    • Cultural Stumbling Blocks to the Internationalisation of Innovations
    • Wage Inequality…
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    (PDF, 217 KB)
    Corporate Taxation and Public Finance Innovation Labour Market