Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 19-025 // 2019

    Biases in Fiscal Multiplier Estimates

    The "true" size of fiscal multipliers is widely debated by economists and policy makers as large (small) multipliers provide arguments to expand (cut) public spending. Within a meta-analytical framework, we ask…

  2. ZEW policy brief No. 19-05 // 2019

    Is Mandatory Country-by-Country Reporting Effective? – Early Evidence on the Economic Responses by Multinational Firms

    Over the past decade, policymakers, non-profit organizations, and the media have demanded greater transparency by multinational firms regarding their global operations and tax payments. These demands are…

  3. ZEW Discussion Paper No. 19-020 // 2019

    Birthplace Diversity and Team Performance

    We present a simple model to illustrate how birthplace diversity may affect team performance. The model assumes that birthplace diversity increases the stock of available knowledge due to skill complementarities…

  4. Refereed Journal // 2019

    A Call to Action: From Evolution to Revolution on the Common Reporting Standard

    As a result of technical development and globalization, investing abroad has become much more accessible, and thus, an important channel for transferring wealth and income to offshore locations with the aim to…

  5. China Economic Panel (CEP) // 2019

    May 2019

    • Expectations for Chinese Economy Continue to Improve: CEP Indicator Has Risen to a New Reading of 1.7 Points
    • 30 analysts participated in the May survey, which was conducted during the period 2 till 16 May 2019