Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 19-058 // 2019

    Do People Really Want a Simple Tax System? Evidence on Preferences Towards Income Tax Simplification

    We study preferences for tax simplification using new survey and experimental data for a representative sample of the German population. General wisdom seems to suggest that most tax systems are overly complex…

  2. ZEW Discussion Paper No. 19-057 // 2019

    Bureaucratic Competence and Procurement Outcomes

    To what extent does a more competent public bureaucracy contribute to better economic outcomes? We address this question in the context of the US federal procurement of services and works, by combining…

  3. Discussion and Working Paper // 2019

    Euro Area Reform Preferences of Central and Eastern European Economic Experts

    This study explores the positions of economic experts from Central and Eastern European (CEE) Member States in the euro reform debate. Given the dominant voices from French and German politicians and acacemics…

  4. ZEW Discussion Paper No. 19-055 // 2019

    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…