Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 08-124 // 2008

    The Impact of R&D Tax Incentives on R&D Costs and Income Tax Burden

    The structure of public support to corporate R&D has been rapidly changing over the last decade. Government R&D policies are increasingly oriented towards market signals and competition in order to minimise the…

  2. ZEW Discussion Paper No. 08-123 // 2008

    What Drives Giving in Extensive Welfare States? The Case of Germany

    Economic approaches explain charitable contributions by assuming that donors are interested in the provision of certain public goods by the respective charity. Indeed, many individuals donate money or time to…

  3. ZEW Discussion Paper No. 08-117 // 2008

    ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)

    Political discussion in Germany and other European countries revealed the outstanding relevance accorded to revenue and distribution effects of tax reforms in the field of corporate taxation. Both issues are…

  4. ZEW Discussion Paper No. 08-108 // 2008

    The Political Economy of Corporate Tax Harmonization – Why Do European Politicians (Dis)like Minimum Tax Rates?

    Political representatives repeatedly argue that globalization might lead to a destructive competition which would result in a "race to the bottom" of corporate tax rates and an insufficient financial endowment…

  5. ZEW Discussion Paper No. 08-104 // 2008

    Which is the Right Dose of EU Cohesion Policy for Economic Growth?

    The European Cohesion Policy aims at promoting economic and social cohesion by reducing the gap between the development levels of the various regions. The ultimate goal is to reach a convergence of regional GDP…

  6. ZEW-Wachstums- und Konjunkturanalysen // 2008

    Nr. 4 (Dezember) - 2008

    • Die Rezession hat Deutschland erfasst
    • Die voraussichtliche Lage in der EWU
    • Ergebnisse der Dezemberumfrage 2008
    • ZEW-IDI fällt auf historischen Tiefstand
    • Zehn Jahre Euro: Neues zu den Handelseffekten der…