Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 24-080 // 2024

    Discriminatory Taxation of Investment Funds in the European Union: How the CJEU Case-Law Keeps Ignoring Neutrality

    This paper examines the legal consequences and assesses the economic impact of the differing tax treatment of investment funds in Portugal, Germany, and Luxembourg before and after the Allianzgi-Fonds case…

  2. Discussion and Working Paper // 2024

    Leveling the Playing Field? A Qualitative and Quantitative Examination of the EU Directive on Public Country-by-Country Reporting

    The recent enactment of Directive 2021/2101 by the EU introduces a public Country-by-Country Reporting (CbCR) regime, with the aim of promoting a level playing field for businesses operating within the EU Single…

  3. Refereed Journal // 2024

    Die Schuldenfinanzierung von NextGenerationEU: Gekommen, um zu bleiben?

    With NextGenerationEU (NGEU), macroeconomically significant debt has been incurred via the European Union (EU) budget for the first time. It is controversial whether this marks the start of continuous EU debt.…

  4. Refereed Journal // 2024

    Information Frictions and Learning Dynamics: Evidence from Tax Bunching in Ecuador

    We examine how taxpayers learn to minimize personal income tax payments in the context of a rapidly formalizing economy with an expanding tax base. Initially, take-up of possible generous tax deductions is low…

  5. ZEW Discussion Paper No. 24-067 // 2024

    The Role of Administrative Capacity for an Effective Implementation of EU Cohesion Policy

    This reflection paper examines the influence of administrative capacity on the absorption and effective use of Cohesion Policy funds. First, it examines the current level of absorption of Cohesion Policy funds…