Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW policy brief No. 15-02 // 2015

    Reforming the Financing of the European Union

    The debate about reforms of the EU budget and the system of own resources has a long history. Many reform proposals have been made. Some of them are restricted to marginal adjustments of the existing system,…

  2. ZEW policy brief No. 15-01 // 2015

    Fiscal Investment Climate and the Cost of Capital in Germany and the EU

    Encouraging private investment in the EU is currently a primary goal of the European Commission. However, the effectiveness of public policies to stimulate private investment – such as a European Fund for…

  3. Refereed Journal // 2015

    Direct Democracy and Local Government Efficiency

    This paper studies the role of direct democracy in ensuring efficient and cost-effective provision of goods and services in the public sector. The sample consists of the population of municipalities in …

  4. Refereed Journal // 2015

    Partial Fiscal Decentralization and Sub-National Government Fiscal Discipline: Empirical Evidence from OECD Countries

    Recent theoretical research suggests that financing sub-national governments’ expenditure out of own revenue sources is linked to more responsible budgeting, because the financial implications of spending…