Publications of the Research Unit Corporate Taxation and Public Finance

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  1. Non-Refereed Journal // 2018

    Going for the Wallet? Rule-of-Law Conditionality in the Next EU Multiannual Financial Framework

    Corporate Taxation and Public Finance
  2. Expertises // 2018

    Effective Tax Levels Using the Devereux/Griffith Methodology - Update 2017

    The aim of this study is to determine effective tax rates for the 28 EU countries as well as Switzerland, Norway, Republic of Macedonia, Turkey, USA, Canada and Japan. The calculation of domestic and…

    Corporate Taxation and Public Finance
  3. Expertises // 2018

    Länderindex Familienunternehmen - Standortfaktoren in Emerging Markets

    Corporate Taxation and Public Finance
  4. ZEW Discussion Paper No. 18-046 // 2018

    Capital Gains Taxation and Funding for Start-Ups

    We examine how capital gains taxes affect investment in start-up (i.e., pre-IPO) firms. Using data on capital raised by start-up firms in individual funding rounds, we estimate the effect of the SBJA of 2010,…

    Corporate Taxation and Public Finance
  5. Non-Refereed Journal // 2018

    Kreise gewachsen – Bilanz durchwachsen: Zehn Jahre Kreisgebietsreformen in Sachsen und Sachsen-Anhalt

    Corporate Taxation and Public Finance
  6. Discussion and Working Paper // 2018

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

    Corporate Taxation and Public Finance
  7. Expertises // 2018

    Analyse der US-Steuerreform

    Corporate Taxation and Public Finance
  8. Discussion and Working Paper // 2018

    Deutsche, Franzosen, Italiener - und Europäer? Zur Entwicklung europäischer Identität

    Corporate Taxation and Public Finance
  9. Expertises // 2018

    What a Feeling?! How to Promote ‘European Identity’

    Corporate Taxation and Public Finance