Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 14-047 // 2014

    Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial Statements

    The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany. At the same time,…

  2. Discussion and Working Paper // 2014

    Compensating the losers of free trade

    Fears of rising wage inequality and job loss loom large in current debates on free trade. Surprisingly, however, there exists little academic research on how to compensate those who lose from free trade.…

  3. ZEW Discussion Paper No. 14-034 // 2014

    Fiscal Rules and Compliance Expectations – Evidence for the German Debt Brake

    Fiscal rules have become popular to limit deficits and high debt burdens in industrialized countries. A growing literature examines their impact based on aggregate fiscal performance. So far, no evidence exists…