Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEWnews English edition // 2014

    05/06 - 2014

  2. Expertises // 2014

    2014 Elections to the European Parliament: Economic Challenges for Europe

    In this paper we discuss what needs to be done in a number of key policy areas. Certainly, the EU should focus on fields where benefits for all of Europe can be produced, and should withdraw from policy areas…

  3. Contributions to Edited Volumes and Conference Proceedings // 2014

    Germany: Constraints in the Crisis

  4. Expertises // 2014

    Die Krise im Euroraum nachhaltig überwinden

    The study is divided into three parts. Part 1 quantitatively investigates the adjustment paths of key economic variables in the European crisis countries with a particular focus on growth-relevant factors like…

  5. Non-Refereed Journal // 2014

    The Political Economy of Pension Reform in Armenia

    In this short article, I discuss some of the political economy aspects of the ongoing pension reform in Armenia. The focus is on two opposing forces – taxpayers’ quite significant resistance to the reform…

  6. ZEW Discussion Paper No. 14-019 // 2014

    M&A and the Tax Benefits of Debt-Financing

    The deductibility of interest expenses from the corporate tax base creates an incentive for acquiring companies to finance a takeover with debt. In this paper, I investigate the impact of profit taxation on the…