Publications of the Research Unit Corporate Taxation and Public Finance

  1. M&A Report // 2016

    November/December 2016

    • Mergers and Acquisitions in Germany: M&A Index Hits Record High
    • M&A Transactions Decline in the IT Sector
    • Capital Gains Taxes Slow M&A Activities
    • Few Large-Scale Acquisitions in the US Telecommunications Market
  2. ZEW Discussion Paper No. 16-073 // 2016

    Spillover from the Haven: Cross-Border Externalities of Patent Box Regimes Within Multinational Firms

    This paper analyzes externalities of patent box regimes in Europe. Tax reductions in foreign affiliates of a firm that also provide a profit shifting opportunity reduce the user cost of capital and thereby…