Publications of the Research Unit Corporate Taxation and Public Finance

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  1. ZEW Discussion Paper No. 06-084 // 2006

    Transfer Pricing of Intrafirm Sales as a Profit Shifting Channel - Evidence from German Firm Data

    This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important channel of company tax planning. A simple theoretical model, considering profit shifting…

    Corporate Taxation and Public Finance
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    ZEW-Wachstums- und Konjunkturanalysen // 2006

    Nr. 4 (Dezember) - 2006

    • Wie lange hält der Aufschwung an?
    • Die voraussichtliche Lage in der EWU
    • Ergebnisse der Novemberumfrage 2006
    • Konjunkturelle Lage stabilisiert sich
    • Ursachen der regionalen Umverteilung von Humankapital in Deutschland
    • C…
    Download file (in German only)
    (PDF, 206 KB)
    Corporate Taxation and Public Finance
  3. Expertises // 2006

    Reform der Einkommens- und Unternehmensbesteuerung durch die Duale Einkommensteuer

    Corporate Taxation and Public Finance
  4. Non-Refereed Journal // 2006

    Eckpunkte der Unternehmenssteuerreform 2008 - Tarifbelastung sinkt auf ca. 30 % / Gegenfinanzierungsmaßnahmen betreffen vor allem Zinsen und Abschreibungen / Großer Wurf bleibt aus

    Corporate Taxation and Public Finance
  5. Discussion and Working Paper // 2006

    Taxation and Capital Structure Choice - Evidence from a Panel of German Multinationals

    Corporate Taxation and Public Finance
  6. Discussion and Working Paper // 2006

    The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions

    Corporate Taxation and Public Finance
  7. Contributions to Edited Volumes and Conference Proceedings // 2006

    Auswirkungen einer Länderfusion auf die öffentlichen Finanzen am Beispiel von Schleswig-Holstein und Hamburg

    Corporate Taxation and Public Finance
  8. Monograph // 2006

    Reform der Einkommens- und Unternehmensbesteuerung durch die Duale Einkommensteuer

    Corporate Taxation and Public Finance
  9. ZEW Discussion Paper No. 06-075 // 2006

    German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules - A Difference-in-Differences Approach

    This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing…

    Corporate Taxation and Public Finance