Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 15-005 // 2015

    A Note on How to Realize the Full Potential of the EU-SILC Data

    The European Union Statistics on Income and Living Conditions (EU-SILC) is a rotational panel provided by Eurostat that covers variables with a high potential for comparative European labour market and social…

  2. Refereed Journal // 2015

    Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations

    In 2014, 12 European countries are operating Intellectual Property (IP) Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We…

  3. Refereed Journal // 2015

    Revisiting the Link Between Growth and Federalism: A Bayesian Model Averaging Approach

    Following the ambiguous results in the literature aimed at understanding the empirical link between fiscal federalism and economic growth, this paper revisits the question using a Bayesian Model Averaging…