Publications of the Research Unit Corporate Taxation and Public Finance

Publications

Contributions to Edited Volumes and Conference Proceedings // 2001
Local Taxation and Fiscal Revenue Sharing: The Case of German Business Taxation

Corporate Taxation and Public Finance
Discussion and Working Paper // 2001
Political uncertainty and policy innovation

This paper provides an analysis of the interaction between policy experimentation and political incentives. In particular we ask: how well does a political system with elections work in separating selfish from…

Corporate Taxation and Public Finance
Refereed Journal // 2001
Methoden zur Messung und zum Vergleich von internationalen Steuerbelastungen

Corporate Taxation and Public Finance
Monograph // 2001
Company Taxation in the Internal Market

Corporate Taxation and Public Finance
Monograph // 2001
Die Steuerbelastung von Unternehmen in ausgewählten Regionen des erweiterten Alpenraumes

Corporate Taxation and Public Finance
Discussion and Working Paper // 2001
Methoden zur Messung und zum Vergleich von internationalen Steuerbelastungen

Corporate Taxation and Public Finance
ZEW Discussion Paper No. 01-26 // 2001
Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten

The measurement of the effective tax burden on profitable investments encounters many methodological problems. Some of them can be overcome by using an approach presented by Devereux and Griffith. Based on their…

Corporate Taxation and Public Finance
ZEW Discussion Paper No. 01-11 // 2001
Fiscal Externalities in Local Tax Competition: Empirical Evidence from a Panel of German Jurisdictions

This paper is concerned with fiscal externalities arising from local taxation of a mobile factor. Using a panel of more 1100 local jurisdictions it provides empirical evidence on how the local tax rate as well…

Corporate Taxation and Public Finance
Refereed Journal // 2001
Local business taxation and competition for capital: the choice of the tax rate

Also available as CESifo Discussion Paper, No.440

Corporate Taxation and Public Finance