Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 08-027 // 2008

    Who’s Afraid of an EU Tax and Why? – Revenue System Preferences in the European Parliament

    The EU's revenue system is still typical for an organisation based on international cooperation and stands in contrast to the Union's far advanced legislative and political role. This contrast feeds the debate…

  2. ZEW Discussion Paper No. 08-024 // 2008

    Voter Involvement, Fiscal Autonomy and Public Sector Efficiency: Evidence from German Municipalities

    Over the last 15 years, a rapidly-expanding body of literature has developed in which it is argued that ‘social capital’ positively affects institutional performance. Engagement in social life is argued not only…