Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 15-014 // 2015

    Taxing Investments in the Asia-Pacific Region: The Importance of Cross-Border Taxation and Tax Incentives

    This paper investigates the taxation of investments in the Asia-Pacific region. Our analysis is based on the methodology of Devereux and Griffith (1999, 2003) for determining effective average tax rates. This…

  2. ZEW Discussion Paper No. 15-008 // 2015

    Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees

    This paper studies the evasion of TV license fees in Austria. We exploit border differentials to identify the effect of fees on evasion. Comparing municipalities at the low- and high-fee side of state borders…

  3. 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…

  4. 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…

  5. 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…