Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 08-128 // 2008

    FDI and Taxation - A Meta-Study

    Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is…

  2. ZEW Discussion Paper No. 08-124 // 2008

    The Impact of R&D Tax Incentives on R&D Costs and Income Tax Burden

    The structure of public support to corporate R&D has been rapidly changing over the last decade. Government R&D policies are increasingly oriented towards market signals and competition in order to minimise the…

  3. ZEW Discussion Paper No. 08-123 // 2008

    What Drives Giving in Extensive Welfare States? The Case of Germany

    Economic approaches explain charitable contributions by assuming that donors are interested in the provision of certain public goods by the respective charity. Indeed, many individuals donate money or time to…

  4. ZEW Discussion Paper No. 08-117 // 2008

    ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)

    Political discussion in Germany and other European countries revealed the outstanding relevance accorded to revenue and distribution effects of tax reforms in the field of corporate taxation. Both issues are…