Publications of the Research Unit Corporate Taxation and Public Finance

Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis…

In this paper, we test empirically for strategic behavior among the states using the cash support program Aid to Families with Dependent Children (AFDC). To motivate the empirical work, we adapt Wildasin's [41]…

• Support Schemes for Renewable Energies in Liberalising Electricity Markets
• Corporate Taxation and IAS
• Measuring Core Inflation
• Collective Agreements and Wages in Business-related Services
• ZEW und Heidelberger Druck…

• Weiterhin konjunkturelle Belebung –Impulse für Arbeitsmarkt bleiben aus
• Die voraussichtliche Lage in der EWU
• ZEW Finanzmarkttest: Ergebnisse der Umfrage im November 1999
• Saison und Konjunktur
• Wiedervereinigung:…

• Debate on Effective Tax Burden of Corporations in Europe
• Labour Mobility as Adjustment Mechanism for Euroland?
• Exports in the Service Sector
• Wage Subsidies Have Little Effect on Employment of Low-skilled Workers
• Res…