Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // 2013

    Small is Beautiful - Experimental Evidence of Donors' Preferences for Charities

    This paper studies the effect of information about a charity’s size on individuals’ donations to that charity. We conducted a framed field experiment with a non-student sample, in which subjects had the…

  2. ZEW Discussion Paper No. 13-016 // 2013

    Sovereign Risk Premia: The Link Between Fiscal Rules and Stability Culture

    The credibility crisis regarding the sustainability of public debt has transformed the markets for government bonds in the Euro area. A new sensitivity of creditors for the risk of sovereign default has pushed…

  3. ZEW Discussion Paper No. 13-014 // 2013

    The Effects of Public Spending Composition on Firm Productivity

    Good policy advice, in addition to requiring sound theoretical frameworks to identify growthenhancing fiscal reforms, also needs a reliable evidence base. Much of this evidence base has traditionally come from…

  4. ZEW Discussion Paper No. 13-012 // 2013

    Using Surveys of Business Perceptions as a Guide to Growth-Enhancing Fiscal Reforms

    Good policy advice, in addition to requiring sound theoretical frameworks to identify growth-enhancing fiscal reforms, also needs a reliable evidence base. Much of this evidence base has traditionally come from…

  5. ZEW Discussion Paper No. 13-010 // 2013

    Corporate Taxation and the Quality of Research and Development

    In this paper, we analyze the impact of corporate taxation on the location of corporate R&D activity. It is well known that corporate taxes negatively impact on the quantity of corporate R&D investment. Our…