Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 14-126 // 2014

    Haircut Size, Haircut Type and the Probability of Serial Sovereign Debt Restructurings

    This paper complements the empirical literature on sovereign debt restructurings by analyzing potential determinants of (near-term) follow-up restructurings after a restructuring has taken place. The probability…

  2. ZEW Discussion Paper No. 14-122 // 2014

    Real-Time Macro Monitoring and Fiscal Policy

    This paper considers the effects of inaccurate real-time output data on fiscal policy, both with respect to budgetary planning and fiscal surveillance. As newer and better information becomes available, output…

  3. ZEW Discussion Paper No. 14-114 // 2014

    Tax Planning of R&D Intensive Multinationals

    The allocation of management and control in the business decision process finds expression in the coordination intensity between agents in the firm. We develop and test a theory, based on the organizational…

  4. ZEW Discussion Paper No. 14-112 // 2014

    Gemeinsame Körperschaftsteuer- Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen

    Am 16. März 2011 hat die Europäische Kommission einen Richtlinienentwurf (RLE) für eine "Gemeinsame Konsolidierte Körperschaftsteuer-Bemessungsgrundlage (GKKB)" vorgelegt. Die darin enthaltenen Normen zur…