Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 18-027 // 2018

    Subnational Border Reforms and Economic Development in Africa

    Arbitrarily designed borders have been identified by a recent literature as an important reason why sub-Saharan Africa remains one of the poorest regions on the globe. Accordingly, border changes may be a way to…

  2. Non-Refereed Journal // 2018

    Implications of the US Tax Reform for Transatlantic FDI

    On 22 December 2017 President Trump signed the Tax Cuts and Jobs Act. This corporate tax reform can be considered the most significant amendment of the US corporate tax code since 1986. Besides the reduction of…