Publications of the Research Unit Corporate Taxation and Public Finance

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  1. Non-Refereed Journal // 2014

    Wie weit ist die Verschuldungskrise in der Europäischen Währungsunion überwunden?

    Corporate Taxation and Public Finance
  2. Contributions to Edited Volumes and Conference Proceedings // 2014

    In der Sackgasse? Wege aus der Finanzkrise

    Corporate Taxation and Public Finance
  3. ZEW Discussion Paper No. 14-045 // 2014

    Harmonisierung der Gewinnermittlung in der EU - Analyse der Übergangsregelungen bei Einführung einer Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage

    Corporate Taxation and Public Finance
  4. ZEW Discussion Paper No. 14-047 // 2014

    Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial Statements

    The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany. At the same time,…

    Corporate Taxation and Public Finance
  5. ZEW Discussion Paper No. 14-046 // 2014

    Vorteile einer GKB / GUB außerhalb der Gewinnermittlung - Eine Analyse aus Sicht des deutschen Steuerrechts

    Corporate Taxation and Public Finance
  6. ZEW Discussion Paper No. 14-044 // 2014

    Harmonisierung der Gewinnermittlung in der EU - Die Gewinnermittlungsregeln der Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage (GKB)

    Corporate Taxation and Public Finance
  7. Refereed Journal // 2014

    Using surveys of business perceptions as a guide to growth-enhancing fiscal reforms

    Corporate Taxation and Public Finance
  8. Discussion and Working Paper // 2014

    Compensating the losers of free trade

    Fears of rising wage inequality and job loss loom large in current debates on free trade. Surprisingly, however, there exists little academic research on how to compensate those who lose from free trade.…

    Corporate Taxation and Public Finance
  9. Non-Refereed Journal // 2014

    Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable To Combat International Profit Shifting?

    Corporate Taxation and Public Finance