Publications of the Research Unit Corporate Taxation and Public Finance

  1. Discussion and Working Paper // 2001

    Political uncertainty and policy innovation

    This paper provides an analysis of the interaction between policy experimentation and political incentives. In particular we ask: how well does a political system with elections work in separating selfish from…

  2. ZEW Discussion Paper No. 01-26 // 2001

    Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten

    The measurement of the effective tax burden on profitable investments encounters many methodological problems. Some of them can be overcome by using an approach presented by Devereux and Griffith. Based on their…