Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Economic Studies Vol. 34 // 2006

    Decentralised Government in an Integrating World

    The book offers a comprehensive empirical analysis of the determinants of changes in the distribution of expenditure and revenue-raising powers among fiscal tiers in OECD countries. Using a new indicator of…

  2. Refereed Journal // 2006

    Policy innovation in local jurisdictions: Testing for neighbourhood influence in school choice policies

    Before making difficult decisions, individuals tend to collect information on decision makers in reference groups. With respect to policy innovations in a decentralized public sector, this may give rise to…

  3. Refereed Journal // 2006

    European Schemes of Social Assistance: An Empirical Analysis of Set-Ups and Distributive Impacts

    This paper analyses the distributive impacts of various statutory and institutional settings of European schemes of social assistance. For this purpose, two sets of classifications of European schemes of social…

  4. ZEW Discussion Paper No. 06-022 // 2006

    Panel Tests for Unit Roots in Hours Worked

    Hours worked is a time series of interest in many empirical investigations of the macroeconomy. Estimates of macro elasticities of labour supply, for example, build on this variable. Other empirical applications…

  5. ZEW-Wachstums- und Konjunkturanalysen // 2006

    Nr. 1 (März) - 2006

    • Vorübergehende Konjunkturbelebung im Jahr 2006
    • Die voraussichtliche Lage in der EWU
    • ZEW-Finanzmarkttest: Ergebnisse der Märzumfrage 2006
    • Dienstleister der Informationsgesellschaft: Konjunkturelle Stabilisierung und…
  6. ZEWnews English edition // 2006

    No. 1 - 2006

    • International Tax Competition Reduces Company Tax Burden
    • One Year of the German Freeway Toll for Trucks – an Evaluation
    • Exploiting SME Innovation Potentials
    • Putting a Price on Takeover Rumours
    • From Oil Price…
  7. ZEW Discussion Paper No. 05-31 // 2005

    The Effective Tax Burden of Companiesand on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy

    Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly…