Publications of the Research Unit Corporate Taxation and Public Finance

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  1. Contributions to Edited Volumes and Conference Proceedings // 2002

    Some aspects of harmonizing tax bases in Home State Taxation

    Corporate Taxation and Public Finance
  2. Expertises // 2002

    Systemgerechte Besteuerung von Gewinnen aus der Veräußerung von Anteilen an Kapitalgesellschaften im Halbeinkünfteverfahren

    Corporate Taxation and Public Finance
  3. Discussion and Working Paper // 2002

    The Effect of Social Transfers in Europe: An Empirical Analysis Using Generalized Lorenz Curves

    This Paper aims at examining the impact of different transfers on the income distribution in European countries. An empirical analysis using generalized Lorenz curve comparisons is carried out. The results…

    Corporate Taxation and Public Finance
  4. Discussion and Working Paper // 2002

    The Dynamics of Municipal Fiscal Adjustment

    Corporate Taxation and Public Finance
  5. ZEW Discussion Paper No. 02-81 // 2002

    ICT and International Corporate Taxation: Tax Attributes and Scope of Taxation

    In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of…

    Corporate Taxation and Public Finance
  6. Expertises // 2002

    Einsatzmöglichkeiten hedonischer Techniken in der amtlichen Verbraucherpreisstatistik Deutschlands

    Corporate Taxation and Public Finance
  7. Contributions to Edited Volumes and Conference Proceedings // 2002

    IAS, Maßgeblichkeitsprinzip und Besteuerung - Konsequenzen für die Steuerbelastung und Wettbewerbsfähigkeit deutscher Unternehmen im internationalen Vergleich

    Corporate Taxation and Public Finance
  8. Refereed Journal // 2002

    Grenzüberschreitende Geschäftstätigkeit und effektive Steuerbelastung nach der deutschen Steuerreform

    Corporate Taxation and Public Finance
  9. ZEW Discussion Paper No. 02-78 // 2002

    Hochschulranglisten als Qualitätsindikatoren im Wettbewerb der Hochschulen

    Corporate Taxation and Public Finance