Publications of the Research Unit Corporate Taxation and Public Finance

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  1. Non-Refereed Journal // 2003

    Hochschulranglisten als Qualitätsindikatoren im Wettbewerb der Hochschulen

    Corporate Taxation and Public Finance
  2. Contributions to Edited Volumes and Conference Proceedings // 2003

    Regionale Verteilungseffekte der Hochschulfinanzierung und ihre Konsequenzen

    Corporate Taxation and Public Finance
  3. ZEW Discussion Paper No. 03-53 // 2003

    The Impact of ICT on Profit Allocation within Multinational Groups: Arm’s Length Pricing or Formula Apportionment?

    The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions. At the same time, transactions and the organisational…

    Corporate Taxation and Public Finance
  4. Non-Refereed Journal // 2003

    Verlängerung der steuerlichen Abschreibungsdauer, Vereinfachung des Abschreibungsverfahrens und Wettbewerbsfähigkeit des Standorts Deutschland

    Corporate Taxation and Public Finance
  5. Contributions to Edited Volumes and Conference Proceedings // 2003

    Corporate Taxes and Economic Inefficiency in Europe

    Corporate Taxation and Public Finance
  6. Non-Refereed Journal // 2003

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

    Corporate Taxation and Public Finance
  7. Non-Refereed Journal // 2003

    Investitionsentscheidungen und Steueraufkommen bei zinsbereinigter Besteuerung

    In recent years, some European countries have relied on elements of an allowance for corporate equity (ACE) in the design of their tax systems. We analyse the effects of ACE-based taxation on rates of return and…

    Corporate Taxation and Public Finance
  8. Expertises // 2003

    Towards a Single Market in Asset Management

    Corporate Taxation and Public Finance
  9. ZEW Discussion Paper No. 03-30 // 2003

    Steueroptimale Rechtsformwahl: Personengesellschaften besser als Kapitalgesellschaften

    Corporate Taxation and Public Finance