Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 20-028 // 2020

    Austerity and Distributional Policy

    What are the effects of austerity on distributional policy? We exploit the autonomy of Italian municipalities in setting non-linear income taxes and the exogenous introduction of a fiscal rule to show that…

  2. ZEW Discussion Paper No. 20-027 // 2020

    The Incidence of VAT Evasion

    Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a onethird passthrough of the tax burden on prices.…

  3. ZEW expert brief No. 20-07 // 2020

    Simulating the Distributive Effect of the Macron-Merkel-Recovery Fund

    In a joint initiative, the political leaders of France and Germany have proposed to set up a EUR 500 billion fund to support the recovery of the EU economy from the COVID-19 recession. The…

  4. ZEW policy brief No. 20-03 // 2020

    Sharing Economy – Steuerliche Herausforderungen und Lösungsansätze

    The ongoing process of digitalisation has contributed to strong growth in the platform economy. Online mediation platforms enable business interactions among consumers in order to exchange goods and services.…

  5. Refereed Journal // 2020

    The Political Economy of Multilateral Lending to European Regions

    We study the political economy of allocation decisions within a major state investment bank. Our focus is the European Investment Bank (EIB) - "The Bank of the EU" - which is the largest multilateral lending…