Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 24-040 // 2024

    The Recovery and Resilience Facility: Key Innovations and the Interplay With Cohesion Policy

    With the aim of contributing to the ongoing discussions on the future of post-2027 Cohesion Policy (CP), this chapter delves into the functioning of the Recovery and Resilience Facility (RRF). It examines the…

  2. ZEW Discussion Paper No. 24-039 // 2024

    The Distributional Effects of Place-Based Policies in the EU

    This chapter examines the distributional effects of place-based policies in the EU. In a first step, it characterizes existing income inequalities in the EU and distinguishes between their interregional and…

  3. ZEW Discussion Paper No. 24-038 // 2024

    The Fiscal Architecture of the EU Cohesion Policy

    In its current setup, the European Union is often characterised as slow, decision-impeding, inefficient and therefore not really ready for enlargement. The pandemic, the war in Ukraine, the energy crisis and the…

  4. ZEW Discussion Paper No. 24-034 // 2024

    Enhancing Objectivity and Decision Relevance: A Better Framework for Evaluating Cohesion Policies

    By international comparison as well as compared to other EU policies, the EU‘s Cohesion Policy (CP) evaluation system is far developed and institutionalized. This paper analyses the remaining gaps and…

  5. ZEW Discussion Paper No. 24-030 // 2024

    Political Consequences of (Consumer) Debt Relief

    Many governments operate consumer debt relief programs, often timed to match the election cycle, but their political effects are not well understood. We ask if debt relief can influence elections in democracies.…

  6. Refereed Journal // 2024

    The Tax Attractiveness of EU Locations for Corporate Investments: A Stocktaking of Past Developments and Recent Reforms

    In this paper, we illustrate the tax attractiveness of EU countries as investment locations over time in terms of effective average tax rates and evaluate potential tax reform options. Our quantitative…

  7. ZEW Discussion Paper No. 24-026 // 2024

    Left-Wing Butter vs. Right-Wing Guns – Government Ideology and Disaggregated Military Expenditure

    This article demonstrates that the influence of government ideology on military expenditures is more nuanced than it was shown in previous research and using only aggregated military expenditures may provide…