Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // 2004

    Poverty Alleviation and the Degree of Centralisation in European Schemes of Social Assistance

    In this paper, the relationship between the degree of centralisation and the distributive outcomes in European schemes of social assistance is investigated. For this purpose, a scheme of classification…

  2. Refereed Journal // 2004

    EU enlargement and immigration

    This paper assesses the consequences of EU enlargement for East West migration. It is argued that expectations on future economic, social and political variables are crucial for immediate immigration.…

  3. ZEW Discussion Paper No. 04-59 // 2004

    A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower

    A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between total remuneration and disposable income, is computed. Income…

  4. ZEWnews English edition // 2004

    No. 4 - 2004