Publications of the Research Unit Corporate Taxation and Public Finance

Publications

Refereed Journal // 2006
The Effective Tax Burden of Companies and of Highly Skilled Manpower: Tax Policy Strategies in a Globalised Economy

Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly…

Corporate Taxation and Public Finance
ZEW Discussion Paper No. 06-068 // 2006
The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions

This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect…

Corporate Taxation and Public Finance
ZEW Discussion Paper No. 06-067 // 2006
Taxation and Capital Structure Choice - Evidence from a Panel of German Multinationals

This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals' foreign affiliates. The empirical analysis employs a large panel of affiliates of German…

Corporate Taxation and Public Finance
ZEW Documentation No. 06-05 // 2006
Innovationsbarrieren und internationale Standortmobilität - Eine Studie im Auftrag der IG BCE, Chemieverbände Rheinland-Pfalz und der BASF Aktiengesellschaft

Corporate Taxation and Public Finance
Refereed Journal // 2006
Das common-pool Problem in der EU-Finanzverfassung

Corporate Taxation and Public Finance
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ZEW-Wachstums- und Konjunkturanalysen // 2006
Nr. 3 (September) - 2006
- Kräftige Entwicklung im Jahr 2006 und mäÃŸige Erwartungen für nächstes Jahr
- Die voraussichtliche Lage in der EWU
- Ergebnisse der Augustumfrage 2006
- Konjunktureller Aufschwung setzt sich fort
- Zur Güte mittelfristiger…
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Corporate Taxation and Public Finance ZEW-Economic Report
Non-Refereed Journal // 2006
Die Pläne zur Unternehmenssteuerreform 2008 drohen ihre Ziele zu verfehlen

Corporate Taxation and Public Finance
Monograph // 2006
Die Besteuerung von Personengesellschaften in den EU-Mitgliedstaaten und den USA

Corporate Taxation and Public Finance
ZEW Discussion Paper No. 06-050 // 2006
Expenditure Reform in Industrialised Countries: A Case Study Approach

This study examines reforms of public expenditure in industrialised countries over the past two decades. We distinguish ambitious and timid reformers and analyse in detail reform experiences in eight case…

Corporate Taxation and Public Finance