Publications of the Research Unit Corporate Taxation and Public Finance

  1. Discussion and Working Paper // 2019

    Buyers' Role in Innovation Procurement

    What is the impact of buyers on the performance of innovation procurement? In which phase of the procurement process are buyers most crucial and why? We address these questions by exploiting a novel…

  2. Refereed Journal // 2019

    Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions

    We employ an event study methodology to investigate the capital market reaction to the surprising political decision to adopt a public country-by-country reporting (CbCR) obligation for EU financial…

  3. ZEW Discussion Paper No. 19-025 // 2019

    Biases in Fiscal Multiplier Estimates

    The "true" size of fiscal multipliers is widely debated by economists and policy makers as large (small) multipliers provide arguments to expand (cut) public spending. Within a meta-analytical framework, we ask…