Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 19-020 // 2019

    Birthplace Diversity and Team Performance

    We present a simple model to illustrate how birthplace diversity may affect team performance. The model assumes that birthplace diversity increases the stock of available knowledge due to skill complementarities…

  2. Refereed Journal // 2019

    A Call to Action: From Evolution to Revolution on the Common Reporting Standard

    As a result of technical development and globalization, investing abroad has become much more accessible, and thus, an important channel for transferring wealth and income to offshore locations with the aim to…

  3. China Economic Panel (CEP) // 2019

    May 2019

    • Expectations for Chinese Economy Continue to Improve: CEP Indicator Has Risen to a New Reading of 1.7 Points
    • 30 analysts participated in the May survey, which was conducted during the period 2 till 16 May 2019
  4. ZEW Discussion Paper No. 19-013 // 2019

    Fiscal Policy and the Assessment of Output Gaps in Real Time: An Exercise in Risk Management

    Fiscal policymakers are expected to conduct countercyclical policies to mitigate cyclical fluctuations of output, but the assessment of cyclical conditions in real time is subject to considerable uncertainty.…

  5. ZEW Discussion Paper No. 19-010 // 2019

    Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation

    The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing…