Publications of the Research Unit Corporate Taxation and Public Finance

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  1. Refereed Journal // 2008

    State Responsibility and Antitrust in the Energy Charter Treaty: Socialization vs. Liberalization in Bilateral Investment Relations

    This article analyzes state responsibility and antitrust as conflicting forces of investment protection under the Energy Charter Treaty (“ECT”). State responsibility is defined in Articles 22 and 23; it…

    Corporate Taxation and Public Finance
  2. Expertises // 2008

    Study on the Impact of Reforms of Corporate Income Taxation Systems at the EU Level on the Size of the Tax Bases of the EU Companies, using the Model “European Tax Analyzer”

    Corporate Taxation and Public Finance
  3. Contributions to Edited Volumes and Conference Proceedings // 2008

    Tax Science Fiction: Entwicklung der nominalen Steuersätze, internationaler Steuerwettbewerb und Steuerbelastung des Portfolioaktionärs

    Corporate Taxation and Public Finance
  4. Contributions to Edited Volumes and Conference Proceedings // 2008

    Concept and Necessity of a Common Tax Base - an Academic Introduction

    Corporate Taxation and Public Finance
  5. Expertises // 2008

    Problem der kommunalen Verschuldung in der Bundesrepublik Deutschland aufgrund der stetig steigenden Kassenkredite: Lösungsansätze und Handlungsoptionen im internationalen Vergleich

    Corporate Taxation and Public Finance
  6. Expertises // 2008

    Effective Levels of Company Taxation within an Enlarged EU

    Corporate Taxation and Public Finance
  7. ZEW Discussion Paper No. 08-128 // 2008

    FDI and Taxation - A Meta-Study

    Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is…

    Corporate Taxation and Public Finance
  8. ZEW Discussion Paper No. 08-124 // 2008

    The Impact of R&D Tax Incentives on R&D Costs and Income Tax Burden

    The structure of public support to corporate R&D has been rapidly changing over the last decade. Government R&D policies are increasingly oriented towards market signals and competition in order to minimise the…

    Corporate Taxation and Public Finance
  9. ZEW Discussion Paper No. 08-123 // 2008

    What Drives Giving in Extensive Welfare States? The Case of Germany

    Economic approaches explain charitable contributions by assuming that donors are interested in the provision of certain public goods by the respective charity. Indeed, many individuals donate money or time to…

    Corporate Taxation and Public Finance