Publications of the Research Unit Corporate Taxation and Public Finance

  1. Discussion and Working Paper // 2013

    Paid and unpaid labor in non-profit organizations: Does the substitution effect exist?

    In nonprofit organizations (NPOs) volunteers often work alongside paid workers. Such a coproduction setting can lead to tension between the two worker groups. This paper examines for the first time if and how…

  2. ZEW Discussion Paper No. 13-078 // 2013

    Profit Shifting and "Aggressive" Tax Planning by Multinational Firms: Issues and Options for Reform

    Google, Apple and other highly profitable multinationals are able to drastically reduce their tax burden on worldwide income by shifting profits from high- to low-tax countries. Reports on these tax avoidance…