Publications of the Research Unit Corporate Taxation and Public Finance

In this paper we use a simple bureaucracy model of fiscal illusion to analyze the impact of intergovernmental grants on the cost effciency of local jurisdictions. We find that a higher degree of redistribution…

This paper addresses the welfare effects of conditional grants when there is government failure on the subordinate (hereafter regional) level. Government failure on the regional level may occur due to the…

• Konjunktur trotzt Kreditkrise
• Die voraussichtliche Lage in der EWU
• Ergebnisse der Maiumfrage 2008
• Konjunkturaussichten hellen sich auf
• Finanzmarktkrise verändert europäische Bankenlandschaft
• Konjunkturbedingte…

While there is a large and growing number of studies on the determinants of corporate tax rates, the literature has so far ignored the fact that the behavior of governments in setting tax rates is often best…