Publications of the Research Unit Corporate Taxation and Public Finance

  1. Discussion and Working Paper // 2024

    Procuring Survival

    We investigate the impact of public procurement on business survival. Using Italy as a laboratory, we construct a large-scale dataset of firms—covering balance-sheet, income-statement, and administrative…

  2. Refereed Journal // 2024

    How Do Investors Value the Publication of Tax Information? Evidence from the European Public Country-by-Country Reporting

    We examine the costs associated with public disclosure, as opposed to confidential reporting, of tax country-by-country reporting (CbCR) information. Our study addresses a critical knowledge gap, considering the…

  3. ZEW policy brief No. 24-09 // 2024

    Mehr finanzielle Spielräume, mehr öffentliche Investitionen?

    Forderungen nach Lockerungen der Schuldenbremse haben seit dem Urteil des Bundesverfassungsgerichts zum zweiten Nachtragshaushalt 2021 Auftrieb erhalten. Oft wird argumentiert, dass die Schuldenbremse wichtige…

  4. Refereed Journal // 2024

    Die Zukunftsquote: Ein neuer Kompass für den Bundeshaushalt

    In diesem Beitrag beschreiben Albrecht Bohne, Friedrich Heinemann, Thomas Niebel und Michael Thöne das Konzept und die Implementierung einer „Zukunftsquote“ als einen möglichen neuen Kompass zur Bewertung von…

  5. ZEW Monthly // 2024

    06/2024 — Public Finances

    Rarely has a federal budget been subject to so much controversy as that for the coming year. Since the Federal Constitutional Court’s ruling in November 2023 on the federal government’s supplementary budget,…

  6. ZEW Discussion Paper No. 24-037 // 2024

    Evidence-Based Policy or Beauty Contest? An LLM-Based Meta-Analysis of EU Cohesion Policy Evaluations

    Independent and high-quality evaluations of government policies are an important input for designing evidence-based policy. Lack of incentives and institutions to write such evaluations, on the other hand, carry…

  7. ZEW policy brief No. 24-08 // 2024

    How to Make Evaluations of EU Cohesion Policy More Credible

    The EU’s Cohesion Policy (CP) intends to promote European economic, social, and territorial cohesion. The policy occupies about a third of the EU budget and it is the most evaluated of all EU policies. With the…

  8. ZEW Discussion Paper No. 24-042 // 2024

    Cohesion Policy and the Principle of Subsidiarity – A Legal Analysis

    This report addresses the legal aspects of how the EU’s Cohesion Policy has changed over the past decade, exploring the legal argumentation behind its transformation. Cohesion Policy used to be understood as a…