Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 06-030 // 2006

    Economic Effects of VAT Reform in Germany

    In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the…

  2. ZEW Discussion Paper No. 06-013 // 2006

    Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany

    Recent literature has emphasized that redistributive grant systems may tend to internalize fiscal externalities arising from tax competition. This paper further explores the conditions under which local grant…

  3. ZEW Discussion Paper No. 06-012 // 2006

    The Drivers of Deregulation in the Era of Globalization

    This paper treats the question to what extent globalization trends restrict a countryspecific regulation policy in industrial countries. The empirical analysis makes use of recently collected regulation…

  4. Refereed Journal // 2006

    Competition in the public school sector: Evidence on strategic interaction among US school districts

    This paper provides evidence on strategic interaction among local school districts. The analysis makes use of a significant change in the institutional environment for school districts in Michigan in 1996,…