Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 04-27 // 2004

    International Tax Planning in the Age of ICT

    The increased use of information and communication technologies (ICT) leads to new ways of doing business internationally. Nowadays, firm-specific intangible assets as well as services often constitute the most…

  2. Refereed Journal // 2004

    Social Security Strategies and Redistributive Effects in European Social Transfer Systems

    This paper evaluates the linkage between social security strategies and redistributive effects in EU social transfer systems. It is argued that the various European systems produce different patterns of…

  3. ZEW-Wirtschaftsanalysen Contribution to Edited Volume Vol. 72 // 2004

    Finanzmarktintegration und Wirtschaftsstandort

  4. ZEW Discussion Paper No. 04-18 // 2004

    Agglomeration, Population Size, and the Cost of Providing Public Services: An Empirical Analysis for German States

    This paper is concerned with the question as to what extent population size and density affect the cost of providing public services at the subnational level. Empirical estimates of cost functions are obtained…

  5. ZEW Discussion Paper No. 04-01 // 2004

    The Impact of EMU on Inflation Expectations

    This paper analyses the impact of the monetary regime change from the Bundesbank to the ECB in 1999 on inflation expectations. In the theoretical part, the Barro-Gordon model is used to derive the potential…

  6. Refereed Journal // 2004

    Poverty Alleviation and the Degree of Centralisation in European Schemes of Social Assistance

    In this paper, the relationship between the degree of centralisation and the distributive outcomes in European schemes of social assistance is investigated. For this purpose, a scheme of classification…