Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 17-062 // 2017

    Impact of Controlled Foreign Corporation Rules on Post-acquisition Investment and Profit Shifting in Targets

    We investigate real investment, financial revenues and profits in formerly domestic firms once they enter a multinational entity (MNE) through an acquisition. We argue that following the acquisition, those…

  2. ZEW Discussion Paper No. 17-059 // 2017

    European Monetary Union Reform Preferences of French and German Parliamentarians

    This study analyzes results from an original survey of members of the French and German parliaments (Assemblée Nationale, Sénat and Bundestag) on economic policies and institutions of the Eurozone. We find that…

  3. ZEW Discussion Paper No. 17-046 // 2017

    Tax Incentives for Research and Development and Their Use in Tax Planning

    This study provides a comprehensive analysis of various aspects of R&D tax incentives. It explains the economic justification behind the state support of research and development and summarizes its main types.…