Publications of the Research Unit Corporate Taxation and Public Finance

Publications

ZEW Discussion Paper No. 06-072 // 2006
Does Accounting for Taxes on Income Provide Information about Tax Planning Performance? - Evidence from German Multinationals

This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that…

Corporate Taxation and Public Finance
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ZEWnews English edition // 2006
No. 4 - 2006
- Spending Reforms in OECD Countries
- IPOs of Innovative Companies
- EU Emissions Trading: International Linkage Offers only Modest Benefits
- Self-Employment on the Wane in Europe
- World Congress of Environmental and…
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Corporate Taxation and Public Finance Exchange Innovation
Refereed Journal // 2006
The Effective Tax Burden of Companies and of Highly Skilled Manpower: Tax Policy Strategies in a Globalised Economy

Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly…

Corporate Taxation and Public Finance
ZEW Discussion Paper No. 06-068 // 2006
The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions

This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect…

Corporate Taxation and Public Finance
ZEW Discussion Paper No. 06-067 // 2006
Taxation and Capital Structure Choice - Evidence from a Panel of German Multinationals

This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals' foreign affiliates. The empirical analysis employs a large panel of affiliates of German…

Corporate Taxation and Public Finance
ZEW Documentation No. 06-05 // 2006
Innovationsbarrieren und internationale Standortmobilität - Eine Studie im Auftrag der IG BCE, Chemieverbände Rheinland-Pfalz und der BASF Aktiengesellschaft

Corporate Taxation and Public Finance
Refereed Journal // 2006
Das common-pool Problem in der EU-Finanzverfassung

Corporate Taxation and Public Finance
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ZEW-Wachstums- und Konjunkturanalysen // 2006
Nr. 3 (September) - 2006
- Kräftige Entwicklung im Jahr 2006 und mäÃŸige Erwartungen für nächstes Jahr
- Die voraussichtliche Lage in der EWU
- Ergebnisse der Augustumfrage 2006
- Konjunktureller Aufschwung setzt sich fort
- Zur Güte mittelfristiger…
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Corporate Taxation and Public Finance ZEW-Economic Report
Non-Refereed Journal // 2006
Die Pläne zur Unternehmenssteuerreform 2008 drohen ihre Ziele zu verfehlen

Corporate Taxation and Public Finance