Publications of the Research Unit Corporate Taxation and Public Finance

Publications

Contributions to Edited Volumes and Conference Proceedings // 2012
Nuclear Power Contracts and International Cooperation: Analyzing Innovation and Social Distribution in Russian Foreign Policy

What is the role of nuclear contracts in Russian foreign policy? This chapter analyzes the political economy of nuclear power regulation in Russia and its implications for Russian foreign policy when it comes to…

Corporate Taxation and Public Finance
ZEW Discussion Paper No. 12-057 // 2012
Form Follows Function? Evidence on Tax Savings by Multinational Holding Structures

Form follows function is a principle usually associated with modern architecture and industrial design. According to that principle, the shape of a building or an object should be primarily based on its…

Corporate Taxation and Public Finance
Expertises // 2012
Konsequenzen einer zinsbereinigten Bemessungsgrundlage für die Steuerbelastung deutscher Unternehmen und das Steueraufkommen

Corporate Taxation and Public Finance
Refereed Journal // 2012
Understanding Public Debt Preferences

Corporate Taxation and Public Finance
Contributions to Edited Volumes and Conference Proceedings // 2012
Gemeinsame Konsolidierte Körperschaftsteuer-Bemessungsgrundlage (GKKB) in Europa und steuerliche Gewinnermittlung in Deutschland

Corporate Taxation and Public Finance
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ZEWnews English edition // 2012
07/08 - 2012
- Patents versus Secrecy: Heterogeneous Costs of Disclosure and the Propensity to Patent
- Broad Funding for Product Innovation Pays Off
- The Positive and Negative Effects of Market Concentration on Investment Funds
- Que…
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Corporate Taxation and Public Finance Patent Investment Fund
ZEW Discussion Paper No. 12-051 // 2012
Book-tax Conformity: Empirical Evidence from Germany

Book-tax conformity is an old issue in Germany. For more than one hundred years the determination of corporate taxable income has been characterized by the so-called Maßgeblichkeitsprinzip, which governs the…

Corporate Taxation and Public Finance
Contributions to Edited Volumes and Conference Proceedings // 2012
Qual der Wahl: Die Besteuerung von kleinen und mittleren Unternehmen in der Europäischen Union

Corporate Taxation and Public Finance
Refereed Journal // 2012
Auswirkungen der Besteuerung auf Entscheidungen international tätiger Unternehmen - Ein Überblick zu den empirischen Befunden

Corporate Taxation and Public Finance