Publications of the Research Unit Corporate Taxation and Public Finance

  1. Expertises // 2012

    FIRE for the Euro

    Government bond markets within the euro zone may have fallen victim to a selffulfilling crisis of confidence. A strategy of structural reforms and consolidation is unavoidable. But this strategy alone could be…

  2. ZEW Discussion Paper No. 12-040 // 2012

    The Impact of Corporate Taxes on Investment - An Explanatory Empirical Analysis for Interested Practitioners

    Investment behavior is influenced by corporate taxation. High taxes hinder investment, whereas low tax rates favor it, especially within a context of cross- border direct investment. This claim is backed by …

  3. ZEW Discussion Paper No. 12-039 // 2012

    A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB

    On March 16, 2011, the European Commission released the long-awaited Draft Council Directive on a Common Consolidated Corporate Tax Base (CCCTB). With the Draft Council Directive the Commission aims to…

  4. ZEWnews English edition // 2012

    05/06 - 2012