Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW policy brief No. 16-01 // 2016

    Why and How There Should Be More Europe in Asylum Policies

    The experiences of the ongoing refugee crisis in Europe highlight the failures of the current model of having the EU and its members states share responsibility for asylum policies. Based on standard criteria of…

  2. Refereed Journal // 2016

    Revenue decentralization, central oversight and the political budget cycle: Evidence from Israel

    This paper examines whether revenue decentralization and direct external financial supervision affect the incidence and strength of political budget cycles, using a panel of Israeli municipalities during the…

  3. ZEWnews English edition // 2015

    11/12 - 2015

    • Top Ten Digital Economies – United States in the Lead, Germany in Mid-Range
    • The University Degree Attainment Indicator is Not Suitable for International Comparison
    • Taxation in the Far East – Why the Asia-Pacific…
  4. ZEW Discussion Paper No. 15-082 // 2015

    Tax Competition in Europe - Europe in Competition with Other World Regions?

    Corporate tax levels have fallen substantially in Europe during the last decades. A broad literature has identified tax competition as one reason for this decline in corporate tax levels. However, none of these…

  5. ZEW Discussion Paper No. 15-081 // 2015

    Let's Stay in Touch - Evidence on the Role of Social Learning in Local Tax Interactions

    This paper exploits detailed information on local political and socioeconomic networks and a reform of local fiscal equalization in North Rhine-Westphalia (NRW) to identify the role of learning in local tax rate…