Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 17-066 // 2017

    On the Interdependency of Profit Shifting Channels and the Effectiveness of Anti-Avoidance Legislation

    The issue of base erosion and profit shifting has been on the international policy agenda for several years now. The aim of this paper is to examine how firms adjust their profit shifting mechanisms in a…

  2. 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…

  3. 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…