Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // 2020

    Vote Buying or (Political) Business (Cycles) as Usual?

    We study the short-run effect of elections on the stock of money (M1) in a sample of low and middle income countries. We find robust evidence of a new monetary election cycle: the monthly growth rate of…

  2. Refereed Journal // 2019

    The Development of Corporate Tax Systems in the European Union from 1998 to 2017: Qualitative and Quantitative Analysis

    The process of economic integration and associated legislative acts, competitive pressures as well as the consequences of the financial and sovereign debt crisis have considerably shaped Member States’ tax…

  3. ZEW Discussion Paper No. 19-058 // 2019

    Do People Really Want a Simple Tax System? Evidence on Preferences Towards Income Tax Simplification

    We study preferences for tax simplification using new survey and experimental data for a representative sample of the German population. General wisdom seems to suggest that most tax systems are overly complex…

  4. ZEW Discussion Paper No. 19-057 // 2019

    Bureaucratic Competence and Procurement Outcomes

    To what extent does a more competent public bureaucracy contribute to better economic outcomes? We address this question in the context of the US federal procurement of services and works, by combining…