Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 04-36 // 2004

    Schätzung von Hochschulkostenfunktionen für die bundesdeutsche Hochschulausbildung: Ein konzeptioneller Ansatz im empirischen Test

    In this paper, a conceptual approach for an econometric analysis of cost situation in German university education is introduced and applied to the economic departments for a first empirical test. The concept is…

  2. ZEW Discussion Paper No. 04-27 // 2004

    International Tax Planning in the Age of ICT

    The increased use of information and communication technologies (ICT) leads to new ways of doing business internationally. Nowadays, firm-specific intangible assets as well as services often constitute the most…