Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 06-030 // 2006

    Economic Effects of VAT Reform in Germany

    In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the…

  2. ZEW Discussion Paper Nr. 06-013 // 2006

    Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany

    Recent literature has emphasized that redistributive grant systems may tend to internalize fiscal externalities arising from tax competition. This paper further explores the conditions under which local grant…