Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 20-057 // 2020

    Incumbency and Expectations of Fiscal Rule Compliance: Evidence from Surveys of German Policy Makers

    In this paper, we analyze politicians’ expectations about future compliance with a fiscal rule, and in particular the dependence of the expectations on their role in parliament (opposition vs. incumbent…

  2. ZEW Discussion Paper Nr. 20-051 // 2020

    Internal Digitalization and Tax-Efficient Decision Making

    Our study investigates firms’ internal digitalizationas a crucial foundation for timely, data-driven decision making. We evaluate the association between digital infrastructure and improved decision making intax…