Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 14-122 // 2014

    Real-Time Macro Monitoring and Fiscal Policy

    This paper considers the effects of inaccurate real-time output data on fiscal policy, both with respect to budgetary planning and fiscal surveillance. As newer and better information becomes available, output…

  2. ZEW Discussion Paper Nr. 14-114 // 2014

    Tax Planning of R&D Intensive Multinationals

    The allocation of management and control in the business decision process finds expression in the coordination intensity between agents in the firm. We develop and test a theory, based on the organizational…

  3. ZEW Discussion Paper Nr. 14-112 // 2014

    Gemeinsame Körperschaftsteuer- Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen

    Am 16. März 2011 hat die Europäische Kommission einen Richtlinienentwurf (RLE) für eine "Gemeinsame Konsolidierte Körperschaftsteuer-Bemessungsgrundlage (GKKB)" vorgelegt. Die darin enthaltenen Normen zur…

  4. ZEW Discussion Paper Nr. 14-111 // 2014

    Effective Tax Rates under IP Tax Planning

    Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into…

  5. ZEWnews English edition // 2014

    11/12 - 2014