Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 24-054 // 2024

    Nudging for Tax Compliance: A Meta-Analysis

    Governments increasingly use nudges to improve tax collection. We synthesize the growing literature that evaluates nudging experiments using meta-analytical methods. We find that simple reminders increase the…

  2. #ZEWPodcast // 2024

    Was bringt die globale Mindeststeuer für Deutschland?

    Die globale Mindeststeuer ist ein mutiger Versuch, Steuervermeidung sowie internationalen Steuerwettbewerb in die Schranken zu weisen und seit Januar 2024 Realität. Allerdings wurde sie bisher nur in der EU…

  3. ZEW Discussion Paper Nr. 24-050 // 2024

    On the Role of EU Cohesion Policy for Climate Policy

    Cohesion policy in the European Union (EU) has been widely accepted as a tool to advance the catch-up process, i.e., helping member countries with lower GDP per capita to grow faster economically in order to…

  4. ZEW Discussion Paper Nr. 24-048 // 2024

    Constraining and Enabling Factors of a Successful Regional Policy in Europe

    Recent papers show that the impact of Cohesion Policy is not uniform in space but larger, smaller or insignificant depending on the regions. These outcomes mostly depend on the characteristics of each territory…

  5. ZEW policy brief Nr. 24-10 // 2024

    Rethinking EU Cohesion Policy

    Cohesion Policy (CP) has been a central economic policy tool of the EU for several decades. In the current context of fundamental challenges facing the EU, and ahead of the next seven-year budgetary cycle,…

  6. Referierte Fachzeitschrift // 2024

    The regional economics of mineral resource wealth in Africa

    We study the regional economics of mineral resource activity in Africa. Using geocoded data on mine openings and closures in Africa, we document that mining regions experience local economic booms while a mine…