Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 15-008 // 2015

    Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees

    This paper studies the evasion of TV license fees in Austria. We exploit border differentials to identify the effect of fees on evasion. Comparing municipalities at the low- and high-fee side of state borders…

  2. ZEW Discussion Paper Nr. 15-005 // 2015

    A Note on How to Realize the Full Potential of the EU-SILC Data

    The European Union Statistics on Income and Living Conditions (EU-SILC) is a rotational panel provided by Eurostat that covers variables with a high potential for comparative European labour market and social…

  3. Referierte Fachzeitschrift // 2015

    Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations

    In 2014, 12 European countries are operating Intellectual Property (IP) Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We…