Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 14-099 // 2014

    Overlapping Political Budget Cycles in the Legislative and the Executive

    We advance the literature on political budget cycles by testing separately for cycles in expenditures for elections in the legislative and the executive. Using municipal data, we can separately identify these…

  2. ZEWnews // 2014

    11 - 2014

    • Kronzeugenprogramme als Instrument zur Aufdeckung von Kartellen in Europa
    • Wenn die Wohnung krank macht
    • Deutschland und Frankreich setzen ungleiche Prioritäten in der Energiepolitik
    • Jüngere und ältere Arbeitnehmer…
  3. ZEW Discussion Paper Nr. 14-090 // 2014

    How Do Employment Tax Credits Work? – An Analysis of the German Inheritance Tax

    Employment tax credit programs have been repeatedly used during economic crises, although their usefulness is empirically contestable. The objective of this paper is to quantify the tax effects of employment tax…