Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. Discussion und Working Paper // 2018

    Bureaucratic Competence and Procurement Outcomes

    Does a more competent public bureaucracy contribute to better economic outcomes? We address this question in the context of the US federal procurement of services and works by combining contract-level data…

  2. ZEWnews // 2018

    09 - 2018

  3. Referierte Fachzeitschrift // 2018

    Balanced Budget Rules and Fiscal Outcomes: Evidence from Historical Constitutions

    This paper studies the reduced-form effects of constitutional-level balanced budget rules (BBRs) on scal outcomes. Using historical data for a large set of countries dating back to the nineteenth …

  4. ZEW Discussion Paper Nr. 18-039 // 2018

    Higher Taxes on Less Elastic Goods? Evidence from German Municipalities

    German municipalities have substantial autonomy in setting taxes on two distinct tax bases: business profits and property values. We use this setting and a two-step approach to explore whether implemented tax…