Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 19-020 // 2019

    Birthplace Diversity and Team Performance

    We present a simple model to illustrate how birthplace diversity may affect team performance. The model assumes that birthplace diversity increases the stock of available knowledge due to skill complementarities…

  2. China Economic Panel (CEP) // 2019

    Mai 2019

    • Konjunkturerwartungen für China legen erneut zu: CEP-Indikator steigt auf 1,7 Punkte
    • An der Mai-Umfrage des China Economic Panel vom 2.–16.05.2019 beteiligten sich 30 Analysten
  3. ZEW Discussion Paper Nr. 19-013 // 2019

    Fiscal Policy and the Assessment of Output Gaps in Real Time: An Exercise in Risk Management

    Fiscal policymakers are expected to conduct countercyclical policies to mitigate cyclical fluctuations of output, but the assessment of cyclical conditions in real time is subject to considerable uncertainty.…

  4. ZEW Discussion Paper Nr. 19-010 // 2019

    Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation

    The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing…