Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 06-087 // 2006

    Accuracy and Properties of German Business Cycle Forecasts

    In this paper the accuracy of a wide range of German business cycle forecasters is assessed for the past 10 years. For this purpose, a data set is used comprising forecasts published on a monthly basis by…

  2. ZEW Discussion Paper Nr. 06-084 // 2006

    Transfer Pricing of Intrafirm Sales as a Profit Shifting Channel - Evidence from German Firm Data

    This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important channel of company tax planning. A simple theoretical model, considering profit shifting…