1. ZEW Discussion Paper Nr. 99-41 // 1999

    Public Procurement in the Presence of Capital Taxation

    The paper considers governments' public procurement decision as a way of influencing industry structure. In a federation in which capital is mobile and capital taxation is harmonized, a home bias in public…

  2. ZEW Discussion Paper Nr. 99-39 // 1999

    Tax Competition and Tax Structure in Open Federal Economies: Evidence from OECD Countries with Implications for the European Union

    Tax competition arguments suggest that a government that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance…

  3. ZEW Discussion Paper Nr. 99-35 // 1999

    Facto Mobility and Fiscal Policy in the EU: Policy Issues and Analytical Approaches

    This paper outlines some of the implications of factor market integration for fiscal policy in the countries of the EU and for the EU itself. It draws particular attention to the dynamic dimensions of factor…

  4. ZEW Discussion Paper Nr. 99-28 // 1999

    Vertical Income Tax Externalities and Fiscal Interdependence: Evidence from the U.S

    Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis…

  5. ZEW Discussion Paper Nr. 99-27 // 1999

    A Model of Welfare Competition with Evidence from AFDC

    In this paper, we test empirically for strategic behavior among the states using the cash support program Aid to Families with Dependent Children (AFDC). To motivate the empirical work, we adapt Wildasin's [41]…

  6. ZEW Discussion Paper Nr. 99-09 // 1999

    Wachstumsdeterminanten junger Unternehmen in den alten und neuen Bundesländern: Ein Vergleich zwischen innovativen und nicht-innovativen Unternehmen

    The paper deals with growth determinants of innovative and non-innovative start-ups in Eastern and Western Germany. Based on theoretical approaches explaining the growth of firms, hypotheses on potential…

  7. ZEW Discussion Paper Nr. 99-05 // 1999

    Growth Determinants of Start-Ups in Eastern Germany: A Comparision Between Innovative and Non-Innovative Firma

    This empirical analysis deals with the determinants of growth and the explanation of variations in the growth between innovative and non-innovative start-ups. Based on theoretical models explaining the growth of…

  8. ZEW Discussion Paper Nr. 99-01 // 1999

    Zum Zusamenhang zwischen Größe und Wachstum bei Gründungen - Empirische Ergebnisse für West-Deutschland

    The present paper deals with the question whether "Gibrat's law" is applicable to firms founded between 1989 and 1996 within the Western German manufacturing sector or not. The underlying assumption is that size…